reliably taking into account the stage of completion of the transaction at the balance sheet date
Báo cáo " Long-term sediment distribution calculation taking into account sea level rise and the development of Day estuary " potx
... concentration at NhuTan station on Day river 3.2 Two dimensional model MIKE 21 FM The model is calibrated with measured water levels at Day river mouth These data were obtained during the 7-days ... using for operational forecast of Red - Thai Binh river system is used to simulate the flow and sediment concentration at the hydrological stations near river mouths such as Ba Lat, Nhu Tan and ... nodes with the coarse resolution of 5000m for offshore and the fine resolution of 50m for nearshore areas Figure a) Bathymetry of the study area, b) Mesh used Flows from river calculated by MIKE...
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Báo cáo khoa học: An extension to the metabolic control theory taking into account correlations between enzyme concentrations potx
... conclusion of the model, we showed that, if the concentration of an enzyme is negatively correlated with the concentrations of other enzymes, increasing the concentration of that enzyme will cause the ... variation for enzyme concentrations, and in the variation of concentration of an enzyme being limited by that of the others If the concentration of a given enzyme becomes high, the concentration ... interplay of the redistribution of enzyme concentrations and of the control of enzymes on the flux determine the response of any metabolic pathway to a variation of enzyme concentration A similar treatment...
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Corporations: Paid-in Capital and the Balance Sheet pot
... relevant dates for dividends are: Declaration date Date of record Payment date Objective Account for Cash Dividends Cash Dividends Example • On April 1, the board declares a dividend of $1 per ... stockholders separation of ownership and management corporate taxation government regulation Organizing a Corporation • The process of creating a corporation begins when the organizers (incorporators) obtain ... on the balance sheet lists preferred stock, common stock, and retained earnings – in that order Objective Prepare the Stockholders’ Equity Section of a Corporation Balance Sheet Review of Accounting...
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The Balance Sheet and Financial Disclosures pptx
... describe the 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 ... General information about the operating segment Segment profit or loss, segment assets, and the basis of measurement Reconciliations of the totals of segment revenues, reported profit or loss, ... financial position, results of operations, and cash flows Expresses each item in the financial statements as a percentage of that same item in the financial statements of another year (base amount)...
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THE BALANCE SHEET POCKET BOOK phần 1 pps
... seem familiar ◆ The Balance Sheet tells me the value of the business’ ◆ At the year-end the retained profit must be somewhere; in the bank, or the accountant’s drawer’ ◆ ‘If the company’s share ... compare the results of two businesses, the one which has made more profit has done better’ ◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’ These ... format CLASSIFICATION OF EXPENDITURE Why classify? Capital or Revenue? control THE BALANCE SHEET Use of Funds (Fixed Assets, Working Capital), Source of Funds, the balancing act, published format...
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THE BALANCE SHEET POCKET BOOK phần 2 potx
... creating the opportunity to sell at a profit THE BUSINESS FINANCIAL MODEL SOURCE OF FUNDS IMPLICATIONS OF SHARE CAPITAL ● The shareholders own the business, not the Chief Executive and Board of Directors ... is the Business Plan ● Having satisfied himself that the proposed venture is viable, the lender will require - interest on the loan - eventual repayment of the loan itself ● The terms of the ... whether or not it is trading profitably ● 14 The terms of the loan are defined by contractual agreement The lender will require security or collateral (so that the loan can be recovered if the...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
... the manufacturing process Range of products/services offered Moving from cash to other parts of the cycle entails risk and must therefore offer the prospect of a sufficient return to compensate ... however that Profit and Cash are measured at different points in the cycle ● Sales (and hence Profit) are measured when the goods are despatched to the customer This timing difference is one of the ... 27 THE BUSINESS FINANCIAL MODEL MAKING PROFIT Sales Less: Attributable Cost Operating Profit 28 ● The reason for setting up a business is to generate a profit ● Profit results from sales ● Profit...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
... the year-end before tipping it back into the top of the model, it would be extremely inefficient This re-cycling is, therefore, happening continuously, ie: there is no tank at the bottom of the ... OF FUNDS ● Managers choose how to invest the money to: provide the tools to the job finance the day-to-day running of the business products and services OPERATING PROFIT ● Products are sold at ... Depreciation Raw Materials Wages & Salaries Expenses Sales Less: Attributable Cost Operating Profit ● ● 38 The impact of Capital Expenditure on Profit is spread over the asset life via the depreciation charge...
