ACCOUNTANTS’ HANDBOOK VOLUM phần 3 docx

... of the metal. When applied to the metal as it begins to METAL STAMPING DIES AND THEIR FUNCTION 1 43 FIGURE 3- 58 Section view of a pillar subpress die. Suchy_CH 03. qxd 11/08/05 10 :36 AM Page 1 43 Downloaded ... recommended variation of 0. 035 mm and the calculated variation of 0. 033 mm is due to rounding of converted numerical values. This interference is acceptable, and ye...

Ngày tải lên: 08/08/2014, 13:20

... PROTOCOLS 39 TDMA FRAME n FDMA FDMA 1 23 1 231 24 Channel 25 MHz 25 MHz Downlink MS Tx 890 MHz 935 MHz Uplink MS Tx 915 MHz 1 23 1 231 24 200 kHz TDMA FRAME 4.615 ms TN 7 TN 6 TN 5 TN 4 TN 3 TN 2 TN ... signaling used for Wireless Data Technologies. Vern A. Dubendorf  20 03 John Wiley & Sons, Ltd ISBN: 0-470-84949-5 36 GSM 4.2.4.4 The Authentication Center (AuC) A protect...

Ngày tải lên: 09/08/2014, 19:22

... 0-4 71- 269 91- 3 (pbk. : v. 1 : alk. paper).—ISBN 0-4 71- 26992 -1 (pbk. : v. 2 : alk. paper) 1. Accounting—Encyclopedias. 2. Accounting—Handbooks, manuals, etc. I. Carmichael, D. R. (Douglas R.), 19 41 ... addressed to the Permissions Department, John Wiley & Sons, Inc., 11 1 River Street, Hoboken, NJ 07030, 2 01- 748-6 011 , fax 2 01- 748-6008, e-mail: permcoordinator@wiley.com....

Ngày tải lên: 14/08/2014, 09:22

... 23 (p) Credit Losses 27 (i) Accounting Guidance 27 (ii) Regulatory Guidance 27 (iii) Allowance Methodologies 28 (q) Loan Sales and Mortgage Banking Activities 29 (i) Underwriting Standards 29 (ii) ... Servicing Rights 51 (ii) Mark to Market 51 29 .4 INVESTMENT COMPANIES 52 (a) Background 52 (i) SEC Statutes 52 (ii) Types of Investment Companies 52 (b) Fund Operations 53 (...

Ngày tải lên: 14/08/2014, 09:22

... income $ 0, 132 ) $ 0, 132 ) $ 0, 132 ) $ (0, 39 6 ) $ ( 132 ) $ 0, 132 ) $ 0, 132 ) $ (0, 39 6 ) Exhibit 31 .10 Illustration of normalization versus flow-through dif ferences. 31 ã 30 In February 1997, the SEC’s ... $100 Federal income taxes: Payable currently (34 % ϫ $100) $0, 034 ) $0, 034 ) Deferred (34 % ϫ $100) 34 ) $ 034 Total $0,068) Operating income $0, 132 ) Exhi...

Ngày tải lên: 14/08/2014, 09:22

... (2,270 ,41 1) Improvements other than buildings — — — — 3,887,901) 15,000 ) — 1,036,750 — 4, 939,651 ) 2, 844 ,213 ) 7,783,8 64 ) Accumulated depreciation — — — — ( 348 , 944 ) (3,000) — — — (351, 944 ) (1 ,40 6,015) ... current 32 .4 GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES 32 ã 35 Health 47 ,750 ) 44 ,500 ) 3,250 ) — ) —— ) 47 ,750 ) 44 ,500 ) 3,250 ) Welfare 51,000 ) 46 ,...

Ngày tải lên: 14/08/2014, 09:22

... — 00 Change in net assets 104 ,55 5) 12,236) 44 ,52 5 161,316 Net assets, beginning of year 124,631) 5, 9 15) 190,010 320 ,55 6 Net assets, end of year $229,186) $18, 151 ) $234 ,53 5 $481,872 Exhibit 33.6 Income ... 14,607 Appreciation of investments 30,000 ) 3,0 25 33,0 25 Total revenues 2 45, 458 ) 3,0 25 248,483 Total support and revenues 480, 058 ) 38,400) 34 ,52 5 55 2,983 Net asse...

