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Research Questions, Scope, and Feasibility","\u002Fen\u002Facademic-writing\u002F01-research-questions-and-planning","en\u002Facademic-writing\u002F01-research-questions-and-planning",{"title":23,"path":24,"stem":25},"2. Search, Evaluate, and Read Evidence","\u002Fen\u002Facademic-writing\u002F02-reading-and-literature-matrix","en\u002Facademic-writing\u002F02-reading-and-literature-matrix",{"title":27,"path":28,"stem":29},"3. From Sources to Synthesis and Argument","\u002Fen\u002Facademic-writing\u002F03-arguments-outlines-and-paragraphs","en\u002Facademic-writing\u002F03-arguments-outlines-and-paragraphs",{"title":31,"path":32,"stem":33},"4. Literature Review and a Defensible Gap","\u002Fen\u002Facademic-writing\u002F04-writing-the-literature-review","en\u002Facademic-writing\u002F04-writing-the-literature-review",{"title":35,"path":36,"stem":37},"5. Research Design, Evidence, and Core Sections","\u002Fen\u002Facademic-writing\u002F05-core-sections-and-evidence","en\u002Facademic-writing\u002F05-core-sections-and-evidence",{"title":39,"path":40,"stem":41},"6. Citation, Paraphrasing, Integrity, and AI","\u002Fen\u002Facademic-writing\u002F06-citation-paraphrasing-and-integrity","en\u002Facademic-writing\u002F06-citation-paraphrasing-and-integrity",{"title":43,"path":44,"stem":45},"7. Revision, Review, and Submission","\u002Fen\u002Facademic-writing\u002F07-revision-style-and-submission","en\u002Facademic-writing\u002F07-revision-style-and-submission",{"title":47,"path":48,"stem":49},"8. Research Workbook","\u002Fen\u002Facademic-writing\u002F08-literature-review-checklist-and-template","en\u002Facademic-writing\u002F08-literature-review-checklist-and-template",{"title":51,"path":52,"stem":53},"9. Research Workflow and Tools","\u002Fen\u002Facademic-writing\u002F09-tools-for-academic-writing-and-literature-management","en\u002Facademic-writing\u002F09-tools-for-academic-writing-and-literature-management",{"title":55,"path":56,"stem":57},"10. Worked Project — From Question to Defensible Conclusion","\u002Fen\u002Facademic-writing\u002F10-worked-example-from-block-structure-to-question-chain","en\u002Facademic-writing\u002F10-worked-example-from-block-structure-to-question-chain",{"title":59,"path":60,"stem":61,"children":62,"page":249},"Accounting","\u002Fen\u002Faccounting","en\u002Faccounting",[63,69,87,93,193],{"title":64,"path":65,"stem":66,"children":67},"Accounting — From Evidence to Decisions","\u002Fen\u002Faccounting\u002F00-index","en\u002Faccounting\u002F00-index",[68],{"title":64,"path":65,"stem":66},{"title":70,"path":71,"stem":72,"children":73},"Accounting Appendix","\u002Fen\u002Faccounting\u002Fappendix","en\u002Faccounting\u002Fappendix\u002Findex",[74,75,79,83],{"title":70,"path":71,"stem":72},{"title":76,"path":77,"stem":78},"Worked Examples and Error Diagnosis","\u002Fen\u002Faccounting\u002Fappendix\u002F24-examples-pitfalls","en\u002Faccounting\u002Fappendix\u002F24-examples-pitfalls",{"title":80,"path":81,"stem":82},"Accounting Glossary","\u002Fen\u002Faccounting\u002Fappendix\u002F26-glossary","en\u002Faccounting\u002Fappendix\u002F26-glossary",{"title":84,"path":85,"stem":86},"Reading and Evidence Map","\u002Fen\u002Faccounting\u002Fappendix\u002F27-reading-map","en\u002Faccounting\u002Fappendix\u002F27-reading-map",{"title":88,"path":89,"stem":90,"children":91},"Northstar Record-to-Decision Capstone","\u002Fen\u002Faccounting\u002Fcapstone","en\u002Faccounting\u002Fcapstone\u002Findex",[92],{"title":88,"path":89,"stem":90},{"title":94,"path":95,"stem":96,"children":97},"Financial Accounting","\u002Fen\u002Faccounting\u002Ffinancial-accounting","en\u002Faccounting\u002Ffinancial-accounting\u002Findex",[98,99,117,131,165,179],{"title":94,"path":95,"stem":96},{"title":100,"path":101,"stem":102,"children":103},"1. Foundations","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002Findex",[104,105,109,113],{"title":100,"path":101,"stem":102},{"title":106,"path":107,"stem":108},"Objectives and Qualitative Characteristics","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F01-objectives-qualitative-characteristics","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F01-objectives-qualitative-characteristics",{"title":110,"path":111,"stem":112},"Equation and Elements","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F02-equation-elements","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F02-equation-elements",{"title":114,"path":115,"stem":116},"Accrual Basis, Estimates and Periods","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F03-accounting-bases-principles","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F03-accounting-bases-principles",{"title":118,"path":119,"stem":120,"children":121},"2. Recording Transactions","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002Findex",[122,123,127],{"title":118,"path":119,"stem":120},{"title":124,"path":125,"stem":126},"Double-Entry and Debit\u002FCredit","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr",{"title":128,"path":129,"stem":130},"Accounting Cycle","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F05-accounting-cycle","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F05-accounting-cycle",{"title":132,"path":133,"stem":134,"children":135},"3. Measurement and Adjustments","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002Findex",[136,137,141,145,149,153,157,161],{"title":132,"path":133,"stem":134},{"title":138,"path":139,"stem":140},"Revenue Recognition","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F07-revenue-recognition","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F07-revenue-recognition",{"title":142,"path":143,"stem":144},"Inventory","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F08-inventory","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F08-inventory",{"title":146,"path":147,"stem":148},"Receivables and Expected Credit Losses","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F09-receivables","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F09-receivables",{"title":150,"path":151,"stem":152},"Property, Plant and Equipment","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F10-ppe","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F10-ppe",{"title":154,"path":155,"stem":156},"Intangible