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大學(xué)生CPA菁英培養(yǎng)A Pro計(jì)劃
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專(zhuān)屬VIP學(xué)習(xí)服務(wù) 全套直播課程 高清網(wǎng)課 實(shí)景網(wǎng)課CPA名師直播班(三年)
專(zhuān)屬VIP學(xué)習(xí)服務(wù)+重難點(diǎn)直播+高清網(wǎng)課+實(shí)景網(wǎng)課怎么做
老師prepayment的8/12是怎么來(lái)的?
第八題不太明白,謝謝老師
謝謝老師,我想問(wèn)一下在金融工具里的兩筆分錄: 一個(gè)是buy debt里用FVTOCL計(jì)量的話,由于credit loss 導(dǎo)致的損失要計(jì)入p/l,也就是dr p/l,cr oci ; 在金融資產(chǎn)減值的知識(shí)點(diǎn)中,stage1和2做credit loss 的allowance是dr p/l,cr allowance,但是我感覺(jué)他們本質(zhì)是一樣的,請(qǐng)問(wèn)如何區(qū)分?
A為啥不對(duì)呢?不是在表達(dá)行政監(jiān)管與破產(chǎn)清算不能同時(shí)存在的意思的嘛。
年金計(jì)算
這個(gè)starting immediately 可以理解為預(yù)付年金嗎
老師看一下這題
為什么算equity時(shí)候 沒(méi)考慮retained earrings
7。13 的第一個(gè)小題
Using the mnemonic SPAMSOAP which financial control procedure involves an analysis and review of the accounts? A. Arithmetical B. Management C. Organisation
Arithmetical 全程不就是Arithmetical and accounting control嗎?那為什么不選 A?
It is important to promote proper and complete dialogue between the company registration body and a company. It is also important to ensure that essential administrative requirements laid down by the company registration body come to the attention of the board. Which TWO of the following positions should be segregated to ensure this? A. Director B. Company secretary C. Chief executive officer D. Chairman
company registration body是什么?
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