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THE BALANCE SHEET POCKET BOOK phần 5 docx
... model over: ● ● Use of Funds appears at the top of the statement Source of Funds appears at the bottom of the statement Hence Balance Sheet: ARC plc as at 31st December 200£ Use of Funds Fixed Assets ... where the money invested in the business came from SOURCE OF FUNDS - and how it is currently invested USE OF FUNDS THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the ... investment a Balance Sheet ii) a summary of the operating performance the Profit and Loss Account 43 FINANCIAL REPORTS INTRODUCTION The Balance Sheet and Profit and Loss Account are reports of the Business...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
... THE BALANCE SHEET SOURCE OF FUNDS VALUATION We now reach the bottom half of the Balance Sheet, which shows where the funds (used in the top half) came from ● SHARE CAPITAL the number of shares ... Remember: the Balance Sheet must balance because the two halves are explaining: Source of Funds where the money came from Use of Funds 58 - where it is now THE BALANCE SHEET ARC plc THE BALANCE SHEET ... profit.’ The Balance Sheet balances automatically because for every transaction in the books of account there are always two entries - double-entry book-keeping! The two entries will either increase...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt
... return on the Net Capital Employed ● The Report provides essential management information 65 THE BALANCE SHEET PUBLISHED FORMAT The Balance Sheet published format A Report to the Owners of the Business ... investment at a specific point in time, eg: - ● at the start of the trading period and at the end of the trading period The Profit and Loss Account reports what happened, in terms of Revenue ... feature the different needs of the Shareholders the owners of the business This change of end user requires a change of format only The accounting terms used to this point are retained with the...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
... in The Managing Cashflow Pocketbook 77 PROFIT AND LOSS ACCOUNT OPERATING PROFIT Profit is measured at various levels down the Statement as additional aspects of business cost are taken into account ... Less: 78 PROFIT AND LOSS ACCOUNT OPERATING PROFIT ATTRIBUTABLE COSTS The operating (or attributable) costs of the business result from two types of Revenue Expenditure: Product-related: Those ... Gross Profit Less: Expenses 600 Operating Profit 200 400 Note: Gross Profit is the difference between the selling price and the cost of manufacturing the goods sold in the period Operating Profit...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
... it generates 40p per £1 long-term finance compared with Y’s 25p 89 PROFIT AND LOSS ACCOUNT PUBLISHED FORMAT The Profit and Loss Account Published Format A Report to the Business Owners the Shareholders ... profit but profitability, ie: how much profit has been made on every £1 invested in the business After all, if evaluating the opportunity to invest in a project offering a profit of £1,000 the first ... PROFIT AND LOSS ACCOUNT COMMON MISCONCEPTIONS ‘If I compare the results of two businesses, the one which has made more profit has done better.’ Not necessarily What matters is not profit but...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx
... NB There are other methods of calculating depreciation, eg: ● Reducing balance - where the depreciation charge is a fixed % per annum of the reduced balance (ie: cost less cumulative depreciation) ... estimated that at the end of the years the machine will have a resale value of £50,000 Depreciation charge p.a = £500,000 - £50,000 years = £90,000 p.a 105 APPENDIX TWO CALCULATING DEPRECIATION OTHER ... value at the end of the asset’s useful life to the business 103 APPENDIX TWO NB CALCULATING DEPRECIATION ● What is the effective useful life? The period over which the business intends to use the...
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Báo cáo khoa học: Gene expression silencing with ‘specific’ small interfering RNA goes beyond specificity – a study of key parameters to take into account in the onset of small interfering RNA off-target effects potx
... presence of the internal standard probes at different locations of the array allowed quantification of the local background and evaluation of the array homogeneity, which is taken into account in the ... with a list of 33 mRNAs that are significantly downregulated by at least one of the five siRNAs in at least one of the three cell types (supplementary Table S16) We found that about 40% of these mRNAs ... seedindependent variations represent a secondary effect resulting from the downregulation of the 65% seedmatching off-targets However, as these variations were observed at the earliest tested...
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AN INVESTIGATION INTO THE EFFECTIVENESS OF COLLABORATIVE BRAINSTORMING AT THE PRE WRITING STAGE IN INTERMEDIATE ENGLISH CLASSES AT a UNIVERSITY IN HANOI
... Master of Arts hereby certify that this minor thesis entitled AN INVESTIGATION INTO THE EFFECTIVENESS OF COLLABORATIVE BRAINSTORMING AT THE PREWRITING STAGE IN INTERMEDIATE ENGLISH CLASSES AT A ... of great significance in the study In fact, the procedures were central parts of this research After investigation of the situation and analysis of problems, the procedures were the results of ... were learning at intermediate level at University of Social Sciences and Humanities The course of intermediate English is the final level that non-majored students attend at university Therefore,...
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Báo cáo y học: "Effects of Losartan on expression of connexins at the early stage of atherosclerosis in rabbits"
... endothelium and resulted in the formation of atherosclerosis (9) Javid et al also found that in the early stage of atherosclerosis, the number of Cx43 gap junction plaques increased and the diameter ... formation of the atherosclerotic plaque Previous study demonstrated that rats lack of Cx43 expression showed 50% lower rate of attack with atherosclerotic plaque compared with normal rats (9) Our ... connections The present study aimed to detect the expression of Cx40 and Cx43 in the artery at early stage of high fat diet induced atherosclerosis and to investigate the effects of AT1 antagonist...
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Incorporating english cultural elements into english training with the comparing - contrasting approach: A case of tourism students at haiphong community college part 3
... learning of Tourism students at HCC 1.3 Scope of the study The focus of the study is on the corporation of English cultural elements into English training in the light of the communicative approach The ... and design of the study Chapter two reviews the related literature that helps to give the theoretical foundation for this study This review consists of the literature on the place of culture ... looking at the front page of a newspaper, they can learn a great deal about the values of the country that produced it Tell the students that they are going to have a change to compare the front...
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An investigation into english learning styles of the 11th grade students and some suggested activities = nghiên cứu phong cách học tiếng anh của học sinh lớp 11 và một vài hoạt động gợi ý
... based on the hypothesis that innate knowledge of the principles of Universal Grammar (UG) permits all the children to acquire the language of their environment, during a critical period in their ... synthetic methods to review the theories related to the matter in concerned to form a theoretical framework for the analysis, collect books and materials, find and select necessary information Then, ... influence the kinds of strategies they use in order to learn new material The teacher can use this information to help leaners expand their repertoire of learning strategies and thus develop greater...
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