Assets","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F11-intangibles","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F11-intangibles",{"title":158,"path":159,"stem":160},"Leases","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F12-leases","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F12-leases",{"title":162,"path":163,"stem":164},"Current and Deferred Income Tax","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F13-income-tax","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F13-income-tax",{"title":166,"path":167,"stem":168,"children":169},"4. Reporting and Cash","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002Findex",[170,171,175],{"title":166,"path":167,"stem":168},{"title":172,"path":173,"stem":174},"Linked Financial Statements","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F06-financial-statements","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F06-financial-statements",{"title":176,"path":177,"stem":178},"Cash, Reconciliation and Internal Control","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F14-cash-control","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F14-cash-control",{"title":180,"path":181,"stem":182,"children":183},"5. Analysis and Comparison","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002Findex",[184,185,189],{"title":180,"path":181,"stem":182},{"title":186,"path":187,"stem":188},"Ratio Analysis","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis",{"title":190,"path":191,"stem":192},"IFRS versus US GAAP","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F25-ifrs-gaap","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F25-ifrs-gaap",{"title":194,"path":195,"stem":196,"children":197},"Management Accounting","\u002Fen\u002Faccounting\u002Fmanagement-accounting","en\u002Faccounting\u002Fmanagement-accounting\u002Findex",[198,199,217,235],{"title":194,"path":195,"stem":196},{"title":200,"path":201,"stem":202,"children":203},"1. Cost Foundations","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002Findex",[204,205,209,213],{"title":200,"path":201,"stem":202},{"title":206,"path":207,"stem":208},"Cost Concepts and Behaviour","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F16-cost-concepts","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F16-cost-concepts",{"title":210,"path":211,"stem":212},"Costing Systems","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F17-costing-systems","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F17-costing-systems",{"title":214,"path":215,"stem":216},"Variable and Absorption Costing","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F19-variable-vs-absorption","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F19-variable-vs-absorption",{"title":218,"path":219,"stem":220,"children":221},"2. Planning and Control","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002Findex",[222,223,227,231],{"title":218,"path":219,"stem":220},{"title":224,"path":225,"stem":226},"Cost–Volume–Profit Analysis","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis",{"title":228,"path":229,"stem":230},"Budgeting and Variance Analysis","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances",{"title":232,"path":233,"stem":234},"Performance Measurement","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F21-performance-measurement","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F21-performance-measurement",{"title":236,"path":237,"stem":238,"children":239},"3. Decisions and Investment","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002Findex",[240,241,245],{"title":236,"path":237,"stem":238},{"title":242,"path":243,"stem":244},"Short-Term Decisions","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F22-short-term-decisions","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F22-short-term-decisions",{"title":246,"path":247,"stem":248},"Capital Budgeting","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F23-capital-budgeting","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F23-capital-budgeting",false,{"title":251,"path":252,"stem":253,"children":254,"page":249},"Business Analytics","\u002Fen\u002Fbusiness-analytics","en\u002Fbusiness-analytics",[255,261,279,305,335,365,383,400],{"title":256,"path":257,"stem":258,"children":259},"Business Analytics — From Data to Defensible Action","\u002Fen\u002Fbusiness-analytics\u002F00-index","en\u002Fbusiness-analytics\u002F00-index",[260],{"title":256,"path":257,"stem":258},{"title":262,"path":263,"stem":264,"children":265},"0. Decision and Data Foundations","\u002Fen\u002Fbusiness-analytics\u002F00-intro","en\u002Fbusiness-analytics\u002F00-intro\u002Findex",[266,267,271,275],{"title":262,"path":263,"stem":264},{"title":268,"path":269,"stem":270},"Decision Framing","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F01-decision-framing","en\u002Fbusiness-analytics\u002F00-intro\u002F01-decision-framing",{"title":272,"path":273,"stem":274},"Data Contracts","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F02-data-contracts","en\u002Fbusiness-analytics\u002F00-intro\u002F02-data-contracts",{"title":276,"path":277,"stem":278},"Reproducible Analytics Workflow","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F03-reproducible-workflow","en\u002Fbusiness-analytics\u002F00-intro\u002F03-reproducible-workflow",{"title":280,"path":281,"stem":282,"children":283},"1. Descriptive Analytics","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive","en\u002Fbusiness-analytics\u002F01-descriptive\u002Findex",[284,285,289,293,297,301],{"title":280,"path":281,"stem":282},{"title":286,"path":287,"stem":288},"Distributions and Exploratory Data Analysis","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F04-distributions-eda","en\u002Fbusiness-analytics\u002F01-descriptive\u002F04-distributions-eda",{"title":290,"path":291,"stem":292},"KPIs and Denominators","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F05-kpis-denominators","en\u002Fbusiness-analytics\u002F01-descriptive\u002F05-kpis-denominators",{"title":294,"path":295,"stem":296},"Segments, Cohorts and Funnels","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F06-segmentation-cohorts-funnels","en\u002Fbusiness-analytics\u002F01-descriptive\u002F06-segmentation-cohorts-funnels",{"title":298,"path":299,"stem":300},"Visual Evidence and Data