Chapter 8
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The document discusses capital gains and losses for tax purposes. It defines capital assets and outlines the tax treatment for long-term and short-term capital gains based on the holding period. Gains are taxed at preferential rates if the asset is held for over one year. Net capital losses are limited to $3,000 per year and can be carried forward. The document provides examples of calculating capital gains and losses.
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2) Heavier smokers (>20 pack-years) had higher risks of total and provoked VTE compared to never smokers. The risk of provoked VTE increased with more pack-years of smoking.
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This document provides an overview of key concepts related to capital gains and losses for income tax purposes. It defines capital assets and discusses the tax treatment of capital gains and losses, which depends on the holding period. Short-term capital gains are taxed as ordinary income, while long-term capital gains are taxed at preferential rates. The document also covers determining gain or loss amounts and the tax treatment of section 1231 assets.
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Deegan, Financial Accounting 9e
18-*
Chapter 18
Accounting for
income taxes
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Deegan, Financial Accounting 9e
18-*
Introduction to accounting for income taxes
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Deegan, Financial Accounting 9e
Some differences between accounting and tax rulesItemGenerally accepted accounting ruleTax ruleMany accrued expenses (e.g. long-service leave, warranty costs)An expense when accruedRecognised as a tax deduction when paidMany prepaid expenses (e.g. prepaid rent)Initially an asset—expensed when economic benefits usedTypically a tax deduction when paidRevenue received in advance (e.g. rental revenue)Treated as a liability and recognised as revenue when earnedTypically taxed when receivedEntertainment and goodwill impairmentTreated as an expenseNot a tax deduction in current or subsequent periodsDoubtful debtsTreated as an expense when recognisedTreated as a tax deduction when debtor is actually written off in subsequent periodDevelopment expenditureOften capitalised and subsequently amortisedTypically a tax deduction when paid for
1.-
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Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
Accounting for income taxesGoverned by AASB 112 Income Taxes
Balance sheet methodDTA ad DTL
Carrying Amount (CA) – Book value
Tax base – taxation rules
1.-
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Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
Rules and Format
TTD – taxable temporary difference – deferred tax liability
DTD – deductible temporary difference – deferred tax asset
1.-
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Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
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Deegan, Financial Accounting 9e
18-*
Have a read of the facts in Worked Example 18.2
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Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
Rules and Format
1.-
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Deegan, Financial Accounting 9e
18-*
Have a read of the following slides on your ownThese are a summary of the chapter and I have already discussed the points during the Podcasts
1.-
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Deegan, Financial Accounting 9e
18-*
Measurement of DTAs and DTLs (cont.)
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Deegan, Financial Accounting 9e
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Balance sheet approach to accounting for taxation (cont.)
Temporary differences can be of tw ...
1.-Copyright © 2020 McGraw-Hill Education (Australia) Pty
1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
18-*
Chapter 18
Accounting for
income taxes
1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
18-*
Introduction to accounting for income taxes
Understand the difference between accounting profit and taxable income
1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
Some differences between accounting and tax rulesItemGenerally accepted accounting ruleTax ruleMany accrued expenses (e.g. long-service leave, warranty costs)An expense when accruedRecognised as a tax deduction when paidMany prepaid expenses (e.g. prepaid rent)Initially an asset—expensed when economic benefits usedTypically a tax deduction when paidRevenue received in advance (e.g. rental revenue)Treated as a liability and recognised as revenue when earnedTypically taxed when receivedEntertainment and goodwill impairmentTreated as an expenseNot a tax deduction in current or subsequent periodsDoubtful debtsTreated as an expense when recognisedTreated as a tax deduction when debtor is actually written off in subsequent periodDevelopment expenditureOften capitalised and subsequently amortisedTypically a tax deduction when paid for
1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
Accounting for income taxesGoverned by AASB 112 Income Taxes
Balance sheet methodDTA ad DTL
Carrying Amount (CA) – Book value
Tax base – taxation rules
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Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
Rules and Format
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DTD – deductible temporary difference – deferred tax asset
1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
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1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
18-*
Have a read of the facts in Worked Example 18.2
1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
18-*
Balance sheet approach to accounting for taxation
Rules and Format
1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
18-*
Have a read of the following slides on your ownThese are a summary of the chapter and I have already discussed the points during the Podcasts
1.-
Copyright © 2020 McGraw-Hill Education (Australia) Pty Ltd
Deegan, Financial Accounting 9e
18-*
Measurement of DTAs and DTLs (cont.)
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Deegan, Financial Accounting 9e
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Balance sheet approach to accounting for taxation (cont.)
