biến đổi fourier của các hàm thuộc lp rn và s rn
slide bài giảng suất chiết khấu tài chính lecture 5 - financial discount rates
... chủ s hữu (re) cao nợ vay (ρ) tác động đòn cân nợ Khi có nợ vay, rủi ro cấu tài cao hơn, suất sinh lời vốn chủ s hữu cao (high risk, high return) Khi dự án s dụng 100% vốn chủ s hữu, suất ... (xem USAID, 2009, pp.93-94) Chi phí s dụng vốn Chi phí hội của: Vốn vay? rd (cost of debt) Vốn chủ s hữu nợ vay? ρ (cost of equity, unlevered) Vốn chủ s hữu có nợ vay? re (cost of ... lưu ròng sau thuế (có chắn thuế) = (1) – (2) = (3) – (4) … n Chi phí s dụng vốn Có thể gọi suất chiết khấu (discount rates) lãi suất rào cản (hurdle rates) Trong kinh tế học, chi phí s dụng...
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A TRANSLATION QUALITY ASSESSMENT OF THE VIETNAMESE VERSION OF US FINANCIAL & ACCOUNTING APPLICATION SOFTWARE
... extent the translation matches these characteristics" I.3.3 Steps in Translation Quality Assessment House, J states that translation quality assessment has two steps including analysis of source text ... non-equivalence issue I.3 Translation Quality Assessment I.3.1 Definition of Translation Quality Assessment Translation quality assessment is named as translation criticism by Newmark In his book, A ... C: CONCLUSION Issues addressed in the study Suggestions for further study REFERENCES APPENDIX Screenshot of Enterprise Complete Business Application Suite Screenshot of example form of US F&A Application...
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Financial accounting
... (V1201) to return to the SAP Easy Access Screen Page 10 FI 4: Post Transfer of Funds to Alternate Bank Account Exercise Transfer funds to Alternate Bank Account Task Use the SAP Easy Access Menu to ... Purchase of Office Supplies Exercise Post a purchase of office supplies Task Use the SAP Easy Access Menu to generate a journal entry for your alternate bank account to purchase office supplies The ... documents, line items, and transaction figures at various levels such as: Account information Journals Totals/transaction figures Balance sheet/profit and loss evaluations General Ledger Master...
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Tài liệu Financial Accounting and Its Environment pdf
... owners’ interest in the business It is a residual amount that equals assets minus liabilities The owners have a positive financial interest in the business only if the firm s assets exceed its obligations ... resale to customers It is an asset because firms expect to receive cash from selling it to customers JG&T is in the business of buying and selling sporting goods Assume JG&T purchases goods for ... operations, the owners’ interest in the firm s assets expands With expenses, when assets decrease in order to generate revenue, the owners’ interest in the firm s assets declines ASSETS ס LIABILITIES...
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Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt
... disclosures Long-term investments: Research and development, capital expenditures Segment disclosures: Product segments, geographic segments Subsidiary disclosures Footnote disclosures Governance ... numbers are less effective in the governance setting The authors develop several proxies to measure earnings “timeliness” based on traditional and reverse regressions of stock prices and changes ... caused by the same omitted factors It is also plausible that economic performance stimulates development of extensive financial disclosure systems These limitations of cross-country designs are...
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Tài liệu FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS ppt
... includes issuers, auditors, and users of financial information The Governmental Accounting Standards Board (GASB) establishes and improves standards of financial accounting for state and local governments ... is identified and placed on the Board s agenda A task force of experts from various sectors is assembled to define problems, issues, and alternatives related to the topic Research and analysis ... (GASB) Explanation: The FASB is responsible for establishing and improving GAAP The FAF selects the members of the FASB, and the FASAC funds their activities and generally oversees the FASB’s...
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Tài liệu Accounting Principles: A Business Perspective, Financial Accounting doc
... business for themselves Many small service businesses and retail establishments are also single proprietorships No legal formalities are necessary to organize such businesses, and usually business ... their assets can generate greater amounts of assets Thus, a business increases its assets by providing goods or services to customers The results of these activities appear in the income statement ... its total liabilities and stockholders’ equity This equality shows that the assets of a business are equal to its equities; that is, Assets = Equities Assets were defined earlier as the things...
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Tài liệu BASIC FINANCIAL ACCOUNTING: SYLLABUS CONTENT doc
... balance sheet the assets of the business are equal to the liabilities Net assets are total assets less total liabilities The net assets equal the capital and reserves in the balance sheet The ... equation as follows: Assets = Capital + Profits – Losses - Drawings + liabilities Or Assets = proprietors’ funds + liabilities Worked Example Introduction of Capital Kitten sets up a new business selling ... fixtures & fittings and motor vehicles Current assets Short-term assets used for the day-to-day operations These assets are for less than one year Inventories, trade receivables and cash Non...
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Tài liệu New Hampshire Financial Accounting Handbook for Local Education Agencies pdf
... accounting records on a cash basis Cash Basis Accounting Cash basis accounting recognizes transactions when cash is received or disbursed In the most common version of a cash basis accounting system, the ... this chapter, no standard indirect costing system is proposed Rather, the theory of indirect cost system design is discussed and some examples shown LEA 's interested in applying indirect costs ... Classifications Financial Activity Classifications Revenue And Other Financing Sources Dimensions Expenditure/Expenses And Other Fund Uses Balance Sheet Dimensions Fund Classifications Governmental...