Stories","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F07-visualisation-story","en\u002Fbusiness-analytics\u002F01-descriptive\u002F07-visualisation-story",{"title":302,"path":303,"stem":304},"Experiments and Causal Boundaries","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F08-experiments-causal-boundary","en\u002Fbusiness-analytics\u002F01-descriptive\u002F08-experiments-causal-boundary",{"title":306,"path":307,"stem":308,"children":309},"2. Predictive Analytics","\u002Fen\u002Fbusiness-analytics\u002F02-predictive","en\u002Fbusiness-analytics\u002F02-predictive\u002Findex",[310,311,315,319,323,327,331],{"title":306,"path":307,"stem":308},{"title":312,"path":313,"stem":314},"Validation, Baselines and Leakage","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F09-validation-leakage","en\u002Fbusiness-analytics\u002F02-predictive\u002F09-validation-leakage",{"title":316,"path":317,"stem":318},"Regression and Forecasting","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F10-regression-forecasting","en\u002Fbusiness-analytics\u002F02-predictive\u002F10-regression-forecasting",{"title":320,"path":321,"stem":322},"Classification and Calibration","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F11-classification-calibration","en\u002Fbusiness-analytics\u002F02-predictive\u002F11-classification-calibration",{"title":324,"path":325,"stem":326},"Trees and Ensembles","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F12-trees-ensembles","en\u002Fbusiness-analytics\u002F02-predictive\u002F12-trees-ensembles",{"title":328,"path":329,"stem":330},"Decision Metrics and Thresholds","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F13-decision-metrics-thresholds","en\u002Fbusiness-analytics\u002F02-predictive\u002F13-decision-metrics-thresholds",{"title":332,"path":333,"stem":334},"Explainability, Monitoring and Drift","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F14-explainability-drift","en\u002Fbusiness-analytics\u002F02-predictive\u002F14-explainability-drift",{"title":336,"path":337,"stem":338,"children":339},"3. Prescriptive Analytics","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive","en\u002Fbusiness-analytics\u002F03-prescriptive\u002Findex",[340,341,345,349,353,357,361],{"title":336,"path":337,"stem":338},{"title":342,"path":343,"stem":344},"Decision-Making under Uncertainty","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F15-decision-uncertainty","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F15-decision-uncertainty",{"title":346,"path":347,"stem":348},"Linear Optimisation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F16-linear-optimization","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F16-linear-optimization",{"title":350,"path":351,"stem":352},"Inventory and Allocation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F17-inventory-allocation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F17-inventory-allocation",{"title":354,"path":355,"stem":356},"Queueing and Simulation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F18-queueing-simulation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F18-queueing-simulation",{"title":358,"path":359,"stem":360},"Pricing and Revenue Management","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F19-pricing-experimentation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F19-pricing-experimentation",{"title":362,"path":363,"stem":364},"Causal Targeting and Policy Learning","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F20-causal-targeting","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F20-causal-targeting",{"title":366,"path":367,"stem":368,"children":369},"4. Deployment and Governance","\u002Fen\u002Fbusiness-analytics\u002F04-deployment","en\u002Fbusiness-analytics\u002F04-deployment\u002Findex",[370,371,375,379],{"title":366,"path":367,"stem":368},{"title":372,"path":373,"stem":374},"Data Products and Monitoring","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F21-data-products-monitoring","en\u002Fbusiness-analytics\u002F04-deployment\u002F21-data-products-monitoring",{"title":376,"path":377,"stem":378},"Governance, Fairness and Privacy","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F22-governance-fairness-privacy","en\u002Fbusiness-analytics\u002F04-deployment\u002F22-governance-fairness-privacy",{"title":380,"path":381,"stem":382},"Adoption and Business Value","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F23-adoption-value","en\u002Fbusiness-analytics\u002F04-deployment\u002F23-adoption-value",{"title":384,"path":385,"stem":386,"children":387},"Appendix and Revision Tools","\u002Fen\u002Fbusiness-analytics\u002Fappendix","en\u002Fbusiness-analytics\u002Fappendix\u002Findex",[388,389,393,397],{"title":384,"path":385,"stem":386},{"title":390,"path":391,"stem":392},"Formula and Decision Map","\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F24-formula-map","en\u002Fbusiness-analytics\u002Fappendix\u002F24-formula-map",{"title":394,"path":395,"stem":396},"Worked Examples and Pitfalls","\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F25-worked-examples-pitfalls","en\u002Fbusiness-analytics\u002Fappendix\u002F25-worked-examples-pitfalls",{"title":84,"path":398,"stem":399},"\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F26-reading-map","en\u002Fbusiness-analytics\u002Fappendix\u002F26-reading-map",{"title":401,"path":402,"stem":403,"children":404},"Capstone — The Evening Delivery Promise","\u002Fen\u002Fbusiness-analytics\u002Fcapstone","en\u002Fbusiness-analytics\u002Fcapstone\u002Findex",[405],{"title":401,"path":402,"stem":403},{"title":407,"path":408,"stem":409,"children":410,"page":249},"Financial Economic Time Series","\u002Fen\u002Ffinancial-economic-time-series","en\u002Ffinancial-economic-time-series",[411,417,423,429,435,441,447,453,459,465,471],{"title":412,"path":413,"stem":414,"children":415},"Financial and Economic Time Series — Course Guide","\u002Fen\u002Ffinancial-economic-time-series\u002F00-intro","en\u002Ffinancial-economic-time-series\u002F00-intro\u002Findex",[416],{"title":412,"path":413,"stem":414},{"title":418,"path":419,"stem":420,"children":421},"Three Versions of Time Series","\u002Fen\u002Ffinancial-economic-time-series\u002F01-bridge","en\u002Ffinancial-economic-time-series\u002F01-bridge\u002Findex",[422],{"title":418,"path":419,"stem":420},{"title":424,"path":425,"stem":426,"children":427},"Data, Clocks, and