Under IFRS, consideration of property, plant, and equipment, which of the following pieces of information must be disclosed in a company's financial statements and footnotes except for: A useful lives. B acquisition dates. C amount of disposals. 查看解析 上一题 下一题 正确答案B 您的答案A本题平均正确率：51% Depreciation Method& Amortisation Methods难度：一般 推荐：      答案解析 IFRS do not require acquisition dates to be disclosed. 请问： 1.amount of disposals和salvage value在设备用到废的时候是不是一个值？ 2.如果设备没有用废就卖了，这时候的SL法计算折旧的时候 是用 original value - amount of disposal吗？

customer list 客户名单也是无形资产的一种吗？

什么是annual unit credit

老师这里的资本充足率分子是capital还是equity？自有资金的话是equity，capital除了equity还有debt啊…

In the early years of an asset's life, a firm using the double-declining balance method, as compared to a firm using straight-line depreciation, will report lower: A depreciation expense. B operating cash flow. C retained earnings. 查看解析 上一题 下一题 ?正确答案C 您的答案C本题平均正确率：86% ?Depreciation Method& Amortisation Methods难度：一般 推荐： ? ? ? ? ? 答案解析 In the early years, accelerated depreciation will result in higher depreciation expense; thus, lower net income. Lower net income will result in lower retained earnings. 1.这里的B选项用公式太难想了，要用到原来的CFO计算的间接法，两个重大知识点结合在一起有点容易乱，能不能提供一种简单的理解方式？ 2.***老师在讲课视频里 对于现金流不变 是一语带过，ppt里是 cash flow - tax不变，但是也没说清楚，这里的cash flow是总的还是经营的？ 3.***老师说的 除了FIFO和LIFO，其他均不影响现金流，是指不影响总得现金流还是CFO?

老师好，此题C为正确选项，请问C选项如何解释，Affiliated shareholders是什么？

对于useful life的确认有时候容易搞乱，如果是SL法，这里的年限应该是7年吧？还有对于年限怎么能一眼看出来，不用数，有什么好办法吗？

An American manufacturer's depreciation expense for a newly purchased equipment. The equipment was purchased at Jan 1 2011. The depreciation expense (in RMB) will be: A 600,000, using the double-declining method. B 140,000, using the units-of-production method. C 180,000, using the double-declining balance method. A 请问:默认不说的情况下让你求折旧 就是指求第一年的折旧吧？

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~

accrual basis 和 cash basis如何理解？