incomplete intermediate no 17
scientific american special online issue - 2004 no 17 - tackling major killers - cancer
Ngày tải lên :
12/05/2014, 16:36
... Vol 1, No 2, pages 109– 117; November 2001 Rules for Making Human Tumor Cells William C Hahn and Robert A Weinberg in New England Journal of Medicine, Vol 347, No 20, pages 1593–1603; November ... Kidney, melanoma Phase I (kidney), phase I/II (melanoma) Immuno-Designed Molecules Paris Privately held Prostate, melanoma Phase II tests Merix Bioscience Durham, N.C Privately held Melanoma Entering ... coat proteins Adapter molecule on engineered adenovirus Receptor made only by tumor cells Normal adenovirus receptor No infection or cell killing NORMAL CELL Targeted virus takes over cancer cell,...
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intermediate accounting 17th ed. - e. stice, et al., (cengage, 2010)
Ngày tải lên :
29/08/2014, 23:40
... CengageNOWTM Express for Stice/Stice/Skousen Intermediate Accounting, 17e CengageNOW Express is an online homework solution in accounting that delivers better student outcomes—NOW! CengageNOW Express ... University Tim M Lindquist, University of Northern Iowa Walter J Luchini, Champlain College Mostafa Maksy, Northeastern Illinois University Barbara Marotta, Northern Virginia Community College Dawn ... worldwide economy, these accounting differences have become impossible to ignore For example, to raise debt or equity capital, many nonU.S firms, such as Sony, British Petroleum, and Nokia, list...
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DECREE NO 1752016ND CP DATED DECEMBER 30, 2016, ON AMENDMENTS TO CERTAIN ARTICLES OF THE DECREE NO 862013ND CP ON THE BUSINESS OF PRIZE REWARDING ELECTRONIC GAMES FOR FOREIGNERS
Ngày tải lên :
23/02/2017, 22:33
... business; however, such advertisements shall be neither audible nor visible to the people outside the establishment The company cannot advertise the activities of prize-rewarding electronic gaming ... 1, 3, 4, 5, 7, 8, and 10, Article 20 of this Decree If possessing no tourist accommodation establishment, the company shall not be required to submit the documents defined in Section and 4, Article ... This Decree comes into force as of February 15, 2 017 The companies having applied for certification of business eligibility and having been notified by the Ministry of Finance of the adequacy...
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CIRCULAR NO 2332016TT BTC DATED NOVEMBER 11, 2016, ON AMENDMENTS TO CIRCULAR NO 562014TT BTC ON GUIDELINES FOR THE GOVERNMENTS DECREE NO 1772013ND CP ON 233 2016 TT BTC 337193
Ngày tải lên :
24/02/2017, 21:14
... Circular No 56/2014/TT-BTC The phrase “Point h” at Clause Article of Circular No 56/2014/TT-BTC shall be deleted The phrase “khoản Điều Nghị định số 177 /2013/NĐ-CP” ("Clause Article of Decree No 177 /2013/ND-CP”) ... Article of Decree No 149/2016/ND-CP") at Point d Clause Article of Circular No 56/2014/TT-BTC The phrase “khoản Điều Nghị định số 177 /2013/NĐ-CP” ("Clause Article of Decree No 177 /2013/ND-CP”) ... No 149/2016/ND-CP”) shall be added at the end of the phrase “Điều 9, Điều 10 Nghị định số 177 /2013/NĐ-CP” (“Article 9, Article 10 of Decree No 177 /2013/ND-CP") at Clause Article of Circular No...
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DECREE NO 1492016ND CP DATED NOVEMBER 11, 2016, AMENDING AND SUPPLEMENTING a NUMBER OF ARTICLES OF DECREE NO 1772013ND CP ON THE IMPLEMENTATION OF a NUMBER o149 2016 ND CP 332872
Ngày tải lên :
24/02/2017, 21:14
... Article Effect This Decree comes into force from January 01, 2 017 Clause Article 3, point e clause Article of Decree No 177 /2013/ND-CP dated November 14, 2013 by the Government providing guidance on ... in clause Article of Decree No 177 /2013/ND-CP and clause Article of this Decree and ensure that regulations on price are promulgated and effective by January 01, 2 017 The Minister of Transport ... clause of this Article shall announce the list of business organizations and individuals declaring at the central government; People’s Committees of provinces shall announce the list of business...
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79 test bank for intermediate accounting 17th
Ngày tải lên :
25/03/2017, 09:21
... the SEC combining accounting knowledge with an expertise in data processing developing accounting information for use within a company Which of the following is not normally an objective of financial ... standard is not reviewed unless the SEC makes a complaint task of reviewing the standard to see if modification is necessary is given to the AICPA principle of consistency requires that no revisions ... legally barred from lobbying the FASB are not allowed to lobby the FASB if the standard would have a negative impact on their financial statements are not allowed to lobby the FASB if the standard...