Transformations","\u002Fen\u002Ffinancial-economic-time-series\u002F02-data-transformations","en\u002Ffinancial-economic-time-series\u002F02-data-transformations\u002Findex",[428],{"title":424,"path":425,"stem":426},{"title":430,"path":431,"stem":432,"children":433},"Predictive Regressions and Persistent Predictors","\u002Fen\u002Ffinancial-economic-time-series\u002F03-predictive-regressions","en\u002Ffinancial-economic-time-series\u002F03-predictive-regressions\u002Findex",[434],{"title":430,"path":431,"stem":432},{"title":436,"path":437,"stem":438,"children":439},"Volatility, Tails, and Financial Risk","\u002Fen\u002Ffinancial-economic-time-series\u002F04-volatility-risk","en\u002Ffinancial-economic-time-series\u002F04-volatility-risk\u002Findex",[440],{"title":436,"path":437,"stem":438},{"title":442,"path":443,"stem":444,"children":445},"Unit Roots, Cointegration, and Error Correction","\u002Fen\u002Ffinancial-economic-time-series\u002F05-unit-roots-cointegration","en\u002Ffinancial-economic-time-series\u002F05-unit-roots-cointegration\u002Findex",[446],{"title":442,"path":443,"stem":444},{"title":448,"path":449,"stem":450,"children":451},"VAR, Structural Identification, and Local Projections","\u002Fen\u002Ffinancial-economic-time-series\u002F06-var-identification","en\u002Ffinancial-economic-time-series\u002F06-var-identification\u002Findex",[452],{"title":448,"path":449,"stem":450},{"title":454,"path":455,"stem":456,"children":457},"State Space, Mixed Frequency, and Nowcasting","\u002Fen\u002Ffinancial-economic-time-series\u002F07-state-space-nowcasting","en\u002Ffinancial-economic-time-series\u002F07-state-space-nowcasting\u002Findex",[458],{"title":454,"path":455,"stem":456},{"title":460,"path":461,"stem":462,"children":463},"Forecast Evaluation for Decisions","\u002Fen\u002Ffinancial-economic-time-series\u002F08-forecast-evaluation","en\u002Ffinancial-economic-time-series\u002F08-forecast-evaluation\u002Findex",[464],{"title":460,"path":461,"stem":462},{"title":466,"path":467,"stem":468,"children":469},"Integrated R Laboratory","\u002Fen\u002Ffinancial-economic-time-series\u002F09-r-laboratory","en\u002Ffinancial-economic-time-series\u002F09-r-laboratory\u002Findex",[470],{"title":466,"path":467,"stem":468},{"title":472,"path":473,"stem":474,"children":475},"Capstones, Data, and Reading Ladder","\u002Fen\u002Ffinancial-economic-time-series\u002F10-capstone-readings","en\u002Ffinancial-economic-time-series\u002F10-capstone-readings\u002Findex",[476],{"title":472,"path":473,"stem":474},{"title":478,"path":479,"stem":480,"children":481,"page":249},"Intro To Economics","\u002Fen\u002Fintro-to-economics","en\u002Fintro-to-economics",[482,486,490,494,498,502,506,510,514,518,522,526,530],{"title":483,"path":484,"stem":485},"Introduction to Economics — Decisions, Markets, and the Macroeconomy","\u002Fen\u002Fintro-to-economics\u002F00-intro","en\u002Fintro-to-economics\u002F00-intro",{"title":487,"path":488,"stem":489},"Chapter 1 — Choice, Opportunity Cost, and Trade","\u002Fen\u002Fintro-to-economics\u002F01-foundations","en\u002Fintro-to-economics\u002F01-foundations",{"title":491,"path":492,"stem":493},"Chapter 2 — Demand, Supply, Equilibrium, and Welfare","\u002Fen\u002Fintro-to-economics\u002F02-demand-and-supply","en\u002Fintro-to-economics\u002F02-demand-and-supply",{"title":495,"path":496,"stem":497},"Chapter 3 — Elasticity, Revenue, and Tax Incidence","\u002Fen\u002Fintro-to-economics\u002F03-elasticity","en\u002Fintro-to-economics\u002F03-elasticity",{"title":499,"path":500,"stem":501},"Chapter 4 — Firms, Market Power, and Market Failure","\u002Fen\u002Fintro-to-economics\u002F04-market-structures","en\u002Fintro-to-economics\u002F04-market-structures",{"title":503,"path":504,"stem":505},"Chapter 5 — GDP, Income, Wealth, and Welfare","\u002Fen\u002Fintro-to-economics\u002F05-gdp-and-wealth","en\u002Fintro-to-economics\u002F05-gdp-and-wealth",{"title":507,"path":508,"stem":509},"Chapter 6 — Inflation, Purchasing Power, and Labour Markets","\u002Fen\u002Fintro-to-economics\u002F06-inflation-and-unemployment","en\u002Fintro-to-economics\u002F06-inflation-and-unemployment",{"title":511,"path":512,"stem":513},"Chapter 7 — Productivity, Technology, and Economic Growth","\u002Fen\u002Fintro-to-economics\u002F07-economic-growth","en\u002Fintro-to-economics\u002F07-economic-growth",{"title":515,"path":516,"stem":517},"Chapter 8 — Money, Credit, and Banking","\u002Fen\u002Fintro-to-economics\u002F08-money-and-banking","en\u002Fintro-to-economics\u002F08-money-and-banking",{"title":519,"path":520,"stem":521},"Chapter 9 — Business Cycles, AD–AS, and Monetary Policy","\u002Fen\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as","en\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as",{"title":523,"path":524,"stem":525},"Chapter 10 — Fiscal Policy, Distribution, and Public Debt","\u002Fen\u002Fintro-to-economics\u002F10-fiscal-policy","en\u002Fintro-to-economics\u002F10-fiscal-policy",{"title":527,"path":528,"stem":529},"Chapter 11 — Trade, Capital Flows, and Exchange Rates","\u002Fen\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates","en\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates",{"title":531,"path":532,"stem":533},"Chapter 12 — Integrated Economic Analysis Studio","\u002Fen\u002Fintro-to-economics\u002F12-review-and-case-studies","en\u002Fintro-to-economics\u002F12-review-and-case-studies",{"title":535,"path":536,"stem":537,"children":538,"page":249},"Microeconometrics","\u002Fen\u002Fmicroeconometrics","en\u002Fmicroeconometrics",[539,557,563,581,603,629,651,673,691,709],{"title":540,"path":541,"stem":542,"children":543},"0. Causal Questions and Designs","\u002Fen\u002Fmicroeconometrics\u002F00-foundations","en\u002Fmicroeconometrics\u002F00-foundations\u002Findex",[544,545,549,553],{"title":540,"path":541,"stem":542},{"title":546,"path":547,"stem":548},"Causal Questions and Estimands","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F01-causal-question-estimands","en\u002Fmicroeconometrics\u002F00-foundations\u002F01-causal-question-estimands",{"title":550,"path":551,"stem":552},"Potential Outcomes and Experiments","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F02-potential-outcomes-experiments","en\u002Fmicroeconometrics\u002F00-foundations\u002F02-potential-outcomes-experiments",{"title":554,"path":555,"stem":556},"Causal