老師，您好！為什么說股票股利會(huì)增加股東資本呢？股票股利，總的股數(shù)增，股價(jià)相應(yīng)下降。而答案卻說是做為留存收益放到股東資本里？
原版書 長期負(fù)債第15題 只知道EBIT/T ，分子分母加lease payment 那為什么在這題上，debt to capit 在分子分母上要加present value of lease payment ？？
原版書長期負(fù)債第13道題： 1、A sales-type lease treats the lease as a sale of the asset, and revenue is recorded at the time of sale equal to the present value of future lease payments. Under a direct financing lease, only interest income is reported as earned. Under an operating lease, revenue from rent is reported when collected 這個(gè)結(jié)論能否再詳細(xì)說明下？ 2、還有sales-type lease 下 present value of lease payment > carrying value of asset direct financial lease 下 present value of lease payment = carrying value of asset 怎么理解？
長期負(fù)載 第11道題：這個(gè)結(jié)論怎么來的？什么叫未來義務(wù)，OL最終還會(huì)變?yōu)镕L下的Assets和Liability? The lessee will disclose the future obligation by maturity of its operating leases. The future obligations by maturity, leased assets, and lease liabilities will all be shown for finance leases.
長期資產(chǎn)27題，題解的這個(gè)結(jié)論哪來的？是IFRS下的還是GAPP下的？ the lessee initially reports an asset and liability at a carrying amount equal to the lower of the fair value of the leased asset or the present value of the future lease payments
長期投資第25題：答案解析中的以下結(jié)論怎么來的？ 1、2009 net income and net profit margin are lower because of the impairment loss. Consequently, net profit margins in subsequent years are likely to be higher. 因?yàn)榻衲隃p了，明年不減？ 2、An impairment loss suggests that insufficient depreciation expense was recognized in prior years, and net income was overstated in prior years. 減值都是因?yàn)橹暗恼叟f不夠嗎？
長期資產(chǎn) 第17和第18題 IFRS do not require acquisition dates to be disclosed. IFRS do not require fair value of intangible assets to be disclosed IFRS 對于長期資產(chǎn)的披露要求沒有講到過，那么IFRS和GAAP對長期投資的披露要求有哪些？
老師， 為什么interest coverage 下降， 會(huì)導(dǎo)致solvency deteriorated？
P128 老師幫忙把第30題3個(gè)選項(xiàng)都講解下喲！
請問第9題為何選A
老師，你好！第14題為什么選A不選C?
老師，你好！第24題答案中1.746是怎么算出來的？
老師，你好！第27題，怎么理解選B？ 第28題為什么是選B？ 請老師講解一下，謝謝！
老師您好！這一頁中，第二題，兩個(gè)股票的收益率相互獨(dú)立，相互獨(dú)立不是應(yīng)該用 difference in means test來檢驗(yàn)嗎？paired comparison 不是應(yīng)該適用于 不獨(dú)立的嗎？所以該題是不是應(yīng)該選擇A呢？
原版書存貨第40題，這個(gè)怎么做？上課也沒講到
金程問答