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大學(xué)生CPA菁英培養(yǎng)A Pro計(jì)劃
周末面授+專享私播+高清網(wǎng)課+實(shí)景網(wǎng)課+兩期暑期班+兩期暑期夏令營大學(xué)生CPA菁英培養(yǎng)B計(jì)劃
面授課+私播課+高清網(wǎng)課+實(shí)景網(wǎng)課+兩期暑期班+兩期暑期夏令營CPA專享私播班
專屬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)課第二個(gè)不明白
Overhead absorbed是不是=actual overhead+-over或者是under absorption? Overhead不是在尊重事實(shí)的情況下標(biāo)準(zhǔn)的overhead嗎?那為什么不是budget overhead?
propulsion system這里沒實(shí)現(xiàn)的10k hours分到的25m為什么算在P/L里?
為什么A選項(xiàng)不選
老師幫我改一下(d)跟(e)
d.1.follow up.the faulty paint products to ensure the inventory record is updated 2.review the post year-end sale invoice to ensure the accuracy of inventory 3.discuss with management how they determine the estimate sale value to assess the accuracy of inventory (e)1.review a sample of credit limit to ensure the credit limit is review annually and the company won\'t loss any sale 2.review the post year-end return to ensure the accuracy of inventory 3.calculate the gross profit margin ratio and compare to prior year to investigate any significant difference 4.calculate the revenue in the year and compare to prior year to investigate any significant difference 5.select a sample of sale order and agree it to sale invoice and inclusion in sale account
我不太明白這一道題
要怎么判斷這類計(jì)算 cost of equity的題目 是算asset beta還是 equity beta
老師幫我改改(c)題
1.ask service organisation\'s auditor for help to ensure the the control in service organisation is effective 2.review the disclosure of bonus in FS to ensure the disclosure is adequate 3.reclaculate the bonuses to ensure the accuracy of bonuses 4.review the post year-end payment on cash book to ensure the accuracy of bonuses 5.obtian written representation from management to ensure the completeness of bonuses
為什么idle time 就是indirect 這個(gè)題的意思是因?yàn)闄C(jī)器腹鼓故障 有四小時(shí)沒工作 然后加班嗎?那那四個(gè)小時(shí)不也在工作嗎?
老師幫我改一下(d)題
1.conduct proof in total calculation to create a expectation figure and compare to actual figure to investigate any significant difference 2.obtian written representation from management to ensure the completeness of provision 3.review the post year-end payment on cash book and trace to year-end provision if it relates to current year make sure it\'s recorded in correct accounting period 4.recalculate the provision to ensure the accuracy of provision 5. discuss with management the timing of redundancy announcement to ensure the reasonableness of provision
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