新鲜出炉的FAR考经，错过后悔！

1. research: insurance deficiency
2.合并报表，给了子公司的equity，*9小题问它的FV，BV，GW， 第二小题问equity method下怎么amortize升值的固定资产，第三小题问子公司有了income，在母公司和NCI之前怎么分配
3.Capital lease. 求annual lease payment, executory expense, interest expense, lease deduction, lease liability balance, depreciation
4. PPE. $450000 for a building attached with land, FMV: building $300000, land $200000, 给了修空调，修parking lots, replace windows的情况，计算depreciation expense, accumulated depreciation, balance of land and building之类的

MC
1.functional expense 哪个是mandate
2. when to record R&D as expense: before technological feasibility
3.DTA,DTL
4.oci 的exception
5.LCM
6.when to record unconditional pledge-when make promises
7.AOCI包括哪些： AGE加起来就好，注意gain/loss的符号
8.reorganization is two exceptions to combine,
9.treasury stock under cost method
10.weighted average common stock share
11. loss and gain 的记录 OCI 然后I/S，最后report多少
12：franchise哪些钱要capitalized去算intangible asset
13:PBO， FV of plan assets 和 projected benefit obligation,fund status
14:租一年的房子，本来rent是5000一个月，然后决定*9个月交1000，第二月不交，第三个月开始正常，求*9个月的rent expense
15：Gov和NFP考了差不多有20题，我感觉， 请牢记GRaSPP SE PAPI
16：investing cash flow adjustment
17:minor stock dividend 记得用fair value来计算价值
18：defined benefit plan 考了好几道