金程問(wèn)答
zero coupon bonds也就是discount bonds，老師上課說(shuō)了Premium bond總的interest expense是coupon之和減去premium，而discount bonds總的interest expense是coupon之和上discount。Discount bond的interest expense大于coupon才會(huì)有多出來(lái)的這部分來(lái)填補(bǔ)principal達(dá)到最后回歸面值的結(jié)果。Premium bond的interest expense小于coupon才會(huì)有提前償還principal的效果。那么為什么這道題說(shuō)Zero coupon bonds的interest expense大于a bond issued at par不對(duì)？
inventory cost和inventory expense都是資產(chǎn)負(fù)債表中的科目嗎，PPT上沒(méi)有提到，我怎么判斷題目問(wèn)我的是product cost還是period cost呢，這兩個(gè)都是inventory cost呀
為什么選A
12題為什么選b，涉及的知識(shí)點(diǎn)能補(bǔ)充下嗎
老師好！我搞不清楚PP&E的記賬方法與減值方法的區(qū)別，以及它們的使用條件。記賬方法在IFRS下可以用revaluation model,這個(gè)和減值方法里的NRV VIU里取其大指的是一回事嗎？記賬方法里的美國(guó)準(zhǔn)則只能用HC，但減值的時(shí)候是在滿足判斷的情況下優(yōu)先使用FV值。到底它們之間的區(qū)別是什么？有什么關(guān)系呢？
wage interest tax paid 都是導(dǎo)致經(jīng)營(yíng)性現(xiàn)金流出的？n假如當(dāng)期wage發(fā)生100萬(wàn)，應(yīng)付工資年末比年初增加20萬(wàn)n那么要減或流出的cash pay to employees是80吧n
中文解析有錯(cuò)的，應(yīng)付賬款ap是-7
可以解釋一下這題嗎？ 7 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: A lower. B unchanged. C higher.
不是說(shuō)debt涉及付息，不算經(jīng)營(yíng)性現(xiàn)金流么
為什么ppt上給供貨商的cash 等式左邊還有closing A/P-opening A\P？這不和右邊的delta A/P抵消了嗎，和老師講的不一樣啊
請(qǐng)問(wèn)，視頻約13分鐘，老師講到的20萬(wàn)乘8%得出每年支付1.6萬(wàn)養(yǎng)老金，這個(gè)8%是怎么來(lái)的？
Reading 21第21題，為什么計(jì)算diluted EPS時(shí)分母不加回可轉(zhuǎn)換優(yōu)先股的股利？
15 Which of the following disclosures regarding new accounting standards provides the most meaningful information to an analyst? A The impact of adoption is discussed. B The standard will have no material impact. C Management is still evaluating the impact. A is correct. A discussion of the impact would be the most meaningful, although B would also be useful. 能解釋一下A為什么most meaningful嗎
不理解，期末的這75000不可能同時(shí)既是trade 又是afs吧 正常是分兩種情形來(lái)問(wèn)不是么，而且也應(yīng)該是先設(shè)gaap 還是ifrs吧
美國(guó)準(zhǔn)則下afs只能是bond那么股票是交易性金融資產(chǎn)，nu. loss不是進(jìn)損益么
程寶問(wèn)答
