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Assets are things of value owed by a person or a company, regarded as having value and available to meet commitments or legacies of business. They fetch cash or other benefits in the future
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Basic accounting terms
A business transaction refers to any business dealings or events that have a measurable monetary value and involve the transfer of money or its equivalent between a business and others. Assets are things of value owned by a business that can be used to generate future cash or benefits, and include current assets like cash as well as fixed assets. Liabilities are amounts a business owes to others in the future, including both short term and long term debts.
Basic accounting terms
A business transaction involves the exchange of money or assets between a business and others. Capital refers to the money invested by owners in the business, while assets are things of value owned by a business that can provide future benefits. Expenses are costs incurred to generate revenue, which is the income received from normal business operations.
Accountancy
Accounting involves communicating financial information about a business to stakeholders. It involves summarizing, recording, classifying financial data for users. Accounting provides information for decision making, comparisons over time, legal evidence, and valuation. It has disadvantages like ignoring non-monetary transactions and potential for manipulation. Profit results from regular business, while gain comes from investments. Losses are negative differences in costs and prices, while bad debts are unlikely to be paid.
Balance sheet
A balance sheet summarizes a company's assets, liabilities, and shareholders' equity at a point in time. Assets are listed in order of liquidity and include current assets that can be converted to cash within a year and non-current assets that cannot. Liabilities include money owed to outside parties within one year for current liabilities and after one year for long-term liabilities. Shareholders' equity represents the money attributable to owners in the form of net assets. A balance sheet provides a snapshot of finances and should be compared over time and against industry peers. Personal and small business balance sheets similarly list assets, liabilities, and equity but are simpler forms.
Basics of accounts ppt @ bec doms mba bagalkot
The document defines key accounting terminology used in basic accounts, including capital, liabilities, assets, expenses, investments, tangible and intangible assets, inventory, and revenue. It also covers the types of accounts such as personal, real, and nominal accounts. Finally, it mentions accounting cycle and rules for debit and credit.
Accounting and finance terms
This document defines common accounting and finance terms used in business. It includes definitions for basic accounting concepts like accounts, assets, liabilities, revenues, expenses, profits, and financial statements. It also defines accounting-related roles like accountants and auditors. Specific accounting terms defined include balance sheet, income statement, debit, credit, journal, ledger, and accounting period. The document provides an overview of key terminology used in accounting and finance.
Ind AS 7
This document discusses the requirements of IND AS 7 regarding the statement of cash flows. It defines cash flows, cash, and cash equivalents. It explains the three categories of cash flows - operating, investing and financing activities. It provides examples of cash flow activities that fall under each category. It discusses the direct and indirect methods for preparing the statement of cash flows. It addresses the classification and disclosure requirements regarding interest, dividends, taxes, acquisitions and disposals.
1. basic accounting terminology
This document provides definitions for 39 basic accounting terms to help readers start learning accounting terminology. It defines common terms like accounts receivable, accounts payable, assets, liabilities, revenues, expenses, balance sheets, income statements, cash basis vs. accrual basis accounting, depreciation, dividends, general ledgers, journals, net income, and trial balances. Understanding these fundamental terms is important for students starting an accounting degree or career.
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Basic accounting terms
A business transaction refers to any business dealings or events that have a measurable monetary value and involve the transfer of money or its equivalent between a business and others. Assets are things of value owned by a business that can be used to generate future cash or benefits, and include current assets like cash as well as fixed assets. Liabilities are amounts a business owes to others in the future, including both short term and long term debts.
Basic accounting terms
A business transaction involves the exchange of money or assets between a business and others. Capital refers to the money invested by owners in the business, while assets are things of value owned by a business that can provide future benefits. Expenses are costs incurred to generate revenue, which is the income received from normal business operations.
Accountancy
Accounting involves communicating financial information about a business to stakeholders. It involves summarizing, recording, classifying financial data for users. Accounting provides information for decision making, comparisons over time, legal evidence, and valuation. It has disadvantages like ignoring non-monetary transactions and potential for manipulation. Profit results from regular business, while gain comes from investments. Losses are negative differences in costs and prices, while bad debts are unlikely to be paid.
Balance sheet
A balance sheet summarizes a company's assets, liabilities, and shareholders' equity at a point in time. Assets are listed in order of liquidity and include current assets that can be converted to cash within a year and non-current assets that cannot. Liabilities include money owed to outside parties within one year for current liabilities and after one year for long-term liabilities. Shareholders' equity represents the money attributable to owners in the form of net assets. A balance sheet provides a snapshot of finances and should be compared over time and against industry peers. Personal and small business balance sheets similarly list assets, liabilities, and equity but are simpler forms.
Basics of accounts ppt @ bec doms mba bagalkot
The document defines key accounting terminology used in basic accounts, including capital, liabilities, assets, expenses, investments, tangible and intangible assets, inventory, and revenue. It also covers the types of accounts such as personal, real, and nominal accounts. Finally, it mentions accounting cycle and rules for debit and credit.
