沪江博客-春田花花@油麻地-文章分类-CFA de 金库http://blog.hjenglish.com/rubyfly/category/18278.html 外语学习。zh-cnThu, 05 Feb 2009 15:17:43 GMTThu, 05 Feb 2009 15:17:43 GMT606月5日在EXPO，难以忘却的记忆(ZT)http://blog.hjenglish.com/rubyfly/articles/733410.htmlrubyflyrubyflyFri, 01 Jun 2007 07:14:00 GMThttp://blog.hjenglish.com/rubyfly/articles/733410.htmlhttp://blog.hjenglish.com/rubyfly/comments/733410.htmlhttp://blog.hjenglish.com/rubyfly/articles/733410.html#Feedback1http://blog.hjenglish.com/rubyfly/comments/commentRss/733410.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/733410.html阅读全文

rubyfly 2007-06-01 15:14 发表评论
]]>【CFA笔记】-6-operating profit margin 关于营运利润率－安然(zt) http://blog.hjenglish.com/rubyfly/articles/694310.htmlrubyflyrubyflySun, 22 Apr 2007 04:54:00 GMThttp://blog.hjenglish.com/rubyfly/articles/694310.htmlhttp://blog.hjenglish.com/rubyfly/comments/694310.htmlhttp://blog.hjenglish.com/rubyfly/articles/694310.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/694310.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/694310.html阅读全文

rubyfly 2007-04-22 12:54 发表评论
]]>【CFA笔记】-5-operational leverage 财务杠杆与资本结构(zt)http://blog.hjenglish.com/rubyfly/articles/692953.htmlrubyflyrubyflyFri, 20 Apr 2007 13:06:00 GMThttp://blog.hjenglish.com/rubyfly/articles/692953.htmlhttp://blog.hjenglish.com/rubyfly/comments/692953.htmlhttp://blog.hjenglish.com/rubyfly/articles/692953.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/692953.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/692953.html阅读全文

rubyfly 2007-04-20 21:06 发表评论
]]>【CFA笔记】-4-cashflow from operations using the indirect method的一些整理http://blog.hjenglish.com/rubyfly/articles/660554.htmlrubyflyrubyflyMon, 19 Mar 2007 18:55:00 GMThttp://blog.hjenglish.com/rubyfly/articles/660554.htmlhttp://blog.hjenglish.com/rubyfly/comments/660554.htmlhttp://blog.hjenglish.com/rubyfly/articles/660554.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/660554.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/660554.html 基本思路: Balance Sheet Items in the cashflow statement
Net income

Adjust for:
+ Noncash expense or losses
-  Noncash revenues or gains

Adjust for changes in working capital:
+/- Changes in operating asset accounts (e.g.,accounts receivable)
+/- Changes in operating liability accounts (e.g.,accounts payable)
=   Cash flow from operations
具体分析1:

间接法是以净利润为出发点,需要调整的项目分为四大类:
一是实际没有支付现金的项目;
二是实际没有收到现金的收益;
三是不属于经营活动的损益;
四是经营性应收应付项目的增减变化.
具体分析2:

1)"计提资产损失准备项目",反映企业计提的各项资产的损失准备.本项目根据"管理费用.投资收益.营业外支出"等科目填列.
2)"固定资产折旧项目(depreciation)",反映企业本期累计提取的折旧.累计折旧的贷方.
PN:Only the current period's depreciation is considered on the statement of cashflows under the indirect method.
3)"无形资产摊销"和"长期待摊费用摊销"两个项目,分别反映企业本期累计摊入成本费用的无形资产的价值及长期待摊费用.无形资产摊销"和"长期待摊费用摊销"贷方.
.......

rubyfly 2007-03-20 02:55 发表评论
]]>【CFA笔记】-3-费用化(expense)和资本化(capitalize) /R&D INVESTMENT(转载)http://blog.hjenglish.com/rubyfly/articles/650689.htmlrubyflyrubyflySun, 11 Mar 2007 18:02:00 GMThttp://blog.hjenglish.com/rubyfly/articles/650689.htmlhttp://blog.hjenglish.com/rubyfly/comments/650689.htmlhttp://blog.hjenglish.com/rubyfly/articles/650689.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/650689.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/650689.html阅读全文

rubyfly 2007-03-12 02:02 发表评论
]]>【CFA笔记】-2-成果法（Successful-efforts）和全部成本法(Full-cost) (转载)http://blog.hjenglish.com/rubyfly/articles/649453.htmlrubyflyrubyflySat, 10 Mar 2007 17:53:00 GMThttp://blog.hjenglish.com/rubyfly/articles/649453.htmlhttp://blog.hjenglish.com/rubyfly/comments/649453.htmlhttp://blog.hjenglish.com/rubyfly/articles/649453.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/649453.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/649453.html阅读全文

