2—current liabilities on the statement of cash flows

Principles of Accounting- Preparing the Statement of Cash Flows

... Comparing the Income Statement and the Statement of Cash Flows (cont.) The common adjustments to transfer the amounts on the income statement into cash flow items: Income Statement Non -cash Assets Liabilities ... recording on the statement of cash flow 7/17/2006 Nguyễn Tấn Bình 41 More Discussion on the Statement of Cash Flows Two items usually shown on the statement of cash flow in the indirect method: Profits ... Economics Teaching Program 2005-2006 Principles of accounting Lecture 4a From Amounts on the Income Statement to Items on the Statement of Cash Flows (cont.) The difference between the cost of...

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The Statement of Cash Flows pdf

Danh mục: Kế toán - Kiểm toán

... Purpose of The Statement of Cash Flows: Basic Concepts The statement of cash flows reports the entity’s cash flows (cash receipts and cash payments) during the period Objective Identify the Purposes ... Statement of Retained Earnings Statement of Cash Flows 12/31/x2 (a point in Balance Sheet Purposes of the Statement of Cash Flows • The statement of cash flows is designed to fulfill the following: ... Purposes of the Statement of Cash Flows Purposes of the Statement of Cash Flows 12/31/x1 For the Year Ended 12/31/x2 (a point in time) (a period of time) time) Income Statement Balance Sheet Statement...

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The Income Statement and Statement of Cash Flows4Copyright © 2007 by The McGraw-Hill Companies, docx

Danh mục: Quản lý dự án

... loss of the component from the beginning of the reporting period to the end of the reporting period An “impairment loss” if the carrying value of the assets of the component is more than the fair ... 4-23 Discontinued Operations Report results of operations separately if two conditions are met: The operations and cash flows of the component have been (or will be) eliminated from the ongoing ... presentation for these transactions 4-22 Discontinued Operations p p p A discontinued operation is the sale or disposal of a component of an entity A component comprises operations and cash flows that...

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Principles of Accounting- Statement of Cash Flows

Danh mục: Kế toán - Kiểm toán

... flow concept Conventions on cash flows: Inflows, or receipt flows Outflows, or disbursement flows Net Cash Flows = Inflows – Outflows Total net cash flows (from three activities) equal the difference ... forecasting the future cash flows 7/17/2006 Nguyễn Tấn Bình The necessity of the statement of cash flows Additionally provides a lot of important information that the balance sheet and the income statement ... hence, are not shown on the statement of cash flows • However, the endnotes to the statement of cash flows or a separate statement is prepared to explain their changes on the balance sheet 7/17/2006...

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STATEMENT OF CASH FLOWS handout

Danh mục: Nguyên lý kế toán

... indirect method Analyze the statement of cash flows Chapter 14-2 Statement of Cash Flows Statement of Cash Flows The Statement of The Statement of Cash Flows: Cash Flows: Usefulness and Usefulness ... change in cash Using Cash Using Cash Flows to Evaluate Flows to Evaluate a Company a Company Free cash flow Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows Provides ... activities Cash investing and financing transactions during the period Chapter 14-4 SO Indicate the usefulness of the statement of cash flows Classification of Cash Flows Classification of Cash Flows...

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Financial Accounting Tools for Business Decision Making chapter 12 statement of cash flows

Danh mục: Tư liệu khác

... Illustration 12-5 12-22 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12-5 Additional information ... Issued common stock for $20,000 cash The company declared and paid a $29,000 cash dividend 12-23 LO Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows –– Indirect ... net cash flow from operating activities 12-20 LO Explain the impact of the product life cycle on a company’s cash flows Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows...

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Financial accounting 7e harmon chapter 12 statement of cash flows

Danh mục: Tư liệu khác

... Illustration 12-5 12-22 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12-5 Additional information ... Issued common stock for $20,000 cash The company declared and paid a $29,000 cash dividend 12-23 LO Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows –– Indirect ... net cash flow from operating activities 12-20 LO Explain the impact of the product life cycle on a company’s cash flows Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows...

