C自用房產(chǎn)的計價方法是什么，cost model嗎？
明顯PPT上寫著代售資產(chǎn)需要立即做減值測試，為啥老師說代售資產(chǎn)不用做減值測試，說馬上要買出去了，馬上知道價值了，不用做減值測試？
property, plant, equipment 也可以用fair value model對吧？
利潤高，資產(chǎn)高，計算ROA時，相當(dāng)于分子分母都變大，如何得出結(jié)果高的？
請問forward-looking expenditures and divestitures是什么意思？
為什么unite of productin的折舊費(fèi)是從低到高？
A為什么不對？
資本化后，固定資產(chǎn)增加，cash減少，總的assets應(yīng)該在0時刻不變呀，總資產(chǎn)怎么會較高？
A的銷售價格減銷售成本是國際規(guī)則下的操作，怎么不能選？
C哪里錯了？
Hi Vito Why do Inventory turnover, AR turnover AP turnover give 'NUMBER OF TIMES'? E.g, if the revenue is 3000 USD, and the A/R is 2000 USD, and the A/R turnover is 1.5, how does it yield to 'The A/R was processed 1.5 times? Also, how do comprehend dividing 365 by those turnovers give 'NUMBER OF DAYS'? Considering the above theory is correct i.e. the A/R turnover does represent the times that the A/R has been processed, then dividing 365 by the A/R turnover (say 2) literally means 'Each turnover happened for 183 days, did I miss the 'average'?
老師課件第256頁，如果存在impairment, NI 減值，同時equity 和asset也會減值，那為什么就判斷ROE, ROA也會減少呢？
沒有講解視頻
請問finance lease是right of use asset麼
為什么下限是NRV-Normal profit margin
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