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原创 为什么因弃置费用计提的预计负债会导致等额的递延所得税资产和递延所得税负债
因弃置费用计提的预计负债会导致等额的递延所得税资产和负债是由于税法对该项业务产生的资产和负债均不承认导致的
2024-08-10 17:06:35
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原创 成本法转权益法时合并报表当期投资收益计算 |学习笔记与思考
成本法转权益法(失去控制)时当期母公司合并报表中关于原子公司投资收益问题的学习笔记与思考,仅供参考,欢迎讨论与批评指正。
2024-07-25 00:30:22
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原创 权益法下存货顺流交易未实现利润要调整投资收益的个人理解|学习笔记与思考
顺流交易未实现销售利润实质上可以视为被投资单位B未来净利润向投资方 A当期利润的转移;对于被投资单位B个体,该未实现利润h实际上作为存货成本保留到未来,并核算到未来利润表中导致未来净利润偏低,因此需要在本期确定该影响
2024-07-21 16:30:21
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原创 Notes of Understanding the Ricardian Model
To verify the conditions for general equilibrium under other structures, a similar workflow can be employed. Firstly, the solution to the corresponding corner equilibrium should be derived.
2023-12-22 11:43:37
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原创 Marshellian demand and the solution problem of maximizing Utility.
BBB is the feasible set as it indicates that the expenditure not exceed income:B={x∣x∈R+n,p⋅x≤y}B=\{\mathbf{x}|\mathbf{x}\in\mathbb{R}_+^n,\mathbf{p}\cdot\mathbf{x}\leq y\}B={x∣x∈R+n,p⋅x≤y}As in a considerable size market, the prizes or goods are sett
2023-11-09 20:32:10
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原创 From Preference Relation to Utility Function.
xe∼xxex1≿x2⟺ux1≥ux2xi.MUxi∂xi∂uxx1x2xx1fx1))c2fx1in x1x2S12x11x21≡∣f′x11∣−f′x11As ux1fx1))c1must be 0.∂x11∂ux11fx1。
2023-11-09 20:04:58
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原创 Constraints that shape the preference relation and the utility curve
Constraints that shape the preference relation and the utility curve.
2023-10-23 23:12:12
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原创 Consumer Theory-Primitive Notions, Preference Relations and categories.
Notes for Advanced Microeconomic Theory course.高级微观经济学课程学习笔记01Consumer theory. Primitive notions, preference relations.
2023-10-21 19:34:17
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