general expense income statement or balance sheet
Accounting versus Financial Balance Sheets
... in the income statement as an adjustment to net income (but not to operating income) . ã A majority, active interest, where the income statements are consolidated and the entire operating income ... income. Adjusted Operating Income = Operating Income + R & D expenses – Amortization of Research Asset The adjusted operating income will generally increase for firms that have R&D expenses that are ... a capital expense) and subtract out the amortization of the research asset, estimated in the last step. For Amgen, which reported operating income of $1,549 million in its income statement for 2000,...
Ngày tải lên: 23/10/2012, 11:08
Nguyên lý kế toán- Income statement
... inventory) ắVaọt duùng (Supplies) ắSaỷn phaồm ủang cheỏ taùo (Work-in-process inventory) ắThaứnh phaồm (Finished goods inventory) Chương trình Giảng dạyKinhtế Fulbright 2005-2006 Bài giảng ... inventory) 10/08/2005 by Nguyen Bao Linh 8 Taứi saỷn lửu ủoọng ắBaỷo hieồm traỷ trửụực (Prepaid insurance) ắTien thueõ traỷ trửụực (Prepaid rent) ắNguyeõn lieọu ton kho (Raw materials inventory) ắVaọt ... Vốn chủ sở hữu Chi phí Doanh thu Tài khoản được ghi tăng ở bên nào sẽ có số dư thông thường (normal balance) ở bên đó Chương trình Giảng dạyKinhtế Fulbright 2005-2006 Bài giảng 2 Qui trình kế...
Ngày tải lên: 22/10/2013, 10:15
Balance sheets
... the words from the balance sheet with the definitions. 46 Unit 0000 For reference see A & C Black Dictionary of Banking and Finance (978-07136-7739-3). 21. Balance sheets The balance sheet ... station. Put the story in order. B. Put the words into the spaces. 48 Unit 0000 For reference see A & C Black Dictionary of Banking and Finance (978-07136-7739-3). 22. Corporate finance After ... profits for stupid people b. something worth much less than many people believed C. Choose the best word to go into the space. D. Match the words on the left with the words on the right. 51 For reference...
Ngày tải lên: 02/11/2013, 10:20
Royal College of General Practitioners Curriculum Statement 10.1 pot
... Curriculum Statement 10.1 iii GPs should take responsibility for the initial assessment and coordination of care of eating disorders, including the determination of the need for emergency medical or ... (e.g. abortion, contraception for minors). AAttttiittuuddiinnaall aassppeeccttss z Recognise their own values, attitudes and approach to ethical issues (e.g. abortion, contraception for minors, consent, ... Scotland Portfolio and Progressive Training Record (PPTR) and Attribute Guides. Authors: Dr Kay Mohanna Contributors: Dr Mike Deighan, Professor Steve Field, Dr Amar Rughani, Professor Ruth Chambers,...
Ngày tải lên: 05/03/2014, 15:20
![finance wiley - understanding off balance sheet accounting [2003]](https://media.store123doc.com/images/document/14/ri/ds/medium_dsa1396933743.jpg)
finance wiley - understanding off balance sheet accounting [2003]
... the same time units before using the formula or future value tables or calculator or spreadsheet. Panel D: Present Value of an Ordinary Annuity Diagram of cash flows Formula PVOA = X {[1 − (1 ... recorded at fair value in the balance sheet and are reported as gains and losses on the income statement only when the investor sells them. Investors put held-to maturity securities on the balance ... else. Investors account for trading securities by recording them at fair value in the balance sheet and recognizing changes in fair value in the income statement as gains and losses. Available-for-sale...
Ngày tải lên: 08/04/2014, 12:09
Hidden financial risk understanding off–balance sheet accounting (2003)
... Technologies Incorporated 522. Raytheon Corporation 523. Rentrak Corporation 524. Rent-Way, Incorporated 525. RFS Hotel Investors, Incorporated 526. Roanoke Electric Steel Corporation 527. Safety Kleen Corporation 528. ... Canmax Incorporated 105. Castelle Incorporated 106. Cendant Corporation 107. COHR Incorporated 108. Corel Corporation 109. Cotton Valley Resources Corporation 110. CPS Systems, Incorporated 111. ... Incorporated 112. Cross Medical Products, Incorporated 113. CyberGuard Corporation 114. CyberMedia Incorporated 115. Cylink Corporation 116. Data I/O Corporation 117. Data Systems Network Corporation 118....
Ngày tải lên: 09/04/2014, 11:17
Corporations: Paid-in Capital and the Balance Sheet pot
... premium Organizing a Corporation ã The process of creating a corporation begins when the organizers (incorporators) obtain a charter from the state. ã The charter authorizes the corporation ... dates for dividends are: Objective 5 Use Different Stock Values in Decision Making. Corporations: Paid-in Capital and the Balance Sheet Chapter 13 Accounting for Income Taxes by Corporations ã Deferred ... liability is the difference between income tax expense and income tax payable for any one year. ã Revenues and expenses may be reported in different periods for income statement and tax return purposes. ã Alternative...
