Spreadsheet是一个什么样的

不是说equity method时，在利润表里由于有“投资收益”这个科目，所以投资方的equity也是增加的吗？为什么第4问，用equity method计算long-term debt-to-equity时，equity还是直接等于投资方EPI的equity 874？而没有考虑EP/BM的投资收益？谢谢！

职业伦理，Reading2，原版书课后题第4题，选项B。请老师翻译一下选项和答案里的解释，感谢！

第一张图，讲到股权分散化，manager 强于股东，故会产生代理人问题。我理解。 第二张图，最后一句，为什么说公司债务上升，代理人成本下降？那么公司都是股权融资，代理人成本上升了？都是股权融资，如果股权集中，也不会产生代理人问题啊，何来成本上升？ 麻烦老师解释下。

2020 Mock Exam B - Morning Session 第27题， 请帮忙看下这个剩余收益每一年是怎么估出来的？ 有什么解题技巧吗？ 27 Based on the information in Exhibit 1, Armishaw’s estimate of VFG’s residual income per share for 2015 is closest to: A $1.17. B $0.84. C –$0.28.

2020 Mock Exam B - Morning Session 第20题 请帮忙解答一下 20 If Treadway’s belief about management’s motivation behind the 2014 treatment of the broadcast licenses is correct, compared to the actual economic results in 2015, her original 2015 analysis would most likely have: A understated fixed asset turnover. B overstated net profit margin. C understated ROA.

货币性的负债包含debt吗？

2020 Mock Exam B - Morning Session 第19题请帮忙解答一下： 19 The new accounting policy adopted in 2016 for the customer acquisition cost related to long-term wireless contracts (Exhibit 3, Note 1 d) most likely increases CCCL’s: A quality of earnings. B cash from operations. C debt to asset ratio.

2020 Mock Exam B - Morning Session 第18题 请帮忙解答一下。 18 The change in which of the following items most likely indicates that CCCL might be recognizing revenue early? A Unearned revenue B Deferred tax assets C Days sales in receivables

2020 Mock Exam B - Morning Session 第10题： 10 Using Exhibit 3 and Quinn’s reminder, the most appropriate measure of the accuracy of the model is: A 0.79. B 0.86. C 0.92. 文字描述： After running his model on the test set, Quinn produces a confusion matrix for evaluating the performance of the model (Exhibit 3). He reminds Wu that since the number of defaults in the dataset is likely much smaller than the number of non-defaults, this needs to be considered in evaluating model performance. ——通过这段文字，怎么能判断出题人要我用FIscore算， 而不是用Accurancy算？？