[b]被该死的会计折磨得要抓狂了啊~！！~！~！~！~！~
各种姿势求万能苹果帮忙~！~！~！~！~！[/b]
课本是： wiley的 intermediate accounting 11 版本 加拿大edition。
第4章和第5章。
第十题----又纠结了：
些个loss on disposition 后面括号的（net of tax $xxx）的是什么意思？比如说440,000pre tax 还是after tax？还是要我用440,000减去188，571？？
也有类似的题目，可是人家的比我的清楚啊·~~~
呜呼哀哉！！！课本上面有类似的题目就没有答案。。。。。气死人了啊！~~！~找到答案各种纠结。。。。
万分感谢三楼 四楼的朋友啊~~~~~但是图片太多了。我就只能删掉几张了。不然没法看。。你们的大恩大德偶都是记得的！！！！！
Q8 answer is correct. well done.
Equipment should be loss. Bonds payable is monetary. Office supply should be under PPE.
Premium on bond is current liability. Demand bank loans current. Bond payable is long term debt.
谢谢！！！
equipment不是discontiune？好的〜我也觉得不，是discontinue的都特地写了出来
大牛大牛！那office supplies呢，我总觉得这个东西跟inventory差不多
为什么bond payable是monetary？ 我觉得他的概念很严格的样子。。
PPE是虾米啊？？？？
刚传了照片~之之前传漏了
If the company is in the business of selling office supplies, then it could be inventory. I think it can be prepaid too because u haven’t used it yet. Not PPE ( property and equipment).
自己顶一个
真的觉得Bonds payable is monetary assets???
quoted on book :
Monetary assets represent either money itself or claims to future cash flows that are fixed and determinable in amounts and timing.7 Because of these characteristics, they are said to be easier to measure, and they generally are. In addition, their carrying values (which approximate net realizable value) are more representative of reality as they normally are close to the amount of cash that the company will receive in the future. Examples are accounts and notes receivable. Likewise, liabilities that require future cash outflows that are fixed and determinable in amounts and timing8 are also considered to be monetary and thus easier to measure. Accounts and notes payable and long-term debt are examples. In contrast, other assets—such as inventory; property, plant, and equipment; certain investments; and intangibles—are non-monetary assets because their value in terms of a monetary unit such as dollars is not fixed. There is therefore additional measurement uncertainty. These assets are often recorded at their historical cost (or amortized cost), which does not reflect their true value.
亲， premium on bond payable不是current啊！！
http://quizlet.com/2757791/classification-of-balance-sheet-accounts-flash-cards/
注意是:“Discontinue Operation”. 指一个大的CGU的Discontinue。
PPE：Property, plant and equipment, IAS16
哦， 明白了。 小女子在此先谢过。
我还有一道。 好不容易啊！~！~已经找到一个很类似的答案了。（到处下载~）但是有一个地方不懂。这次只有一次attempt的机会，错了就丢分了。能否帮我看一眼？我马上编辑好~
自己顶一个 元宵节快乐~
zi ji ding yi ge
就差最后一道题目了，想破脑袋了已经，55555.。帮我看一下嘛：
那些括号里面有net of tax的项目是不是after tax的意思啊~！~
