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渠道二
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25年一级高等班CFA
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0-前导课
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前导财报
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1-Key Financial Statements (1) .sz
10-Classification of Financial Assets .sz
11-Cash Flow Classification .sz
12-Calculation of CFO-Direct Method .sz
13-Calculation of CFO – Indirect Method .sz
14-Inventory Recognition .sz
15-Valuation Methods .sz
16-Analysis of Inventory Valuation Method .sz
17-Periodic & Perpetual Assumption(1) .sz
18-Periodic & Perpetual Assumption(2) .sz
19-Impairment of Inventory under IFRS & GAAP (1) .sz
2-Key Financial Statements (2) .sz
20-Impairment of Inventory under IFRS & GAAP (2) .sz
21-Lifo Reserve & Lifo Liquidation(1) .sz
22-Lifo Reserve & Lifo Liquidation(2) .sz
23-Depreciation Methods .sz
24-Reporting Models of Long-Lived Assets & Disposal of Long-Lived Assets(2) .sz
25-Tax Reporting & Financial Reporting(1) .sz
26-Tax Reporting & Financial Reporting(2) .sz
27-Calculation of Deferred Tax Items & Calculation of Income Tax Expense .sz
28-Changes in Statutory Income Tax Rate .sz
29-General Features of Bonds .sz
3-Key Financial Statements (3) .sz
30-Accounting for Bond Amortization .sz
31-Analysis for Accounting Treatments .sz
32-Issuance Costs .sz
33-Financial Statements Analysis -- Applications .sz
4-Components and Format .sz
5-General Principles of Revenue & Expense Recognition .sz
6-Five Steps in Recognizing Revenue .sz
7-Analysis of Income Statement & Comprehensive Income .sz
8-Components and Format-Asset .sz
9-Components and Format - Liability, Owner s Equity & Analysis of Balance Sheet .sz
【财报讲义】CFA-财报讲义.pdf
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