SIM

1. research: insurance deficiency
2.合并報(bào)表，給了子公司的equity，*9小題問(wèn)它的FV，BV，GW， 第二小題問(wèn)equity method下怎么amortize升值的固定資產(chǎn)，第三小題問(wèn)子公司有了income，在母公司和NCI之前怎么分配
3.Capital lease. 求annual lease payment, executory expense, interest expense, lease deduction, lease liability balance, depreciation
4. PPE. $450000 for a building attached with land, FMV: building $300000, land $200000, 給了修空調(diào)，修parking lots, replace windows的情況，計(jì)算depreciation expense, accumulated depreciation, balance of land and building之類的

MC
1.functional expense 哪個(gè)是mandate
2. when to record R&D as expense: before technological feasibility
3.DTA,DTL
4.oci 的exception
5.LCM
6.when to record unconditional pledge-when make promises
7.AOCI包括哪些： AGE加起來(lái)就好，注意gain/loss的符號(hào)
8.reorganization is two exceptions to combine,
9.treasury stock under cost method
10.weighted average common stock share
11. loss and gain 的記錄 OCI 然后I/S，最后report多少
12：franchise哪些錢(qián)要capitalized去算intangible asset
13:PBO， FV of plan assets 和 projected benefit obligation,fund status
14:租一年的房子，本來(lái)rent是5000一個(gè)月，然后決定*9個(gè)月交1000，第二月不交，第三個(gè)月開(kāi)始正常，求*9個(gè)月的rent expense
15：Gov和NFP考了差不多有20題，我感覺(jué)， 請(qǐng)牢記GRaSPP SE PAPI
16：investing cash flow adjustment
17:minor stock dividend 記得用fair value來(lái)計(jì)算價(jià)值
18：defined benefit plan 考了好幾道