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Intermediate accounting 17e stice skousen cengage chapter 01
Ngày tải lên :
12/05/2017, 13:46
... economic entities that is intended to be useful in making economic decisions—in making reasoned choices among alternative courses of action.” Statement of the Accounting Principles Board No 4, ... Concepts No 1, par 34 1-32 Objectives of Financial Reporting Understandability Understandability Financial reporting should provide information that is understandable to one who has a reasonable knowledge ... (risk) of prospective cash flows 1-35 Objectives of Financial Reporting Evaluating Evaluating Economic Economic Resources Resources Financial reporting should also provide information about a company’s...
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Intermediate accounting 17e stice skousen cengage chapter 02
Ngày tải lên :
12/05/2017, 13:46
... been earned but not yet recorded Unrecorded liabilities—Expenses and liabilities that have been incurred but not yet recorded Prepaid expenses—Expenses that have been recorded but not yet incurred ... (continues) 2-37 2-38 Closing the Nominal Accounts • Real accounts Not closed to a zero balance at the end of the accounting period Carried forward to the next period • Nominal (or temporary) accounts ... all nominal accounts to a zero balance 2-39 The Closing Process Revenues xx Retained Earnings Bal xxx Beg Bal xxx Revenues Since Since the the revenue revenue account account is is aa nominal nominal...
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Intermediate accounting 17e stice skousen cengage chapter 03
Ngày tải lên :
12/05/2017, 13:47
... current 3-25 Noncurrent Liabilities Current liabilities not usually include: • Debts to be liquidated from a noncurrent sinking fund • Short-term obligations to be refinanced 3-26 Noncurrent Liabilities ... Assets • Current assets are normally listed on the balance sheet before the noncurrent assets and in the order of their liquidity, with the most liquid items first 3-16 Noncurrent Assets • Investments ... Equity 3-2 3-3 Accounting is not a science 3-4 The primary purpose of the balance sheet is to help forecast the future 3-5 If a company economically controls the future economic benefits association...
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Intermediate accounting 17e stice skousen cengage chapter 04
Ngày tải lên :
12/05/2017, 13:47
... would not reasonable be expected to recur in the foreseeable future .”¹ ¹Opinions of the Accounting Principles Board No 30, “Reporting the Results of Operations (NY: AICPA, 1973), par 20 4-39 Not ... statement notes 4-38 Extraordinary Items Extraordinary items are events and transactions that are both unusual in nature and infrequent in occurrence Thus, they must contain “a high degree of abnormality ... 4-36 Discontinued Operations According to FASB Statement No 144, assets and liabilities associated with discontinued components that have not been completely disposed of as of the balance sheet...
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Intermediate accounting 17e stice skousen cengage chapter 05
Ngày tải lên :
12/05/2017, 13:47
... financing activities, + or − 5-10 Noncash Investing and Financing Activities • Noncash investing and financing activities affect an entity’s financial position but not the entity’s cash flow Examples ... involve the purchase and sale of financial instruments not intended for trading purposes; property, plant, equipment; and other assets not generally held for resale, as well as the making and ... include: Equipment purchased with a note payable Land acquired by issuing stock • Significant transactions should be disclosed separately • These transactions not appear in the statement of cash...
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Intermediate accounting 17e stice skousen cengage chapter 07
Ngày tải lên :
12/05/2017, 13:47
... uncollectible: Allowance for Bad Debts Accounts Receivable xxx Note: Note: Bad Bad Debt Debt Expense Expense is is not not debited debited xxx 7 -17 Uncollectible Receivables (Allowance Method) Occasionally, ... credit sales of goods/services to customers • Notes receivables—trade receivables with a formal written promise to pay 7-5 Nontrade Receivables Nontrade receivables include all other types of ... customer’s account The second entry reports that the sweaters are now in inventory 7-12 Accounting for Bad Debts • Occurs when customers not pay for items or services purchased on credit • Bad debts...
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Intermediate accounting 17e stice skousen cengage chapter 08
Ngày tải lên :
12/05/2017, 13:47
... Recognition • Revenue is not recognized prior to the point of sale because either: • A valid promise of payment has not been received from the customer, or • The company has not provided the product ... FASB’s two criteria for recognizing revenues and gains were articulated in FASB Concepts Statement No 8-2 Revenue Recognition Revenues and gains are generally recognized when: They are realized or ... the sign-up fee, the customer is required to pay $50 per month for 100 months, which is the economic life of this service agreement 8-7 Appropriate Accounting for a Service Provided Over an Extended...
