关于Discretionary fiscal policy和Automatic stabilizers的理解 Discretionary fiscal policy(相机财政政策): The spending and taxing decisions of a national government that are intended to stabilize the economy. 相机抉择的财政政

Tariff与Import Quota的比较 Tariffs（关税）and quotas（配额）(discussed later in the reading)，are known as trade protections and prevent market forces(demand and supply)from determining the equilibrium price and quantity for im

Expenses grouped by nature or function（费用按性质和功能划分） By nature(按性质分)： Presenting all depreciation expense from manufacturing and administration together in one line of the income statement. 费用按性质划分

FCFE与FCFF的联系与区别 Free cash flow to firm(FCFF)(公司自由现金流)： Cash available to all investors,both equity owners and debt holders. FCFF=NI+NCC(non cash charge)WC InvFC Inv+[Int*(1-tax rate)] =CFOFC Inv+[Int*(1-tax rat

Periodic inventory system和Perpetual inventory system的对比 Periodic inventory system（周期存货系统）： Inventory value and COGS are determined at the end of an accounting period. Need a purchase account. Perpetual inventory sy

Deferred tax asset(DTA)和Deferred tax liabilities(DTL)的区别 Deferred tax liabilities(DTL)： Balance sheet item created when taxes payablelt;income tax expense,due to temporary differences. 递延所得税负债： 是资产负债表中的

Defined contribution与Defined benefit养老金的区别 Defined benefit pension plan（养老金固定收益计划）： Plan in which the company promises to pay a certain annual amount(defined benefit)to the employee after retirement.The

2017年6月 CFA 一二三级考试报名时间与费用详情美国CFA协会依旧实行越早报名费用越低的政策,第一个报名阶段费用最低,第二第三阶段考试报名费用依次增加. 2017年06月CFA考试报名第一阶

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