Accounting and finance terms
This document defines common accounting and finance terms used in business. It includes definitions for basic accounting concepts like accounts, assets, liabilities, revenues, expenses, profits, and financial statements. It also defines accounting-related roles like accountants and auditors. Specific accounting terms defined include balance sheet, income statement, debit, credit, journal, ledger, and accounting period. The document provides an overview of key terminology used in accounting and finance.
Ind AS 7
This document discusses the requirements of IND AS 7 regarding the statement of cash flows. It defines cash flows, cash, and cash equivalents. It explains the three categories of cash flows - operating, investing and financing activities. It provides examples of cash flow activities that fall under each category. It discusses the direct and indirect methods for preparing the statement of cash flows. It addresses the classification and disclosure requirements regarding interest, dividends, taxes, acquisitions and disposals.
1. basic accounting terminology
This document provides definitions for 39 basic accounting terms to help readers start learning accounting terminology. It defines common terms like accounts receivable, accounts payable, assets, liabilities, revenues, expenses, balance sheets, income statements, cash basis vs. accrual basis accounting, depreciation, dividends, general ledgers, journals, net income, and trial balances. Understanding these fundamental terms is important for students starting an accounting degree or career.
Accounting information basics
Accounting basics provides definitions for key accounting terms. It defines an account as a record of transactions involving people and things. Accounting is identified as identifying, recording, and communicating information to aid in decision making. Capital refers to the initial amount used to start a business, while drawings and liabilities relate to cash and goods taken from the business or debts owed by the business to owners and others. Accounts receivable are amounts owed to the business, and accounts payable are amounts owed by the business to others. The accounting equation represents that assets equal capital plus liabilities.
Ind as 114
This document provides guidance on accounting for rate-regulated activities and regulatory deferral accounts under Ind AS 114. It discusses the objectives, recognition, measurement, presentation and disclosure requirements for regulatory assets and liabilities. Key points covered include defining regulatory assets and liabilities, the criteria for recognition, measuring them at best estimates of the amount expected to be recovered or settled from regulators, presenting them separately from other assets and liabilities, and disclosing information on the nature and financial effects of rate regulation.
Understanding The Balance Sheet And Income Statement
The document discusses the key components of a balance sheet, including assets, liabilities, and equity. Assets are what a company owns that generate cash, like inventory, property, or cash. Liabilities are amounts of money owed by the company. Equity is what remains after subtracting liabilities from assets, representing the owners' stake in the company. The balance sheet presents a snapshot of a company's assets, liabilities, and equity at a point in time.
Liquidator
A liquidator is appointed to oversee the orderly dissolution and winding up of a company's assets and affairs. The liquidator has the legal authority to sell company assets, report on reasons for liquidation, manage lawsuits, meet deadlines, and keep authorities informed. A liquidator may be required after a merger or acquisition when one company buys another and assets need to be redistributed. For example, when Company X buys Company Y, Y's IT department may become redundant and require liquidation. The liquidator must be a natural person registered with the proper authorities, with no conflicts of interest with the company. The directors appoint the liquidator, whose fee must be approved by a majority of creditors. The liquidator's powers include
Introduction to Accounting
What Is Accounting?
Features of Accounting?
Book Keeping & Accounting
Users of Financial Statements
Branches of Accounting
Objective And Limitation of Accountancy
Terms in Accounting
Amortisation of financial instrument
Financial instruments are monetary contracts between parties. They can be created, traded, modified and settled. They can be cash (currency), evidence of an ownership interest in an entity (share), or a contractual right to receive or deliver cash (bond).
Basic accounting terminology
This document defines key accounting terminology used in bookkeeping and financial reporting. It explains that bookkeeping is the systematic recording of financial transactions, and that the journal and ledger are used to record transactions with debits and credits. It also defines accounting concepts like assets, liabilities, revenues, and expenses. Finally, it outlines the cash, accrual, and mixed bases of accounting.
Accounting
Accounting involves recording, classifying, and summarizing financial transactions and interpreting the results. There are several types of accounting including financial, cost, management, and tax accounting. Financial accounting provides information on the resources, obligations, and activities of an economic entity. Cost accounting determines the cost of products and helps management control costs. Management accounting provides information to assist management in decision making and controlling activities. Tax accounting prepares tax returns based on financial accounting information but adjusted for tax reporting requirements.
Balance Sheet Presentation
The document discusses balance sheets and their components. It begins by explaining that a balance sheet provides a snapshot of everything a company owns (assets) and owes (liabilities and equity), where assets must equal liabilities plus equity. It then discusses the key components of a balance sheet - current and non-current assets, like cash, inventory, and property/equipment; current and non-current liabilities, like accounts payable and debt; and equity, including retained earnings. It also covers how companies allocate capital between investing in their business, acquisitions, debt repayment, and returning value to shareholders. Effective capital allocation is positioned as the CEO's most important job.
