C********n
发帖数: 346 | 1 Mock Ex#36答案:
OK,看了答案才明白问的是how to adjust from NI to CFO.
(1)也理解为什么减去pension expense(negative in this case), 因为它是non-cash
gain。
(2)但是为什么要再减去employer contribution? 关键是，how was employer
contribution accounted in the first place? 是增加fund status减少cash么？Fund
status是current asset么？
在NI+NCC-WCInv=CFO的公式里，是因为fund status减少current asset and WCinv所以要从NI里减去，才能得到CFO么？
还是别的原因要把empoyer contribution从NI中剪掉？ |
C********n
发帖数: 346 | 2 另外确认下，就算是今年报名的，也可以拿驾照当ID，对么？护照是年底以后考试才需
要的？谢谢。
祝大家好运！ |
L**********n
发帖数: 248 | 3 yes, DL is ok, see below:
Your identification must meet all of the following criteria: 1) Be current
and valid − it cannot be expired. 2) Contain your photo. 3) Be issued
by a government agency. 4) Be a single document (not a combination of two or
more pieces of identification, such as an expired photo driver's license
with a separate renewal certificate). 5) Be an original document.
Photocopies of identification documents will not be accepted. You will not
be permitted to sit for the exam with an invalid identification. Use of
invalid identification will result in CFA Institute voiding your exam
results. School and university identification will not be accepted for
admittance to the CFA exam.
【在 C********n 的大作中提到】
: 另外确认下，就算是今年报名的，也可以拿驾照当ID，对么？护照是年底以后考试才需
: 要的？谢谢。
: 祝大家好运！
|
b*******e
发帖数: 24532 | 4 因为pension expense属于operating expense记入income statement. 通常情况是在
balancesheet的asset里面记入fund status,那fund status减少，对应的NI也要减少。
cash
Fund
以要从NI里减去，才能得到CFO么？
【在 C********n 的大作中提到】
: Mock Ex#36答案:
: OK,看了答案才明白问的是how to adjust from NI to CFO.
: (1)也理解为什么减去pension expense(negative in this case), 因为它是non-cash
: gain。
: (2)但是为什么要再减去employer contribution? 关键是，how was employer
: contribution accounted in the first place? 是增加fund status减少cash么？Fund
: status是current asset么？
: 在NI+NCC-WCInv=CFO的公式里，是因为fund status减少current asset and WCinv所以要从NI里减去，才能得到CFO么？
: 还是别的原因要把empoyer contribution从NI中剪掉？
|
M*******a
发帖数: 870 | 5 娘的，今年没时间看mock,全凭notes了
cash
Fund
以要从NI里减去，才能得到CFO么？
【在 C********n 的大作中提到】
: Mock Ex#36答案:
: OK,看了答案才明白问的是how to adjust from NI to CFO.
: (1)也理解为什么减去pension expense(negative in this case), 因为它是non-cash
: gain。
: (2)但是为什么要再减去employer contribution? 关键是，how was employer
: contribution accounted in the first place? 是增加fund status减少cash么？Fund
: status是current asset么？
: 在NI+NCC-WCInv=CFO的公式里，是因为fund status减少current asset and WCinv所以要从NI里减去，才能得到CFO么？
: 还是别的原因要把empoyer contribution从NI中剪掉？
|
