Кроме того, в конце книги вы найдете сборник задач и тестов, которые помогут вам закрепить полученный благодаря данному изданию материал. Начинающему трейдеру, который хочет стать профессионалом, не стоит обращать внимания на такие книги, которые обещают после их прочтения сворачивать торговые горы. Также, различные инструкции для «чайников» окажутся бесполезной тратой времени и денег. Что же нужно … Lire la suite
Once all ledger accounts and their balances are recorded, the debit and credit columns on the trial balance are totaled to see if the figures in each column match each other. The final total in the debit column must be the same dollar amount that is determined in the final credit column. For example, if … Lire la suite
Human workers are typically good for 8-10 hours of production every day. Artificial intelligence can continue operating for an indefinite time period. With these artificial intelligence pros and cons, it is important to think of this technology as a decision support system. It is not the type of AI from science-fiction stories which attempts to … Lire la suite
Postal Service’s post office box number for your mailing address. Don’t use a post office box owned and operated by a private firm or company. For more information about the U.S. tax rules that apply to foreign students, professors, or researchers, see Pub. However, in box 3 the taxpayer must list his/her local address, which … Lire la suite
Overheads are costs that relate to ongoing business expenses that are not directly attributed to creating products or services. Office staff, utilities, the maintenance and repair of equipment, supplies, payroll taxes, depreciation of machinery, rent and mortgage payments and sales staff are all considered overhead costs. Many small businesses start out using the cash basis … Lire la suite
However, both methods should eventually reflect the same final numbers. With the accrual basis of accounting, the total amount recorded as utilities expense reflects the cost of the actual usage of the utilities during the reporting period. It does not matter whether an invoice has been sent by the utility supplier to the company. If there … Lire la suite
Costs are fixed for a set level of production or consumption, and they become variable after this production level is exceeded. To visualize the behavior of a mixed cost, it is helpful to graph at least 8 observations. Each observation’s total cost (y) is aligned with the y-axis and is also aligned with the volume … Lire la suite
It means that the actual costs are higher than the standard costs and the company’s profit will be $50 less than planned unless some action is taken. It’s distinct from general budget setting because it focuses on cost units. In other words, it focuses on the cost of what the business produces, as opposed to … Lire la suite
Retained earnings, being a part of a company’s equity, represent funds that are not obligated for distribution. Hence, a company can strategically allocate these funds to pay off existing debts. If the company is experiencing a net loss on their Income Statement, then the net loss is subtracted from the existing retained earnings. Regardless of … Lire la suite
In this situation, FCF would reveal a serious financial weakness that wouldn’t be apparent from an examination of the income statement. Investors should be aware of these considerations when comparing the cash flow of different companies. However, Company A is actually earning more cash by its core activities and has already spent 45M in long … Lire la suite
Department of the Treasury to represent taxpayers before the Internal Revenue Service (IRS). Enrolled agent status is the highest credential awarded by the IRS, unlimited rights of representation.[11] The EA credential is recognized across all 50 U.S. states. A CMA can also provide services to the public, but to an extent much lesser than that … Lire la suite