Which of the following is most likely to be considered a potential benefit of accounting conservatism? A reduction in litigation costs B Less biased financial reporting C An increase in current period reported performance 上一题 下一题 正确答案A 您的答案C本题平均正确率：28% Financial Reporting Quality 难度：一般 推荐：      答案解析 Conservatism reduces the possibility of litigation and by extension， litigation costs. Rarely, if ever, is a company sued because it understated good news or overstated bad news. Accounting conservatism is a type of bias in financial reporting that decreases a company's reported performance in the cur-rent period. Conservatism directly conflicts with the characteristic of neutrality. 请问：A减小诉讼费怎么解释呢

请问99页的3/8是怎么算出来的

这道例题中，老师的讲解是看联系前客户的程度——一些是可以的，很多就不行了。 但看ppt上的comment解释是：如果用的是public、information去联系前客户是不违规的，但用前雇主confidential information去联系上的前客户是违规的。 所以该题 到底应该是哪种解释？

这里Maxwell公司没有说是被BSL公司推荐给LBL公司的，也要披露吗？

第19题中的unequal cash flows类型问题解决的一般步骤是什么？答案上的semiannual rate是2%是怎么得出来的？ factors是怎么算的，什么含义？

第18题根据永续年金的公式P=A/r 算出的结果是$133.33，为什么答案选的是B呢？答案上的解释没有看明白。

P式的公式是什么，例题不太懂

Cavalier Copper Mines has $840 million in total liabilities and $520 million in shareholders' equity. It discloses operating lease commitments over the next five years with a present value of $100 million. If the lease commitments are treated as debt, the debt-to-total-capital ratio is closest to: A 0.58. B 0.62. C 0.64. 查看解析 上一题 提交试卷 正确答案C 您的答案A本题平均正确率：69% Lease Accounting for Lessee难度：一般 推荐：      答案解析 The current debt-to-total-capital ratio is $840/ ($840+$520) = 0.62. To adjust for the lease commitments, an analyst should add $100 to both the numerator and denominator: $940/ ($940+$520) = 0.64. 问题：经营租赁不是记录费用吗？这里怎么用相当于记入了一笔liability？

Yao Tsang, CFA, has a large percentage of his net worth invested这意思就是说这个CFA已经把他大部分收入都投入这家公司了，那按照规定，这不是属于assign another analyst的两种典型情况之一吗？为什么这个例子要选A呢?

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