When computing net cash flow from operating activities using the indirect method, an addition to net income is most likely to occur when there is a: A gain on the sale of an asset. B loss on the retirement of debt. C decrease in a deferred tax liabílity. 这个题不懂，为什么A选项不对呢？

他影印的也是朋友购买过的，为什么说是未经授权的呢？

他的行为与执业信誉无关，为何属于违规？并没有给出合理的解释，请说明。

Asian Bank was located in a country with strict laws prohibiting intellectual property transfers. Katty, CFA, is responsible for a team of research analysts at Aisan Bank. Katty believes the work of one of her analysts, Jack, CFA, is not completed as carefully and thoroughly as it should be. Then to confirm her suspicions, Katty completely reviews all of Jack’s research. Katty then confronts Jack about his poor quality research and tells him he can leave Asian voluntarily or be fired. Jack chooses to leave the bank, walking out with his personal papers and research notes that were created prior to his joining Asian. Subsequently, Jack uses this intellectual property to help establish a high-net-worth investment advisory firm. When a prospective client asks Jack if he left Asian because of questions on the quality of his work, Jack says it was to start his own business. Jack least likely violated the CFA Institute Standards of Professional Conduct concerning his: A research. B

05.单选题 收藏 标记 纠错 Which of the following is not a required financial statement according to IAS No. 1? A Statement of financial position. B Statement of changes in income. C Statement of comprehensive income. 老师，我感觉这道题的知识点老师上课的时候没有讲过，这道题是老考纲的题吗？

不理解为啥是运输费用，存货运输费用可以资本化 如果是出售存货就是费用化，同理固定资产和property plant也是， 那存储费用也是，砸a b就不对？

GAAP不是rules-based吗？

这里的B选项能详细解释下吗？

这里的those shareholders没说是中小股东呀？

在没有MV的时候，不是target的权重优于forecast权重优于current权重优于同行业的权重吗？这里A选项不就是current的权重吗？为什么不能用呢？