1、notes第一本数值计算部分hypothesis testing检测题24（P336）:which of the following assumptions is least likely required for the difference in means test based on two samples?选C the two populations have equal variances. 我想知道A选项 the two samples are independent.对于paried comparisons test不也不需要吗？
2、notes第三本财务报告及分析p98页有一句话没看懂，the investment returns on working capital are usually lower than the returns on long-term assets.这是为什么？
3、还是第三本计算FCFF时（P126）最后一句话it's not necessary to adjust dividents for taxes since dividends paid are not tax deductible.解释下呢为什么没有抵税作用？
4、第三本P127最后一段的Note部分：if common dividends were classified as operating activities under IFRS, they should add back to CFO for purposes of caculating cash flow per share.好像是financial而不是operating吧？
5、第三本P137 understanding cash flow statements的challenge problem的D题为什么不用表里面的数据而用notes里的，搞不清楚
6、unrealized gain是预收吗？那不是unearned gain吗?
7、同第五题位置差不多，在P139challeng problem的B解释后面括号里(note the question asks for cash paid to suppliers, so no negative sign is needed in the answer.为什么难道现金流针对的主体不对？
8、紧接上面的E题答案中capital spending对应的100指的是什么啊？depreciation还是bank note
9、第三本P154 the gross profit margin is the ratio of gross profit(sales less cost of goods sold) to sales然后下面的公式分母却用的是revenue，p47页提到sales和revenue的区别但是还是不懂二者到底什么关系
10、第三本P163有这么一句话the interest burden term would then show the effects of nonoperating income as well as the effects of interest expense.感觉是operating而不是non吧
11、第三本P160中有一句话中文意思就是资本收益率比行业平均水平高的原因可能是财务杠杆的应用，不懂
12、第三本P178，14题的解释tax burden=1-tax rate=tax retention rate，这个式子从哪来的？
13、第三本P204，if the tax treatment is changed to match the financial reporting treatment of the expenditure，expensing will result in higher operating cash flow in the first year because of the tax savings.虽然税收省了可是由于费用化经营现金流少了啊，这两部分综合作用的结果谁能确定呢?
14、第三本P208页有这么一句话the financial statement effects of capitalizing intangible assets are the same as the effects of capitalizing other expenditures.然后后面balabala说了一堆结果我搞不懂怎么会无形资产与费用的资本化是一样的？
在融仕的中文翻译里看到这么几句话求解：
15、重新计算利息保障倍数和盈利比率，未考虑资本化利息的情况下两个比率都会比较高？（我怎么觉得是比较小）
16、折旧的不同方法可以影响企业的净收入。不是说整个生命周期里折旧数是一样的吗怎么会影响的？
17、企业将环境复原费用资本化对于大多数企业将产生较多的资产和负债，怎么会负债也跟着变化的？ |
发表于 2012-8-30 09:22
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