Temporary differences can be of tw ...
Surplus property strategies course2 p96
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Chapter 6
Understanding Cash Flow Statements
Presenter’s name
Presenter’s title
dd Month yyyy
Customization notes:
The third section of this presentation shows a simple example of how to prepare a statement of cash flows. Depending on the sophistication of the audience, that section can either be deleted (if the audience is already proficient in preparing the statement of cash flows) or expanded to include more complex examples (if the presenter wants to emphasize statement preparation and has additional time for the presentation).
LEARNING OUTCOMES
Compare cash flows from operating, investing, and financing activities and classify cash flow items as relating to one of those three categories given a description of the items.
Describe how non-cash investing and financing activities are reported.
Contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and U.S. generally accepted accounting principles (U.S. GAAP).
Distinguish between the direct and indirect methods of presenting cash from operating activities and describe the arguments in favor of each method.
Describe how the cash flow statement is linked to the income statement and the balance sheet.
Describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data.
Convert cash flows from the indirect to direct method.
Analyze and interpret both reported and common-size cash flow statements.
Calculate and interpret free cash flow to the firm, free cash flow to equity, and performance and coverage cash flow ratios.
1
overview
Statement of Cash Flows: Overview
Format of Statement of Cash Flows
Preparing a Statement of Cash Flows
Additional Analytical Considerations
Copyright © 2013 CFA Institute
2
2
Copyright © 2013 CFA Institute
3
LOS. Describe how the cash flow statement is linked to the income statement and the balance sheet.
LOS. Analyze and interpret both reported and common-size cash flow statements.
The cash flow statement provides information about a company’s cash receipts and cash payments during an accounting period.
Starting at the bottom of the statement of cash flows, we see the increase and decrease in cash and cash equivalents each year.
Increase (decrease) in cash (in millions)
2011 388
2010 (110)
2009 45
An overall $323 million net increase in cash over three years, from $555 million at the beginning of 2009 to $878 million at the end of 2011.
In general, what are the implications of too little cash? Too much?
3
Copyright © 2013 CFA Institute
4
APPLE, Inc.
LOS. Analyze and interpret both reported and common-size cash flow statements.
As a basis for comparison—and relating to the question of how much cash is enough/too much on the previous slide—this slide shows the statement of cash flows for Apple.
In 2010, for example, Apple’s cash and cash equivalents increased by $6 billi.
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The document discusses various tax concepts related to rental properties and income, including:
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The document discusses understanding and using financial statements. It covers reviewing relationships between financial statements, reporting conventions, producing reports, financial analysis using ratios, and reverse engineering financial reports. Key financial statements covered are the balance sheet, income statement, and statement of cash flows. It also discusses accounting principles, measurement conventions, and analyzing a sample company's financial reports.
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Short-Term Capital Gains - Mutual Funds - Divadhvik
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Chapter Six part 4.pdf
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Chapter 11
This chapter discusses corporate income taxation. It covers corporate tax rates, which are progressive up to 35% for income over $18.33 million. Capital gains are taxed at ordinary rates or alternatively at 35%. Dividends received are eligible for deductions based on ownership percentage. Charitable contributions are limited to 10% of taxable income. S corporations allow certain small businesses to pass income/losses to shareholders and avoid double taxation. Special taxes may apply to accumulated earnings and personal holding companies.
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ACCT 551 Course Project (Notes to Financial Statement)
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Academic IntegrityNote Students have a responsibility to maintain.docx
Academic IntegrityNote: Students have a responsibility to maintain the academic integrity of DeVry University and its Keller Graduate School of Management, and to meet the highest standards of academic conduct as stated in the Student Handbook. Any Student found in violation of these expectations is subject to the sanctions as stated in the Academic Integrity Policy.By selecting the "Assignment" tab, I verify:●I am the only person taking and completing the assignment, and no one is helping me (physically or electronically);●I will not copy the assignment in part or whole by any means;●I will refrain from discussing this exam with anyone other than my professor or a designated DeVry University representative and;●I will adhere to the Academic Integrity Policy standards outlined in the Student Handbook. Please click on the "Financial Ratio Assignment" Tab to begin the assignment. Good luck!Important: The Financial Data needed for this assignment is found here in the "Assumptions & Financials" Tab. DO NOT USE the Financial Data from the CanGo Intranet.
