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女人月底期间可以做爱吗?_

来源: 南方日报网络版     时间:2019-11-22 16:18:41

女人月底期间可以做爱吗?

2015-01-10 CFA一级作业集锦和读书笔记自我点评1 2015-01-10 CFA一级作业集锦和

2015-01-10 CFA一级作业集锦和读书笔记自我点评8The accounting equation is least accurately stated as:A. owners equity = liabilities - assets.B. ending retained earnings = assets - contributed capital - liabilities.C. assets = liabilities + contributed capital + beginning retained earnings + revenue - expenses - dividendsA is correct. Owners equity is equal to assets minus liabilities.根据资产=负债+所有者权益,所有者权益=资产-负债,所以A选项错误

B选项,资产=负债+所有者投入资本+期末留存收益

C选项,资产=负债+所有者投入资本+期初留存收益+收入-费用-股利支出The basic accounting equation: assets=liabilities + owners equityThe expanded accounting equation: assets=liabilities + contributed capital + ending retained earningsThe expanded accounting equation can also be stated as: assets=liabilities + contributed capital + beginning retained earnings + revenue -expenses - dividends2015-01-10 CFA一级作业集锦和读书笔记自我点评9Which of the following statements least accurately describes a role of financial statement analysis?A. Use the information in financial statements to make economic decisions.B.Provide reasonable assurance that the financial statements are free of material errors.C.Evaluate an entitys financial position and past performance to form opinions about its future ability to earn profits and generate cash flow.B is correct. This statement describes the role of an auditor,rather than the role of an analyst.The other responses describe the role of financial statement analysis答案:这道题目问的是以下对于财务报表分析描述不恰当的是,B选项说的是确保财务报表没有重大错误,这应该是一个审计人员的职责而不是财务报表分析者通过分析财务报表得出的结论

A选项的做经济决策,C选项的定位该公司预测该公司的盈利能力和现金流都属于财务报表分析

The role of financial reporting is to provide a variety of users with useful information about a companys performance and financial position.The role of financial statement analysis is to use the date from financial statements to support economic decisionl.The statement of financial position (balance sheet) show assets,liabilities,and owners equity at a point in time.The statement of comprehensive income shows the results of a firms business activities over the period.Revenues,the cost of generating those revenues,and the resulting profit or loss are presented on the income statement.The statement of changes in equity reports the amount and sources of changes in the equity owners investment in the firm. The statement of cash flows shows the sources and users of cash over the period.2015-01-10 CFA一级作业集锦和读书笔记自我点评10According to the IASB Conceptual Framework, the fundamental qualitative characteristics that make financial statements useful are:B is correct. The fundamental qualitative characteristics are relevance and faithful representation. Verifiability, timeliness, and understandability are enhancing qualitative characteristicsIASB 规定财务报表的两个基本性质是要求相关性和可靠性,四个强化要求是可比性,可验证性,实效性和可理解性

题目问的是IASB的基础要求是,故选B

.The fundamental characteristics of financial statements are relevance and faithful representation.The enhancingcharacteristics include comparability, verifiiability,timeliness, and understandability.Elements of financial statements are assets, liabilities, and owners equity (for measuring financial position) andincome and expenses(for measuring performance).Constrains on financial statement preparation include cost versus benefit and the difficulty of capturing non-quantifiable information in financial statements.The two primary assumptions that underlie the preparation of financial statements are the accrual basis and thegoing concern assumption.2015-01-10 CFA一级作业集锦和读书笔记自我点评11Which of the following statements about cash received prior to the recognition of revenue in the financial statements is most accurate? The cash is recorded as:A: deferred revenue, an asset. B: accrued revenue, a liability.C: deferred revenue, a liability.C is correct. Cash received prior to revenue recognition increases cash and deferred or unearned revenue. This is aliability until the company provides the promised goods or services.详细解释可以见读书笔记定义

金融概念是最基础的工具,需要清楚了解掌握

在这里,可以根据资产=负债+所有者权益,然后结合定义来判断是asset还是liabilityUnearned revenue arises when a company receives cash prior to earning the revenue. Unbilled revenue arises when acompany earns revenue prior to receiving cash but has not yet recognized the revenue at the endof an accountingperiod. Accrued expenses arise when a company incurs expenses that have not yet been paid as of the end of anaccounting period如果有任何疑问,请大家在底部留言讨论,如果你也有同样的问题,请在问题右侧点赞! 我们正在日夜赶工,整理大家发出的笔记,今后会在这里进行读书笔记的展示,我们精选出有价值的习题供大家复习!请大家热烈利用评论功能讨论,或者推荐自己的笔记和重点问题!上一期的笔记已经全部汇总,打赏功能是对我们助教和火柴君工作的资金支持!




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