5—long term assets and the statement of cash flows

... Principles of accounting Lecture 4a Statement of Cash Sources and Uses Bo Ho Company The statement of cash sources and uses is the precursor of the statement of cash flows; it looks like a “random ... of accounting Fulbright Economics Teaching Program 2005-2006 Lecture 4a Cash Flows and Income The income statement and the statement of cash flows meet the different demands for information The ... Discussion on the Statement of Cash Flows Two items usually shown on the statement of cash flow in the indirect method: Profits or losses from sales of fixed assets (investing) Profits or losses...

Ngày tải lên: 26/10/2013, 17:15

... 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...

Ngày tải lên: 19/06/2014, 18:20

... this thesis, a variety of methods are used to document results based on (1) the type of returns used in calculating long -term returns, (2) the type of benchmark chosen, and (3) the choice of the ... parents for their supporting me from the other side o f Pacific Ocean The expectation of making them be proud of me is the power that keeps me going iii Reproduced with permission of the copyright ... benchmark and matching firms based on the book-to-market ratio and market capitalization, the mixed results require further investigation in the robustness of selecting benchmarks and the impact of...

Ngày tải lên: 30/09/2015, 16:44

... analysis The lower limit for band detection was set by a relative intensity per lean of 0.5% of the total band intensity The presence or absence of bands in fingerprints of test systems A and B ... during the first cycles but were detected after the 2nd and 6th cycles, respectively The copy numbers of C12O gene and C23O gene then increased up to the 15th cycle The increases in the numbers of ... and C23O gene between systems A and B (Fig 4) These differences are attributed to the influence of the addition of phenol In test system A, in general, the PCR-DGGE banding patterns of each of...

Ngày tải lên: 05/09/2013, 10:15

... contribution of the systematic factor and the regulation to the total timely variation of the exposure is 17.24% and, therefore, 82.76% of the variation is due to idiosyncratic effects These effects ... disentangle the contributions of the systematic factor and of the regulation One can expect some correlation between the regulatory variables outi (t) and out2i (t) on the one hand, and the variables ... correlation between the earnings from term transformation and the risk premia on loans In times of a boom the term structure tends to be steep and the risk premia (and thereby the mark-up) tend...

Ngày tải lên: 16/02/2014, 06:20

... rate of a given maturity (de Bondt (2005), Heinemann and Schüller (2002), Sander and Kleimeier (2004)) We then test the stability of the baseline linear ECM before and after the introduction of the ... biases Finally, the change in the responsiveness of longer term retail rates (long -term loans to firms and mortgages) to long -term market rates (in terms of the immediate and long -term pass-through) ... effect of Stage Three of EMU on bank pricing First, the importance of the long -term market rate in the equilibrium price of retail bank products has often been reduced since the introduction of the...

Ngày tải lên: 15/03/2014, 14:20

... rate of a given maturity (de Bondt (2005), Heinemann and Schüller (2002), Sander and Kleimeier (2004)) We then test the stability of the baseline linear ECM before and after the introduction of the ... biases Finally, the change in the responsiveness of longer term retail rates (long -term loans to firms and mortgages) to long -term market rates (in terms of the immediate and long -term pass-through) ... effect of Stage Three of EMU on bank pricing First, the importance of the long -term market rate in the equilibrium price of retail bank products has often been reduced since the introduction of the...

Ngày tải lên: 22/03/2014, 23:20

... Describe the purpose of the statement of cash flows 16 4-49 The Statement of Cash Flows p Provides relevant information about a company’s cash receipts and cash disbursements p Helps investors and ... accrual net income and converts to cash basis 4-53 Direct and Indirect Methods ARLINGTON LAWN CARE Statement of Cash Flows For the Year Ended December 31, 2006 ($ in thousands) Cash flows from Operating ... Collection of nontrade receivables + Outflows to: l l l Purchase of long -term assets used in the business Purchase of investment securities (stocks and bonds) Loans to other entities _ Cash Flows...

Ngày tải lên: 29/06/2014, 03:20

... the patient’s use of acute care services, severity of symptoms, and level of function has not been previously explored in the literature and provides a holistic view of the health status of the ... initiation of the study, and the study was conducted in accordance with the ethical principles that have their origin in the Declaration of Helsinki and are consistent with good clinical practices and ... use of healthcare services, and measures of the patients’ level of functioning [13-15] Capturing multiple domains is important to assess the patient holistically and at varying stages of the...

