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sheet income statement statement of changes in equity statement of cash flows and the notes thereto shall each be clearly identified by indicating the name of the statement the name of the reporting entity and the period to which it refers

Principles of Accounting- Preparing the Statement of Cash Flows

Principles of Accounting- Preparing the Statement of Cash Flows

Kế toán - Kiểm toán

... at the change in the balance from the beginning to the end of period These numbers are often shown at the end of the cash flow statement • • Total net cash flow + the beginning cash balance = the ... because they have been recorded in the other activity (investing and financing) These profits (losses) are reflected in the other activities (investing or financing), so they should be adjusted to ... Principles of accounting Fulbright Economics Teaching Program 2005-2006 Lecture 4a Cash Flows and Income The income statement and the statement of cash flows meet the different demands for information...
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Principles of Accounting- Statement of Cash Flows

Principles of Accounting- Statement of Cash Flows

Kế toán - Kiểm toán

... Principles of accounting Lecture Sources of data used for preparing the statement of cash flows Balance sheet, showing the beginning and ending balances Income statement Notes of financial statements ... Teaching Program 2005-2006 Principles of accounting Lecture The main objective of the statement of cash flows • Shows the relationship between the Net Income and Net Cash Flow • Explains how cash ... (908) 3,361 OPERATING FINANCING Net Cash Flows from Financing INVVESTING Net Cash Flows from Investing Total Net Cash Flows (26) 61 Beginning Cash Balance 4,846 3,922 3,016 Ending Cash Balance 3,922...
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STATEMENT OF CASH FLOWS handout

STATEMENT OF CASH FLOWS handout

Nguyên lý kế toán

... Prepare a statement of cash flows using the indirect method Investing and Financing Activities Investing and Financing Activities The additional information notes that the increase in common stock ... by investing activities Cash flows from financing activities: Issuance of common stock Payment of cash dividends Net cash used by financing activities Net increase in cash Cash at beginning of ... Prepare a statement of cash flows using the indirect method Investing and Financing Activities Investing and Financing Activities The additional information explains that the equipment increase...
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The Statement of Cash Flows pdf

The Statement of Cash Flows pdf

Kế toán - Kiểm toán

... Statement of Retained Earnings Statement of Cash Flows 12/31/x2 (a point in Balance Sheet Purposes of the Statement of Cash FlowsThe statement of cash flows is designed to fulfill the following: ... Purpose of The Statement of Cash Flows: Basic Concepts The statement of cash flows reports the entity s cash flows (cash receipts and cash payments) during the period Objective Identify the Purposes ... Purposes of the Statement of Cash Flows Purposes of the Statement of Cash Flows 12/31/x1 For the Year Ended 12/31/x2 (a point in time) (a period of time) time) Income Statement Balance Sheet Statement...
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Báo cáo khoa học:

Báo cáo khoa học: "cExternal beam radiation results in minimal changes in post void residual urine volumes during the treatment of clinically localized prostate cancer" ppt

Báo cáo khoa học

... refined to decrease prostate treatment margins to minimize toxicity to normal structures Therefore, an investigation of all factors with the potential to influence prostate motion is critical The ... the manuscript GSM has made the selection of patients, involved with the study design, has been involved with writing and revising the manuscript, statistical analysis and final approval of the ... the greatest scrutiny are the bladder and rectum secondary to the close proximity to the prostate gland The literature demonstrates a robust relationship between the influence of rectal filling...
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Theories of cognition, emotion and the social world - missing links in psychosis

Theories of cognition, emotion and the social world - missing links in psychosis

TOEFL - IELTS - TOEIC

... lean towards an explanation of negative symptoms However, the heritability of schizophrenia is the heritability of positive symptoms, since it is from these that the condition is identified The ... stress a minority of people (and only a minority) develop psychosis? Is there any kind of meaningful link between the nature of the events and the form and content of psychosis? Are there particular ... 2001) They seek to identify the origins of psychosis by explaining the causation of individual symptoms To this, they adduce interactions between social contexts, emotional tone and cognitive...
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Tài liệu Dynamic Changes IN MARINE ECOSYSTEMS Fishing, Food Webs, and Future Options docx

Tài liệu Dynamic Changes IN MARINE ECOSYSTEMS Fishing, Food Webs, and Future Options docx

Điện - Điện tử

... engaged in scientific and engineering research, dedicated to the furtherance of science and technology and to their use for the general welfare Upon the authority of the charter granted to it by the ... for the four principle species of tuna and billfish caught by longliners in the Indian Ocean The increase in total catch is inconsistent with the hypothesized stock collapse indicated by the ... Engineering in providing services to the government, the public, and the scientific and engineering communities The Council is administered jointly by both Academies and the Institute of Medicine Dr Ralph...
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THE SUSTAINABLE DEVELOPMENT OF TREE CROPS AND THE PREVENTION OF VEGETATION FIRES IN SOUTH SUMATRA, INDONESIA pptx