Diagrams and Controls","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F03-dags-controls","en\u002Fmicroeconometrics\u002F00-foundations\u002F03-dags-controls",{"title":558,"path":559,"stem":560,"children":561},"Microeconometrics — Designing Credible Counterfactuals","\u002Fen\u002Fmicroeconometrics\u002F00-index","en\u002Fmicroeconometrics\u002F00-index",[562],{"title":558,"path":559,"stem":560},{"title":564,"path":565,"stem":566,"children":567},"1. Regression and Inference","\u002Fen\u002Fmicroeconometrics\u002F01-regression","en\u002Fmicroeconometrics\u002F01-regression\u002Findex",[568,569,573,577],{"title":564,"path":565,"stem":566},{"title":570,"path":571,"stem":572},"OLS as a Projection","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F04-ols-projection","en\u002Fmicroeconometrics\u002F01-regression\u002F04-ols-projection",{"title":574,"path":575,"stem":576},"FWL, Selection and Controls","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F05-fwl-selection-controls","en\u002Fmicroeconometrics\u002F01-regression\u002F05-fwl-selection-controls",{"title":578,"path":579,"stem":580},"Inference and Clustering","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F06-inference-clustering","en\u002Fmicroeconometrics\u002F01-regression\u002F06-inference-clustering",{"title":582,"path":583,"stem":584,"children":585},"2. Instruments and Panel Data","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel","en\u002Fmicroeconometrics\u002F02-iv-panel\u002Findex",[586,587,591,595,599],{"title":582,"path":583,"stem":584},{"title":588,"path":589,"stem":590},"Instrumental Variables","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F07-iv-identification","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F07-iv-identification",{"title":592,"path":593,"stem":594},"Weak Instruments and LATE","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F08-weak-iv-late","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F08-weak-iv-late",{"title":596,"path":597,"stem":598},"Panel Fixed Effects","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F09-panel-fixed-effects","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F09-panel-fixed-effects",{"title":600,"path":601,"stem":602},"Dynamic Panels and Limits","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F10-dynamic-panel","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F10-dynamic-panel",{"title":604,"path":605,"stem":606,"children":607},"3. Policy Evaluation Designs","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs","en\u002Fmicroeconometrics\u002F03-policy-designs\u002Findex",[608,609,613,617,621,625],{"title":604,"path":605,"stem":606},{"title":610,"path":611,"stem":612},"Difference-in-Differences","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F11-did-core","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F11-did-core",{"title":614,"path":615,"stem":616},"Staggered DID and Event Studies","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F12-staggered-event-studies","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F12-staggered-event-studies",{"title":618,"path":619,"stem":620},"Regression Discontinuity","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F13-rdd","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F13-rdd",{"title":622,"path":623,"stem":624},"Matching, Weighting and Overlap","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F14-matching-weighting","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F14-matching-weighting",{"title":626,"path":627,"stem":628},"Synthetic Control","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F15-synthetic-control","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F15-synthetic-control",{"title":630,"path":631,"stem":632,"children":633},"Module 4 — Choice and Limited Outcomes","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002Findex",[634,635,639,643,647],{"title":630,"path":631,"stem":632},{"title":636,"path":637,"stem":638},"Binary Choice","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F16-binary-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F16-binary-choice",{"title":640,"path":641,"stem":642},"Multinomial and Ordered Choice","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F17-multinomial-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F17-multinomial-choice",{"title":644,"path":645,"stem":646},"Count Outcomes","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F18-count-outcomes","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F18-count-outcomes",{"title":648,"path":649,"stem":650},"Censoring, Truncation and Selection","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F19-censoring-selection","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F19-censoring-selection",{"title":652,"path":653,"stem":654,"children":655},"Module 5 — Modern Causal Analysis","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal","en\u002Fmicroeconometrics\u002F05-modern-causal\u002Findex",[656,657,661,665,669],{"title":652,"path":653,"stem":654},{"title":658,"path":659,"stem":660},"Double Machine Learning","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F20-dml","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F20-dml",{"title":662,"path":663,"stem":664},"Heterogeneity and Policy Learning","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F21-heterogeneity-policy","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F21-heterogeneity-policy",{"title":666,"path":667,"stem":668},"Sensitivity and Partial Identification","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F22-sensitivity-partial-id","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F22-sensitivity-partial-id",{"title":670,"path":671,"stem":672},"External Validity and Transport","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F23-external-validity","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F23-external-validity",{"title":674,"path":675,"stem":676,"children":677},"Module 6 — From Data to Auditable Evidence","\u002Fen\u002Fmicroeconometrics\u002F06-workflow","en\u002Fmicroeconometrics\u002F06-workflow\u002Findex",[678,679,683,687],{"title":674,"path":675,"stem":676},{"title":680,"path":681,"stem":682},"Data Provenance","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F24-data-provenance","en\u002Fmicroeconometrics\u002F06-workflow\u002F24-data-provenance",{"title":684,"path":685,"stem":686},"Reproducibility