[揽瓜阁逻辑小分队] day116

Ysandre · 发表于 2023-1-13 01:16:09

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Day 116
1. 会计
There are two basises of accounting, cash basis and accrual basis. On the accrual basis, revenue is recognized only when cash related to a transaction is received whether the transaction has been completed or not. On the other hand, the accrual basis requires revenue to be recognized as soon as the transaction is completed even if payment is not received until one year later. Because of the difference, the company will see a jump in its revenue if it switches from the cash basis to accrual basis.
Infer
2. 站立猩猩
关于灵长类动物什么时候开始 walk upright。说猩猩还是猿类吧，会爬树，于是推断它们是生活在灌木还是乔木（一个 C 开头的单词）（←个人猜
测 Coniferous shrub，针叶灌木）之后才开始直立行走的。这个论断与之前说它们
是生活在 savanna（←无树平原）之后才直立行走这个论断是相反的。问WEAKEN
3. 消失的财政计划员
一般来说，一个 state regulations （可能中间出现过 specificy）必须包括神马 financial planner。 accountant 和 bank holder, 然而有个州的 regulation 却没有 financial planner,而且这个州声称他们不需要 financial planner，since 填空。

DonkeyG · 发表于 2023-1-13 09:19:01

Day 116
1. 会计
There are twobasises of accounting, cash basis and accrual basis. On the accrual basis,revenue is recognized only when cash related to a transaction is receivedwhether the transaction has been completed or not. On the other hand, theaccrual basis requires revenue to be recognized as soon as the transaction iscompleted even if payment is not received until one year later. Because of thedifference, the company will see a jump in its revenue if it switches from thecash basis to accrual basis.
Infer

就是他们transaction多，但是都还没收到款项。

2. 站立猩猩
关于灵长类动物什么时候开始 walk upright。说猩猩还是猿类吧，会爬树，于是推断它们是生活在灌木还是乔木（一个 C 开头的单词）（←个人猜测 Coniferous shrub，针叶灌木）之后才开始直立行走的。这个论断与之前说它们是生活在 savanna（←无树平原）之后才直立行走这个论断是相反的。问WEAKEN

他们先生活在savanna之后迁徙到了灌木那边生活。这样的确是在savanna之后才直立行走的。

3. 消失的财政计划员
一般来说，一个 state regulations （可能中间出现过 specificy）必须包括神马 financial planner。 accountant 和 bank holder, 然而有个州的 regulation 却没有 financial planner,而且这个州声称他们不需要 financial planner，since 填空。

因为其他人负责了这个financial planner的职责？

Ak777 · 发表于 2023-1-13 09:54:35

同意！

Ak777 · 发表于 2023-1-13 10:33:14

Day 116
1.       会计
There are two basises of accounting, cash basis and accrual basis. On the accrual basis, revenue is recognized only when cash related to a transaction is received whether the transaction has been completed or not. On the other hand, the accrual basis requires revenue to be recognized as soon as the transaction is completed even if payment is not received until one year later. Because of the difference, the company will see a jump in its revenue if it switches from the cash basis to accrual basis.
Infer
-感觉题干描述有丢丢问题
“revenue is recognized only when cash related to a transaction is received whether the transaction has been completed or not”，这个应该是cash basis吧；“revenue is recognized as soon as the transaction is completed even if payment is not received until one year later”，这个才是accrual。
结论the company will see a jump in its revenue if it switches from the cash basis to accrual basis
Infer：公司存在一些还未收到cash的transaction。这样才能在切换成accrual时算进账 see a jump

2.       站立猩猩
关于灵长类动物什么时候开始 walk upright。说猩猩还是猿类吧，会爬树，于是推断它们是生活在灌木还是乔木（一个 C 开头的单词）（←个人猜测 Coniferous shrub，针叶灌木）之后才开始直立行走的。这个论断与之前说它们
是生活在 savanna（←无树平原）之后才直立行走这个论断是相反的。问WEAKEN
-新推断猩猩会爬树，所以推测生活在有树的地方，再开始直立行走。而之前推测说它们生活在没树的地方再行走。结论两个推测相反。
Weaken的话，就是说这两个推测其实不冲突，不相反？那可以是这个演变顺序：有树平原-无树平原-直立行走

3.       消失的财政计划员
一般来说，一个 state regulations （可能中间出现过 specificy）必须包括神马 financial planner。 accountant 和 bank holder, 然而有个州的 regulation 却没有 financial planner,而且这个州声称他们不需要 financial planner，since 填空。
-不需要专职fp因为有其他能发挥fp职能的岗位
-这个州的regulations与另外一地区合并管理，由另外地区或高层替他们plan

PennyWen95 · 发表于 2023-1-13 10:39:35

看一下！

erichh317 · 发表于 2023-1-13 11:16:25

Mark一下！

Fox的Dream · 发表于 2023-1-13 11:23:43

看一下！

Fox的Dream · 发表于 2023-1-13 11:42:45

Day 116
1. 会计
P: There are two basises of accounting, cash basis and accrual basis. On the accrual basis, revenue is recognized only when cash related to a transaction is received whether the transaction has been completed or not. On the other hand, the accrual basis requires revenue to be recognized as soon as the transaction is completed even if payment is not received until one year later. Because of the difference, the company will see a jump in its revenue if it switches from the cash basis to accrual basis.Q: Infer
Gap: (Did not see information related to cash basis and hence can not provide complete deduction. Yet assuming the first condition was for cash basis, the inference would then be there is always delay between transaction and payment receiving.)

2. 站立猩猩
P: 关于灵长类动物什么时候开始 walk upright。说猩猩还是猿类吧，会爬树，
C: 于是推断它们是生活在灌木还是乔木之后才开始直立行走的。这个论断与之前说它们是生活在 savanna（←无树平原）之后才直立行走这个论断是相反的。
Q: WEAKEN
F: 可以先生活在树林区后乔迁去savanna where they learned to walk upright.

3. 消失的财政计划员
P: 一般来说，一个 state regulations （可能中间出现过 specificy）必须包括financial planner, accountant 和 bank holder,
C: 有个州的 regulation 却没有 financial planner,而且这个州声称他们不需要 financial planner，
Q: 填空
Gap: 这个州的特殊性

Shell_liang · 发表于 2023-1-13 14:46:20

看一下！

luzitao630 · 发表于 2023-1-13 14:49:35

Mark一下！

[揽瓜阁逻辑小分队] day116

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