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The net profit margin ratio indicates how much net income or profit is generated as a percentage of total revenue. It is calculated as:
Net Profit Margin = Net Income/Revenue × 100
A higher net profit margin indicates greater profitability. For example, if a company reports a net profit margin of 15%, it means the company profits $0.15 for every $1 of total revenue.
The net profit margin allows investors and analysts to compare the net profitability of different companies. It helps evaluate how effectively management is converting revenue into actual profit. A rising net profit margin over time generally indicates improving operational efficiency and cost management.
Does this help explain the net profit margin ratio? Let me know if you have
Balance Sheet
The balance sheet is a financial statement that lists a business's assets (what it owns) and liabilities (what it owes) on a particular day. Assets include fixed assets like buildings and machinery, and current assets like materials and cash that will not stay in the business long-term. Liabilities include current liabilities like debts that must be paid within a year, and long-term liabilities like loans and mortgages. The balance sheet also shows where the money used to buy assets came from, such as share capital from shareholders or retained profit from previous years. The net assets should equal the total amount invested in the business.
Accounting standard 13
This document outlines accounting standards for classifying and reporting investments. It defines current and long-term investments and discusses how they should be measured and reported. Current investments are intended to be held less than one year and carried at the lower of cost or fair value. Long-term investments are carried at cost, though declines in value other than temporary require reducing the carrying amount. The standard provides guidance on determining investment costs and proceeds from disposals. It also specifies disclosure requirements regarding accounting policies, income/losses from investments, and aggregate amounts of quoted and unquoted investments.
Accounting key terms
The document defines key terms used in finance, including financial statements, balance sheets, assets, liabilities, equity, and profit and loss statements. It explains that financial statements provide information on a firm's financial activities and position, while balance sheets indicate its financial position by listing assets, liabilities, and equity. It also defines current and fixed assets, current and long-term liabilities, equity, capital employed, and key elements of profit and loss statements such as revenue, expenses, depreciation, and different types of profit.
Cash Flow delle Attività Operative
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https://www.manager.it/default.asp?page=A_cashflow.html&folder=f_topimp
Blog 2016 01
Aptivaa is pleased to launch a series of blogs to apprise readers of some of the key aspects related mostly to Impairment Modeling, for compliance with the new accounting standards (IFRS 9), as well as to have a conversation with the readers about the challenges that banks are facing in their implementation efforts.
5 Small Business Finance Basics You Must Understand
Finance is at the core of every business- there is no denying that. However, while large businesses can afford to have the best finance gurus to keep tabs on the money, small businesses often have to learn a lot of these things through trial and error
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Accounting Standard 11 and Accounting Standard 16
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Intangible assets
1) Intangible assets are non-physical assets that provide long-term benefits to a company such as patents, copyrights, and goodwill.
2) The costs of intangible assets are capitalized and amortized over the shorter of their legal or economic useful life. Amortization expense is recorded systematically over time.
3) Examples of intangible assets include patents, copyrights, trademarks, goodwill, franchises, and research and development costs. The accounting treatment depends on whether the asset was internally generated or purchased.
9 intangible assets
The document discusses accounting standards for long-lived assets, including intangible assets. It notes that intangible assets are nonphysical assets that provide future economic benefits. The standard provides guidance on recognizing, measuring, and disclosing intangangible assets. It also discusses impairment testing of intangible assets to ensure they are carried at recoverable amounts. The standard applies to identifiable intangible assets and goodwill, but not to internally generated goodwill or brands.
New ifrs 9
This document provides an overview of accounting for financial instruments under IFRS 9. It discusses key aspects such as classifying financial instruments, recognizing and derecognizing financial assets, and impairment of financial assets. The document defines various financial instruments and outlines their classification and measurement. It describes the criteria for classifying financial assets as amortized cost, fair value through other comprehensive income, or fair value through profit or loss depending on contractual cash flow characteristics and business models. The derecognition principles for financial assets and continuing involvement are also summarized.
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The document recommends selling information products like ebooks and software online because they have many benefits over physical products. Information products have low costs to create, unlimited inventory since they are digital, and are delivered instantly to customers. The key aspects are that information is what internet users want, information products can be created and uploaded easily, and then automatically delivered to customers who value immediate access and convenience of digital goods.
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Accounting information basics
Accounting basics provides definitions for key accounting terms. It defines an account as a record of transactions involving people and things. Accounting is identified as identifying, recording, and communicating information to aid in decision making. Capital refers to the initial amount used to start a business, while drawings and liabilities relate to cash and goods taken from the business or debts owed by the business to owners and others. Accounts receivable are amounts owed to the business, and accounts payable are amounts owed by the business to others. The accounting equation represents that assets equal capital plus liabilities.
