go through work example, very useful,
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check out the background
Also, there maybe some wording difference in textbook as different program
using the steps in the attached text and using wording in CPA textbook
CPA online works now, check "update" folder as maybe CPA changed some wording as well
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附件已经删了。思路用那个5steps还是6step就好。比较清晰。但是goodwill和cpa讲法不一样，不过结果一样。cpagoodwill那地方就讲了个大概
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刚才发现贴的work example不全。。。只贴到了current，等我找到后面的再贴吧
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