operating expense income statement or balance sheet

Accounting versus Financial Balance Sheets

... adjusted operating income. Adjusted Operating Income = Operating Income + R & D expenses –Amortization of Research AssetThe adjusted operating income will generally increase for firms that ... in the income statement as an adjustment to net income (butnot to operating income) .ã A majority, active interest, where the income statements are consolidated and theentire operating income ... financial expense. The operating income for a firm, measured correctly, should be equal to itsrevenues less its operating expenses. Neither financial nor capital expenses should beincluded in the operating...

Nguyên lý kế toán income statement

Danh mục: Kế toán - Kiểm toán

Nguyên lý kế toán- Income statement

Danh mục: Kế toán - Kiểm toán

... inventory)ắVaọt duùng (Supplies)ắSaỷn phaồm ủang cheỏ taùo (Work-in-process inventory)ắThaứnh phaồm (Finished goods inventory) Chương trình Giảng dạyKinhtế Fulbright2005-2006Bài giảng ... inventory)10/08/2005 by Nguyen Bao Linh 8Taứi saỷn lửu ủoọngắBaỷo hieồm traỷ trửụực (Prepaid insurance)ắTien thueõ traỷ trửụực (Prepaid rent)ắNguyeõn lieọu ton kho (Raw materials inventory)ắVaọt ... Vốn chủ sở hữuChi phíDoanh thuTài khoản được ghi tăng ở bên nào sẽ cósố dư thông thường (normal balance) ở bên đó Chương trình Giảng dạyKinhtế Fulbright2005-2006Bài giảng 2 Qui trình kế...

Balance sheets

Danh mục: TOEFL - IELTS - TOEIC

... the words from the balance sheet with the definitions.46Unit 0000For reference see A & C Black Dictionary of Banking and Finance (978-07136-7739-3).21. Balance sheetsThe balance sheet ... station. Put the story in order.B. Put the words into the spaces.48Unit 0000For reference see A & C Black Dictionary of Banking and Finance (978-07136-7739-3).22. Corporate financeAfter ... profits for stupid people b. something worth much less than manypeople believed C. Choose the best word to go into the space.D. Match the words on the left with the words on the right.51For reference...

finance wiley - understanding off balance sheet accounting [2003]

Danh mục: Kế hoạch kinh doanh

... thesame time units before using the formula or future value tables or calculator or spreadsheet.Panel D: Present Value of an Ordinary AnnuityDiagram of cash flowsFormulaPVOA = X {[1 − (1 ... recorded at fair value in the balance sheet and arereported as gains and losses on the income statement only when the investor sells them.Investors put held-to maturity securities on the balance ... else.Investors account for trading securities by recording them at fair value in the balance sheet and recognizing changes in fair value in the income statement as gains and losses.Available-for-sale...

Hidden financial risk understanding off–balance sheet accounting (2003)

Danh mục: Chuyên ngành kinh tế

... TechnologiesIncorporated522. Raytheon Corporation523. Rentrak Corporation524. Rent-Way, Incorporated525. RFS Hotel Investors, Incorporated526. Roanoke Electric Steel Corporation527. Safety Kleen Corporation528. ... Canmax Incorporated105. Castelle Incorporated106. Cendant Corporation107. COHR Incorporated108. Corel Corporation109. Cotton Valley ResourcesCorporation110. CPS Systems, Incorporated111. ... Incorporated112. Cross Medical Products,Incorporated113. CyberGuard Corporation114. CyberMedia Incorporated115. Cylink Corporation116. Data I/O Corporation117. Data Systems Network Corporation118....

Corporations: Paid-inCapital and the Balance Sheet pot

Danh mục: Kế toán - Kiểm toán

... premium Organizing a CorporationãThe process of creating a corporation begins when the organizers (incorporators) obtain a charter from the state.ãThe charter authorizes the corporation ... dates for dividends are: Objective 5Use Different Stock Valuesin Decision Making. Corporations: Paid-inCapital and the Balance Sheet Chapter 13 Accounting for Income Taxesby CorporationsãDeferred ... liability is the difference between income tax expense and income tax payable for any one year.ãRevenues and expenses may be reported in different periods for income statement and tax return purposes.ãAlternative...

Retained Earnings, TreasuryStock, and the Income Statement pptx

Danh mục: Kế toán - Kiểm toán

... subtracted from income subtotals (income from continuing operations, income before extraordinary items, and net income) in the computation on EPS.ãThey are not subtracted from income or loss from ... before income tax 90,000 Income tax expense 36,000 Income from continuing operations 54,000 Stock Dividends ãWhat are stock dividends?ãThey are a proportional distribution of a corporations ... $22. The Corporate Income Statement (Continuing Operations) Operating income 79,000Other gains (losses):Loss on restructuring operations 10,000Gain on sale of machinery 21,000 Income from...