Financial Ratio AssignmentBUSN460 Individual Financial Analysis ProjectStudent Name:Instructions:The Financial Data needed for this assignment is found here in the "Assumptions & Financials" worksheet Tab below. DO NOT USE the Financial Data from the CanGo Intranet.Use the financial statements from the most recent year to fill in the table below.You may find some formulae calling for an average, e.g., average inventory, average receivables. Because we only have the Balance sheet for one year, you can only use the one year number not an average.Assume interest expense is $0.00Be Careful of the Debt Equity ratio. The review covers debt asset ratio as an example of how to calculate ratios and that is different from debt equity ratio, and that is different from the debt equity ratio so think about how you calculate the debt equity ratio using the debt asset ratio as an example.Be sure to cite your references - Please do not use Investopedia or financeformulas.net as a source of reference.Green boxes to be filled in by instructorRatioFormula (express the ratio in words)Detailed calculation (actual numbers from financial statements used for the calculation)Final number (final result of the detailed calculation)Explanation of why ratio is importantEarned points (up to 3 points per "box"/cell)Instructor feedbackExample: Term A/Term B (Term A divided by Term B)1000/2000.50This is the explanation of the role of this ratio and why it is important3Efficiency Ratio: Inventory TurnoverCost of Goods Sold/Average Inventory10500000/337500000.3111It indicates the velocity in which stock of finished goods has been converted into a sale during the yearGrade for above0.0Efficiency Ratio: Receivables TurnoverNet Credit Sales/Average Accounts Receivable54,500,000/36,500,0001.4932This ratio signifies the efficiency in credit collection.A high ratio indicates better credit collection effortGrade for above0.0Fin.
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Scanned by CamScannerChapter 6Understanding Cash Flo.docx
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Financial Records: Income Statement and Balance Sheet
Financial Records: Income Statement and Balance Sheet
Short-Term Capital Gains - Mutual Funds - Divadhvik
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This document discusses various tax representation techniques. It begins by outlining the typical audit process, noting that audits are usually office or field audits and provide tips for cooperating with audits. It then discusses options for appealing an auditor's findings like fast track settlements, which use mediators to resolve cases in around 60 days. The document also covers collection issues like different collection tiers, working with revenue officers, tax liens, levies, and collection due process hearings which allow taxpayer challenges to liens or levies.
Ppt ch 20
The document discusses different types of business entities that could be formed for a new catering business, including corporations, partnerships, and limited liability companies. It recommends that the sisters form an S corporation or LLC to obtain limited liability protection while also benefitting from the tax advantages of a pass-through entity that allows losses to offset their personal income. The chapter covers topics like corporate versus individual tax rules, deductions, and the dividends received deduction.
Ppt ch 19
SEP plans allow employers to make deductible contributions to traditional IRAs established for each eligible employee; contributions are discretionary but must be based on a written allocation formula and cannot exceed a certain percentage of compensation for each employee; SEP plans provide an easy way for small businesses to offer retirement benefits to employees.
Ppt ch 18
The document discusses accounting periods and methods for partnerships and S corporations. It states that a partnership's tax year must end on the tax year of the majority interest partners, or if no majority, the principal partners. If there is no majority or principal partners, the tax year that results in the least aggregate deferral of income is used. Exceptions allow other fiscal year ends if valid business purposes or section 444 elections are met. The document also discusses short tax years, accounting methods, and provisions that mitigate the effects of an arbitrary accounting period.
Ppt ch 17
Hazel Brown owns an arts and crafts store. In 2012, she is planning to sell the store equipment she purchased in 2009 for $450,000 and has since depreciated.
- If she sells the equipment for $128,000, she will have a $53,040 gain. This full amount will be treated as ordinary income under §1245 recapture rules rather than potential §1231 capital gain, since the gain is less than her total depreciation of $375,040.
- If she sells the equipment for more than its original $450,000 cost, the portion of gain up to her $375,040 in total depreciation would be ordinary income under §12
Ppt ch 16
Maurice inherited $500,000 and invested it in various assets on the advice of a financial advisor. He is now considering selling some investments and moving money between bonds. The summary provides an overview of the tax treatment of capital gains and losses, including the classification of different assets as capital or ordinary assets, what qualifies as a "sale or exchange," and how gains or losses from various transactions are treated for tax purposes. It also notes that long-term capital gains may be taxed at a lower rate than ordinary gains.
Ppt ch 14
Alice owns a house that she inherited from her mother 7 months ago. She is considering selling the house to her nephew Dan for $275,000 and thinks she will have no gain or loss. As Alice's tax advisor, you need information to determine the tax consequences, such as whether Alice received the house as a gift or inheritance, the basis of the property, and whether it has been her primary residence. You will also need to advise Alice on the tax consequences of selling her car that she has owned for 4 months, as well as transactions involving the sale of stock at a loss and subsequent repurchase.
