Иностранный язык в профессиональной сфере
Подробная информация
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Семестр 5
Учебные материалы
Английский язык в профессиональной сфере.фм_БАК(1/2)ГиМУ
1 Занятие 1
2 Занятие 2
3 Занятие 3
Вопросы:
1 assets, liabilities, owner's equity
2 Used to reduce the value of its controlling account
3 Obligations in the form of promissory notes owed to creditors and lenders. Can be reported as noncurrent liabilities if matures in over a year
4 Reports on the financial performance of a company over time
5 applies a constant rate of depreciation to an asset's (declining) book value each year
6 Revenue - Expenses = Net Income (or Net Loss)
7 Reports all changes in equity except for shareholder transactions
8 Proxy statement
9 - An asset is impaired if its carrying value exceeds the recoverable amount
- (IFRS: recoverable amount of an asset is the greater of fair value less any selling costs, or its value in use)
- If impaired, asset is written down to its recoverable amount and a loss is recognized in income statement
- Loss recoveries allowed under IFRS but not GAAP
10 1. Start-up and training costs
2. Administrative overhead
3. Advertising and promotion costs
4. Relocation and reorganization costs
5. Termination costs
11 IFRS: assets that generate rental income or capital appreciation. Report at amortized cost (like PP&E) or fair value GAAP: no specific definition
12 Results in COGS between LIFO and FIFO
13 to use the information in a company's financial statements, along with other relevant information, to make economic decisions.
14 Minority shareholders' pro-rata share of the net assets of a subsidiary that is not wholly owned by the parent
15 the earnings per share a company would have based on the total number of shares including the effects of all stock options and convertible bonds
16 # shares that have actually been sold to shareholders
17 Obligations that will be satisfied within one year or one operating cycle, whichever is greater. Meets any of the following criteria:
- Settlement is expected during the normal operating cycle.
- Settlement is expected within one year.
- Held primarily for trading purposes.
- There is not an unconditional right to defer settlement for more than one year.
18 Revenues: inflows from delivering or producing goods/services
Expenses: outflows for delivering or producing goods/services or other operations
Other income: gains that may not arise from normal business
19 1. State objective and context
2. Gather data
3. Process data
4. Analyze and interpret data
5. Report conclusions or recommendations
6. Update periodically
20 total assets / total equity (solvency)
21 Expenses that have been recognized in the income statement but are not yet contractually due
- taxes payable
- interest payable
- wages payable
- accrued warranty expense
22 - Can be acquired separately or are the result of rights or privileges conveyed to their owner.
- Ex: patents, trademarks, and copyrights
- IFRS: Cost or revaluation (if active market exists) when purchased
- GAAP: Only cost model allowed