會計,multinational operations第52題請老師解答一下
會計intercorporate investments第49題請老師解答
會計,multinational operations第23題
會計intercorporateinvestments第12題請老師解答一下
會計,equity method需要調整的事項,1、看到了BV和 FV的口徑不同需要調整2、調整的項目:存貨、固定資產、無形資產,調整的方法是什么?是調B/S對嗎?不涉及I/S吧?謝謝
如果剛開始選擇equity method,那么以后還可以改用fair value option?
annual unit credit好像給我的感覺就是已經是每年的credit了,為什么還要折現(xiàn)算csc
計算Common stock的歷史匯率一定都是取最早的么?
老師 所以其實第二題這里應該算出來是個負值 對吧 如果是cost的話 這個題目出錯了
如何計算cash received from associates?為什么說Only the dividends received from associate companies would be cash, not the amount reported as income from investments in associates. When using the equity method to account for an investment, the investment account on the balance sheet increases by the amount of accrued investment income recognized and decreases by the amount of dividends received.
passive investment是什么
為什么可以參與制定重要決策就是用equity method呢?判斷標準是什么?
可是發(fā)股利本身不是也會降低利潤嗎
老師,translation gain/loss=NI before translation G/L - NI還是 NI- NI before translation G/L?
Equity method下計算net earning 為什么要減去固定資產攤銷與折舊的溢價部分?
程寶問答