Ppt ch 13
The document discusses several tax credits available to individuals and businesses, including:
1) Education tax credits that can help offset tuition and other education expenses.
2) The research and experimentation tax credit that incentives private sector investment in research.
3) Tax credits for rehabilitation expenditures, hiring targeted groups of employees, and other activities.
Ppt ch 12
Bob and Carol paid different amounts of federal income tax even though they had identical incomes, deductions, and investments. Carol paid $15,000 more than Bob due to an oversight in the treatment of interest from private activity bonds they both owned. These bonds were issued in 2010 and interest from such bonds is not a tax preference item for the alternative minimum tax in that year. After reviewing the returns, Adam determined Carol was eligible for a $15,000 refund due to an error on her Form 6251 in treating the bond interest as a tax preference.
P pt ch 10
The document discusses itemized deductions for individuals, including medical expenses, taxes, interest expenses, and qualified residence interest. It provides examples to illustrate how these deductions are calculated and applied. It also summarizes how these deductions would apply to the specific scenario of John and Susan Williamson purchasing their first home, as presented in an earlier example.
Ppt ch 09
Morgan has accepted a new sales job that requires travel and some entertainment expenses. She will work out of her apartment and be reimbursed for some travel expenses. Some of Morgan's expenses may be deductible, including transportation between client sites, home office expenses if the office space is exclusively used for work, and moving expenses if she meets certain tests. However, commuting costs and some education or entertainment expenses would not be deductible.
P pt ch 08
Dr. Payne correctly calculated the depreciation expense for his dental practice assets using MACRS depreciation rates. He will also be able to claim depreciation deductions for the rental properties he converted his original residence and purchased condo into, using the fair market value of the residence as its basis since it was previously used for personal purposes. The document provides an overview of depreciation, amortization, and depletion deductions for business and rental property assets, and examples and rules for calculating MACRS depreciation using conventions like half-year and mid-quarter.
P pt ch 07
Martha experienced significant financial losses in the current year. She loaned a friend money to start a business that failed, resulting in a bad debt. She also lost money investing in a pharmaceutical company that declared bankruptcy. Additionally, her sole proprietorship bookstore experienced losses due to increased competition. Martha is hoping that tax law provisions related to deductions and losses can provide some relief.
P pt ch 06
Dr. Payne has incorrectly calculated some of the business expenses deductible on Schedule C of his tax return. Specifically, the contributions to political campaigns are not deductible, and hobby losses are only deductible up to the amount of hobby income. Dr. Payne should re-examine the expenses from his dental practice to ensure they meet the requirements of being ordinary, necessary, and substantiated to be deductible as trade or business expenses.
P pt ch 05
Paul received a $1,500 bonus from his summer internship employer that must be included in his gross income as it was compensation for services. His $400 monthly stipend from his graduate assistantship teaching accounting must also be included in gross income. However, the $6,000 tuition waiver can be excluded. Most of the damages from his accident settlement can be excluded from income as compensation for personal physical injuries, except the punitive damages which are taxable.
P pt ch 04
Dr. Cliff Payne, a dentist, opened a sole proprietorship dental practice at the beginning of the year with a December 31 year-end. He contracted to have a building constructed for his medical practice and used extra money to purchase stock. The document discusses the calculation of gross income for Dr. Payne's dental practice and whether he correctly calculated it as the $385,000 billed to patients. It then provides an overview of the concepts of gross income, accounting periods and methods, income sources including dividends and partnerships, and other inclusions like imputed interest.
P pt ch 03
Polly supports her unemployed husband Nick, stepdaughter Paige, and family friend Maude who lived with Polly. Paige works part-time but trains for a college scholarship. Nick left in March. Polly sold her wedding rings for $8,000. Polly may be able to claim dependency exemptions for Paige and Maude depending on whether they meet the tests for qualifying child, qualifying relative, gross income, support and other rules. Polly should review her tax situation considering these dependency exemption rules.
P pt ch 02
This document provides an overview of the statutory and administrative sources of US tax law, as well as the federal judicial system for tax disputes. It discusses the Internal Revenue Code, Treasury regulations, revenue rulings, revenue procedures, letter rulings, and other administrative pronouncements. It also describes the four courts that have original jurisdiction over tax cases and their roles, as well as the appeals process. Precedent and citations for Tax Court, District Court, Court of Appeals, and Supreme Court decisions are covered.
P pt ch 01
The document provides an overview of US taxation including:
1) It describes different types of taxes such as income taxes, property taxes, employment taxes, and gift/estate taxes.
