这道题的知识点老师没有讲，请问这个考点还在现在的大纲里么

老师这个B的unchanged是指由P上升到P1，在P1不动了，还是指P上升到P1，然后降低到P，然后在P不动了？

If IFRS applies, which one is correct about the classification of cash flow? A Trading securities is classified as CFO; Change in notes payable is classified as CFF. B Trading securities is classified as CFO; Change in notes payable is classified as CFO. C Trading securities is classified as CFI; Change in notes payable is classified as CFF. a 答案说的很清楚。我的问题是：是和计息有关的都算CFF,还是只要是和借钱有关的都算CFF？是因为notes payable的哪个属性被归到cff的？

什么是pooled investment?

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？

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？

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？

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?

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？

"A 15-year bond pays $350.25 in three years after it issues"这个的涵义不应该是“在发行后的3年内支付了350.25的利息吗”