and Reporting","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F25-reproducibility-reporting","en\u002Fmicroeconometrics\u002F06-workflow\u002F25-reproducibility-reporting",{"title":688,"path":689,"stem":690},"Paper and Evidence Audit","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F26-paper-audit","en\u002Fmicroeconometrics\u002F06-workflow\u002F26-paper-audit",{"title":692,"path":693,"stem":694,"children":695},"Appendix — Revision and Evidence Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix","en\u002Fmicroeconometrics\u002Fappendix\u002Findex",[696,697,701,705],{"title":692,"path":693,"stem":694},{"title":698,"path":699,"stem":700},"Formula and Design Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F27-formula-design-map","en\u002Fmicroeconometrics\u002Fappendix\u002F27-formula-design-map",{"title":702,"path":703,"stem":704},"Ten Worked Microeconometric Pitfalls","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F28-worked-pitfalls","en\u002Fmicroeconometrics\u002Fappendix\u002F28-worked-pitfalls",{"title":706,"path":707,"stem":708},"Reading and Software Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F29-reading-software-map","en\u002Fmicroeconometrics\u002Fappendix\u002F29-reading-software-map",{"title":710,"path":711,"stem":712,"children":713},"Capstone — Should Northbridge Expand Pathways?","\u002Fen\u002Fmicroeconometrics\u002Fcapstone","en\u002Fmicroeconometrics\u002Fcapstone\u002Findex",[714],{"title":710,"path":711,"stem":712},{"title":716,"path":717,"stem":718,"children":719,"page":249},"Microeconomics","\u002Fen\u002Fmicroeconomics","en\u002Fmicroeconomics",[720,726,732,738,744,750,756,762,768,774,780,786,792],{"title":721,"path":722,"stem":723,"children":724},"Advanced Microeconomics — Course Guide","\u002Fen\u002Fmicroeconomics\u002F00-intro","en\u002Fmicroeconomics\u002F00-intro\u002Findex",[725],{"title":721,"path":722,"stem":723},{"title":727,"path":728,"stem":729,"children":730},"Module 1 — Choice, Duality, and Revealed Preference","\u002Fen\u002Fmicroeconomics\u002F01-fundations","en\u002Fmicroeconomics\u002F01-fundations\u002Findex",[731],{"title":727,"path":728,"stem":729},{"title":733,"path":734,"stem":735,"children":736},"Module 2 — Comparative Statics and Welfare Measurement","\u002Fen\u002Fmicroeconomics\u002F02-comparative-statics","en\u002Fmicroeconomics\u002F02-comparative-statics\u002Findex",[737],{"title":733,"path":734,"stem":735},{"title":739,"path":740,"stem":741,"children":742},"Module 3 — Choice under Risk and Insurance","\u002Fen\u002Fmicroeconomics\u002F03-uncertainty","en\u002Fmicroeconomics\u002F03-uncertainty\u002Findex",[743],{"title":739,"path":740,"stem":741},{"title":745,"path":746,"stem":747,"children":748},"Module 4 — General Equilibrium and Welfare","\u002Fen\u002Fmicroeconomics\u002F04-general-equilibrium","en\u002Fmicroeconomics\u002F04-general-equilibrium\u002Findex",[749],{"title":745,"path":746,"stem":747},{"title":751,"path":752,"stem":753,"children":754},"Module 5 — Static, Dynamic, and Repeated Games","\u002Fen\u002Fmicroeconomics\u002F05-game-theory","en\u002Fmicroeconomics\u002F05-game-theory\u002Findex",[755],{"title":751,"path":752,"stem":753},{"title":757,"path":758,"stem":759,"children":760},"Module 6 — Oligopoly, Entry, and Algorithmic Pricing","\u002Fen\u002Fmicroeconomics\u002F06-oligopoly","en\u002Fmicroeconomics\u002F06-oligopoly\u002Findex",[761],{"title":757,"path":758,"stem":759},{"title":763,"path":764,"stem":765,"children":766},"Module 7 — Information Economics and Contracts","\u002Fen\u002Fmicroeconomics\u002F07-information-economics","en\u002Fmicroeconomics\u002F07-information-economics\u002Findex",[767],{"title":763,"path":764,"stem":765},{"title":769,"path":770,"stem":771,"children":772},"Module 8 — Mechanism Design and Auctions","\u002Fen\u002Fmicroeconomics\u002F08-mechanism-design","en\u002Fmicroeconomics\u002F08-mechanism-design\u002Findex",[773],{"title":769,"path":770,"stem":771},{"title":775,"path":776,"stem":777,"children":778},"Module 9 — Behavioural and Experimental Microeconomics","\u002Fen\u002Fmicroeconomics\u002F09-behavioural-economics","en\u002Fmicroeconomics\u002F09-behavioural-economics\u002Findex",[779],{"title":775,"path":776,"stem":777},{"title":781,"path":782,"stem":783,"children":784},"Module 10 — Externalities, Public Goods, and Collective Action","\u002Fen\u002Fmicroeconomics\u002F10-externalities-public-goods","en\u002Fmicroeconomics\u002F10-externalities-public-goods\u002Findex",[785],{"title":781,"path":782,"stem":783},{"title":787,"path":788,"stem":789,"children":790},"Module 11 — Matching and Market Design","\u002Fen\u002Fmicroeconomics\u002F11-market-design","en\u002Fmicroeconomics\u002F11-market-design\u002Findex",[791],{"title":787,"path":788,"stem":789},{"title":793,"path":794,"stem":795,"children":796},"Module 12 — Integrated Microeconomic Design Studio","\u002Fen\u002Fmicroeconomics\u002F12-review","en\u002Fmicroeconomics\u002F12-review\u002Findex",[797],{"title":793,"path":794,"stem":795},{"title":799,"path":800,"stem":801,"children":802},"Playground","\u002Fen\u002Fplayground","en\u002Fplayground\u002Findex",[803,804,808,812,816,820],{"title":799,"path":800,"stem":801},{"title":805,"path":806,"stem":807},"Typst Plugin Playground","\u002Fen\u002Fplayground\u002F01-typstex","en\u002Fplayground\u002F01-typstex",{"title":809,"path":810,"stem":811},"Citation Plugin Test","\u002Fen\u002Fplayground\u002F02-citation","en\u002Fplayground\u002F02-citation",{"title":813,"path":814,"stem":815},"Pyodide Playground","\u002Fen\u002Fplayground\u002F03-pyodide","en\u002Fplayground\u002F03-pyodide",{"title":817,"path":818,"stem":819},"WebR Playground","\u002Fen\u002Fplayground\u002F04-webr","en\u002Fplayground\u002F04-webr",{"title":821,"path":822,"stem":823},"Chart.js 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文献综述的构建与写作","\u002Fzh\u002Facademic-writing\u002F04-writing-the-literature-review","zh\u002Facademic-writing\u002F04-writing-the-literature-review",{"title":1056,"path":1057,"stem":1058},"8. 文献综述清单与模板","\u002Fzh\u002Facademic-writing\u002F08-literature-review-checklist-and-template","zh\u002Facademic-writing\u002F08-literature-review-checklist-and-template",{"title":1060,"path":1061,"stem":1062},"10. 