Long-lived assets Tangible assets(例如PP&E等物理存在的) Measurement model U.S.GAAP- Cost Model ...
Long-lived assets Tangible assets(例如PP&E等物理存在的) Measurement model U.S.GAAP- Cost Model ...
Capitalize or Expense資本化或費用化 Capitalize or Expense 對B/S和I/S的影響 Capitalize as an asset o...
Inventory Inventory valuation method Under IFRS Specific identification First-in, first...
Ratio 1. Profitability ratio 經(jīng)營利潤率 Profit/Net revenue (分子叫什么,名稱就是什么) Gross profit margi...
CFI-CFF CFI:Cash used in purchase of fixed assets CFI考試的主要公式 Book Value = Carry Value =...
Cash Flow Direct and Indirect Method現(xiàn)金流直接法和間接法 Notice: 為什么會有直接法間接法?-將權(quán)責(zé)發(fā)生制下的I/S調(diào)整為現(xiàn)金收付制...
Cash Flow Statement Cash Flow類型 Cash flow from operating activity(CFO)< 1年 Cash flow fr...
EPS Earnings per Share(每股凈收入) Basic EPS Basic EPS = NI - preferred dividends / weighte...
收入確認(rèn) Revenue recognition 權(quán)責(zé)發(fā)生制下(IFRS) 收入能夠可靠計量 收款確定 貨物交割,服務(wù)提供 成本能夠可靠計量 LT contract長期工程建...
Understanding Income Statement Income Statement component and format Net Revenue = Reve...
復(fù)式記賬 Double Entry的原理 Asset = Liability + Equity Equity = Contributed Capital + Retained...
股東權(quán)益變動表分析 股東權(quán)益Equity 股東交易(公司與股東交易) 非股東交易 OCI(4+1) Foreign currency translation, compare...
F.S.A-Financial Statement Analysis 財報分析的核心要點 關(guān)注重大科目 關(guān)注變化大的內(nèi)容 和自己比和可比公司比 在這兩個維度下還要關(guān)注 會計準(zhǔn)...