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Caren · 2020年09月11日

问一道题:NO.PZ2017102901000035 [ CFA I ]

the sale of an asset是利润表还是资负表的科目?具体指什么经营活动?the retirement of debt利润表还是资负表的科目?具体指什么经营活动?

问题如下图:

选项:

A.

B.

C.

解释:

2 个答案

纠纠_品职答疑助手 · 2020年09月15日

sale of an asset 是出售财产,是一个行为动词,不是一个报表科目。

asset 是BS科目

retirement of debt免除别人的负债,也是一个动词,不是一个报表科目。

debt是BS科目

建议同学不要着急做题目,把强化串讲班再多听几遍打牢基础。这样做题不会太慌。

 

纠纠_品职答疑助手 · 2020年09月14日

嗨,从没放弃的小努力你好:


A的意思是出售资产带来的利润。

B的意思是免除别人的负债负债带来的损失

 


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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!


Caren · 2020年09月15日

天啊!我问的问题是那张财报的科目。可以正面回答问题吗?

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