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与重抽样","\u002Fzh\u002Fprob-and-stats\u002F02-statistics\u002F07-bootstrap","zh\u002Fprob-and-stats\u002F02-statistics\u002F07-bootstrap\u002Findex",[1726],{"title":1722,"path":1723,"stem":1724},{"title":1728,"path":1729,"stem":1730},"第十三章：前沿文献与现代统计案例（2023—2026）","\u002Fzh\u002Fprob-and-stats\u002F03-frontier-literature-2026","zh\u002Fprob-and-stats\u002F03-frontier-literature-2026",{"title":1732,"path":1733,"stem":1734,"children":1735,"page":249},"Quant","\u002Fzh\u002Fquant","zh\u002Fquant",[1736,1742,1746,1750,1754,1758,1762,1766,1770,1774,1778],{"title":1737,"path":1738,"stem":1739,"children":1740},"量化投资——从可检验信号到可执行组合","\u002Fzh\u002Fquant\u002F00-index","zh\u002Fquant\u002F00-index",[1741],{"title":1737,"path":1738,"stem":1739},{"title":1743,"path":1744,"stem":1745},"数据获取与预处理","\u002Fzh\u002Fquant\u002F01-research-data","zh\u002Fquant\u002F01-research-data",{"title":1747,"path":1748,"stem":1749},"因子与交易信号","\u002Fzh\u002Fquant\u002F02-factor-and-signals","zh\u002Fquant\u002F02-factor-and-signals",{"title":1751,"path":1752,"stem":1753},"策略建模与回测","\u002Fzh\u002Fquant\u002F03-modeling-and-backtest","zh\u002Fquant\u002F03-modeling-and-backtest",{"title":1755,"path":1756,"stem":1757},"组合构建与风险建模（资产定价视角）","\u002Fzh\u002Fquant\u002F04-portfolio-and-risk","zh\u002Fquant\u002F04-portfolio-and-risk",{"title":1759,"path":1760,"stem":1761},"执行策略与市场微结构概览","\u002Fzh\u002Fquant\u002F05-execution-and-microstructure","zh\u002Fquant\u002F05-execution-and-microstructure",{"title":1763,"path":1764,"stem":1765},"策略上线、监控与迭代","\u002Fzh\u002Fquant\u002F06-production-and-monitoring","zh\u002Fquant\u002F06-production-and-monitoring",{"title":1767,"path":1768,"stem":1769},"量化工程与工具链概览","\u002Fzh\u002Fquant\u002F07-engineering-stack","zh\u002Fquant\u002F07-engineering-stack",{"title":1771,"path":1772,"stem":1773},"计量方法与实证检验","\u002Fzh\u002Fquant\u002F08-econometric-methods","zh\u002Fquant\u002F08-econometric-methods",{"title":1775,"path":1776,"stem":1777},"案例研究：多因子股票 Alpha 策略全流程","\u002Fzh\u002Fquant\u002F09-case-study","zh\u002Fquant\u002F09-case-study",{"title":1779,"path":1780,"stem":1781},"量化投资文献与软件图谱","\u002Fzh\u002Fquant\u002F10-reading-software-map","zh\u002Fquant\u002F10-reading-software-map",{"path":125},{"id":1784,"title":1118,"body":1785,"description":2425,"extension":2426,"features":2427,"hero":2427,"layout":2427,"locale":2427,"meta":2428,"navigation":2427,"path":1119,"published":2431,"seo":2432,"stem":1120,"__hash__":2433},"docs\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr.md",{"type":1786,"value":1787,"toc":2403},"minimark",[1788,1793,1797,1810,1813,1817,1828,1831,1834,1837,1860,1863,1866,1875,1881,1888,1981,1984,1987,2009,2013,2017,2031,2034,2038,2041,2049,2052,2056,2067,2071,2074,2084,2087,2095,2106,2110,2215,2218,2222,2228,2274,2277,2321,2324,2328,2331,2337,2340,2343,2360,2363,2377,2395,2398],[1789,1790,1792],"h1",{"id":1791},"_14-复式记账与借贷规则double-entry-drcr","1.4 复式记账与借贷规则（Double-Entry & Dr\u002FCr）",[1794,1795,1796],"h2",{"id":1796},"本章回答什么",[1798,1799,1800,1804,1807],"ul",{},[1801,1802,1803],"li",{},"怎样先识别一笔业务涉及的正确账户？",[1801,1805,1806],{},"为什么借贷方向取决于账户类型，而不是“好坏”或“正负”？",[1801,1808,1809],{},"过账之后，怎样检查一笔分录是否仍然表达了正确的业务含义？",[1794,1811,1812],{"id":1812},"学习目标",[1814,1815,1816],"p",{},"读完这一页后，你应该能够：",[1798,1818,1819,1822,1825],{},[1801,1820,1821],{},"按账户类型判断借贷方向，而不是背“现金进出”的模板。",[1801,1823,1824],{},"为常见采购、销售、收款、付款业务写出规范分录。",[1801,1826,1827],{},"用 T 账户和正常余额检查分录是否表达了正确的业务含义。",[1794,1829,1830],{"id":1830},"业务场景",[1814,1832,1833],{},"企业收到客户 8,000 元货款时，销售员可能说“又赚了 8,000”。但如果这笔钱是客户偿还上月赊销款，它只是资产内部从应收账款转为现金，并不是新收入。复式记账要求你先识别账户和业务性质，再决定借贷方向。",[1794,1835,1836],{"id":1836},"在主线中的位置",[1798,1838,1839,1847,1854],{},[1801,1840,1841,1842,1846],{},"这一章属于 ",[1843,1844,1845],"strong",{},"金融会计 -> 交易记录","。",[1801,1848,1849,1850,1846],{},"建议先读",[1851,1852,1108],"a",{"href":1853},"..\u002F01-foundations\u002F03-accounting-bases-principles",[1801,1855,1856,1857,1846],{},"读完后可以接着进入",[1851,1858,1122],{"href":1859},"05-accounting-cycle",[1814,1861,1862],{},"这章的目标是：看到一笔业务，你能稳定地写出正确分录，并能用 T 账户读出余额。",[1794,1864,1865],{"id":1865},"是什么",[1814,1867,1868,1846],{},[1843,1869,1870,1871,1874],{},"复式记账（Double-entry）",[1843,1872,1873],{},"要求每一笔业务至少影响两个账户，并且","借方金额总和 = 贷方金额总和",[1814,1876,1877,1878,1846],{},"“借（Debit, Dr）\u002F贷（Credit, Cr）”不是好坏，也不是正负，它们是",[1843,1879,1880],{},"记录方向",[1814,1882,1883,1884,1887],{},"借贷方向由",[1843,1885,1886],{},"账户类型","决定：",[1889,1890,1891,1909],"table",{},[1892,1893,1894],"thead",{},[1895,1896,1897,1900,1903,1906],"tr",{},[1898,1899,1886],"th",{},[1898,1901,1902],{},"增加",[1898,1904,1905],{},"减少",[1898,1907,1908],{},"正常余额（Normal Balance）",[1910,1911,1912,1926,1937,1948,1959,1970],"tbody",{},[1895,1913,1914,1918,1921,1924],{},[1915,1916,1917],"td",{},"资产（Asset）",[1915,1919,1920],{},"借",[1915,1922,1923],{},"贷",[1915,1925,1920],{},[1895,1927,1928,1931,1933,1935],{},[1915,1929,1930],{},"负债（Liability）",[1915,1932,1923],{},[1915,1934,1920],{},[1915,1936,1923],{},[1895,1938,1939,1942,1944,1946],{},[1915,1940,1941],{},"所有者权益（Equity\u002FCapital）",[1915,1943,1923],{},[1915,1945,1920],{},[1915,1947,1923],{},[1895,1949,1950,1953,1955,1957],{},[1915,1951,1952],{},"收入（Revenue\u002FIncome）",[1915,1954,1923],{},[1915,1956,1920],{},[1915,1958,1923],{},[1895,1960,1961,1964,1966,1968],{},[1915,1962,1963],{},"费用（Expense）",[1915,1965,1920],{},[1915,1967,1923],{},[1915,1969,1920],{},[1895,1971,1972,1975,1977,1979],{},[1915,1973,1974],{},"提现\u002F取款（Drawings）",[1915,1976,1920],{},[1915,1978,1923],{},[1915,1980,1920],{},[1814,1982,1983],{},"提示：如果某账户的期末余额与其正常余额方向相反（例如现金出现贷方余额），你要立刻停下来复核业务含义。",[1794,1985,1986],{"id":1986},"为什么重要",[1988,1989,1990,1998,2006],"ol",{},[1801,1991,1992,1993,1997],{},"这是把 ",[1851,1994,1996],{"href":1995},"..\u002F01-foundations\u002F02-equation-elements","02 会计等式","落地为“可操作记账”的机制。",[1801,1999,2000,2001,2005],{},"这是会计循环中“分录”和“过账”的核心技能（见 ",[1851,2002,2004],{"href":2003},".\u002F05-accounting-cycle","05 会计循环","）。",[1801,2007,2008],{},"大多数初学者错误不是算术，而是“账户分类错”或“把现金当收入\u002F费用”。",[1794,2010,2012],{"id":2011},"怎么做稳定写出分录","怎么做（稳定写出分录）",[2014,2015,2016],"h3",{"id":2016},"安全的四步法",[1988,2018,2019,2022,2025,2028],{},[1801,2020,2021],{},"写出涉及的账户（至少两个）。",[1801,2023,2024],{},"给每个账户分类：资产\u002F负债\u002F权益\u002F收入\u002F费用\u002F提现。",[1801,2026,2027],{},"判断每个账户增加还是减少。",[1801,2029,2030],{},"用借贷规则落地：借贷金额必须相等。",[1814,2032,2033],{},"这四步比任何“背模板口诀”更可靠。",[2014,2035,2037],{"id":2036},"另一种识别账户的方法去向与来源","另一种识别账户的方法：去向与来源",[1814,2039,2040],{},"当你不知道应该用哪个账户名时，先问两句话：",[1798,2042,2043,2046],{},[1801,2044,2045],{},"价值去了哪里（destination）？