存在有限生命的intangible asset需要每年进行减值测试吗？

revaluation model的loss进入I/S中的other operating loss中吗？

为什么c不对？

为什么这里在计算Cov时候，RB用的是30而不是30%？

01.单选题 已收藏 标记 纠错 Business cycle analysis most commonly describes economic activity that is conducted through: A state enterprises. B agricultural co-ops. C private corporations. 查看解析 下一题 正确答案C 您的答案A本题平均正确率：54% Theories of business cycle难度：一般 推荐：      答案解析 Business cycles relate to fluctuations in national economic activity generated mainly through business enterprises. 问：此题可否文字讲解一下，视频解析没有声音。

第二题为什么a，c错在哪里

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？