COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1黑人大刚交亚洲，879 $1aaa黄色视频aaa，742 美國聯(lián)合公司的資產(chǎn)負債表美國聯(lián)合公司資產(chǎn)負債表 20X2 和20X1 (單位：百萬單位：單位百萬)資產(chǎn)流動資產(chǎn)：現(xiàn)金及現(xiàn)金等價物應(yīng)收帳款存貨其它流動資產(chǎn)合計固定資產(chǎn)：財產(chǎn)，廠房和設(shè)備減：累計折舊財產(chǎn)欧美第一黄片，廠房及設(shè)備凈值無形資產(chǎn)及其它資產(chǎn)固定資產(chǎn)合計 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 債務(wù)負債債務(wù)和股東權(quán)益?zhèn)鶆?wù)流動負債： 20X2 20X1 資產(chǎn)排列的順序是根據(jù)在通$213 $197 應(yīng)付帳款 50 53 應(yīng)付票據(jù)常情況下企業(yè)持續(xù)經(jīng)營將資205 223 應(yīng)計費用$486 $455 流動負債合計產(chǎn)轉(zhuǎn)化為現(xiàn)金所需要的時間長期負債：長度视频一区亚洲无码。長度。顯然亚洲欧美另类中文字幕，現(xiàn)金比財產(chǎn)狼友在，廠房，顯然美女a片床上线免费看不卡,，現(xiàn)金比財產(chǎn)2021自拍偷拍视频，廠房，設(shè)備等的流動性要強得多鲁鲁动态视频。設(shè)備等的流動性要強得多熟女丰满少妇一级毛片。

The aging of accounts receivable, however, provides a more reliable estimate of uncollectible accounts because of the consideration given to the age and collectibility of specific accounts receivable at the balance sheet date.

但應(yīng)收賬款的賬齡分析提供了對壞賬的更為可靠的預(yù)估，因為它考慮了在資產(chǎn)負債表日各應(yīng)收賬款的賬齡和可回收性欧美性爱网综合。

The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

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The aging of receivables, however, tends to give a more reliable estimate of uncollectible accounts because of the consideration 第 62 頁共 122 頁 ENGLISH LANGUAGE IN ACCOUNTING given to the age and collectibility of the specific accounts receivable at the balance sheet date.

但是賬齡分析表提供的估計結(jié)果更可靠，因為它考慮了在資產(chǎn)負債表上某些具體的應(yīng)收賬款的賬齡及其收回的可能性国产在线黄色。

The aging of receivables, however, tends to give a more reliable estimate of uncollectible accounts because of the consideration 第 62 頁共 122 頁大家網(wǎng)會計英語論壇 bbs.topsage.com/index_111.html ENGLISH LANGUAGE IN ACCOUNTING given to the age and collectibility of the specific accounts receivable at the balance sheet date.

按這種方法估計壞賬準備比采用應(yīng)收賬款賬齡分析法簡單在线观看AV资源站捆绑。但是賬齡分析表提供的估計結(jié)果更可靠，因為它考慮了在資產(chǎn)負債表上某些具體的應(yīng)收賬款的賬齡及其收回的可能性99re视频在线这里精品。

Time evaluation manages all kinds of time accounts, such as the flextime balance, overtime accounts, or lifetime working time accounts. Simulations enable you to valuate future work and leave entitlements.

時間考核管理各種時間計算久久精品国产88久久综合，例如彈性上班制結(jié)算，加班計算人妻亚洲一区，或終身工作計算欧美精品91一区二区在线观看，模擬允許你評估將來工作和請假的權(quán)利。

The accounting cycle co ists of some ecific ste as follows: 1. Analyze tra actio and busine documents 2. Journalize tra actio 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period, step 4 to 9 occur only at the end of the accounting period, and step 10 occurs only at the start of the next accounting period.

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The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 會計英語&壞賬準備&賬戶通常被稱為備抵賬戶或計價賬戶，這兩個提法都表明該賬戶通常表現(xiàn)為貸方余額黄色视频大全有那些，與資產(chǎn)賬戶—&應(yīng)收賬款&相抵消A级A级黄片一区，以全面反映該項資產(chǎn)在資產(chǎn)負債表中應(yīng)顯示的價值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家網(wǎng)會計英語論壇 bbs.topsage.com/index_111.html 會計英語&壞賬準備&賬戶通常被稱為備抵賬戶或計價賬戶亚洲一本岛视频在线观看，這兩個提法都表明該賬戶通常表現(xiàn)為貸方余額97人人插人人操，與資產(chǎn)賬戶—&應(yīng)收賬款&相抵消，以全面反映該項資產(chǎn)在資產(chǎn)負債表中應(yīng)顯示的價值欧美性爱色视频。

Account No. Balance Item 4 Loan Account Debit Balance/s (excluding Loans in connection with Inward cargoes) in your books Account No. Balance Item 5 Accounts closed during the year to confirmation date Account No. Account Type Date Closed Item 6 Advances to Manufacturers and / or Packing Credits Account and / or Exports Loans granted Account No. Balance Item 7 Acceptances Outstanding in your books Bills Receivable by you Reference No. Amount of which, goods released against Trust Receipt Bills held by you for Collection

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