rubyfly 2007-03-11 01:53 发表评论
]]>【CFA笔记】-1-合同完工法和完工百分比法 (转自CFASPACE)http://blog.hjenglish.com/rubyfly/articles/645426.htmlrubyflyrubyflyWed, 07 Mar 2007 16:42:00 GMThttp://blog.hjenglish.com/rubyfly/articles/645426.htmlhttp://blog.hjenglish.com/rubyfly/comments/645426.htmlhttp://blog.hjenglish.com/rubyfly/articles/645426.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/645426.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/645426.html阅读全文

rubyfly 2007-03-08 00:42 发表评论
]]>CFA的考试内容(ZT)http://blog.hjenglish.com/rubyfly/articles/599643.htmlrubyflyrubyflyMon, 22 Jan 2007 10:17:00 GMThttp://blog.hjenglish.com/rubyfly/articles/599643.htmlhttp://blog.hjenglish.com/rubyfly/comments/599643.htmlhttp://blog.hjenglish.com/rubyfly/articles/599643.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/599643.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/599643.html阅读全文

rubyfly 2007-01-22 18:17 发表评论
]]>CFA考试Level1、Level2、Level3各科所占出题百分比概况(zt)http://blog.hjenglish.com/rubyfly/articles/591683.htmlrubyflyrubyflyMon, 15 Jan 2007 13:17:00 GMThttp://blog.hjenglish.com/rubyfly/articles/591683.htmlhttp://blog.hjenglish.com/rubyfly/comments/591683.htmlhttp://blog.hjenglish.com/rubyfly/articles/591683.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/591683.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/591683.html阅读全文

rubyfly 2007-01-15 21:17 发表评论
]]>CFA考试经验及心得(ZT)http://blog.hjenglish.com/rubyfly/articles/591681.htmlrubyflyrubyflyMon, 15 Jan 2007 13:15:00 GMThttp://blog.hjenglish.com/rubyfly/articles/591681.htmlhttp://blog.hjenglish.com/rubyfly/comments/591681.htmlhttp://blog.hjenglish.com/rubyfly/articles/591681.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/591681.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/591681.html阅读全文

rubyfly 2007-01-15 21:15 发表评论
]]>优化人生路线图(转载)http://blog.hjenglish.com/rubyfly/articles/406891.htmlrubyflyrubyflyWed, 09 Aug 2006 14:45:00 GMThttp://blog.hjenglish.com/rubyfly/articles/406891.htmlhttp://blog.hjenglish.com/rubyfly/comments/406891.htmlhttp://blog.hjenglish.com/rubyfly/articles/406891.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/406891.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/406891.html阅读全文

rubyfly 2006-08-09 22:45 发表评论
]]>关于人生规划http://blog.hjenglish.com/rubyfly/articles/406780.htmlrubyflyrubyflyWed, 09 Aug 2006 13:52:00 GMThttp://blog.hjenglish.com/rubyfly/articles/406780.htmlhttp://blog.hjenglish.com/rubyfly/comments/406780.htmlhttp://blog.hjenglish.com/rubyfly/articles/406780.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/406780.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/406780.html阅读全文

rubyfly 2006-08-09 21:52 发表评论
]]>关于就业http://blog.hjenglish.com/rubyfly/articles/390701.htmlrubyflyrubyflyThu, 27 Jul 2006 03:29:00 GMThttp://blog.hjenglish.com/rubyfly/articles/390701.htmlhttp://blog.hjenglish.com/rubyfly/comments/390701.htmlhttp://blog.hjenglish.com/rubyfly/articles/390701.html#Feedback0http://blog.hjenglish.com/rubyfly/comments/commentRss/390701.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/390701.html阅读全文

rubyfly 2006-07-27 11:29 发表评论
]]>关于HSBC （转载）http://blog.hjenglish.com/rubyfly/articles/386877.htmlrubyflyrubyflySun, 23 Jul 2006 11:57:00 GMThttp://blog.hjenglish.com/rubyfly/articles/386877.htmlhttp://blog.hjenglish.com/rubyfly/comments/386877.htmlhttp://blog.hjenglish.com/rubyfly/articles/386877.html#Feedback6http://blog.hjenglish.com/rubyfly/comments/commentRss/386877.htmlhttp://blog.hjenglish.com/rubyfly/services/trackbacks/386877.html阅读全文

rubyfly 2006-07-23 19:57 发表评论
]]>