Ind as 114
This document provides guidance on accounting for rate-regulated activities and regulatory deferral accounts under Ind AS 114. It discusses the objectives, recognition, measurement, presentation and disclosure requirements for regulatory assets and liabilities. Key points covered include defining regulatory assets and liabilities, the criteria for recognition, measuring them at best estimates of the amount expected to be recovered or settled from regulators, presenting them separately from other assets and liabilities, and disclosing information on the nature and financial effects of rate regulation.
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The document discusses the key components of a balance sheet, including assets, liabilities, and equity. Assets are what a company owns that generate cash, like inventory, property, or cash. Liabilities are amounts of money owed by the company. Equity is what remains after subtracting liabilities from assets, representing the owners' stake in the company. The balance sheet presents a snapshot of a company's assets, liabilities, and equity at a point in time.
Liquidator
A liquidator is appointed to oversee the orderly dissolution and winding up of a company's assets and affairs. The liquidator has the legal authority to sell company assets, report on reasons for liquidation, manage lawsuits, meet deadlines, and keep authorities informed. A liquidator may be required after a merger or acquisition when one company buys another and assets need to be redistributed. For example, when Company X buys Company Y, Y's IT department may become redundant and require liquidation. The liquidator must be a natural person registered with the proper authorities, with no conflicts of interest with the company. The directors appoint the liquidator, whose fee must be approved by a majority of creditors. The liquidator's powers include
Introduction to Accounting
What Is Accounting?
Features of Accounting?
Book Keeping & Accounting
Users of Financial Statements
Branches of Accounting
Objective And Limitation of Accountancy
Terms in Accounting
Amortisation of financial instrument
Financial instruments are monetary contracts between parties. They can be created, traded, modified and settled. They can be cash (currency), evidence of an ownership interest in an entity (share), or a contractual right to receive or deliver cash (bond).
Basic accounting terminology
This document defines key accounting terminology used in bookkeeping and financial reporting. It explains that bookkeeping is the systematic recording of financial transactions, and that the journal and ledger are used to record transactions with debits and credits. It also defines accounting concepts like assets, liabilities, revenues, and expenses. Finally, it outlines the cash, accrual, and mixed bases of accounting.
Accounting
Accounting involves recording, classifying, and summarizing financial transactions and interpreting the results. There are several types of accounting including financial, cost, management, and tax accounting. Financial accounting provides information on the resources, obligations, and activities of an economic entity. Cost accounting determines the cost of products and helps management control costs. Management accounting provides information to assist management in decision making and controlling activities. Tax accounting prepares tax returns based on financial accounting information but adjusted for tax reporting requirements.
Balance Sheet Presentation
The document discusses balance sheets and their components. It begins by explaining that a balance sheet provides a snapshot of everything a company owns (assets) and owes (liabilities and equity), where assets must equal liabilities plus equity. It then discusses the key components of a balance sheet - current and non-current assets, like cash, inventory, and property/equipment; current and non-current liabilities, like accounts payable and debt; and equity, including retained earnings. It also covers how companies allocate capital between investing in their business, acquisitions, debt repayment, and returning value to shareholders. Effective capital allocation is positioned as the CEO's most important job.
2 financial statements_and_cash_flows_slides - Basic Finance
The net profit margin ratio indicates how much net income or profit is generated as a percentage of total revenue. It is calculated as:
Net Profit Margin = Net Income/Revenue × 100
A higher net profit margin indicates greater profitability. For example, if a company reports a net profit margin of 15%, it means the company profits $0.15 for every $1 of total revenue.
The net profit margin allows investors and analysts to compare the net profitability of different companies. It helps evaluate how effectively management is converting revenue into actual profit. A rising net profit margin over time generally indicates improving operational efficiency and cost management.
Does this help explain the net profit margin ratio? Let me know if you have
Balance Sheet
The balance sheet is a financial statement that lists a business's assets (what it owns) and liabilities (what it owes) on a particular day. Assets include fixed assets like buildings and machinery, and current assets like materials and cash that will not stay in the business long-term. Liabilities include current liabilities like debts that must be paid within a year, and long-term liabilities like loans and mortgages. The balance sheet also shows where the money used to buy assets came from, such as share capital from shareholders or retained profit from previous years. The net assets should equal the total amount invested in the business.
Accounting standard 13
This document outlines accounting standards for classifying and reporting investments. It defines current and long-term investments and discusses how they should be measured and reported. Current investments are intended to be held less than one year and carried at the lower of cost or fair value. Long-term investments are carried at cost, though declines in value other than temporary require reducing the carrying amount. The standard provides guidance on determining investment costs and proceeds from disposals. It also specifies disclosure requirements regarding accounting policies, income/losses from investments, and aggregate amounts of quoted and unquoted investments.
