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6.企业对材料的核算中，需在月末暂估入账并于下月初红字冲回的是( )。 A.月末购货发票账单未到，但已入库的材料 B.月末购货发票账单已到，货款已付但未入库的材料 C.月末购货发票账单已到，货款未付且已入库的材料 D.本期对外销售材料 【正确答案】：A 【答案解析】：由于购货发票账......
1.某企业2009年1月1日购入B公司10%的有表决权股份，作为长期股权投资核算，实际支付价款300万元。2009年4月30日B公司宣告 派发2008年现金股利100万元，当年B公司经营获利100万元， 2009年年末企业的股票投资账面余额为( B )万元。 A.290 B.300 C.310 D.320 【正确答案】：B 2.某企业生产成本科目的期初......
CFA 二级考试可以说是一到难关，一次性通过CFA二级的概率较之CFA一级低了很多。 CFA二级考试失败原因有很多，主要包括: 1．每年新增内容多，内容变化大，考纲要年年更新。 CFA一级考试侧重于金融基本概念和公式，二级考试则侧重于资产定价理论和高级会计理论的应用，考生在备考中要注......
CFA收关战三级考试是让很多考生甚至专业金融人士倍感难度，也倍感困惑的一场煎熬.考试题目灵活度很大，有些考生自我感觉不错，但最终考试没有通过，但大部分的考生考下来的感觉会是心中无底，只能听天由命. 确实,我们认为CFA的三级考试是对CFA知识体系的系统性总结,考试内容最为综......
新考生如何选择CFA学习资料？ Study Notes与CFA的指定教材。 Study Notes就像是快餐，帮助考生总结复习要点，节约时间，但原来知识点中内在的逻辑关系可能被省略，有些notes甚至没有覆盖到考试要点。 相比之下，CFA指定的原版教材，虽然复习量较大，但保证了内容的原汁原味。因此，建议考生......
13.What other areas of the profession will IFRS affect? As IFRS grows in acceptance,most CPAs,financial statement preparers and auditors will have to become knowledgeable about the new rules.Others,such as actuaries and valuation experts who are engaged by management to assist in measuring certain assets and liabilities,are not currently taught IFRS and will have to undertake co......
7.What is the difference between convergence and adoption? Adoption would mean that the SEC sets a specific timetable when publicly listed companies would be required to use IFRS as issued by the IASB.Convergence means that the U.S.Financial Accounting Standards Board(FASB)and the IASB would continue working together to develop high quality,compatible accounting standards over ......
1.What is IFRS？ International Financial Reporting Standards(IFRS)are a set of accounting standards developed by the International Accounting Standards Board(IASB)that is becoming the global standard for the preparation of public company financial statements. 2.What is the IASB？ The IASB is an independent accounting standard-setting body,based in London.It consists of 15 mem......
鉴于美国的注册会计师注册由各个州实施，而会计服务市场又是全国性的市场这样一个矛盾，在AICPA的推动下，1908年，各州会计委员会成立了州会计委员会全国联合会（NASBA：National Association of State Boards of Accountancy），55个州会计委员会均加入。总部设在美国田纳西州。 NASBA主要目标是负责......
Simulation出题大多会出在几个方面的计算上： Inventory，Bonds，Lease，Consolidated Financial Statement，Pension等，前三个难度较大。 Simulation的题干很长，一看上去好像很复杂，没头绪，其实没关系，平时复习的时候，做几道题，找找感觉。一般来讲，题干会show在单独一个Tab里面，做题的时候反复读题......
Implementation considerations As with any major corporate initiative,planning ahead is critically important.Sizing the task at hand allows for prudent assignment of resources within the company and engaging external assistance.Recognition and indeed sponsorship by top management will help to ensure the success of an IFRS implementation. Project cost considerations The cost of a......
Key differences between IFRS and GAAP impact to financial/ business reporting Transaction Differences There are a number of differences between U.S.GAAP and IFRS.Below is a chart that highlights a few of these differences. In addition to these transaction examples listed below,IASB and FASB are also working jointly on several MoU projects targeted for completion in 2010 and 201......
Background of IFRSIT Impact Today,more than 100 countries require/permit the use of International Financial Reporting Standards(IFRS),or are converging with the IASBs standards.On February 24,2010,SEC Chairman Mary L.Schapiro released a public statement regarding IFRS convergence between International Accounting Standards Board(IASB)and Financial Accounting Standards Board(FASB......
1.Executive Summary The purpose of this paper is to provide some brief background about International Financial Reporting Standards (IFRS)and discuss the potential impact to an organizations financial systems when completing an IFRS conversion project.The information provided assumes the reader has some general background information about IFRS.The following information will be ......
AICPA培训学员心得： AICPA学员们你们准备好了吗?下面就大致说明一下关于我怎么快速考上美国会计师? 大家都知道美国的会计师并不难考，所以下面讨论的重点不放在怎么考上会计师，而是放在怎么快速考上会计师上面。在这里重点有两个，第一个是观念大于习题，第二个则是时间的掌控。......
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