tangible long-lived asset的残值，IFRS可上可下，可以超过原值吗？

问：为什么美元和石油的价格关系是反向的？

06.单选题 已收藏 标记 纠错 Which of the following is the most likely reason that when analysts often follow new orders for capital goods, they will exclude defense and aircraft? A the military is part of the public sector. B armed forces and airlines tend to place infrequent and large (i.e., lumpy) orders, which create a false signal for the index. C aircraft and military orders are often the same so there is double counting. 查看解析 上一题 下一题 正确答案B 您的答案A本题平均正确率：83% Business cycle and four phases难度：一般 推荐：      答案解析 Business cycle indicators need to represent the activities in the whole economy and thus should not be influenced by some particular sectors that may have uncorrelated fluctuations. 问：1.老师可否解释一下 defense和aircraft指什么 和 题干的意思？2.B选项为什么对 可否再进一步解释一下？

请问老师，c为什么没那么对？到底什么叫做investment statement？

Allowance和doutful accounts是什么

为什么分母要除以平均数？

02.单选题 已收藏 标记 纠错 The inventory/sales ratio is most likely to be rising: A as a contraction unfolds. B partially into a recovery. C near the top of an economic cycle. 查看解析 上一题 下一题 正确答案C 您的答案A本题平均正确率：66% Business cycle and four phases难度：一般 推荐：      答案解析 Near the top of a cycle, sales begin to slow before production is cut, leading to an increase in inventories relative to sales. 问：这道题的A,C感觉都是在增长，图是基础班视频的截图，所以我这边对答案有些质疑？ PS:上一问的图传错了

02.单选题 已收藏 标记 纠错 The inventory/sales ratio is most likely to be rising: A as a contraction unfolds. B partially into a recovery. C near the top of an economic cycle. 查看解析 上一题 下一题 正确答案C 您的答案A本题平均正确率：66% Business cycle and four phases难度：一般 推荐：      答案解析 Near the top of a cycle, sales begin to slow before production is cut, leading to an increase in inventories relative to sales. 问：这道题的A,C感觉都是在增长，图是基础班视频的截图，所以我这边对答案有些质疑？

为什么折旧要作为资金流入方向（+）呢？

请问这里为什么要减cogs，我知道base法则要减抵减项，但我不明白为什么cogs和存货有关系，销售成本不应该影响我现有存货的价值啊