总结(5)如何记忆教材中的大量信息
文章作者 100test 发表时间 2007:02:05 17:29:54
来源 100Test.Com百考试题网
TETXBOOK里面很多信息,有的是要记的,3。6文字题可不少,我的方法就是在书的空白页上做表,画图,列出要点,对于有argument的issue我就列出正方反方的观点。
两个例子抛砖引玉,我的书里面画满了这些图呀表的。确实可以帮助理解和记忆哦。
例子1: Shared based payment
我画了一个T字表,
左边列 equity-settled payment, 右边列cash settled payment
竖列是他们的区别:
计量方法:
金额 FV of equity instrument grant FV of liability, 随share price变动
分录 DR. EXPENSE
CR. EQUITY DR. INVENTORY
CR. PREMIUM CR. CASH/AP=股价×股数来源:www.examda.com
Vest-book on grant date
Vesting period-Book over vesting periond
例子2:关于financial instrument 的FV还是historical争论
正方: 没有历史成本
help to manage risk
help shareholders to assess their exposure to potencial loss
FV is more predictable and comparable
easy to value in active market.
反方: result in profit volatile
profit and loss may never realize
FV is illegal in some contries
can not value all derivation reliably