ACCOUNTANTS’ HANDBOOK VOLUM phần 6 pot

... reserved. ANSI/ISO C++ Professional Programmer's Handbook - Chapter 8 - Namespaces file:///D|/Cool Stuff/old/ftp/1/1/ch08/ch08.htm (11 von 11) [12.05.2000 14: 46: 20] ANSI/ISO C++ Professional ... not clash. ANSI/ISO C++ Professional Programmer's Handbook - Chapter 8 - Namespaces file:///D|/Cool Stuff/old/ftp/1/1/ch08/ch08.htm (9 von 11) [12.05.2000 14: 46: 20...

Ngày tải lên: 05/08/2014, 10:20

... ROTARY COMPRESSOR SEALS 16. 7 FIGURE 16. 5 Circumferential seal with segmented carbon rings. FIGURE 16. 6 Elastomeric bellows seal (John Crane Inc.). the most popular way to seal a rotary gas compressor. ... illustrated in Fig. 16. 5. 16. 2 .6 Contacting Seal Many small oil flooded compressors use conventional contacting seals to contain the oil and the gas being compressed. Refrigeration...

Ngày tải lên: 08/08/2014, 12:22

... C++ API for Domino and Notes allows you to write a program that processes data in a Domino database, or moves data in and out of Domino. The API accesses the Domino database layer, much as the Domino Object ... technology may 362 Lotus Domino Release 5.0: A Developer’s Handbook 1-2-3 Example This code example instantiates a 1-2-3 Object and sets the object to a...

Ngày tải lên: 08/08/2014, 18:22

... Enterprise 450 Solaris 2 .6 Sun Enterprise 450 Solaris 2 .6 Sun Enterprise 450 Solaris 2 .6 Sun Enterprise 450 Solaris 2 .6 Sun Netra t1 Solaris 2 .6 QIP Remote Standby Processor POWER FAULT DATA ALARM Figure ... configurations on Cajun Switches. This 132 WIRELESS DATA NETWORKS 25 23 21 19 17 15 11 9 7 5 3 1 2 468 101214 161 820 22 24 SNR 10−15 dB, datarate > = 5.5 Mb SNR >15...

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

... length of time, this should be www.syngress.com 266 Chapter 16 ã Developing the Contingency Plan 409_Cert_Accred_ 16. qxd 11/3/ 06 2:45 PM Page 266 Contact Lists One of the most important pieces ... facilities and services ■ Supervises all telecomm installations and configurations www.syngress.com Developing the Contingency Plan ã Chapter 16 261 409_Cert_Accred_ 16. qxd 11/3/ 06 2:...

Ngày tải lên: 14/08/2014, 18:20