[公告]攒人品，帮大家解答CMA、ACCA、CFA、CGA考题

wjnwjx

想问下楼主在学CMA时用的是什么教材，现在网上有IMA的中英文教材，还有glerim的比较赞的，但是后者太贵，不知道前者是不是适合CMA英语考试呢？

ChinaCarol

关于教材

1.协会的官方版教材和Notes相比
优点：
(1).权威；
(2).有中文翻译
(3).价格相对便宜
缺点
(1).几乎没练习题
(2).内容编排太像教材了，比较适合系统掌握知识而非快速通过考试
(3).中文翻译的错误虽然比第一版少些，比英文版仍有差距

2.Gleim、Hock、Rigos
三家都是赫赫有名CMA Notes的出版商，总体来讲的优缺点正好和上述相反，毕竟都是几十年的老牌子了，能在激烈的市场竞争中存活下来，足以证明其品质；而诸雄并存的现状也意味着三家各有千秋，没有哪一家有绝对的垄断性优势。

关于习题

协会提供的题库共有不足1000题，其中Part1两百多题，Part2四百多题，Part3两百多题，Generally speaking，这个题量是不够的。当然，具体的习题量，是因人而异的。

slashgirl

Thans great a lot.

compensate balance should be included in which part of balance sheet?how about overdraw?

ChinaCarol

以下是引用slashgirl在2008-10-15 13:27:00的发言：

Thans great a lot.

compensate balance should be included in which part of balance sheet?how about overdraw?

1. restricted compensate balance should be included in restricted cash

2. unrestricted compensate balance should be included in cash

3. overdraw is the status which the balance of cash is negative

winwinc

cool!!

[此贴子已经被作者于2008-10-15 22:58:35编辑过]

slashgirl

I mean ,is compensate balance a part of liability or asset?

And,how should the discount be taken in cash projected bugdet?

you're really a nice guy!

[此贴子已经被作者于2008-10-15 23:05:25编辑过]

ChinaCarol

1. Compensate balance is a part of asset

2. Unrestricted compensate balance should be regarded as cash

3. Restricted compensate balance should be excluded from cash

kingchloe

牛人啊！！

slashgirl

The balance sheets of Wilcox Corporation at the beginning and end of the year contained the following data:
Beginning of Year
End of Year
Property, Plant, and Equipment (at cost)
$400,000
$550,000
Accumulated Depreciation
180,000
160,000
Property, Plant, and Equipment (net)
$220,000
$390,000
During the year, Wilcox Corporation sold machinery and equipment at a gain of $4,000. It purchased new machinery and equipment at a cost of $230,000. Depreciation charges on machinery and equipment for the year amounted to $50,000. Calculate the proceeds Wilcox Corporation received from the sale of the machinery and equipment.

the answer is:14000.

can you tell me why?

xiximelody

太谢谢拉~