A company is comparing straight-line and double-declining balance amortization methods for a non-renewable six-year license, acquired for $600,000. The difference between the Year 4 ending net book values using the two methods is closest to: A $81,400. B $118,600. C $200,000. 查看解析 上一题 下一题 ?正确答案A 您的答案A本题平均正确率：68% ?Depreciation Method& Amortisation Methods难度：一般 推荐： ? ? ? ? ? 答案解析 As shown in the following calculations, at the end of Year 4, the difference between the net book values calculated using straight-line versus double-declining balance is closest to $81,400. Net book value end of Year 4 using straight-line method= $600,000 - 4 x ($600,000/6 =$200,000. Net book value end of Year 4 using double-declining balance method = $600,000 (1 - 33.33%)/4=$118,600. 请问：我是用***老师的列表的方法算的，每年都算算到第四年，比较慢。 小视频里的用4次方的解法挺不错的，但是没有太理解，能否稍加详细说明一下，我想学一下~

Which of the following best describes a ratio that measures a firm's ability to acquire long-term assets with cash flows from operations, and a performance ratio, respectively? A Reinvestment ratio; Cash-to-income ratio. B Investing and financing ratio; Cash-to-income ratio. C Reinvestment ratio; Debt payment ratio. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率：73% Depreciation Method& Amortisation Methods难度：一般 推荐：      答案解析 The reinvestment ratio measures a firm's ability to acquire long-term assets with cash flows from operations. In contrast, the investing and financing ratio, which is more comprehensive, measures the firm's ability to purchase assets, satisfy debts, and pay dividends.The cash-to-income ratio measures the ability to generate cash from a firm's operations and is a performance ratio for cash flow analysis purposes. The debt payment ratio measures the firm's ability to satisfy long-term debt with cash flow 请问：performance ratio 通常和 盈利能力（effective） 还是 营运能力（efficient）哪个更接近？

After reading the financial statements and footnotes of a company that follows IFRS, an analyst identified the following intangible assets: product patent expiring in 40 years; copyright with no expiration date; and goodwill acquired 2 years ago in a business combination. Which of these assets is an intangible asset with a finite useful life? A Product patent and copyright. B Only product patent. C Copyright and goodwill. 查看解析 上一题 下一题 正确答案B 您的答案B本题平均正确率：75% Intangible Assets难度：一般 推荐：      答案解析 A product patent with a defined expiration date is an intangible asset with a finite useful life. A copyright with no expiration date is an intangible asset with an indefinite useful life. Goodwill is no longer considered an intangible asset under IFRS and is considered to have an indefinite useful life. 请问： 1.商誉只在IFRS下不属于无形资产吗？GAAP呢? 2.商誉不记录在BS表中吗？

Product patent and copyright应该都是有限useful life的无形资产吧

06.单选题 已收藏 标记 纠错 At the beginning of this year, Fairweather Corp. incurred $200,000 of research costs and $100,000 of development costs to create a new patent. The patent is expected to have a useful life of 40 years with no salvage value. Calculate the carrying value of the patent at the end of this year, assuming Fairweather follows U.S. GAAP. A $0. B $97,500. C $292,500. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率：52% Intangible Assets难度：一般 推荐：      答案解析 Under U.S. GAAP, research and development costs are expensed as incurred. Thus, the entire $300,000 of R&D is expensed this year. The result is a zero carrying value. 请问： 1.不是说在达到 技术可行 前费用化，可行后 资本化吗？这里没说 技术可行 的问题，为何直接确认 费用化了？ 2.技术可行 这个判断标准是指有形资产还是指无形 还是both？

Costs incurred for intangible assets are generally expensed when they are: A internally developed. B individually acquired. C acquired in a business combination. 查看解析 上一题 下一题 正确答案A 您的答案B本题平均正确率：70% Intangible Assets难度：一般 推荐：      答案解析 The costs to internally developd intangible assets are generally expensed when incurred. 请问：能否举个无形资产被内部研发的 实际中的例子？

Which of the following statements about indefinite-lived intangible assets is most accurate? A They are amortized on a straight-line basis over a period not to exceed 40 years. B They are reported on the balance sheet indefinitely. C They never appear on the balance sheet unless they are internally developed. 查看解析 上一题 下一题 正确答案B 您的答案C本题平均正确率：72% Intangible Assets难度：一般 推荐：      答案解析 Indefinite-lived intangible assets are not amortized; rather, they are reported on the balance sheet indefinitely unless they are impaired. 请问： 1.undentifiable asset就是indefinitely asset吗？ 2.这题是否能带入goodwill来想？

Assume U.S. GAAP applies unless otherwise noted. Two companies are identical except for their accounting treatment of R&D costs. One company expenses all such costs immediately, while the other capitalizes a portion of the costs. Compared with the company that capitalizes costs, the company that expenses immediately will most likely: A earn a lower return on assets. B have lower financial leverage. C report lower cash flow from operations in the statement of cash flows. 查看解析 下一题 正确答案C 您的答案A 问题在A 一般情况，NI/ASSETS都是小于1的，所以是lower应该没问题？不确定的情况您能举个极端点的例子吗，不是说即使是贩毒都没有公司这个指标会大于1吗？

When constructing an asset for sale, directly related borrowing costs are most likely: A expensed as incurred. B capitalized as part of inventory. C capitalized as part of property, plant, and equipment. 查看解析 上一题 提交试卷 正确答案B 您的答案C 请问： 1.不是作为 自用和出售的会被 资本化成 固定资产么？这里为什么资本化成存货？ 2.sale 和 resale在cfa里有没有区别？

oligopoly课后作业出现过此题，按排课顺序当时没学到，课后练习与对应课程不匹配，望核对