老师，虽然记住了P值越小越好但是还是不是很明白···可不可以再讲一下谢谢

Inventory accouting method 和 cost flow assumption是一个东西吗

Valuing assets at the amount of cash or equivalents paid that would be received in an orderly disposal is: A current cost. B present value. C realizable value. 请问： 1.that would be received in an orderly disposal 这里的that指代的是amount这笔钱吗? 2.这里说的按顺序处置不太理解，难道是指公司破产清算？ 3.realizable value一般在哪些情况记账会用到？

Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008. Compared to the results the company would have reported if the write-down had never occurred, Zimt's reported 2008: A profit was overstated. B cash flow from operations was overstated. C year-end inventory balance was overstated. 查看解析 上一题 下一题 正确答案A 您的答案A The reversal of the write-down shifted cost of sales from 2008 to 2007. The 2007 cost of sales was higher because of the write-down, and the 2008 cost of sales was lower because of the reversal of the write-down. As a result, the reported 2008 profits were overstated. Inventory balance in 2008 is the same because the write-down and reversal cancel each other out, Cash flow from operations is not affected by the non-cash write-down, but the higher profits in 2008 likely resulted in higher taxes and thus lower cash flow from operations. 请问小视频里说的2007年存货下降，COGS就将上升，这个逻辑我不太理解？ 1.减值 说的存货是指期初还是期末？ 2.是否跟BASE法则有关，可否给出相关推导？

直接投资可能钱不够，通过基金投资可以间接提高控制啊，因为对于透明度来说，产品本身的披露是有要求的，但是中间毕竟隔了一层，那相比直接投资能谈得上“更透明”的这个更吗？

问一下，frm也跟cfa一样做官方教材课后习题吗？

04.单选题 已收藏 标记 纠错 Company A adheres to US GAAP and Company B adheres to IFRS. Which of the following is most likely to be disclosed on the financial statements of both companies? A Any material income resulting from the liquidation of LIFO inventory. B The amount of inventories recognized as an expense during the period. C The circumstances that led to the reversal of a write down of inventories 查看解析 上一题 下一题 正确答案B 您的答案A 请问：这里的 期间存货费用化，我能想到的例子是：abnormal material，不知道对不对？

FIFO is appropriate for inventory that has a limited shelf life and LIFO is appropriate for inventory that does not deteriorate with age. Because the movies have a very limited shelf life and will greatly deteriorate in value with age, especially after the first year, FIFO is the most appropriate method of accounting for the movies for sale. During a period of declining prices, a company using the last-in, first-out (LIFO) inventory method instead of first-in, first-out (FIFO) method will most likely report a lower value for: A ending inventory. B gross profit. C cost of goods sold. C 题外问题：这里的movies是指 电影院上映的电影 还是指 实体的影响光盘？

available for sale是什么产品？为啥要特别记录在OCI当中？

fix income里的interest rate一节，没有讲完录像就没有了。