operating expense income statement or balance sheet
Accounting versus Financial Balance Sheets
... adjusted operating income. Adjusted Operating Income = Operating Income + R & D expenses – Amortization of Research Asset The adjusted operating income will generally increase for firms that ... 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 ... financial expense. The operating income for a firm, measured correctly, should be equal to its revenues less its operating expenses. Neither financial nor capital expenses should be included in the operating...
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
![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 ... $22. The Corporate Income Statement (Continuing Operations) Operating income 79,000 Other gains (losses): Loss on restructuring operations 10,000 Gain on sale of machinery 21,000 Income from...
Ngày tải lên: 19/06/2014, 18:20
Summary of Balance Sheets _part1 ppt
... Total operating revenues Operating expenses: Lottery Expanded lottery Total operating expenses Operating income Nonoperating revenues (expenses): Lottery Expanded lottery Total nonoperating ... administrative expenses accounted for $3.0 million. In fiscal year 2008, these same expenses totaled $12.3 million including $5.6 million for employees' salaries and wages, $3.1 million for games ... administrative expenses accounted for $3.0 million. In fiscal year 2009, these same expenses totaled $10.5 million including $4.2 million for employees' salaries and wages, $3.3 million for games...
Ngày tải lên: 19/06/2014, 21:20
Summary of Balance Sheets _part2 pptx
... Reconciliation of operating income to net cash provided by operating activities: Operating income $ 74,551,920 Adjustments to reconcile operating income to net cash provided by operating activities: ... 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 ... expanded lottery 212,094 Telecommunications 183,950 Total operating expenses 183,942,192 Operating income 74,551,920 Nonoperating revenues (expenses): Transfers to the State Gaming Revenue Fund...
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
... of operating income to net cash provided by operating activities: Operating income $ 70,819,125 $ 67,090,982 Adjustments to reconcile operating income to net cash provided by operating ... 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
... made to correct an error in operating cash balance resulting in an increase in cash and income of $196,386. ~ An adjustment was made to the instant ticket inventory to correct year-end ... 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...
Ngày tải lên: 19/06/2014, 21:20
Introduction To The Income Statement pdf
... 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 ... 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...
Ngày tải lên: 27/06/2014, 23:20
The Balance Sheet and Financial Disclosures pptx
... 3 Reporting Segment Information 3-35 Reporting by Operating Segment Reportable Operating Segment Characteristics Engages in business activities from which it may earn revenues and incur expenses Many ... cash or to cash or consumed within consumed within one year or the one year or the operating cycle, operating cycle, whichever is whichever is longer.longer. Cash that is restricted for a ... 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
... and size, income tax expense is a separate item. 4-8 Operating Income Nonoperating Income Operating Income Versus Nonoperating Income Includes revenues and expenses directly related ... of operating and nonoperating income and their relationship to earnings quality. 4-15 Operating Income and Earnings Quality Should all items of revenue and expense included in operating income ... operations before income taxes and extraordinary items Income tax expense Income from continuing operations before extraordinary items Discontinued operations (net of $xx in taxes) Extraordinary items A...
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
