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关于t检验和国际准则、美国准则问题

发表时间:2015-06-23 13:58 编辑: 告诉小伙伴:
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关于t检验和国际准则、美国准则问题,关于t检验的应用范围,金程cfa做了t检验的范围说明;通过5点针对国际准则和美国准则进行说明,帮助大家了解cfa考试考点。

一、关于t检验的应用范围问题

Given the sample is small, the t-test is applied to conduct hypothesis test when

A. the population sampled is normally distributed with known variance

B. the population sampled is normally distributed with unknown variance

C. neither A nor B, because t-test is only suitable for large sample

金程cfa解析Solution: B

If the population sampled has unknown variance and either of the conditions below holds:

1 the sample is large, or

2 the sample is small but the population sampled is normally distributed, or approximately normally distributed,

then the test statistic for hypothesis tests concerning a single population mean, is

二、revenue recognition国际准则和美国准则的区别?

Revenue Recongnition principle ?

 IASB: 1) transfer the significant risk and rewards of goods;

2) no continuing managerial involement;

3) amount of revenue can be measured realiably;

4) it it probable the economic benefit flow to the entity;

5) cost incurred or to be incured can be reliably measured IFRS: realized or realizable and earned. SEC:

1) arrangement between buyer and seller;

2) goods has bee delivered or service rendered;

3) price determined or determinable;

4) the seller is reasonably sure of collecting money. 国际准则下,确认收入要求成本可以可靠计量,美国准则下无此要求。

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