f**********r
发帖数: 18251 | 1 【 以下文字转载自 Military 讨论区 】
发信人: arthury (灌完水记得要删贴), 信区: Military
标 题: 维基解密：战略忽悠局详细编制
发信站: BBS 未名空间站 (Sat Jun 6 09:06:18 2015, 美东)
Strategic Fooyou Agency of China (SFA或SFAC)
官方全称：军事装备与对外关系研究及舆论引导办公室
上级主管单位：中国人民解放军总参谋部、国防部
依托院校、机构：国防大学、国际关系学院、新华社
主管负责人局长：张召忠（阿拉伯语：萨哈夫·张，英文名：Reagan Zhang）
副局长：戴旭
第一处处长：宋晓军
第二处处长：杜文龙
第三处处长：李克峰
顾问：尹卓（海军信息化研究室主任）
李莉（国防大学教授）
宋心之（空军装备专家）
特约研究员：宋宜昌
合作媒体：CCTV/新华社/中国网络电视台
驻CCTV宣传干事：曹煊一、唐剑、王鼎、方静（已调离）
友情评论嘉宾：阿丘
北美站驻加拿大负责人：安德烈·平可夫（代号“大湿”，媒体公关与情报搜集，公开
活动）
北美... 阅读全帖 |
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j*******r
发帖数: 12 | 3 【 以下文字转载自 shopping 讨论区 】
【 原文由 jobhunter 所发表 】
想在 Atlanta, Boston, Chicago, DC, SFA, Houston 等地区找工作,
用当地的地址和电话号码. 据我所知SPRINTPCS可以在同一个帐号下
有多个号码SHARE MINUTES 但是每个号码每月得交$20的服务费.
有没有更便宜的?
谢了先 |
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a*******e
发帖数: 97 | 4 "A mandatorily redeemable financial instrument shall be classified as a
liability unless the redemption is required to occur only upon the
liquidation or termination of the reporting entity. A financial instrument
issued in the form of shares is mandatorily redeemable if it embodies an
unconditional obligation requiring the issuer to redeem the instrument by
transferring its assets at a specified or determinable date (or dates) or
upon an event certain to occur."
For more details, refer to SFAS |
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j***5
发帖数: 39 | 5 YES, company should recognize the compensation cost based on the fair value
of the stock option when issue the new option. the following is sited from
fasb 123.
Previously recognized compensation cost shall not be reversed if an employee
share option for which the requisite service has been rendered expires
unexercised (SFAS 123, paragraph 45) |
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c*********k
发帖数: 220 | 6 I would recommend you download the 10-K, earning release, 10Q from sec.gov.
You need understand the relevant accounting pronouncements.
SEC reporting is very similiar to audit work, which means you may need work
long hours to meet the reporting deadline.
Some people ask technical questions, like FAS 157, 158, FAS 52, FAS 133 etc.
.. to test you have basic/comprehensive knowledge of SFAS.
Good luck! |
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e****o
发帖数: 690 | 7 SFAS 157 debated for many years, it is very politically. |
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p**z
发帖数: 1311 | 8 想问问哪位鞋童是用07年版的Becker考08/09(?)的FAR
我自己用07版考了其他三科，觉得没啥问题
想confirm一下07年之后到底有什么是update了。
我看becker的update 说的是 SFAS 158 Pension 的有好多页的update
不知道哪位大虾还知道给提供一些资料？
谢谢～ |
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z********i
发帖数: 619 | 9 FAR 的Writing, 我事先準備了一個萬用的三段式pattern. 可以拿來湊字數.... 如果
你像我一樣作文不太好, 可以先架一個模板, 我直接貼出來我的
Thank you for the opportunity to provide assistance by responding to your questions regarding… I will first provide you with a brief description of … and then… It follows:
As you are aware, SFAS No. # requires that ……
I hope that this brief communication has adequately served your need. Should you have any questions or require further clarification, please do not hesitate to call me. |
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y***o
发帖数: 136 | 10 我觉得二楼说的挺to the point的。
我自己刚考过不久，也有些经验跟你分享。
考完后发现考前VERY有必要看一下SFAS outlines, 从1到100多条，wiley book 书后有
(不知becher 如何）， 就十几页吧， 能发现很多重点。比如goodwill不能amortize，
应该。。。; 什么 cost 是expense or capitalize, such as R&D exp.
计算折现的也很多，但简单不过花些时间。lease 中算MLP也用它.
Pension expense 知道什么加什么减， 以及如何在报表中反映（这一点同样适用于其
他topics, 重要）。
Gov /Non gov AC 什么应含在 gov-wide statements 之类。 多数是些基础概念性的，
我碰到的并不算太多。
总之，考的比较基础。
另外，一定要控制时间。
Simulation 没啥好特别准备的。别忘了每个概念最基本的要求。
Writing只要层次清楚， 我只做了一个, 还有一个空白， 报告显示我这部分还
Stronger ne!
