金程問(wèn)答
Under IFRS, a loss from the destruction of property in a fire would most likely be classified as continuing operations. 老師好 1、請(qǐng)問(wèn)這里的continuing operations 是否對(duì)應(yīng)non-operating G/L 列示在EBIT前？ 2、如果改成Under US GAAP，分類(lèi)會(huì)不一樣么？
A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear higher。 老師好，這句話其中 incremental costs of obtaining a contract 對(duì)應(yīng)的是一個(gè)什么樣的合同，比較抽象
無(wú)形資產(chǎn)不是只有攤銷(xiāo)嗎
A/R應(yīng)該是未來(lái)的現(xiàn)金流入，為什么是減去。A/P應(yīng)該是未來(lái)的現(xiàn)金流出，為什么是加上?。?
3題，披露這塊的問(wèn)題，怎么在講義上沒(méi)找到呢
紙質(zhì)書(shū)中是重置成本replacementCost,講義中是currentCost,術(shù)語(yǔ)不一樣，不好理解
收入為什么不會(huì)增加現(xiàn)金流？
老師視頻里講的是，Income tax expense = delta tax payable. 不是說(shuō)明tax payable 屬于資產(chǎn)負(fù)債表嗎？解答里又說(shuō)屬于利潤(rùn)表？
老師好，請(qǐng)問(wèn)這題C選項(xiàng)是什么意思，還有這句話也不是很懂 To extrapolate historical earnings trends, an analyst should consider making pro forma analytical adjustments of prior years’ earnings to reflect in those prior years a reasonable share of the current period’s restructuring and impairment charges.
A company’s provision for income taxes resulted in effective tax rates attributable to loss from continuing operations before cumulative effect of change in accounting principles that varied from the statutory federal income tax rate of 34 percent, as summarized in the table below. 老師好，這題題讀不懂，題目也不會(huì)做，答案也看不太懂，貌似沒(méi)學(xué)過(guò)，能否提供一下解題思路。謝謝
老師好，請(qǐng)問(wèn)DTL里面第二項(xiàng)Compensation and retirement plans是什么意思？為什么會(huì)導(dǎo)致DTL 謝謝
An analyst found a reversal of $800,000 of a previous write-down of the inventories in a manufacturing company, resulting the inventory's carrying value increased to $4,000,000. Which of the following statement regarding with the inventory is most likely correct? 1、這里說(shuō)了reversal 80萬(wàn)，并且導(dǎo)致inventory的bv上升至400萬(wàn)。解釋里面說(shuō)可能只回轉(zhuǎn)了40萬(wàn)，但是題目說(shuō)了回轉(zhuǎn)80萬(wàn)，回轉(zhuǎn)80萬(wàn)是一個(gè)事實(shí)，BV經(jīng)過(guò)回轉(zhuǎn)80萬(wàn)上升到了400萬(wàn)，那么這個(gè)80萬(wàn)的Gian計(jì)入I/S有什么問(wèn)題嗎？ 2、有哪些Inventory回轉(zhuǎn)可以超過(guò)賬面的情況？除了大宗商品農(nóng)產(chǎn)品以NRV計(jì)價(jià)的。以FV計(jì)量的hold for sell的inventory回轉(zhuǎn)可否超過(guò)BV？
企業(yè)自由現(xiàn)金流，EBIT×（1-t）與NI+Int×（1-t），我怎么覺(jué)得不是完EB全一樣啊，從企業(yè)財(cái)務(wù)流程來(lái)說(shuō)，是先負(fù)利息，再付稅費(fèi)。這個(gè)角度看，這兩者就不相等了，不知道我的理解錯(cuò)在哪里，請(qǐng)教老師
balance sheet中Account receivable減少了。從net income調(diào)整到operating cash flow時(shí)，為什么要把減少的AR加回來(lái)呢？收到了錢(qián) 這部分屬于gain，從net income中應(yīng)當(dāng)減去啊
老師好，請(qǐng)問(wèn)上市公司維持低于行業(yè)平均水平的工資薪酬支付，也就是給員工很低的工資，通過(guò)股權(quán)激勵(lì)變相給員工發(fā)工資，這樣可以使得公司的現(xiàn)金支出減少，進(jìn)而提高CFO水平，是否可行？
程寶問(wèn)答
