Tài liệu Khối Ngành Kinh Tế

As previously mentioned, fixed costs that are traceable to one segment can become common if the company is divided into smaller segments. The Financial Accounting Standards Board now requires that companies in the United States include segmented financial data in their annual reports.

119 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 790 | Lượt tải: 0

Patient service revenues are shown net of contractual adjustments and the provision for bad debts Patient service revenue excludes charity care (service provided where there is no expectation of payment). Two statements take the place of the Statement of Activities: Statement of Operations: This is only for unrestricted items Statement of Chan...

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 531 | Lượt tải: 0

Information related to financial statements Management’s responsibility for F/S and internal control over financial reporting Appropriate disclosure, presentation, and reasonableness of items Statement that uncorrected misstatements are immaterial Information provided to auditors by management Internal control over financial reporting (for pub...

16 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 591 | Lượt tải: 0

Glacier Peak Outfitters has the following direct material standard for the fiberfill in its mountain parka. 0.1 kg. of fiberfill per parka at $5.00 per kg. Last month 210 kgs. of fiberfill were purchased and used to make 2,000 parkas. The material cost a total of $1,029.

109 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 727 | Lượt tải: 0

Variable overhead and the activity measure should vary in a similar pattern. Identify variable overhead cost drivers. Examples: machine hours, labor hours, process time. Dollar measures should be avoided as they are subject to price-level changes.

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 543 | Lượt tải: 0

Direct or indirect format is permitted The cash flow statement is for all 3 net assets categories: unrestricted, temporarily, permanently restricted Cash flows are Not displayed separately for the 3 categories 3 Categories (Operating, Investing, and Financing) Interest payments and revenues appear in the operating section. The indirect method ...

18 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 661 | Lượt tải: 0

Standard cost analysis may be used in any organization with repetitive tasks. A relationship between tasks and output measures must be established. I am not responsible for the unfavorable laborefficiency variance! You purchased cheapmaterial, so it took moretime to process it. You used too much time because of poorly trained workers and ...

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 560 | Lượt tải: 0

The relevant question is . . . “How much of the cost variances is due to higher activity, and how much is due to cost control?” To answer the question,we mustthe budget to theactual level of activity.

43 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 609 | Lượt tải: 0

Valuation of investments at cost or market value is not always evident value impairment that is other than temporary. Propriety, effectiveness, and risk disclosure of derivative securities used as a hedges Determination of the fair value of derivatives and securities, including valuation models and the reasonableness of key assumptions. Deter...

17 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 574 | Lượt tải: 0

The statement must distinguish changes in net assets that are permanently restricted, temporarily restricted, and unrestricted. Restrictions must be outside donor-imposed Can use three separate statements, columns or other formats Revenue vs support: Support: is a class of revenues limited to gifts such as contributions Exchange transaction, su...

44 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 614 | Lượt tải: 0