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Test bank accounting 25th editon warren chapter 16 statement of cash flows

Danh mục: Kế toán - Kiểm toán

... 16 Statement of Cash Flows Key The statement of cash flows is not one of the basic financial statements FALSE Cash, as the term is used for the statement of cash flows, could indicate either cash ... reported on the income statement C required to be reported on the statement of cash flows D not required to be reported on any statement 68 On the statement of cash flows prepared by the indirect ... 3,600 Prepare the Cash Flows from Operating Activities section of the statement of cash flows using the indirect method 136 Identify which section the statement of cash flows (using the indirect...

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An action research on the use of continuous feedback to improve the first year students' pronunciation at the english department, college of foreign languages, vietnam national university, hanoi part 2

Danh mục: Thạc sĩ - Cao học

... height of the bulk of the tongue in the mouth (2) The front/back position of the tongue in the mouth (3) The degree of lip-rounding (4) The length of vowels (Roach, 1998: 13-14) As for consonant ... have the habit of pronounce a new-formed word according to the pronunciation of the root one For example, they tend to pronounce the sounds of Exhibition like the sound of Exhibit With the help of ... was also a reflection of what the researcher had found out about the pronunciation problems of the students The decision of focusing on the English consonant sounds that most of the students made...

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RESEARCH ON THE CHANGE OF 2-AP AND OTHER VOLATILE COMPOUNDS IN PROCESSING BUN FROM RICE

Danh mục: Sinh học

... Quantification of 2-AP in pandan leaf: Fig System of the SPME extraction 732 Content of - AP in pandan leaf extracted by SDE was calculated as follows: Research on the Change of 2-AP and Other Volatile ... Duration of extraction was 30 minutes from apparition of the first drop of water in the bottom of the condensed tube Volatile compound extracts were then concentrated to 0.3 ml by drying under a nitrogen ... for extraction of the 2-AP high concentration materials like Pandan leaf (Phan Phuoc Hien, 2011) Based on the two methods we studied for extraction and quantitative analysis of 2-AP in the pandan...

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Guidance on the teaching of writing skills INSET opportunities for teachers of a subjects across the curriculum at Key Stages 2 and 3 docx

Danh mục: Kỹ năng viết tiếng Anh

... work in attractive formats A list of useful software can be found on the websites of the British Dyslexia Association and the Professional association of teachers of students with specific learning ... discussion about the best ways to move this learner on Depending on the size of the group, ask group members to work in groups of five or six One member must take the role of the group leader /the ... writing, focusing on demonstrating and exploring the decisions writers make in the process of composition rather than teaching by correction Time: 1½ to hours Preparation: Read the whole of Unit and...

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Effect of tunneling current on the growth of silicon islands on si(111) surfaces with a scanning tunneling microscope

Danh mục: Vật lý

... reﬂection electron microscope (SREM ) The condition of the tungsten tip of the STM and the manipulation of the tip on the silicon surface could be monitored continuously with the SREM Details of the ... Therefore, the eﬀect of the electron ﬂow on the direction of atom movement is opposite to the eﬀect of the decrease of the potential energy barriers for diﬀusion by the electric ﬁeld, which is responsible ... check the ﬁnal sharpness of the new tip apex, we created silicon islands with the STM and examined the quality of STM images of the islands Note that after the creation of islands with the STM, the...

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BÁO CÁO "RESEARCH ON THE CHANGE OF 2-AP AND OTHER VOLATILE COMPOUNDS IN PROCESSING BUN FROM RICE" doc

Danh mục: Báo cáo khoa học

... Quantification of 2-AP in pandan leaf: Fig System of the SPME extraction 732 Content of - AP in pandan leaf extracted by SDE was calculated as follows: Research on the Change of 2-AP and Other Volatile ... Duration of extraction was 30 minutes from apparition of the first drop of water in the bottom of the condensed tube Volatile compound extracts were then concentrated to 0.3 ml by drying under a nitrogen ... for extraction of the 2-AP high concentration materials like Pandan leaf (Phan Phuoc Hien, 2011) Based on the two methods we studied for extraction and quantitative analysis of 2-AP in the pandan...

