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？

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？