Accounting key terms
The document defines key terms used in finance, including financial statements, balance sheets, assets, liabilities, equity, and profit and loss statements. It explains that financial statements provide information on a firm's financial activities and position, while balance sheets indicate its financial position by listing assets, liabilities, and equity. It also defines current and fixed assets, current and long-term liabilities, equity, capital employed, and key elements of profit and loss statements such as revenue, expenses, depreciation, and different types of profit.
Cash Flow delle Attività Operative
Investimenti e Finanziamenti
https://www.manager.it/default.asp?page=A_cashflow.html&folder=f_topimp
Blog 2016 01
Aptivaa is pleased to launch a series of blogs to apprise readers of some of the key aspects related mostly to Impairment Modeling, for compliance with the new accounting standards (IFRS 9), as well as to have a conversation with the readers about the challenges that banks are facing in their implementation efforts.
5 Small Business Finance Basics You Must Understand
Finance is at the core of every business- there is no denying that. However, while large businesses can afford to have the best finance gurus to keep tabs on the money, small businesses often have to learn a lot of these things through trial and error
More articles on blog.numberz.in
Accounting Standard 11 and Accounting Standard 16
This document summarizes Accounting Standard 11 and 16 issued by the Institute of Chartered Accountants of India. Accounting Standard 11 provides guidelines for accounting of foreign exchange transactions and foreign operations. It defines key terms and outlines how foreign currency transactions should be initially recognized and reported. It also addresses recognition of exchange differences, disclosure requirements, and accounting for forward exchange contracts. Accounting Standard 16 provides the accounting treatment for borrowing costs and specifies that borrowing costs directly attributable to qualifying assets should be capitalized. It defines qualifying assets and distinguishes between specific and general borrowings.
Intangible assets
1) Intangible assets are non-physical assets that provide long-term benefits to a company such as patents, copyrights, and goodwill.
2) The costs of intangible assets are capitalized and amortized over the shorter of their legal or economic useful life. Amortization expense is recorded systematically over time.
3) Examples of intangible assets include patents, copyrights, trademarks, goodwill, franchises, and research and development costs. The accounting treatment depends on whether the asset was internally generated or purchased.
9 intangible assets
The document discusses accounting standards for long-lived assets, including intangible assets. It notes that intangible assets are nonphysical assets that provide future economic benefits. The standard provides guidance on recognizing, measuring, and disclosing intangangible assets. It also discusses impairment testing of intangible assets to ensure they are carried at recoverable amounts. The standard applies to identifiable intangible assets and goodwill, but not to internally generated goodwill or brands.
New ifrs 9
This document provides an overview of accounting for financial instruments under IFRS 9. It discusses key aspects such as classifying financial instruments, recognizing and derecognizing financial assets, and impairment of financial assets. The document defines various financial instruments and outlines their classification and measurement. It describes the criteria for classifying financial assets as amortized cost, fair value through other comprehensive income, or fair value through profit or loss depending on contractual cash flow characteristics and business models. The derecognition principles for financial assets and continuing involvement are also summarized.
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Understanding The Balance Sheet And Income Statement
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5 Small Business Finance Basics You Must Understand
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Suelos de cada region del ecuador
Los suelos de Ecuador se dividen en tres regiones principales: los suelos de la región amazónica son muy fértiles pero propensos a la erosión, los suelos de la Sierra son más delgados y pedregosos, y los suelos de la Costa son arenosos y salinos. Los suelos de las Islas Galápagos son muy delgados y rocosos debido a su origen volcánico.
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Este documento explica qué es un sujeto en una oración y proporciona ejemplos de oraciones con sus respectivos sujetos subrayados. Define el sujeto como la persona o cosa que realiza la acción expresada en el verbo. Incluye una lista de oraciones de ejemplo con sus sujetos identificados y un ejercicio para que el lector subraye los sujetos en cinco oraciones adicionales.
Husos horarios
La Tierra se divide en 24 husos horarios debido a que le toma 24 horas girar sobre su eje, con cada huso representando una hora; los husos horarios sirven para establecer la hora exacta en diferentes partes del mundo, sumando horas para el este y restando para el oeste.
Reconstitution of a firm
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Las principales fuentes de energía renovable son la solar, eólica e hidráulica. La energía solar se obtiene de la luz y el calor del sol, la eólica de la fuerza del viento y la hidráulica del movimiento del agua. Todas son formas de energía limpia y renovable pero difieren en su obtención y almacenamiento.
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Accounting Equation, Accounting Branches, Asset, Liabialities, Revenue, Expen...
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ACCOUNTING EQUATION.pptx
The accounting equation is the basic principle of accounting that shows the relationship between a company's assets, liabilities, and shareholders' equity. It states that a company's total assets are always equal to the sum of its liabilities and shareholders' equity. The accounting equation establishes that for every debit, there is a corresponding credit, and it is the foundation of the double-entry bookkeeping system. Assets are things of value owned by the company, while liabilities are amounts owed, and shareholders' equity represents the owners' investment and retained earnings.
