Long-lived assets Tangible assets(例如PP&E等物理存在的) Measurement model U.S.GAAP- Cost Model ...
![240](https://cdn2.jianshu.io/assets/default_avatar/14-0651acff782e7a18653d7530d6b27661.jpg?imageMogr2/auto-orient/strip|imageView2/1/w/240/h/240)
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资本化或费用化 Capitalize or Expense 对B/S和I/S的影响 Capitalize as an asset o...
Inventory Inventory valuation method Under IFRS Specific identification First-in, first...
Ratio 1. Profitability ratio 经营利润率 Profit/Net revenue (分子叫什么,名称就是什么) Gross profit margi...
CFI-CFF CFI:Cash used in purchase of fixed assets CFI考试的主要公式 Book Value = Carry Value =...
Cash Flow Direct and Indirect Method现金流直接法和间接法 Notice: 为什么会有直接法间接法?-将权责发生制下的I/S调整为现金收付制...
Cash Flow Statement Cash Flow类型 Cash flow from operating activity(CFO)< 1年 Cash flow fr...
EPS Earnings per Share(每股净收入) Basic EPS Basic EPS = NI - preferred dividends / weighte...
收入确认 Revenue recognition 权责发生制下(IFRS) 收入能够可靠计量 收款确定 货物交割,服务提供 成本能够可靠计量 LT contract长期工程建...
Understanding Income Statement Income Statement component and format Net Revenue = Reve...
复式记账 Double Entry的原理 Asset = Liability + Equity Equity = Contributed Capital + Retained...
股东权益变动表分析 股东权益Equity 股东交易(公司与股东交易) 非股东交易 OCI(4+1) Foreign currency translation, compare...
F.S.A-Financial Statement Analysis 财报分析的核心要点 关注重大科目 关注变化大的内容 和自己比和可比公司比 在这两个维度下还要关注 会计准...