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Households as Corporate Firms An Analysis of Household Finance Using Integrated Household Surveys and Corporate Financial Accounting pptx
... household assets With positive savings, household assets increase by the same amount as the increase in wealth More generally, household assets also include financial assets such as deposits at commercial ... large dispersion of the average rates of return on assets across households (even after the returns are adjusted for household labor and risks, as discussed below) Relatively poor households seem ... balance sheet represents the total wealth of the household Total assets of the household consist of real assets and financial 26 Households as Corporate Firms assets Real assets are used in agriculture,...
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Financial Accounting and Its Environment doc
... the year s results Users of Financial Statements and the Decisions They Make • Present and potential owners (investors) assess and compare the prospects of alternative investments Present and ... income statement summarizes a firm 's revenues and expenses for a period of time The Income Statement • Revenues are inflows of assets from providing goods and services to customers • Expenses are ... The Statement of Cash Flows • The statement of cash flows summarizes a firm 's inflows and outflows of cash over a period of time The Statement of Cash Flows • The statement has three sections...
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CURRENT ISSUES BEFORE THE FINANCIAL ACCOUNTING STANDARDS BOARD pptx
... was not, on the basis of major statements by whole classes of interveners across accounting firms, across policy officials, across businesses, across financial institutions, there was just disparity ... 2001 to address the issues raised by constituents in response to the 2001 revised Exposure Draft and to continue to address issues raised by constituents in response to the 1999 Exposure Draft ... classes of investors, shareholders, securities industry in general, and I think that there is, and there was in this process, ample testimony and submissions for the record and for FASB s consideration...
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THE FINANCIAL ACCOUNTING STANDARDS BOARD ACT potx
... projects and issues that we address and the specific scope of those projects and issues Mandating the development of standards addressing certain specific issues inevitably means that the FASB cannot ... setters move toward principles-based standards However, these proposals raise several daunting implementation issues and some new conceptual issues as well These concerns need to be addressed effectively ... the Discussion Draft s provisions to transmit reports containing an assessment of the FASB s resources, or the progress made on the projects included on the FASB s technical agenda in Sec 7(a)(2)(A)...
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Introducing Financial Accounting pptx
... expenses, liabilities, equity, and return on assets What is Notaro s return on assets? Does return on assets seem satisfactory for Notaro given that its competitors average a 9.5% return on assets? ... about business activities It helps assess opportunities, products, investments, and social and community responsibilities Identify users and uses of accounting Users of accounting are both internal ... accounting users Identify the following a Shareholders b Lenders c Controllers users as either external users (E) or internal users (I) d FBI and IRS g Customers j Business press e Consumer group h Suppliers...
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Financial Accounting Manual For Federal Reserve Banks ppt
... Accruals of Earnings Calculate earnings on all types of earning assets, except SOMA assets (paragraph 40.10) for each calendar day on the basis of holdings of such assets at opening of business on such ... non-business day should be made on the succeeding business day except when a non-business day is a month-end or a Wednesday In these cases, the accruals should be included in the previous business ... rise to accruals include receipt of goods or services; taxes; transportation costs; certain payroll costs, such as overtime charges; and costs associated with acquiring or improving physical assets,...
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The most comprehensive Financial Accounting Encyclopedia ever published. pot
... This volume begins with a story of a person desirous of amassing fabulous wealth and the author suggests him to take to business to amass wealth Since he is ignorant of the knowledge of accounts ... Loss Account and Balance Sheet Dr G Francis Xavier has a strong academic background with two Masters Degrees, securing First Class and First Rank in both, and also a Doctorate Degree to his credit ... in some business organisations The chapters covered are: 18 Non-Trading Concerns’ Accounts, 19 Single Entry Accounts, 20 Consignment Accounts, 21 Joint Venture Accounts, 22 Branch Accounts, 23...
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ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES AND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING ppt
... assessments or pre-assessment work in process 55 Compliance assessments and pre-assessment work in process Compliance assessments and preassessment work in process may or may not be legally assessed ... the person (s) or entities from whom the tax or duty is due have been identified Assessments include both self-assessments made by persons filing tax returns or entry documents and assessments made ... of payment due dates but rather on the basis of the completion of the assessment processes Under such processes, assessments are enforceable claims for which specific amounts due have been determined...
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Accounting Principles - A Business Perspective, Financial Accounting (Chapters 9 – 18) A Textbook doc
... is repossessed in satisfaction of a loan, the receivable is written down against the allowance for losses to estimated fair value of the asset less costs to sell, transferred to other assets ... goods and services For some businesses, uncollectible account losses and other costs of extending credit are a burden By paying a service charge of percent to percent, businesses pass these costs ... cards used by customers to charge purchases of goods and services These cards are of two types—nonbank credit cards (such as American Express) and bank credit cards (such as VISA) • The sale is...
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Financial Accounting: A comprehensive and practical online guide for the basics of financial accounting docx
... Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses ... Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses ... Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Courses Library Library Library Library of of of of 69 36 61 76 Courses Courses Courses Courses...
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Financial Accounting Manual
... Grants by Local Government 5.4.9 Institutional Grants from Restricted Sources 5.4.9 Institutional Grants from Unrestricted Resources 5.4.9 Total Gross Scholarships and Fellowships ... Part E – Scholarships and Fellowships 5.4.9 Gross Scholarships and Fellowships 5.4.9 Pell Grants 5.4.9 Other Federal Funds 5.4.9 Grants by State Government ... Fellowships 5.4.10 Discounts and Allowances 5.4.10 Discounts & Allowances Applied to Tuition & Fees 5.4.10 Discounts & Allowances Applied to Sales & Services of Auxilliary Enterprises...
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