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Introduction-to-Financial-Statements.pptx
Sure, let's go through the main concepts of financial statements, their advantages and disadvantages, and provide examples and relevant ratio calculations.
Main Financial Statements
1. Income Statement
2. Balance Sheet
3. Cash Flow Statement
4. Statement of Changes in Equity
1. Income Statement
Concept:
• Shows the company's revenues, expenses, and profits or losses over a specific period.
• Key components include revenues, cost of goods sold (COGS), gross profit, operating expenses, operating income, interest, taxes, and net income.
Advantages:
• Provides a clear picture of profitability.
• Helps in assessing operational efficiency.
• Useful for trend analysis over different periods.
Disadvantages:
• Can be manipulated through accounting practices.
• Does not provide a complete financial health picture (e.g., cash flow).
Example:
Sure, let's go through the main concepts of financial statements, their advantages and disadvantages, and provide examples and relevant ratio calculations.
Main Financial Statements
1. Income Statement
2. Balance Sheet
3. Cash Flow Statement
4. Statement of Changes in Equity
1. Income Statement
Concept:
• Shows the company's revenues, expenses, and profits or losses over a specific period.
• Key components include revenues, cost of goods sold (COGS), gross profit, operating expenses, operating income, interest, taxes, and net income.
Advantages:
• Provides a clear picture of profitability.
• Helps in assessing operational efficiency.
• Useful for trend analysis over different periods.
Disadvantages:
• Can be manipulated through accounting practices.
• Does not provide a complete financial health picture (e.g., cash flow).
Example:
Sure, let's go through the main concepts of financial statements, their advantages and disadvantages, and provide examples and relevant ratio calculations.
Main Financial Statements
1. Income Statement
2. Balance Sheet
3. Cash Flow Statement
4. Statement of Changes in Equity
1. Income Statement
Concept:
• Shows the company's revenues, expenses, and profits or losses over a specific period.
• Key components include revenues, cost of goods sold (COGS), gross profit, operating expenses, operating income, interest, taxes, and net income.
Advantages:
• Provides a clear picture of profitability.
• Helps in assessing operational efficiency.
• Useful for trend analysis over different periods.
Disadvantages:
• Can be manipulated through accounting practices.
• Does not provide a complete financial health picture (e.g., cash flow).
Example:
Sure, let's go through the main concepts of financial statements, their advantages and disadvantages, and provide examples and relevant ratio calculations.
Main Financial Statements
1. Income Statement
2. Balance Sheet
3. Cash Flow Statement
4. Statement of Changes in Equity
1. Income Statement
Concept:
• Shows the company's revenues, expenses, and profits or losses over a specific period.
• Key components include revenues, cost of goods sold (COGS), gross profit, op
understanding the accounting equation.pptx
The document discusses the accounting equation and its components - assets, liabilities, and owner's equity. It defines each term and provides examples. It also summarizes 10 sample transactions to demonstrate how the accounting equation is impacted by business activities like purchases, sales, expenses and owner withdrawals. Understanding the accounting equation and how it is affected is important for financial analysis, decision making, and regulatory compliance.
Basic accounting terms
This document defines key accounting terms related to transactions, financial statements, and business operations. It discusses capital, withdrawals, assets, liabilities, equity, revenue, expenses, purchases, sales, debtors, creditors, bills receivable, bills payable, stock/inventory, vouchers, and discounts. All of these terms are essential elements in accounting that are used to record, organize, and analyze the financial activities and performance of a business.
IAS 7 - Statement of Cash Flow
This document provides an overview of the statement of cash flows, including:
- The statement of cash flows shows a company's ability to generate cash flows from operating, investing, and financing activities.
- It is the only financial statement prepared on a cash basis rather than accrual basis.
- The objective is to require information on historical changes in cash and cash equivalents, classifying cash flows into the three activities.
- Examples of cash flows from each type of activity are operating activities like cash from sales, investing activities like purchases of property, and financing activities like equity issuances.
Basic Accounting terms and terminology upload.pptx
The document defines key accounting and business terms related to debtors, creditors, assets, liabilities, expenses, income, and transactions. It explains that debtors owe money to a business for goods or services purchased on credit, while creditors are owed money by a business for goods or services provided on credit. Assets are items of value owned by a business, and can be classified as fixed, current, tangible, or intangible. Liabilities are amounts owed by a business, while expenses are costs that reduce income, which is defined as revenue minus expenses.
Accounting Cashflow
The document discusses Accounting Standard 3 on Cash Flow Statements in India. It defines key terms like cash, cash equivalents and cash flows. It describes the different types of cash flows from operating, investing and financing activities and how they should be classified. It provides guidance on treatment of interest, dividends, taxes, foreign currency transactions and other items in the cash flow statement.