Summary of Balance Sheets _part1 ppt

Danh mục: Kế toán - Kiểm toán

... Total operating revenues Operating expenses: Lottery Expanded lottery Total operating expenses Operating income Nonoperating revenues (expenses): Lottery Expanded lottery Total nonoperating ... administrative expenses accounted for $3.0 million. In fiscal year 2008, these same expenses totaled $12.3 million including $5.6 million for employees' salaries and wages, $3.1 million for games ... administrative expenses accounted for $3.0 million. In fiscal year 2009, these same expenses totaled $10.5 million including $4.2 million for employees' salaries and wages, $3.3 million for games...

Summary of Balance Sheets _part2 pptx

Danh mục: Kế toán - Kiểm toán

... Reconciliation of operating income to net cash provided by operating activities: Operating income $ 74,551,920 Adjustments to reconcile operating income to net cash provided by operating activities: ... of more than $5,000. Such assets are recorded at historical cost or at fair value if donated. The costs of normal maintenance and repairs that do not add to the value of the asset or materially ... expanded lottery 212,094 Telecommunications 183,950 Total operating expenses 183,942,192 Operating income 74,551,920 Nonoperating revenues (expenses): Transfers to the State Gaming Revenue Fund...

Summary of Balance Sheets _part3 ppt

Danh mục: Kế toán - Kiểm toán

... accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize ... Financial Statements June 30, 2010 and 2009 Tort claims involving Lottery employees are subject to the Kansas Tort Claims Act (K.SA 75-6101, etseq.). Employees' faithful performance ... those needed for payment of Lottery expenses, payment of compensation to retailers and transfers to the Prize Payment Fund as certified by the Executive Director of the Lottery. For the years...

Summary of Balance Sheets _part4 docx

Danh mục: Kế toán - Kiểm toán

... of operating income to net cash provided by operating activities: Operating income $ 70,819,125 $ 67,090,982 Adjustments to reconcile operating income to net cash provided by operating ... management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or ... the financial statements which would prevent or detect a misstatement in the financial statements. We noted that for many of the accounts associated with the corrected misstatements, the...

Summary of Balance Sheets _part5 docx

Danh mục: Kế toán - Kiểm toán

... made to correct an error in operating cash balance resulting in an increase in cash and income of $196,386. ~ An adjustment was made to the instant ticket inventory to correct year-end ... financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. See previous ... the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements...

Introduction To The Income Statement pdf

Danh mục: Quản trị kinh doanh

... Development225Selling Expense 520General & Administrative Expense 490Total Operating Expense 1,235 Operating Proﬁt752Interest Income 114Interest Expense 10Other Income 25Pretax Income 881 Income ... Income 881 Income taxes352 Income before Extraordinary Items529Extraordinary Items(132)Net Income 397====| Introduction to The Income Statement STATEMENT OF PROFITABILITY INCOME STATEMENT © The ... $8,374,000. If a balance sheet doesn’t balance, that means there is something wrong with the ﬁnancial statements. 1! BALANCE SHEET | Introduction to The Balance Sheet Balance Sheet As of December...

The Balance Sheet and Financial Disclosures pptx

Danh mục: Quản lý dự án

... 3Reporting Segment Information3-35Reporting by Operating SegmentReportable Operating Segment CharacteristicsEngages in business activities from which it may earn revenues and incur expensesMany ... cash or to cash or consumed within consumed within one year or the one year or the operating cycle, operating cycle, whichever is whichever is longer.longer.Cash that is restricted for a ... Sheet Limitations:pThe balance sheet does notportray the market value of the entity as a going concern nor its liquidation value.pResources such as employee skills and reputation are not recordedin the balance...

The Income Statement and Statement of Cash Flows4Copyright © 2007 by The McGraw-Hill Companies, docx

Danh mục: Quản lý dự án

... and size, income tax expense is a separate item. 4-8 Operating Income Nonoperating Income Operating Income Versus Nonoperating Income Includes revenues and expenses directly related ... of operating and nonoperating income and their relationship to earnings quality.4-15 Operating Income and Earnings QualityShould all items of revenue and expense included in operating income ... operations before income taxes and extraordinary items Income tax expense Income from continuing operations before extraordinary itemsDiscontinued operations (net of $xx in taxes)Extraordinary itemsA...