請(qǐng)解釋下這個(gè)的base法則，謝謝。
請(qǐng)解釋一下baddebt的BASE法則
請(qǐng)問下這道題中12月31日發(fā)行的48萬股怎么處理？官網(wǎng)的解題里面并沒有提到這個(gè)。謝謝
我想請(qǐng)問下這道題中treasurymothod的方法，以及option轉(zhuǎn)化的條件
The following relates to a company’s common equity over the course of the year: Outstanding shares, at start of the year 2,000,000 Stock options outstanding, at start and end of the year (Exercise price: $5) 100,000 Shares issued on 1 April 300,000 Shares repurchased (treasury shares) on 1 July 100,000 Average market price of common shares for the year $20/share If the company’s net income for the year is $5,000,000, its diluted EPS is closest to: $2.17. $2.22. $2.20.
預(yù)付款在稅法上，不是會(huì)立馬算成expense嗎？這樣NI降低，相當(dāng)于tax降低，應(yīng)該會(huì)產(chǎn)生DTL呀。同樣，warranty怎么從利潤表去理解，最后是DTA呢?從財(cái)務(wù)上講，只有真實(shí)發(fā)生了保修，才會(huì)產(chǎn)生expense. 這個(gè)跟稅法一樣啊，所以不應(yīng)該有difference吶
這里說的未開票情況和一般的賒銷情況對(duì)比，不懂，而且視頻里也沒有解釋，請(qǐng)老師解釋下
55 The Industry and Business Risk excerpt states that, “Increased competition may lead to lower unit sales and excess production capacity and excess inventory. is may result in a further downward price pressure.” The downward price pressure could lead to inventory that is valued above current market prices or net realisable value. Any write-downs of inventory are least likely to have a significant effect on the inventory valued using: A weighted average cost. B first- in, first-out (FIFO). C last-in, first-out (LIFO). 這一題不懂，1）B選項(xiàng)當(dāng)價(jià)格下降的時(shí)候，F(xiàn)IFO下最不可能減值是因?yàn)镕IFO下ending inventory反映的是最新的存貨價(jià)格，所以不容易減值嗎？2）原版書答案后半段是什么意思，為什么又說通常LIFO下不容易減值，是因?yàn)橥ǔＧ闆r下存貨成本是上升的嗎？3）題目中說的downward price pressure是產(chǎn)品的價(jià)格還是存貨的價(jià)格是下降的？
資產(chǎn)負(fù)債表不是都有嗎？Obligation/asset/不也都在表上嗎？
養(yǎng)老金不是只有IFS下才會(huì)有net asset 或者Liability嗎？ 這個(gè)科目，跟overfunding或者underfunding 不是重復(fù)了嗎？
老師我們用凈利潤算CFO，凈利潤加 上非 現(xiàn)金的費(fèi)用啥的最后為啥不用乘一減稅率，這些的影響應(yīng)該乘完一減稅率才是對(duì)凈利潤的影響吧
29 The costs least likely to be included by the CFO as inventory are:A storage costs for the chocolate liquor.B excise taxes paid to the government of Brazil for the cacao beans.C storage costs for chocolate and purchased finished goods awaiting shipmentto customers.這一題為什么不選B？
7 LIFO reserve is most likely to increase when inventory unit: A costs are increasing. B costs are decreasing. C levels are decreasing.老師這一題能詳細(xì)講一下嗎？我理解當(dāng)價(jià)格上升時(shí)，F(xiàn)IFO下的ending inventory的價(jià)值大于LIFO下的ending inventory的價(jià)值，但是這只能得出LIFO reserve是正的，怎么能得出LIFO reserve是不斷增加的呢？
current portion of long-term debt不是包含在 long-term interest-bearing debt 里面嗎，其次，short-term borrowings 不是不計(jì)算在debt里面嗎
為什么選A，而不是C呢？
程寶問答
金程問答