FINANCIAL ACCOUNTING
The document discusses key concepts in financial accounting:
1. Accounting has evolved from a record keeping system to an information system that measures and reports on economic events in financial terms.
2. It involves recording, classifying, and summarizing financial data and communicating results to stakeholders.
3. Financial accounting aims to provide information to assess the financial position and performance of a business entity.
5 accounting terms
The document defines key accounting terms including:
- Accounting principles which establish standards and guidelines for financial reporting.
- Generally Accepted Accounting Principles (GAAP) which are the broad standards and rules for financial reporting.
- Assets, revenue, expenses/costs which are core elements in accounting related to the financial activities of an entity.
- Accounts receivable and accounts payable which relate to credit sales and purchases.
Major accounting concept
This document discusses several key accounting concepts:
- The business entity concept treats a business and its owners as separate entities for accounting purposes.
- The money measurement concept states that accounting only measures transactions that can be expressed in monetary terms.
- The going concern concept assumes a business will operate indefinitely into the foreseeable future for accounting valuation purposes.
Basic Accounting Terms
Business transactions involve the exchange of value, such as goods or services for money, between two or more entities. There are two main types of transactions: cash transactions involving an exchange of cash, and credit transactions where payment is promised at a future date. Capital refers to the value invested in a business by its owner, while drawings refer to amounts withdrawn by the owner. Assets are items owned by a business that have value, and liabilities are amounts owed to outside parties. Revenue is the income generated from sales or services, while expenses are costs incurred to generate that revenue.
Ict (2)
This lesson plan introduces basic accounting terms including transactions, assets, liabilities, capital, expenses, profit, loss, drawings, purchases, sales, debtors, and creditors. Assets are items of value owned by a business, like cash. Liabilities are amounts owed, while capital refers to the owner's investment. Expenses are costs to earn revenue, and the difference between revenue and expenses is either profit or loss. Purchases and sales refer to goods, while debtors and creditors are amounts owed to or owed by the business.
As 03
The document outlines Accounting Standard 3 which provides guidance on preparing and presenting a cash flow statement. It defines key terms like cash, cash equivalents, and cash flows. It classifies cash flows into three categories - operating, investing and financing activities - and provides examples of cash flows that would fall under each category. The cash flow statement should report the cash flows of an enterprise during a period, classified by these three activities.
Understanding financial statements
Financial statements include the balance sheet, income statement, and statement of cash flows. The balance sheet provides a snapshot of a company's assets, liabilities, and equity at a point in time. The income statement measures profit and loss over a period of time. The statement of cash flows provides insight into a company's sources and uses of cash. Together these statements help stakeholders understand a business's performance, financial position, and cash flow activities.
Business Cheat Sheet
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Basic Accounting terms and terminology upload.pptx
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Community Skills Building Workshop | PMI Silver Spring Chapter | June 12, 2024
Community Skills Building Workshop | PMI Silver Spring Chapter | June 12, 2024Hector Del Castillo, CPM, CPMM
We recently hosted the much-anticipated Community Skill Builders Workshop during our June online meeting. This event was a culmination of six months of listening to your feedback and crafting solutions to better support your PMI journey. Here’s a look back at what happened and the exciting developments that emerged from our collaborative efforts.
A Gathering of Minds
We were thrilled to see a diverse group of attendees, including local certified PMI trainers and both new and experienced members eager to contribute their perspectives. The workshop was structured into three dynamic discussion sessions, each led by our dedicated membership advocates.
Key Takeaways and Future Directions
The insights and feedback gathered from these discussions were invaluable. Here are some of the key takeaways and the steps we are taking to address them:
• Enhanced Resource Accessibility: We are working on a new, user-friendly resource page that will make it easier for members to access training materials and real-world application guides.
• Structured Mentorship Program: Plans are underway to launch a mentorship program that will connect members with experienced professionals for guidance and support.
• Increased Networking Opportunities: Expect to see more frequent and varied networking events, both virtual and in-person, to help you build connections and foster a sense of community.
Moving Forward
We are committed to turning your feedback into actionable solutions that enhance your PMI journey. This workshop was just the beginning. By actively participating and sharing your experiences, you have helped shape the future of our Chapter’s offerings.
Thank you to everyone who attended and contributed to the success of the Community Skill Builders Workshop. Your engagement and enthusiasm are what make our Chapter strong and vibrant. Stay tuned for updates on the new initiatives and opportunities to get involved. Together, we are building a community that supports and empowers each other on our PMI journeys.
Stay connected, stay engaged, and let’s continue to grow together!