1. As we discuss |
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z********i
发帖数: 619 | 11 以下只適用FAR. AUD 個人認為不適合架模板. REG還沒考, 不知道
Thank you for the opportunity to provide assistance by responding to your
questions regarding… I will first provide you with a brief description of
… and then… It follows:
As you are aware, SFAS No. # requires that ……
I hope that this brief communication has adequately served your need. Should
you have any questions or require further clarification, please do not
hesitate to call me. |
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J******4
发帖数: 333 | 12 FAR—Communication frame
Thank you for the opportunity to provide
assistance by responding to your questions regarding…
I will first provide you with a brief description of
… and then… It follows:
As you are aware, SFAS No. # requires&
nbsp;that ……
I hope that this brief communication has
adequately served your need. Should
you have any questions or require
further clarification, please do not
hesitate to call me. |
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q****t
发帖数: 125 | 14 Might have to do with SFAS 157 on how to measure fair value of financial
assets.
If the company did not elect for fair value option, then the answer might be
C-A. A little fuzzy about this since it's been a while since my last audit. |
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j*******u
发帖数: 494 | 15 找到final答案了。多谢大家.
paragraph 15 of SFAS 13 require that a payment made by a landlord to or on
behalf of a lessee represents an incentive that must be reported by the
lessee as a liability (deferred rent) and as a reduction in rent expense on
a straight-line basis over the lease term. This treatment considers the
incentive to be an inseparable element of the overall agreement that should
be recognized along with the other lease provisions. |
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D*********h
发帖数: 209 | 16 Yes, you are talking about SFAS 159. That's the accounting rule on treating
certain non-monetary instruments, such as stock, bond and foreign currency. |
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D*********h
发帖数: 209 | 17 Sorry about my lack of explanation. So let's say a USCo is a US C-Corp.
USCo wholy owns a Chinese company,CHCo, which is a CFC. CHCo's functional
currency is RMB.Therefore, the CHCo financial statement is kept in RMB. CHCo
for operating purpose has USD deposited in a checking account in China.
Therefore the USD the CHCo is holding is a nonfunctional currency. Under
SFAS 159 or whatever local chinese/IFRS accounting rule the USD bank deposit
is marked to market periodically. So if USD appreciate ... 阅读全帖 |
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n******e
发帖数: 623 | 18 by neveruse(neveruseforever)，转载请注明原作者并保留此声明。
随时更新，转载请写明版本（更新日期）。
部分段落引用请至少注明原作者或给出本文连接。
--------目录--------
1. 概述
2. 星图软件
3. 可打印星图
4. 网上星图
5. 参考
--------1. 概述--------
星图对于天文爱好者是最基本的器材，其重要程度超过了昂贵的望远镜相机等等。业余爱好者常用的星图有以下几类：
1。固定星图/实时星图：按照固定的时间、地点（纬度）绘出地平线以上能看到的星图，也有按方向分成两张或四张星图的。使用地平坐标（方位角、高度），有的也绘出少量地平线以下部分以便时间地点略有变化时使用。杂志里常见的“四季星图”或“每月星图”都属于此类。
2。全天星图：使用赤道坐标（赤经、赤纬），绘出全天的星图，包括地平线以下。一般有分成2张、4张或更多的。其中分成2张的（南北半球）如果中心加上轴放在框架里，就成了一种下面所说的寻星盘。由于按赤道坐标绘制，图是不分时间地点的，要自己找出当时的天空该用哪几张图。
3。寻星盘/活动星图/旋转星图（planispher... 阅读全帖 |
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r**********n
发帖数: 9 | 19 我有一套2004年的Becker CPA 全套，包括上课讲座所有CD 20 多张，和Becker
Passmaster 题库.
有意者联络d*******[email protected]
另外, 我还有一全套2004/2005版美国会计准则FASB Official Publication:
- FASB Original Pronouncement (3 books) includes: SFAS 1-150, AICPA
Pronouncements, all FASB Interpretations, FASB Technical Bulletins,
FASB Concepts Statements.
- FASB Current Text (2 books), which is an interpretation of all original
pronouncement literature by detailed "topic" area plus industry standards.
All books are in like-new conditions. Sell eve |
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a****9
发帖数: 773 | 24 可以考虑BR或者AT啊,一套普通的也就200。正装质量挺好的，而且很正式。基本不用改
。你说的sfa 和theory都要来的高档多了，要买好的真是会很贵。 |
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s**********8
发帖数: 25265 | 26 seems this friend need carotid stenting and SFA stenting |
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d******g
发帖数: 130 | 27 Financial Management Association? ASSA should include AFA and AEA? All
professional mambership? Pure guess... |
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s**********8
发帖数: 25265 | 28 http://en.wikipedia.org/wiki/Balloon_angioplasty
Angioplasty
From Wikipedia, the free encyclopedia (Redirected from Balloon angioplasty)
Jump to: navigation, search
Angioplasty
Intervention
Balloon angioplasty.
ICD-9-CM 00.6, 36.0 39.50
MeSH D017130
Angioplasty is the technique of mechanically widening a narrowed or
obstructed blood vessel, typically as a result of atherosclerosis. An empty
and collapsed balloon on a guide wire, known as a balloon catheter, is
passed into the narrowed locations... 阅读全帖 |
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