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Intermediate accounting 17e stice skousen cengage chapter 09
Ngày tải lên :
12/05/2017, 13:47
... Cash 10,000 To record adjustment at the end of the period if invoice has not been paid and the discount period has lapsed: No entry required 9-23 Purchase Returns and Allowances • Adjustments are ... Methods The four methods will be illustrated using the following simple example for Dalton Company Note: No beginning inventory 9-26 Specific Identification Method • Assigns the actual cost of the asset ... companies that use LIFO report the amount of their LIFO reserve, either as a parenthetical note in the balance or the notes to the financial statements 9-43 Calculating FIFO Cost of Goods for Ryanes for...
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Intermediate accounting 17e stice skousen cengage chapter 10
Ngày tải lên :
12/05/2017, 13:47
... Expense* Discount on Notes Payable 3,131 7,189 3,131 *$50,323 − $7,189 = $43,134 Notes payable $15,323 − $3,500 = 11,823 Discount on notes payable $31,311 Present value of notes payable at the ... entries: Notes Payable Cash 7,189 Interest Expense Discount on Notes Payable 3,500 7,189 3,500 10-21 Deferred Payment December 31, 2012—Made second payment of $7,189 and amortized debt discount Notes ... orders the company has received for equipment that has not yet been produced or • delivered These orders not constitute sales because they not satisfy the revenue recognition requirement 10-13...
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Intermediate accounting 17e stice skousen cengage chapter 11
Ngày tải lên :
12/05/2017, 13:47
... determine the denominator, use the following formula (assuming years): [n (n + 1)] SYD = [5 (5 + 1)] SYD = SYD = 15 (continues) 11-11 Sum-of-the-Years’ Digits Method Now that we know the denominator, ... Customer List Customer List 18,000 10,500 7,500 11-49 Impairment of Intangibles Not Subject to Amortization SFAS No 142 describes the following examples of intangibles with indefinite lives: • ... has an indefinite life 11-50 Impairment of Intangibles Not Subject to Amortization • Impalable Company has a broadcast license that has no foreseeable end to its useful life The license cost...
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Intermediate accounting 17e stice skousen cengage chapter 12
Ngày tải lên :
12/05/2017, 13:47
... to trade creditors for the purchase of goods or services are called trade notes payable • Nontrade notes payable include notes issued to banks or to officers and stockholders 12-7 Short-Term Obligations ... • No recognition of interest is required 12-6 Short-Term Debt • In most cases, debt is evidenced by a promissory note, which is a formal written promise to pay a sum of money in the future • Notes ... Liabilities • Liabilities are usually classified as current or noncurrent • If a liability arises in the course of an entity’s normal operating cycle, it is considered current if: current assets...
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Intermediate accounting 17e stice skousen cengage chapter 13
Ngày tải lên :
12/05/2017, 13:47
... is known as the preemptive right 13-5 Par or Stated Value • Historically, par value was equal to the market value of the shares at issuance • Today, most stocks have a nominal par value or no ... Cumulative and Noncumulative Preferred Stock • Dividends on cumulative preferred stock that are passed are referred to as dividends in arrears • With noncumulative preferred stock, it is not necessary ... as a contra-equity account, not as an asset • Does not create a gain or loss on reacquisition, reissuance, or retirement • May decrease Retained Earnings, but cannot increase it 13-27 Cost Method...
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Intermediate accounting 17e stice skousen cengage chapter 14
Ngày tải lên :
12/05/2017, 13:47
... securities typically not mature 14-5 Available-for-Sale Securities • Available-for-sale securities are equity securities that are not considered trading securities and are not accounted for using ... and are not accounted for using the equity method • Debt securities that are not being held until maturity and are not classified as trading securities are considered to be “available-for-sale” ... are accounted for using the equity method • Even if the joint venture does not have a 50–50 ownership structure, the minority interest will still account for the joint venture using the equity...
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Intermediate accounting 17e stice skousen cengage chapter 15
Ngày tải lên :
12/05/2017, 13:47
... Economic Advantages to Leasing Over Purchasing For Forthe theLessee Lessee No down payment Avoid risks of ownership Flexibility For Forthe ... estimated economic life of the asset The present value of the lease payments at the beginning of the lease is 90% or more of the fair market value of the leased asset 15-20 IASB Approach IAS 17, “Accounting ... years, beginning January 1, 2011, noncancelable • Rent amount: $65,000 per year payable annually in advance; includes $5,000 to cover executory costs • Estimated economic life of equipment: years...
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