THE SUSTAINABLE DEVELOPMENT OF TREE CROPS AND THE PREVENTION OF VEGETATION FIRES IN SOUTH SUMATRA, INDONESIA pptx

Lâm nghiệp

... minority of farmers - often young - have less than that they have inherited and are awaiting the opportunity to develop With too little land to sustain their family they supplement their income by ... acquisition of land by large companies in the 1980s and 1990s Izin prinsip, izin lokasi: fast-track land acquisition The granting of an HGU on areas above 200 is in the hands of the National Land ... nurseries in the villages to provide clonal rubber to the farmers 28 The success rate varies considerably according to the quality of the implementing institution and the location In many cases quality...
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THE FACTORS AFFECTING THE USE OF ELDERLY CARE AND THE NEED FOR RESOURCES BY 2030 IN FINLAND pot

THE FACTORS AFFECTING THE USE OF ELDERLY CARE AND THE NEED FOR RESOURCES BY 2030 IN FINLAND pot

Sức khỏe người cao tuổi

... been declining in the late 90’s As the DiffAGE85+ parameter is indefinite in sign results not indicate a pressure to increase the supply of care in homes for the elderly The contribution of each ... improvements in functional ability of the elderly will by 2030 increase the average starting-age for using home and community care by three or five years and delay the admission into institutional care by ... to double the home help service resources Therefore we also alter the intensity of the home nursing by increasing the time a nurse will spend with each client roughly by 20%, letting the number...
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Báo cáo lâm nghiệp:

Báo cáo lâm nghiệp: "Relationships between the parameters of aboveground parts and the parameters of root plates in Norway spruce with respect to soil drainage" docx

Báo cáo khoa học

... trees growing in well-drained sites Interestingly, on the other hand, in waterlogged sites, the mean value of Rrp was 159 cm only, but it was 211 cm in trees growing in well-drained sites Therefore, ... waterlogged sites Moreover, this correlation was even lower in the case of spruce trees growing in well-drained sites Interestingly, in either of the localities no correlation was determined between the ... differences in the calculated mean values of AWrp, St and Sv between the trees growing in the waterlogged and those in the well-drained sites The mean value for PRrp was 73 cm in spruce trees growing in...
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Báo cáo khoa học:

Báo cáo khoa học: "Experimental reproduction of proliferative enteropathy and the role of IFN-gamma in protective immunity against Lawsonia intracellularis in mice" pdf

Báo cáo khoa học

... erutluc erup a htiw sretsmah ni sitiretne evitarefilorp fo noitcudorpeR KHG noswaL ,S tsirOcM ,S insaJ 761-951 ,601 ,2991 htaP pmoC J sitiretne evitarefilorp enicrop fo noitcudorper latnemirepxE JP ... secnerefeR 4002 ni ytisrevinU kuknoK fo dnuF hcraeseR ytlucaF eht yb detroppus saw krow sihT stnemgdelwonkcA snoitcefni tsniaga ytinummi evitcetorp a fo noitcudni eht rof γ-NFI fo ecnatropmi eht ... yad ,1 ;rekram AND pb-001 dradnats ,M :senaL secef eht ni RCP yb deifitnedi AND pb-913 cificeps)A( ecim R γ-NFI fo mucec eht ni airetcab eht fo noitacifitnedi dn−a fo scitenik noitcefnI giF siralullecartni...
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Báo cáo khoa học:

Báo cáo khoa học: "Analysis of the seroprevalence of bovine paratuberculosis and the application of modified absorbed ELISA to field sample testing in Korea" potx

Báo cáo khoa học

... roF spuorg owt otni dedivid ylraelc ton era selpmas fo seulav D.O eht ecnis tluciffid si noitcaer evitagen dna evitisop a fo noitaitnereffid eht rof eulav ffotuc lamitpo ASILE-P rof sevruc citsiretcarahc ... llA lortnoc evitagen a sa desu saw ,sraey naht erom rof evitagen erutluc dna evitagenores neeb dah hcihw ,sdreh tnereffid morf slamina evitagenores ruof morf loop mures a ,lortnoc evitisop a sa ... tnemeerga tnecrep dna ,]2[ scitsitats appak ,]3[ sisylana )COR( citsiretcarahc gnitarepo reviecer ehT 1 n n n 1 1 n n n 2 1 sisylana lacitsitatS pets gnitaoc negitna eht tpecxe erutarepmet moor...
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Báo cáo lâm nghiệp:

Báo cáo lâm nghiệp: " Biomass and composition of understory vegetation and the forest floor carbon stock across Siberian larch and mountain birch chronosequences in Iceland" docx

Báo cáo khoa học

... ha–1) the C-stock in ground vegetation of L5 had increased again and there was a net gain of carbon in this compartment compared to the treeless pasture (Fig 5) The increasing C-stock in dead ... usually occurs in about 15 years, followed by the first thinning at age of ca 30 years and with at least two additional thinnings during a rotation of 80–120 years [5] The stand density at final harvest ... should be 400–600 trees per hectare [5] It is noteworthy that changing the planting density to what is customary in commercial larch plantations in Scandinavia, and with proper thinning regime, the...
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Báo cáo lâm nghiệp:

