我想问一下这种题型是怎么回答啊？老师

你好，同学哪一步有问题

.激进型融资策略。采用这种策略，公司的全部长期资产和一部分长期性流动资产由长期资金融通；另一部分长期性流动资产和全部临时性流动资产由短期资金融通。 2.适中型融资策略。指对流动性资产，用短期融资的方式来筹措资金；对长期性资产，包括长期性流动资产和固定资产，均用长期融资的方式来筹措资金，以使资产使用周期和负债的到期日相互配合。 3.保守型融资策略。采用这种策略，公司不但以长期资金来融通长期流动性资产和固定资产，而且还以长期资金满足由于季节性或循环性波动而产生的部分或全部临时性流动资产的资金需求。

同学您好， 这个貌似不是CMA的题目。我尝试解答一下。 a) 第一问问的是概念，这种概念题不知道您书本是怎么讲的（因为概念这东西一般每本书都略有差异）我觉得是是Accured Revenues,unearned revenues, accrued Expenses, Prepaid Expenses. b)1. 60,000*2%%2B40,000*4%%2B25,000*16%%2B12,000*40%%2B2,000*90%=13,400 The allowance for doubtful expenses is 13,400. 2. Assuming it has RMB 1400 credit balance . 13400-1400=12000 Dr. financial expense 12,000 Cr. Allowance for doubtful expense 12000 3. If the company use income statement expense. 200,000*3%= 6,000 C) 1. Dr. note receivable 22,000 Cr. account receivable 22,000 2. Dr. interest receivable 22,000*12%/4=660 Cr. interest revenue 660 Dr. Cash 22 660 Cr. note receivable 22 000 interest receivable 660 Question 4 Why do we need to prepare bank reconciliation? Because the timing of transaction between bank and the accounting book is different. The balance on the book $7,261-$50%2B$90%2B5050-180=$12 171 The balance from the bank $8,798-$140-$932-$307-$2200%2B$6772%2B90*2=$12171

19年前总成本9000，20年总成本9150 18年 借，主营业务成本2310 贷，应付职工薪酬，2310×50% 原材料，2310×50% 借，银行存款2550 贷，应收账款2550 借，应收账款2610 贷，主营业务收入2610