Ngày tải lên: 19/06/2014, 18:20
Retained Earnings, Treasury Stock, and the Income Statement pptx
... subtracted from income subtotals (income from continuing operations, income before extraordinary items, and net income) in the computation on EPS. ã They are not subtracted from income or loss from ... before income tax 90,000 Income tax expense 36,000 Income from continuing operations 54,000 Stock Dividends ã What are stock dividends? ã They are a proportional distribution of a corporations ... in format for presenting stockholders’ equity. De Graff Corporation Year Ended December 31, 20x5 Retained earnings, Dec 31, 20x4 (original) $390,000 Less: Prior-period adjustments – to correct ...
Ngày tải lên: 19/06/2014, 18:20
Summary of Balance Sheets _part1 ppt
... Operating expenses: Lottery Expanded lottery Total operating expenses Operating income Nonoperating revenues (expenses): Lottery Expanded lottery Total nonoperating revenues (expenses) Income ... primarily of cash balances for operations, expanded lottery and prizes, accounts receivable from Lottery retailers for lottery tickets sales activity, and instant ticket inventory. During fiscal ... operating expenses that were not game- related, $4.2 million was for employees' salaries and wages, $3.3 million was spent for games and promotional advertising, and other administrative expenses...
Ngày tải lên: 19/06/2014, 21:20
Summary of Balance Sheets _part2 pptx
... of more than $5,000. Such assets are recorded at historical cost or at fair value if donated. The costs of normal maintenance and repairs that do not add to the value of the asset or materially ... casino operator management fee (fee). For the year ended June 30, 2010, the fee was $15,084,710 as is recorded in the statement of revenues, expenses, and changes in net assets. Northeast ... allowance for doubtful accounts. Instant Ticket Game Inventory Instant ticket game inventory consists of tickets stored in the main warehouse and consigned tickets at the retailer. Inventories...
Ngày tải lên: 19/06/2014, 21:20
Summary of Balance Sheets _part3 ppt
... accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize ... Financial Statements June 30, 2010 and 2009 Tort claims involving Lottery employees are subject to the Kansas Tort Claims Act (K.SA 75- 6101, etseq.). Employees' faithful performance ... those needed for payment of Lottery expenses, payment of compensation to retailers and transfers to the Prize Payment Fund as certified by the Executive Director of the Lottery. For the years...
Ngày tải lên: 19/06/2014, 21:20
Summary of Balance Sheets _part4 docx
... most reports and paperwork is electronic in spreadsheets or scanned in PDF or TIF, and can be located rapidly for review. The new SMART system requires several levels of approval for all ... management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or ... the financial statements which would prevent or detect a misstatement in the financial statements. We noted that for many of the accounts associated with the corrected misstatements, the...
Ngày tải lên: 19/06/2014, 21:20
Summary of Balance Sheets _part5 docx
... financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. See previous ... the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements ... For the Year Ended June 30, 2010 Table of Contents Listing of Uncorrected Misstatements Page Number 1-4 5 This is trial version www.adultpdf.com Corrected and Uncorrected Misstatements...
Ngày tải lên: 19/06/2014, 21:20
Introduction To The Income Statement pdf
... Income 881 Income taxes 352 Income before Extraordinary Items 529 Extraordinary Items (132) Net Income 397 ==== | Introduction to The Income Statement STATEMENT OF PROFITABILITY INCOME STATEMENT © The ... $8,374,000. If a balance sheet doesn’t balance, that means there is something wrong with the financial statements. 1! BALANCE SHEET | Introduction to The Balance Sheet Balance Sheet As of December ... Development 225 Selling Expense 520 General & Administrative Expense 490 Total Operating Expense 1,235 Operating Profit 752 Interest Income 114 Interest Expense 10 Other Income 25 Pretax Income 881 Income...
Ngày tải lên: 27/06/2014, 23:20
The Balance Sheet and Financial Disclosures pptx
... content of the audit report. 3-24 Auditors’ Report Expresses the auditors’ opinion as to the fairness of presentation of the financial statements in conformity with generally accepted accounting ... reserved. The Balance Sheet and Financial Disclosures 3 3-2 Learning Objectives Describe the purpose of the balance sheet and understand its usefulness and limitations. 3-3 The Balance Sheet Limitations: p The ... Sheet Limitations: p The balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. p Resources such as employee skills and reputation are not recorded in the balance...
Ngày tải lên: 29/06/2014, 03:20
The Income Statement and Statement of Cash Flows4Copyright © 2007 by The McGraw-Hill Companies, docx
Ngày tải lên: 29/06/2014, 03:20
Holcim has strengthened its balance sheet and earning power and positioned itself as an attractive group in the international capital markets
Ngày tải lên: 30/07/2014, 17:22