Báo cáo lâm nghiệp: " Effects of ectomycorrhizal inoculation and the type of substrate on mycorrhization, growth and nutrition of containerised Pinus pinea L. seedlings produced in a commercial nursery" docx

Báo cáo khoa học

... only the growth of the seedling but also their physiological status by enhancing the photosynthetic capacity [11] and by increasing the uptake of water and nutrients, and their accumulation in the ... added to a known volume of autoclaved vermiculite before their application Inoculation with these fungi was carried out by mixing the vermiculite containing the spores with the potting substrate to ... up in order to check the effect of the factors: (a) inoculation with spores of the five ectomycorrhizal fungi and (b) type of substrate, on mycorrhization and development of P pinea seedlings...
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báo cáo khoa học:

báo cáo khoa học: " Ethylene is involved in pistil fate by modulating the onset of ovule senescence and the GA-mediated fruit set in Arabidopsis" docx

Báo cáo khoa học

... of ethylene mutants ein2-5 and ctr1-1 Consistently with the loss of pistil response to GA (shown in Figure 3), the ethylene-insensitive mutant exhibited a one-day delay in the initiation of the ... (Figure 4B) The ovule senescence of the ein2-5 mutant initiated at DPA, while it initiated at DPA in parental plants (Figure 4A) Once it is initiated, the progression of ovule senescence in the ethylene-insensitive ... are in agreement with our data obtained using inhibitors of ethylene action, and reveal that the role of ethylene in accelerating the onset of ovule senescence without affecting the progression...
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báo cáo khoa học:

báo cáo khoa học: " Intervening in global markets to improve access to HIV/AIDS treatment: an analysis of international policies and the dynamics of global antiretroviral medicines markets" potx

Báo cáo khoa học

... over the past several years, at least using typical measures of competition First, there has been a large increase in the number of manufacturers In addition, the number of purchasers and total ... policies may discourage other producers from incurring the costs to develop and produce quality-assured ARVs, thereby decreasing the number of competitors in the market The GFATM's Voluntary Pooled ... LS and SM contributed to data analysis and writing of the manuscript MK and TB contributed to the writing of the manuscript and edited it for important content JH conducted data analysis and...
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Báo cáo y học:

Báo cáo y học: " Predictors and correlates for weight changes in patients co-treated with olanzapine and weight mitigating agents; a post-hoc analysis" docx

Báo cáo khoa học

... regression The EI is a 51-item questionnaire that measures factors: cognitive restraint of eating, disinhibition of eating, and susceptibility to hunger The EBA consists of items and is used to determine ... reported exceedingly experiencing the behavior/feeling) The VAS is used to determine eating behavior during the previous 24 hours and consists of items (hunger, interest in food, and appetite) rated ... loss and weight gain in patients treated with olanzapine and weight-mitigating agents Interestingly, baseline BMI has been identified in the past as a predictor for weight gain with olanzapine...
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Báo cáo y học:

Báo cáo y học: "Influence of HLA DRB1 alleles in the susceptibility of rheumatoid arthritis and the regulation of antibodies against citrullinated proteins and rheumatoid factor" ppsx

Báo cáo khoa học

... Euro-Diagnostica, Arhem, The Netherlands) with a cutoff level of 25 arbitrary units per milliliter in accordance with the instructions of the manufacturer The range of measurement was to 1,600 U/ mL, and all ... Number of SE alleles Figure Box plots of anti-citrullinated protein antibody (ACPA) levels (a) and rheumatoid factor (b) in rheumatoid arthritis patients depending on the number of shared epitope ... however, the definition of 'protective alleles' differs depending on the study [16], making all of these results difficult to interpret Alleles with the DERAA motif at positions 70 to 74 in the third...
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Báo cáo y học:

Báo cáo y học: "Kinematic and dynamic gait compensations in a rat model of lumbar radiculopathy and the effects of tumor necrosis factor-alpha antagonis" ppsx

Báo cáo khoa học

... the hind limbs could be visualized in the sagittal plane For each event, the geometric position of the foot in the ventral plane was marked using the digitization software Pixel coordinates and ... within variability caused by velocity changes and animal growth, altered by habituation to the gait test, or affected by stress associated with limb injury in the rat The reasons for this inconsistency ... unknown in pre-clinical models, despite being of clinical relevance Moreover, changes in nociception (allodynia and hyperalgesia) may not necessarily be related to changes in rodent gait [9, 42] Instead,...
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Báo cáo y học:

Báo cáo y học: "Entropy and bispectral index for assessment of sedation, analgesia and the effects of unpleasant stimuli in critically ill patients: an observational study" potx

Báo cáo khoa học

... prescribed by the treating physician and applied by the bedside nurse, both of whom were blinded to the EEG parameters The bedside nurse was free to administer drugs within the prescribed limits before ... considered to be protocol guided, with goals established by the physician and adjustments made by the bedside nurse In clinical routine, many other parameters are used (together with or without a ... bypass without confirmation of normal neurology before inclusion Routine haemodynamic monitoring and treatment were performed according to the decision of the treating physician and standard protocols...
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