Long-lived assets Tangible assets(例如PP&E等物理存在的) Measureme...[作者空间]
Capitalize or Expense资本化或费用化 Capitalize or Expense 对B/S和I...[作者空间]
Inventory Inventory valuation method Under IFRS Specific ...[作者空间]
Ratio 1. Profitability ratio 经营利润率 Profit/Net revenue (分子...[作者空间]
CFI-CFF CFI:Cash used in purchase of fixed assets CFI考试的主...[作者空间]
Cash Flow Direct and Indirect Method现金流直接法和间接法 Notice: 为什...[作者空间]
Cash Flow Statement Cash Flow类型 Cash flow from operating ...[作者空间]
EPS Earnings per Share(每股净收入) Basic EPS Basic EPS = NI -...[作者空间]
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,...[作者空间]
复式记账 Double Entry的原理 Asset = Liability + Equity Equity = ...[作者空间]
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...[作者空间]
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...[作者空间]