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CFA一级

CFA一级

包含CFA一级传统在线课程、通关课程及试题相关提问答疑;

专场人数:6086提问数量:109958

是common stock + paid in capital =contributed capital 还是 preferred stock+ common stock + paid in capital =contributed capital?

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程选项的意思是规模收益不变吧?为什么规模收益不变的时候Q增加AC不变呢?

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Compared with IFRS, those prepared under U.S. GAAP, analysts may need to make adjustments related to: A realized losses. B unrealized gains and losses for trading securities. C unrealized gains and losses for available-for-sale securities. c 请问***老师的视频里:三大金融资产这块,没有提到美国和国际的区别,以后的课程中还会详细提到的吗,还是要自己看原版书了?

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解析视频错了吧…这道题是问的MP吧?MP和MR不一样吧?

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The most likely costs included in both the cost of inventory and property, plant and equipment are: A selling costs. B storage costs. C delivery costs. C 请问A B选型说的销售费和存储费 都是针对inventory的对吗?PP&E的出售和存储所产生费用不计入会计科目吗?还是统一算在gain or loss里?

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An example of a contra asset account is: A depreciation expense. B sales returns and allowance. C allowance for doubtful accounts. c 请问B,C项分别是什么(可否举例)?分别在哪个财务报表里的科目?

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Where are the unrealized gains and losses arising from changes in the market value of available-for-sale securities reported under U.S. GAAP and IFRS? 按照***老师的ppt能选出来,但是不理解什么意思?不知道实际发生了什么金融事件,可否举例说明?

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请问matrix pricing章节里,例题为什么是4-3

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请问,***老师在视频里说,凡是实现了的全部进入I/S,没有实现的按着这张图来。我有点不太理解这页ppt其实,这里说的实现与为实现,究竟指的是三类金融资产的什么实现与为实现?能否举例说明?

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01.单选题 收藏 标记 纠错 The most likely company to use a liquidity-based balance sheet presentation is a: A Bank. B computer manufacturer holding inventories. C software company with trade receivables and payables. ANS:A A liquidity-based presentation, rather than a current/non-current presentation, may be used by such entities as banks if broadly presenting assets and liabilities in order of liquidity is reliable and more relevant. 问题: 我个人认为考点在liquidity-based balance sheet上,就是说只要是按流动性排序的组织都可以选,所以B,C是实体企业,应该也可以选啊?

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