Ngày tải lên: 14/08/2014, 09:22

... Pension Accounting Standards 5 36. 2 SPONSOR ACCOUNTING 5 (a) Scope of SFAS No. 87 5 (b) Applicability of SFAS No. 87 6 (c) Basic Elements of Pension Accounting 6 (i) Attribution 6 (ii) Actuarial Assumptions ... Industry Audit and Accounting Guide. New York, 19 96. , Checklists and Illustrative Financial Statements for Health Care Organizations, 19 96. 34 ã 56 PROVIDERS OF HEALTH C...

Ngày tải lên: 14/08/2014, 09:22

... Date and Transition 54 37. 7 EARNINGS PER SHARE UNDER FASB STATEMENT NO. 123 54 37. 8 FINANCIAL STATEMENT DISCLOSURES 57 (a) Disclosure Requirements for All Companies 57 (b) Disclosures by Companies That ... 32 (d) Book Value or Formula Award 37 (i) Definition 37 (ii) Accounting by Employer for Compensation Expense 37 (iii) Accounting by Employer for Federal Income Taxes 37 (iv) Acco...

Ngày tải lên: 14/08/2014, 09:22

... Jewels, Inc. 1,500 $0 98, 813 McRae Motors, Ltd. 80 0 11,000 600 $004,750 Parker Sisters, Inc. 400 13 ,87 5 200 5,200 Rosenfield Rug Co. 1,200 96,000 Rubin Paint Company 300 9,750 100 2 ,87 5 Weiss Potato ... 171,900 1 28, 800 Cash value of life insurance ($43,600 and $42,900), less loans payable to insurance companies ($ 38, 100 and $37,700) (Note 7) 5,500 5,200 Residence (Note 8) 190,000 1...

Ngày tải lên: 14/08/2014, 09:22

... current assets $00 ,90 9 $00,4 19 $00,434 $00,843 $00 ,91 4 $01,322 Total current assets 9, 720 13,072 15,047 13, 498 14,360 18, 892 Net fixed assets $07,615 $08,665 $ 09, 254 $13 ,94 9 $17,464 $16,875 Net ... liabilities 784 98 9 1,103 1, 593 2,004 2,524 Total net worth $13,180 $16,314 $ 19, 3 69 $22,545 $25 ,96 3 $28, 599 Total capital and liabilities $17,465 $21 ,91 6 $24,480 $28,520...

Ngày tải lên: 14/08/2014, 09:22

... issues, 14.3(c) base, 19 .10 assets to be disposed of, 19 .10( d) idle/auxiliary equipment, 19 .10( c) net salvage value, 19 .10( a) property under construction, 19 .10( b) used assets, 19 .10( e) capital lease ... events, 8.8(a)(iii) business combinations purchase accounting for, 10. 3(m) SEC, 10. 3(n) capital structure, 25.9 consolidation, 11.1(a)(v) 10 INDEX Copyrights: amortization,...

Ngày tải lên: 14/08/2014, 09:22

... by contactless smart cards for local public transport applications, which carry out authentication with the reader within a few 100 ms and must also transmit booking data. Contactless smart cards ... Matching of a Schottky detector (point 1) to a dipole antenna (point 4) by means of the series connection of a coil (point 1-2), the parallel connection of a second coil (point 2...

Ngày tải lên: 14/08/2014, 11:21

... Questions No. Question L1 L2 L3 L4 User Trust Required by: FISMA Đ 35 43 (a)(2) & 35 45(f); OMB Circular A- 130 III, FISCAM SD-1, 1.2, 2, 3. 2 Recommended by: NIST SP 800-18; NIST SP 800 -30 Is suspicious ... requirements for a Level 3 and you should always use the agency guidelines and follow the recommendations in their handbook. Information systems that typically may req...

Ngày tải lên: 14/08/2014, 18:20

... hashdump Administrator:500:eaace295a6e641a596729d810977XXXX:79f 837 4fc0fd00661426122572 6eXXXX::: ASPNET:10 03: e93aacf 337 77f52185f81593e52eXXXX:da41047abd5fc41097247f5e40f9XXXX ::: grayhat:1007:765907f21bd3ca373a26913ebaa7ce6c:821f4bb597801ef3e18aba022cdce17 d::: Guest:501:aad3b 435 b51404eeaad3b 435 b51404ee :31 d6cfe0d16ae 931 b73c59d7e0c089c0::: HelpAssistant:1000:3ec83e2fa53db18f5dd0c...

Ngày tải lên: 14/08/2014, 18:21