... 400 1,250 900 400 1,250 900 BRIEFEXERCISE3-8 (a) (b) Account AccountsReceivable PrepaidInsurance .—Equipment InterestPayable UnearnedServiceRevenue Type of Adjustment AccruedRevenues PrepaidExpenses PrepaidExpenses AccruedExpenses UnearnedRevenues RelatedAccount ServiceRevenue InsuranceExpense ...
C. revenue less expense items that are excluded from the net income calculation. 解析:选B。综合收益包括除股东投资和分配引起的权益变动外的所有权益变动,即非股东的所有交易和其他事项和情况的总和。C项描述的是其他综合收益。 Q20-2 [Attention] Unrealized gains and losses on securities categorized as av...
income statement, institutional context, inventory, investing activities, net income, operating activities, operating expenses, product development expense, property and equipment, receivables, recognition, retained earnings, revenues, sales and marketing expense, sales revenue, Securities and Exchange Commission...
to the GDP and productivity levels decreased the PV of the estimated future net cash flows, while the change to near-term real interest increased the PV of the estimated future net cash flows. There was one notable change in economic methodology. The method for estimating the level of OASDI ...
Step1 Identify MNE Groups within scope of the GloBE Rules 步骤1:确定GloBE规则适用范围内的跨国企业集团 EUR 750m consolidated revenue test MNEGroups are in scope if the revenue in their Consolidated Financial Statementsexceeds EUR 750m. The test is based on the two of the four Fiscal Yearsimmedia...
of farmland transfer with e-commerce has occurred in China. Although transaction cost is an important perspective for understanding reforms, few studies have been conducted to explore whether the transaction cost of the Jutudi model would be reduced compared with the traditional model of farmland ...
The openness level is the ratio of the actual utilization of foreign capital to GDP. The financial self-sufficiency rate is the ratio of a city’s fiscal revenue to its fiscal expenditure. The industrial structure is the value added by a city’s secondary industry as a fraction of GDP. ...
If a company is seen as cutting back on its growth or is less profitable—either through higher debt expenses or less revenue—the estimated amount of futurecash flowswill drop. All else being equal, this will lower the price of the company's stock. ...
a business due to debts. NOPLAT stands for net operating profit less adjusted taxes and is similar to NOPAT as it focuses on the core operations profitability of a business too. However, NOPLAT also includes the deferred tax changes in its calculation along with the rest of what NOPAT ...
Provided for in advance and charged to maintenance expenses 正确答案:A 3 单选 Auckland Co purchased a machine for $60,000 on 1 January 20X7 and assigned it a useful life of 15 years. On 31 March 20X9 it was revalued to $64,000 with no change in useful life.What will be ...