上海财经大学CFA学习网对于一级CFA财务内容进行的针对性分析,以下内容都是有上海财经大学CFA学习网汇总编辑而成。
收入的确认方法补充
1)Under U.S.GAAP
对于long term contract,可以选用POC和CC——此处定为考点,请重点掌握。对于short term contract,可以选用一手交钱,一手交货;installment sales或者是cost recovery。
2)Under IFRS,对于long term contract,只有POC那么如果遇到长期合同,与美国准则下CC相似的情况,在国际准则下选用收入的确认不超过成本,最后才确认毛利。其它与美国准则一样。
3)那么installment sales和cost recovery如何区分假如:ABC firm considered the initial investment by the buyer was not substantial enough to warrant full recognition of the gain。
If the recovery of cost is assured if default.也就是说就算是default,公司也能确认cost是可以recovery的。所以题目中有这样的描述就是installment sales;
revaluation和reverse
1)U.S.GAAP:对于任何资产都没有revaluation,特殊——有活跃的交易市场的矿藏,贵金属,森林,农副产品
2)IFRS:都可以revaluation,特殊——inventory,但是inventory里的有活跃交易市场的矿藏可以
3)U.S.GAAP:所有资产都没不能reverse,特殊——held for sale的资产
4)IFRS:都可以reverse,特殊——inventory只能回转到Book Value,但inventory里的有活跃交易市场的矿藏可以回转到Fair Value。
什么是non-cash charge——关键就是看有没有现金流
1)Assume U.S.GAAP(generally accepted accounting principles)applies unless otherwise noted.Schneider Candy Company sold long-term notes receivable to Amerisoft,and simultaneously bought a fixed asset from Amerisoft,which both assets have the same fair value.Which of the following statement is most likely accurate?
这个题目说的是卖掉long-term notes receivable,即刻买固定资产,是对于同一个企业Amerisoft,所以this transaction does not affect cash flow statement;it could be listed in the footnotes in the cash flow statement.
2)假设改成Schneider Candy Company issued bond using proceeds to bought a fixed asset from Amerisoft,which both assets have the same fair value.Which of the following statement is most likely accurate?
这个题目说的是issued bond,proceeds(有现金流了)后购买固定资产,所以肯定存在现金流,是CFF增加,CFI减小。就算是对于同样一个公司,也一样是产生了现金流.
3)假设Issue bond use acquired to purchase plant这个动作没有现金流的流进流出,是not affect cash flow statement.
4)还有一种是Issue bond use proceeds to repurchase stock这个动作是一部分CFF减少;还有一部分CFF的增加。