13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 132...
Theadministrationfund:usedtopaycontractorsfor maintenance,insurancesandbudgetedrepairs Thesinkingfund:sometimescalledareservefund,thisisfor emergenciesandfuturemajorcapitalworksoncommon property ADMINISTRATIONSINKINGFUNDS 6ArchibaldAvenueThreadLane-Waterloo ...
A restricted asset for the purpose of retiring a bond. Related Q&A What is a bond sinking fund? Where does a bond sinking fund appear on the balance sheet? Why does a bond's price decrease when interest rates increase? What is the difference between a note payable and a bond payable?
Included are long-term investments in other companies, the cash surrender value of life insurance, bond sinking funds, real estate held for sale, and cash that is restricted for construction of plant and equipment. Property, plant and equipment This category of noncurrent assets includes the cost...
aCompensation is acheieved by accounting for the packing or unpacking of the pipeline due to its average increase or decrease in pressure respectively. 报偿分别为通过占包装或打开管道acheieved由于它的在压力的平均增长量或减退。[translate]
Both trading securities and securities available for sale are reported at their fair values. a. True b. False If sinking fund cash is used to purchase investments, those investments are reported on the balance sheet as marketable securities. a) True b) False ...
(a) What is meant by the dual-track approach of accounting for the government-wide level besides the fund level? (b) How does it compare to a worksheet approach? Funds Funds are the pool of money kept aside for ...
In contrast, bank lenders deal with borrowers' default risk by negotiating shorter maturities, security, sinking funds, and loan syndication.Access through your organization Check access to the full text by signing in through your organization. Access through your organization ...
If female CEOs are more likely to be selected to run these “sinking ships” (also known as the “glass cliff” hypothesis, e.g., Ryan and Haslam 2007; Cook and Glass 2014), and if the CEOs of sinking ships make greater efforts to provide high-quality earnings forecasts, then the ...
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