Xem 1-20 trên 135 kết quả Current sheets
  • Chapter 1 stressed the importance of financial statements in helping investors and creditors predict future cash flows. The balance sheet, along with accompanying disclosures, provides relevant information useful in helping investors and creditors not only to predict future cash flows, but also to make the related assessments of liquidity and long-term solvency. The purpose of this chapter is to provide an overview of the balance sheet and financial disclosures and to explore how this information is used by decision makers.

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  • The current liabilities section of the balance sheet contains obligations that are due to be satisfied in the near term, and includes amounts relating to accounts payable, salaries, utilities, taxes, short-term loans, and so forth. This casual description is inadequate for all situations, so accountants have developed a very specific definition to deal with more issues.

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  • Describe the purpose of the balance sheet and understand its usefulness and limitations. The Balance Sheet The purpose of the balance sheet is to report a company’s financial position on a particular date. Limitations: 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 sheet. p Usefulness: p The balance sheet describes many of the resources a company has available for generating future cash flows.

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  • Extensible Markup Language, or XML, is currently the most promising language for storing and exchanging information on the World Wide Web. Although Hypertext Markup Language (HTML) is presently the most common language used to create Web pages, HTML has a limited capacity for storing information. In contrast, because XML allows you to create your own elements, attributes, and document structure, you can use it to describe virtually any kind of information—from a simple recipe to a complex database.

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  • Updated to teach the most current XML standards, this book uses real-world case studies and a practical, step-by-step approach to teach XML. It provides extensive coverage of DTDs, namespaces, schemas, Cascading Style Sheets, XSLT, XPath, and programming with the WSC document object model.

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  • The purpose of this book, entitled Face Analysis, Modeling and Recognition Systems is to provide a concise and comprehensive coverage of artificial face recognition domain across four major areas of interest: biometrics, robotics, image databases and cognitive models. Our book aims to provide the reader with current state-of-the-art in these domains. The book is composed of 12 chapters which are grouped in four sections.

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  • The current structure of the chapters reflects the key aspects discussed in the papers but the papers themselves contain more additional interesting information: examples of a practical application and results obtained for existing networks as well as results of experiments confirming efficacy of a synergistic analysis of anomaly detection and signature detection, and application of interesting solutions, such as an analysis of the anomalies of user behaviors and many others.

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  • This is a book for businesspeople. All decisions in a business organization are made in accordance with how they will affect the organization’s financial performance and future financial health. Whether your background is marketing, manufacturing, distribution, research and development, or the current technologies, you need financial knowledge and skills if you are to really understand your company’s decision-making, financial, and overall management processes.

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  • The goal of this book is to introduce the visional application by excellent researchers in the world currently and offer the knowledge that can also be applied to another field widely. This book collects the main studies about machine vision currently in the world, and has a powerful persuasion in the applications employed in the machine vision.

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  • Restricted cash is cash that has been set aside for a particular use and is not available for paying current liabilities. Restricted cash is not a current asset, rather it is classified as an investment on the balance sheet. A compensating balance is some specified minimum amount that must be maintained on deposit with a bank that has made a loan to the company.

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  • The definition of an insurance contract distinguishes insurance contracts that are subject to IFRS 4 from those contracts that are subject to IAS 39. Some contracts, however, contain both an insurance component and a deposit component. The deposit component of an insurance contract is defined as a contractual component that is not accounted for as a financial instrument under IAS 39, but that would be within the scope of IAS 39 if it were a separate instrument.

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  • Prevention of mother-to-child transmission of HIV (PMTCT) is a dynamic and rapidly changing field. Current World Health Organization (WHO) PMTCT antiretroviral (ARV) guidelines on treating pregnant women and preventing infection in infants (1), issued in 2010, were a major step towards more efficacious regimens.

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  • Chapter 5 - Understanding balance sheets. This chapter describe the elements of the balance sheet: assets, liabilities, and equity; describe uses and limitations of the balance sheet in financial analysis; describe alternative formats of balance sheet presentation; distinguish between current and noncurrent assets, and current and noncurrent liabilities;…

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  • Chapter 9 - Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present value concepts to liabilities.

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  • Chapter 2 - More on financial statements. Generally contains the following standard classifications: Current assets; long-term investments; property, plant, and equipment; intangible assets; current liabilities; long-term liabilities; stockholders' equity.

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  • Best Electronics operates a retail electronics company. Examine the following items and prepare the current liability section of the company’s December 31, 20X8, balance sheet. The beginning of year accounts payable was $150,000. Purchases on trade accounts during the year were $975,000, and payments on account were $915,000.

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  • Chapter 3 - The Balance sheet and financial disclosures. The balance sheet, along with accompanying disclosures, provides relevant information useful in helping investors and creditors not only to predict future cash flows, but also to make the related assessments of liquidity and long-term solvency. The purpose of this chapter is to provide an overview of the balance sheet and financial disclosures and to explore how this information is used by decision makers.

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  • 8 Understanding the Numbers Nutrivite Projected Balance Sheet as of December 31, 200X Assets Cash Inventory Current assets Fixed assets: Equipment Less depreciation Net equipment Total assets $36,000 3,600 $32,400 32,400 $153,000 $ 40,600 80,000 120,600 Current liabilities Equity: Capital: Jan 1 Add net income Less drawings Capital: Dec 31 Liabilities and equity 40,000 100,000 84,000 (71,000) 113,000 $153,000 Liabilities and Equity Accounts payable $ 40,000 As you can see, Cash is increased by $5,000 to $40,600—which is sufficient to pay the Accounts Payable of $40,000.

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  • What you should not do is perform a ‘ticking’ exercise. By this we mean that you should not simply compare the question with the answer and tick off the bits of the answer against the relevant part of the question. No one ever learnt to do accounting properly that way. It is tempting to save time in so doing but, believe us, you will regret it eventually. We have deliberately had the answers printed using a different page layout to try to stop you indulging in a ‘ticking’ exercise.

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  • In an earlier chapter you learned about accounting for “trading securities.” Recall that trading securities are investments that were made with the intent of reselling them in the very near future, hopefully at a profit. Such investments are considered highly liquid and are classified on the balance sheet as current assets. They are carried at fair market value, and the changes in value are measured and included in the operating income of each period.

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