通常是资产增加、费用发生、提现。",[1801,2047,2048],{},"价值来自哪里（source）？通常是负债增加、权益增加、收入确认、资产减少。",[1814,2050,2051],{},"用它来找账户名，再用账户类型规则确认借贷方向。",[2014,2053,2055],{"id":2054},"分录的规范格式journal-entry","分录的规范格式（Journal Entry）",[1988,2057,2058,2061,2064],{},[1801,2059,2060],{},"借方先写，贷方后写。",[1801,2062,2063],{},"借方合计 = 贷方合计。",[1801,2065,2066],{},"解释句写“发生了什么”，不要写“因为借贷规则所以……”。",[1794,2068,2070],{"id":2069},"t-账户与余额读取ledger-t-account","T 账户与余额读取（Ledger \u002F T-Account）",[1814,2072,2073],{},"T 账户是教学用的“分类账简化模型”：",[2075,2076,2081],"pre",{"className":2077,"code":2079,"language":2080,"meta":10},[2078],"language-text","            账户名称\n      --------------------\n      借方（Dr） | 贷方（Cr）\n","text",[2082,2083,2079],"code",{"__ignoreMap":10},[1814,2085,2086],{},"余额的计算就是两边相减：",[1798,2088,2089,2092],{},[1801,2090,2091],{},"借大于贷：借方余额（debit balance）",[1801,2093,2094],{},"贷大于借：贷方余额（credit balance）",[1814,2096,2097,2098,2101,2102,2105],{},"期末常用 ",[2082,2099,2100],{},"Bal c\u002Fd","（结转）与下期 ",[2082,2103,2104],{},"Bal b\u002Fd","（结转到期初）展示余额。",[1794,2107,2109],{"id":2108},"常见交易的分录模板高频","常见交易的分录模板（高频）",[1889,2111,2112,2125],{},[1892,2113,2114],{},[1895,2115,2116,2119,2122],{},[1898,2117,2118],{},"业务",[1898,2120,2121],{},"分录（简写）",[1898,2123,2124],{},"易错点",[1910,2126,2127,2138,2149,2160,2171,2182,2193,2204],{},[1895,2128,2129,2132,2135],{},[1915,2130,2131],{},"所有者投入现金",[1915,2133,2134],{},"借：现金；贷：资本",[1915,2136,2137],{},"把资本当收入",[1895,2139,2140,2143,2146],{},[1915,2141,2142],{},"现金买设备",[1915,2144,2145],{},"借：固定资产；贷：现金",[1915,2147,2148],{},"把设备当费用",[1895,2150,2151,2154,2157],{},[1915,2152,2153],{},"赊购存货",[1915,2155,2156],{},"借：存货\u002F购货；贷：应付账款",[1915,2158,2159],{},"把应付当费用",[1895,2161,2162,2165,2168],{},[1915,2163,2164],{},"支付房租",[1915,2166,2167],{},"借：租金费用；贷：现金",[1915,2169,2170],{},"忘记预付的可能性",[1895,2172,2173,2176,2179],{},[1915,2174,2175],{},"现金销售",[1915,2177,2178],{},"借：现金；贷：销售收入",[1915,2180,2181],{},"把收入记借方",[1895,2183,2184,2187,2190],{},[1915,2185,2186],{},"赊销",[1915,2188,2189],{},"借：应收账款；贷：销售收入",[1915,2191,2192],{},"把应收当收入",[1895,2194,2195,2198,2201],{},[1915,2196,2197],{},"收到客户还款",[1915,2199,2200],{},"借：现金；贷：应收账款",[1915,2202,2203],{},"错记为收入",[1895,2205,2206,2209,2212],{},[1915,2207,2208],{},"支付供应商",[1915,2210,2211],{},"借：应付账款；贷：现金",[1915,2213,2214],{},"反向记成应付贷",[1814,2216,2217],{},"注：关于“存货系统（永续\u002F定期）”的差异会影响你是借“存货”还是借“购货”。初学阶段跟随课程口径即可，关键是借贷逻辑一致。",[1794,2219,2221],{"id":2220},"课堂例题一笔业务从故事到分录","课堂例题：一笔业务从故事到分录",[1814,2223,2224,2227],{},[1843,2225,2226],{},"资料","：公司赊销商品 5,000 元，商品成本 3,200 元，采用永续盘存制。",[1889,2229,2230,2240],{},[1892,2231,2232],{},[1895,2233,2234,2237],{},[1898,2235,2236],{},"步骤",[1898,2238,2239],{},"分析",[1910,2241,2242,2250,2258,2266],{},[1895,2243,2244,2247],{},[1915,2245,2246],{},"账户",[1915,2248,2249],{},"应收账款、销售收入、销售成本、存货",[1895,2251,2252,2255],{},[1915,2253,2254],{},"要素",[1915,2256,2257],{},"应收账款和存货是资产；销售收入增加权益；销售成本是费用",[1895,2259,2260,2263],{},[1915,2261,2262],{},"增减",[1915,2264,2265],{},"应收增加、收入增加、费用增加、存货减少",[1895,2267,2268,2271],{},[1915,2269,2270],{},"借贷",[1915,2272,2273],{},"资产增加借，应收借；收入增加贷；费用增加借；资产减少贷",[1814,2275,2276],{},"分录：",[1889,2278,2279,2295],{},[1892,2280,2281],{},[1895,2282,2283,2286,2290,2293],{},[1898,2284,2285],{},"借方",[1898,2287,2289],{"align":2288},"right","金额",[1898,2291,2292],{},"贷方",[1898,2294,2289],{"align":2288},[1910,2296,2297,2309],{},[1895,2298,2299,2301,2304,2307],{},[1915,2300,1140],{},[1915,2302,2303],{"align":2288},"5,000",[1915,2305,2306],{},"销售收入",[1915,2308,2303],{"align":2288},[1895,2310,2311,2314,2317,2319],{},[1915,2312,2313],{},"销售成本",[1915,2315,2316],{"align":2288},"3,200",[1915,2318,1136],{},[1915,2320,2316],{"align":2288},[1814,2322,2323],{},"注意：如果只记录收入而不结转成本，利润会被高估，也违反配比原则。",[1794,2325,2327],{"id":2326},"可运行例题平衡检查能发现什么不能发现什么","可运行例题：平衡检查能发现什么、不能发现什么",[1814,2329,2330],{},"下面两组分录都借贷相等，但只有第一组忠实表达“客户偿还旧欠款”。运行后比较输出。",[2332,2333],"pyodide",{"code64":2334,"layout":2335,"locale":7,"title":2336},"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","vertical","Python：分录平衡与业务含义",[1814,2338,2339],{},"程序能检查“借方合计 = 贷方合计”，却不知道这笔现金是不是新收入。**试算平衡是算术证据，不是业务实质证据。**人工复核仍要回到合同、发票和原始交易。",[1794,2341,2342],{"id":2342},"常见错误",[1988,2344,2345,2348,2351,2354,2357],{},[1801,2346,2347],{},"先找借贷方向，后找账户类型。正确顺序相反：先分类再借贷。",[1801,2349,2350],{},"把“现金”当成业务性质。现金只是结算方式，不能决定收入\u002F费用。",[1801,2352,2353],{},"把应收、应付当成收入、费用。它们是资产\u002F负债。",[1801,2355,2356],{},"同一笔业务把两边都过到一个账户。这样分类账失去意义。",[1801,2358,2359],{},"不复核正常余额。正常余额是很强的自检工具。",[1794,2361,2362],{"id":2362},"快速检查",[1988,2364,2365,2368,2371,2374],{},[1801,2366,2367],{},"为什么“借方=增加”不对？",[1801,2369,2370],{},"收到客户还款 700 元，为什么不是收入？",[1801,2372,2373],{},"赊购存货 900 元，等式哪两边增加？",[1801,2375,2376],{},"写分录时，最稳的四步法是什么？",[2378,2379,2381],"legacy-spoiler",{"title":2380},"参考答案（点击展开）",[1988,2382,2383,2386,2389,2392],{},[1801,2384,2385],{},"借贷方向取决于账户类型。资产增加记借，负债增加记贷；所以“借方=增加”只对资产\u002F费用\u002F提现成立。",[1801,2387,2388],{},"因为这只是把“应收账款（资产）”转回“现金（资产）”，不产生新的收入。",[1801,2390,2391],{},"资产（存货\u002F购货）增加，负债（应付账款）增加。",[1801,2393,2394],{},"写账户名 -> 分类 -> 判断增减 -> 用借贷规则落地并保证借贷相等。",[1794,2396,2397],{"id":2397},"下一章",[1814,2399,2400,2401,1846],{},"本章解决“怎样记一笔分录”；下一章把多笔分录串成从凭证到报表的完整流程。继续读",[1851,2402,1122],{"href":1859},{"title":10,"searchDepth":2404,"depth":2404,"links":2405},2,[2406,2407,2408,2409,2410,2411,2412,2418,2419,2420,2421,2422,2423,2424],{"id":1796,"depth":2404,"text":1796},{"id":1812,"depth":2404,"text":1812},{"id":1830,"depth":2404,"text":1830},{"id":1836,"depth":2404,"text":1836},{"id":1865,"depth":2404,"text":1865},{"id":1986,"depth":2404,"text":1986},{"id":2011,"depth":2404,"text":2012,"children":2413},[2414,2416,2417],{"id":2016,"depth":2415,"text":2016},3,{"id":2036,"depth":2415,"text":2037},{"id":2054,"depth":2415,"text":2055},{"id":2069,"depth":2404,"text":2070},{"id":2108,"depth":2404,"text":2109},{"id":2220,"depth":2404,"text":2221},{"id":2326,"depth":2404,"text":2327},{"id":2342,"depth":2404,"text":2342},{"id":2362,"depth":2404,"text":2362},{"id":2397,"depth":2404,"text":2397},"Double-Entry & Dr\u002FCr","md",null,{"sidebar":2429},{"order":2430},4,true,{"title":1118,"description":2425},"EaQDqzfe_fXoWRHgZ2AlFfolIdazl-g5oRvz9zrIpj4",[2435,2437],{"title":1112,"path":1113,"stem":1114,"description":2436,"children":-1},"从业务到分录、分类账与会计循环",{"title":1122,"path":1123,"stem":1124,"description":128,"children":-1},1785754741483]