Tài liệu Kế Toán - Kiểm Toán

We are living and working in Industry 4.0 time. It will affect many areas, including services and business models. This information technology has contributed to accounting work being more timely and complete. However, in recent times, there has been little research done on the relationship between the demands for accounting information systems ...

16 trang | Chia sẻ: huongthu9 | Ngày: 16/08/2021 | Lượt xem: 609 | Lượt tải: 0

Part I Vertical, or common size, analysis focuses on important relationships within financial statements. We usually pick a value on the financial statement and express all other values on that statement as a percent of the selected amount. Part II When preparing a common size income statement we normally let net sales equal 100 percent and expr...

15 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 751 | Lượt tải: 0

Information needed to prepare a statement of cash flows: Comparative Balance Sheets. Income Statement. Additional details concerningselected accounts.

19 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 681 | Lượt tải: 0

Current Dividend Preference: The current preferred dividends must be paid before paying any dividends to common stock. Cumulative Dividend Preference: Any unpaid dividends from previous years (dividends in arrears) must be paid before common dividends are paid.

19 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 665 | Lượt tải: 0

Part I In general, the amount reported for each liability is the result of three factors, the first factor is recording the initial amount of the liability. Part II The company records each liability at its cash equivalent, which is the amount of cash a creditor would accept to settle the liability immediately after a transaction or event creat...

18 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 694 | Lượt tải: 0

A patent is an exclusive right granted by the federalgovernment to sell or manufacture an invention. Cost is purchaseprice plus legalcost to defend Amortize costover the shorter of useful life or 20 years Licensing rights grant limited permission to use a productor service according to specific terms and conditions. You may be using comp...

21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 586 | Lượt tải: 0

The receivables turnover ratio indicates how many times, on average, this process of selling and collecting is repeated during the period. The higher the ratio, the faster the collection of receivables. Rather than evaluate the number of times accounts receivable turn over, some people find it easier to think in terms of the number of days to coll...

16 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 590 | Lượt tải: 0

The value of inventory can fall below its recorded cost for two reasons: it’s easily replaced by identical goods at a lower cost, or it’s become outdated or damaged. When the value of inventory falls below its recorded cost, the amount recorded for inventory is written down to its lower market value. This is known as the lower of cost or mark...

18 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 625 | Lượt tải: 0

International Financial Reporting Standards (IFRS) are accounting rules established by the International Accounting Standards Board for use in over 100 countries around the world. In 2008, the SEC announced a plan to allow some U.S. companies to use IFRS in 2009 and could require mandatory use of IFRS starting in 2014.

17 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 722 | Lượt tải: 0

Accrual adjustments are used to record revenue or expenses when they occur prior to receiving or paying cash, and to adjust corresponding balance sheet accounts. Each accrual adjustment involves one asset and one revenue account, or one liability and one expense account.

17 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 804 | Lượt tải: 0