2) It discusses key concepts related to taxation including tax bases, tax rates, tax structures, and criteria for evaluating tax systems.
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◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
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
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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
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一比一原版(RMIT毕业证)皇家墨尔本理工大学毕业证如何办理
RMIT硕士学位证成绩单【微信95270640】《皇家墨尔本理工大学毕业证书》《QQ微信95270640》学位证书电子版：在线制作皇家墨尔本理工大学毕业证成绩单GPA修改（制作RMIT毕业证成绩单RMIT文凭证书样本）、皇家墨尔本理工大学毕业证书与成绩单样本图片、《RMIT学历证书学位证书》、皇家墨尔本理工大学毕业证案例毕业证书制作軟體、在线制作加拿大硕士学历证书真实可查.
【本科硕士】皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单（GPA修改）；学历认证（教育部认证）；大学Offer录取通知书留信认证使馆认证；雅思语言证书等高仿类证书。
办理流程：
1客户提供办理皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单信息：姓名生日专业学位毕业时间等（如信息不确定可以咨询顾问：我们有专业老师帮你查询）；
2开始安排制作毕业证成绩单电子图；
3毕业证成绩单电子版做好以后发送给您确认；
4毕业证成绩单电子版您确认信息无误之后安排制作成品；
5成品做好拍照或者视频给您确认；
6快递给客户（国内顺丰国外DHLUPS等快读邮寄）
真实网上可查的证明材料
1教育部学历学位认证留服官网真实存档可查永久存档。
2留学回国人员证明（使馆认证）使馆网站真实存档可查。
我们对海外大学及学院的毕业证成绩单所使用的材料尺寸大小防伪结构（包括：皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单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）都有原版本文凭对照。质量得到了广大海外客户群体的认可同时和海外学校留学中介做到与时俱进及时掌握各大院校的（毕业证成绩单资格证结业证录取通知书在读证明等相关材料）的版本更新信息能够在第一时间掌握最新的海外学历文凭的样版尺寸大小纸张材质防伪技术等等并在第一时间收集到原版实物以求达到客户的需求。
本公司还可以按照客户原版印刷制作且能够达到客户理想的要求。有需要办理证件的客户请联系我们在线客服中心微信：95270640 或咨询在线父亲的家很狭小除了一张单人床和一张小方桌几乎没有多余的空间山娃一下子就联想起学校的男小便处山娃很想笑却怎么也笑不出来山娃很迷惑父亲的家除了一扇小铁门连窗户也没有墓穴一般阴森森有些骇人父亲的城也便成了山娃的城父亲的家也便成了山娃的家父亲让山娃呆在屋里做作业看电视最多只能在门口透透气不能跟陌生人搭腔更不能乱跑一怕迷路二怕拐子拐人山娃很惊惧去年村里的田鸡就因为跟父亲进城一不小心被人拐跑了至今不见踪影害不
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Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
永久可查学历认证【微信：A575476】【美国新罕布什尔大学(unh)毕业证成绩单Offer】【微信：A575476】（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：A575476】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：A575476】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
→ 【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！
快速制作美国迈阿密大学牛津分校毕业证文凭证书英文原版一模一样
原版一模一样【微信：741003700 】【美国迈阿密大学牛津分校毕业证文凭证书】【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。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
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
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在线办理(GU毕业证书)美国贡萨加大学毕业证学历证书一模一样
学校原件一模一样【微信：741003700 】《(GU毕业证书)美国贡萨加大学毕业证学历证书》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/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。
本公司拥有海外各大学样板无数，能完美还原。
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
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
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
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快速办理(SMU毕业证书)南卫理公会大学毕业证毕业完成信一模一样
学校原件一模一样【微信：741003700 】《(SMU毕业证书)南卫理公会大学毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/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
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
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
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- 10. Adjusted Basis Original cost plus: Capital improvements* less: Accumulated depreciation Adjusted basis *Items that significantly result in increase to property value or increased useful life 2011 Cengage Learning
- 15. Calculating Net Capital Position Long-term gains netted against Long-term losses Net Long-term Gain or Loss Short-term gains netted against Short-term losses Net Short-term Gain or Loss = = Step 1: Classify each item as short-term or long-term and net by groups 2011 Cengage Learning
- 23. Character of Gain or Loss Amount realized from disposition less: Adjusted basis of property Realized gain (loss) less: Deferred gain allowed Recognized gain (loss) Ordinary §1231 (Form 4797) Capital (Schedule D) Personal Use Character of gain (loss) 2011 Cengage Learning
- 48. Done! 2011 Cengage Learning