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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;

Treasury bill面值100是隐含条件吗?是不是之后如果在题目中看到T-bill 就可以利用面值100的条件?请老师解答一下

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老师 这个问题是不是下一课学习的内容呀

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fv应该是1040,不是1000

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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

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

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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?

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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?

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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?

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问一下,frm也跟cfa一样做官方教材课后习题吗?

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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?

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