Ngày tải lên: 11/08/2014, 15:22

... involved in the conception and design of the study, acquisition, analysis and interpretation of data, and wrote the first draft of the manuscript GW was involved in the conception and design of the study, ... which limits the precision of the OR estimates for the predictors and reduces the power to detect predictors with lower ORs Furthermore, it is difficult to correlate the severity of the risk factor ... acquisition and interpretation of data, and critical revision of the manuscript for important intellectual content CC was involved in the acquisition and interpretation of data, and critical revision of...

Ngày tải lên: 12/08/2014, 23:23

... Principles of accounting Lecture The main objective of the statement of cash flows • Shows the relationship between the Net Income and Net Cash Flow • Explains how cash is generated and used during ... necessity of the statement of cash flows Additionally provides a lot of important information that the balance sheet and the income statement fail to provide: • The income statement is made on the ... 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 between ending and...

Ngày tải lên: 26/10/2013, 17:15

... 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 and Format Format ... to the financial statements Chapter 14-9 SO Distinguish among operating, investing, and financing activities Format of the Statement of Cash Flows Format of the Statement of Cash Flows Order of ... Identify the major classifications of cash flows Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Three Major Steps: Chapter 14-13 SO Identify the major classifications of...

Ngày tải lên: 15/12/2013, 20:24

... income and 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 ... Cash Cash Flows Flows 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 ... Flows Flows Illustration – Indirect Method 12-21 Illustration 12-5 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows...

Ngày tải lên: 24/11/2016, 14:37

... income and 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 ... Cash Cash Flows Flows 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 ... Flows Flows Illustration – Indirect Method 12-21 Illustration 12-5 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows...

Ngày tải lên: 01/12/2016, 14:34

... 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 ... preparing the statement of cash flows? A cash B cash and money market funds C cash and cash equivalents D cash and U.S treasury bonds 54 Which of the following can be found on the statement of cash flows? ... on the statement of cash flows Required: Determine the amount reported on the statement of cash flows for: (1) Cash payments for merchandise; and (2) Cash payments for operating expenses 139 The...

Ngày tải lên: 26/02/2018, 11:02

... includes 2879 nodes with the coarse resolution of 5000m for offshore and the fine resolution of 50m for nearshore areas Figure a) Bathymetry of the study area, b) Mesh used Flows from river calculated ... from the sea to the shore is shown in Fig 1b Smallest area of an element is 1250m2 in region of river estuaries such as Day, Ninh Co and BaLat, the largest area is 25km2 in offshore region The ... by the filling Day river mouth, dredging and widening of the river are of great importance Ninh Binh province implements the project "Dredging the Day river segment from Gian Khau bridge to the...

Ngày tải lên: 10/03/2014, 18:20

... rate of return of assets Indicator ROA 2008 -13.7% 2009 88.6% 2010 57.3% About the rate profitability of the asset: If in the previous year, ROA is negative, then to 2009, the profitability of assets ... Hanoi and a branch in Ho Chi Minh, with the system of organization and management comply with the ISO standards and the software development process closely, science, served the demand of indigenous ... growth of the business assets of the total enterprise capital It is the profitability of equity Profitability of equity represented by the relationship between the profitability of enterprises with...

Ngày tải lên: 22/03/2014, 11:20

... expected for the (111) plane of cubic zinc blend CdTe [50] We have previously shown that although the presence of gelatine during the synthesis of the QDs can influence the rate of QD growth and QY ... degradation of the QDs without the presence of the PC12 cells, we carried out a number of experiments to analyse the effect of co-incubating the QDs with only the cell culture medium (Figure and 6) ... ones Analysis of these responses at 48 and 72 hours reinforce the importance of the QD surface environment and the protective nature of the gelatine at this concentration While the surface gelatine...

Ngày tải lên: 11/08/2014, 00:22

... recording all their shots on the scorecard What you think of that person? Would you, or you, trust them off the course? The game of leadership is no different Leaders often find themselves in the rough ... centuries, and to guard the spirit of fair, consistent and honest competition No other sport demands so much of its participants in terms of integrity.1 In a troubled world, the Rules of Golf ... some understanding of the values of the young marine? Would he be able to accept and pursue the values of your organization? Would you hire him based on what you know of his values? Father Knows...

Ngày tải lên: 21/01/2014, 21:20