About PMI Silver Spring Chapter
We are a branch of the Project Management Institute. We offer a platform for project management professionals in Silver Spring, MD, and the DC/Baltimore metro area. Monthly meetings facilitate networking, knowledge sharing, and professional development. For more, visit pmissc.org.A Guide to a Winning Interview June 2024
This webinar is an in-depth review of the interview process. Preparation is a key element to acing an interview. Learn the best approaches from the initial phone screen to the face-to-face meeting with the hiring manager. You will hear great answers to several standard questions, including the dreaded “Tell Me About Yourself”.
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Success is often not achievable without facing and overcoming obstacles along the way. To reach our goals and achieve success, it is important to understand and resolve the obstacles that come in our way.
In this article, we will discuss the various obstacles that hinder success, strategies to overcome them, and examples of individuals who have successfully surmounted their obstacles.
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All Of My Java Codes With A Sample Output.docx
Contains All of the Java Programs from Beginning to the Advanced Concepts that I had Practiced While Learning Java
Switching Careers Slides - JoyceMSullivan SocMediaFin - 2024Jun11.pdf
Joyce M Sullivan, Founder & CEO of SocMediaFin, Inc. shares her "Five Questions - The Story of You", "Reflections - What Matters to You?" and "The Three Circle Exercise" to guide those evaluating what their next move may be in their careers.
Gabrielle M. A. Sinaga Portfolio, Film Student (2024)
My portfolio as a highly motivated film student pursuing a career in Yogyakarta.
一比一原版(surrey毕业证书)英国萨里大学毕业证成绩单修改如何办理
原版定制【微信:741003700】《(surrey毕业证书)英国萨里大学毕业证学位证成绩单》【微信:741003700】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
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留信网认证的作用:
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2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
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【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
官方认证美国旧金山州立大学毕业证学位证书案例原版一模一样
原版一模一样【微信：741003700 】【美国旧金山州立大学毕业证学位证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
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留信网认证的作用:
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3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Learnings from Successful Jobs Searchers
Are you interested to know what actions help in a job search? This webinar is the summary of several individuals who discussed their job search journey for others to follow. You will learn there are common actions that helped them succeed in their quest for gainful employment.
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Connect to Grow: The power of building networks
In the intricate tapestry of life, connections serve as the vibrant threads that weave together opportunities, experiences, and growth. Whether in personal or professional spheres, the ability to forge meaningful connections opens doors to a multitude of possibilities, propelling individuals toward success and fulfillment.
Eirini is an HR professional with strong passion for technology and semiconductors industry in particular. She started her career as a software recruiter in 2012, and developed an interest for business development, talent enablement and innovation which later got her setting up the concept of Software Community Management in ASML, and to Developer Relations today. She holds a bachelor degree in Lifelong Learning and an MBA specialised in Strategic Human Resources Management. She is a world citizen, having grown up in Greece, she studied and kickstarted her career in The Netherlands and can currently be found in Santa Clara, CA.
在线制作加拿大萨省大学毕业证文凭证书实拍图原版一模一样
原版一模一样【微信：741003700 】【加拿大萨省大学毕业证文凭证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
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1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
一比一原版(EUR毕业证)鹿特丹伊拉斯姆斯大学毕业证如何办理
原件一模一样【微信：95270640】【鹿特丹伊拉斯姆斯大学毕业证EUR学位证成绩单】【微信：95270640】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：95270640】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：95270640】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份【微信：95270640】
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
办理鹿特丹伊拉斯姆斯大学毕业证毕业证offerEUR学位证【微信：95270640 】外观非常精致，由特殊纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理鹿特丹伊拉斯姆斯大学毕业证EUR学位证毕业证offer【微信：95270640 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理鹿特丹伊拉斯姆斯大学毕业证毕业证offerEUR学位证【微信：95270640 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理鹿特丹伊拉斯姆斯大学毕业证毕业证offerEUR学位证【微信：95270640 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版美国西北大学毕业证(NWU毕业证书)学历如何办理
原版办理【微信号:BYZS866】【美国西北大学毕业证(NWU毕业证书)】【微信号:BYZS866】《成绩单、外壳、雅思、offer、真实留信官方学历认证（永久存档/真实可查）》采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路）我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信号BYZS866】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信号BYZS866】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
按照学校原版(ArtEZ文凭证书)ArtEZ艺术学院毕业证快速办理
官方原版办理【(ArtEZ毕业证书)ArtEZ艺术学院毕业证】【176555708微信号】海外认证成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信176555708】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信176555708】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
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Basic%20 accounting%20terms
- 1. BUSINESS TRANSACTION Business Transaction refers any business dealings or event which has a value measurable in terms of money
- 2. OR A business transaction involves transfer of money or money’s worth between business and others
- 4. CAPITAL Capital is the investment made by owners in the business. It is the difference between total assets and liabilities.
- 5. DRAWINGS Drawings is the amount of cash or other assets withdrawn by the owners for personal use
- 6. LIABILITIES Liabilities are the amount of cash or other a firm owes to other in future.
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