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Đề tài " On the nonnegativity of L(1/2, π) for SO2n+1 " potx

Danh mục: Thạc sĩ - Cao học

... depend on t Thus on each K-type of I(πt , ) the rank of (πt , ) is equal to the rank of B, as long as t = Thus, we may apply Lemma 10 to conclude the second statement of the lemma I I 3.7 The tempered ... the signature (s+ (β), s− (β)) of lβ are lower semi-continuous functions By the conditions of the lemma, s+ (β) + s− (β) is constant on (a, b], and hence the same is true for s± (β) I Proof of ... (SP(χ) 1) Proof The Langlands quotient is obtained as the image of the longest intertwining operator, which is the composition of the following intertwining 907 ON THE NONNEGATIVITY OF L( ,π) FOR...

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Báo cáo "Eliminating on the divergences of the photon self - energy diagram in (2+1) dimensional quantum electrodynamics " pot

Danh mục: Báo cáo khoa học

... special conditions These conditions are chosen so that the regularized function reg∆(x; m) considered in the configuration representation turns out to be sufficiently regular ¯ in the vicinity of the ... cone, or (what is equivalent) such that the function ∆(p; m) in the momentum representation falls off sufficiently fast in the region of large |p| On the base of Pauli-Villars regularization ... Introduction to the Theory of Quantumzed Fields, John Wiley-Sons, New York, 1984 J.M Jauch, F Rohrlich, The Theory of Photons and Electrons, Addison-Weslay Publishing Company, London, 1955 B.M...

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steinmetz cp on the law of hysteresis part 2

Danh mục: Điện - Điện tử

... curve of that shape which we would expect on the hand of the theorv of molecular magnets, as formnulated by Ewing The next question which offered itself was, to determine the conversion of energy ... per second As seeni, at these speeds the " coefficient of hysteresis " is con8tant, and therefore the consumption of energy by hysteresis is still independent of the frequency As average of these ... amplitude of variation of M M F L - - ,the amplitude of variation of magnetic induction the observed value of hysteretic dissipation of energy in kilo_H, ergs per cycle and cm.3 the coefficient of bysteresis...

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steinmetz cp discussion on 'the effect of iron in distorting alternating-current wave-form

Danh mục: Điện - Điện tử

... stating that the distortion of the wave of the exciting current is due, not to the energy lost in the iron, but to the magnetic characteristic or the bending of the saturation curve, and therefore ... point rather fully on page 285 of Vol XX of the Institute TRANSACTIONS (b) In connection with Dr Steinmetz's reference to the influence of vibration on the B and H curve, I called attention to ... independent of the frequency or wave-shape, depending only on the maximum values of the magnetic induction If the alternating electrical circuit is the only source of power, and no power is consumed...

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Báo cáo hóa học: " The Effect of Single, Binary and Ternary Anions of Chloride, Carbonate and Phosphate on the Release of 2,4-Dichlorophenoxyacetate Intercalated into the Zn–Al-layered Double Hydroxide Nanohybrid" pot

Danh mục: Hóa học - Dầu khí

... understanding of the role of controlled release behavior of 2,4-D on the latex output from the rubber tree could lead to the application of 2,4-D in the form of slow release formulation It is hoped that the ... the deformation vibration of water molecules in the interlayer domain The presence of 2,4-D functional groups could be observed in ZANDI as shown by the presence of C = C bond vibrations of the ... represents the percentage release of 2,4-D at the time t, C is a constant, Mt represents the concentration of 2,4-D at the time t, Mf represents the ﬁnal concentration of 2,4-D and k is a rate constant,...

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current conditions and assessment on the effects of the caring, supporting and treating activities for aids patients at adult outpatient clinics in 3 provinces of vietnam, 2009 - 2010

Danh mục: Tiến sĩ

... million of infected people, 30 million of dead persons and currently, there are about 40 million persons with HIV/AIDS Each day, there is further about 7.000 new infected persons (of which, there ... count the time for the next dosage (82.7%), 16.3% of them skip the missed dosage and take the next dosage as usual, 1.0% of them did not know what to when they missed one dosage Most of the research ... 500 account for the rate of 5,2% and 10,2% A number of the patients with the number of CD4 cells

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