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Flashcard 1442608450828

Tags
#estructura-interna-de-las-palabras #formantes-morfológicos #gramatica-española #la #morfología #tulio
Question
Un formante morfológico o morfema es una unidad mínima que consta de una [...] y de [...]
Answer
forma fonética

un significado.

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Un formante morfológico o morfema es una unidad mínima que consta de una forma fonética y de un significado.

Original toplevel document

La estructura interna de la palabra
1. Los formantes morfológicos Una palabra tiene estructura interna cuando contiene más de un formante morfológico. Un formante morfológico o morfema es una unidad mínima que consta de una forma fonética y de un significado. Comparemos las siguientes palabras: gota, gotas, gotita, gotera, cuentagotas. Gota es la única de estas palabras que consta de un solo formante. Carece, entonces, de estructura interna. Es una palabra simple. Todas las otras palabras tienen estructura interna. [31] Los formantes que pueden aparecer como palabras independientes son formas libres. Los otros, los que necesariamente van adosados a otros morfe- mas, son formas ligadas. Cuentagotas contiene dos formantes que pueden aparecer cada uno como palabra independiente. Es una palabra compuesta. Gotas, gotita y gotera también contienen dos formantes, pero uno de ellos (-s, -ita, -era) nunca puede ser una palabra independiente. Son formas ligadas que se denominan afijos. Algunos afijos van pospuestos a la base (gota), como los de nuestros ejemplos: son los s u f i j o s . Otros afijos la preceden: in-útil, des-contento, a-político: Son los prefijos. Las palabras que contienen un afijo se denominan palabras complejas. Del inventario de formantes reconocidos, reconoceremos dos clases: a. Algunos son formantes léxicos: tienen un significado léxico, que se define en el diccionario: gota, cuenta. Se agrupan en clases abiertas. Pertenecen a una clase particular de palabras: sustantivos (gota), adjetivos (útil), adverbios (ayer), verbos (cuenta). Pueden ser: - palabras simples (gota, útil, ayer); - base a la que se adosan los afijos en palabras complejas (got-, politic-); - parte de una palabra, compuesta (cuenta, gotas). b. Otros son formantes gramaticales: tienen significado gramatical, no léxico. Se agrupan en clases cerradas. Pueden ser: - palabras independientes: preposiciones (a, de, por), conjunciones (que, si); - afijos en palabras derivadas (-s, -ero, in-, des-); - menos frecuentemente, formantes de compuestos (aun-que, por-que, si-no). Entre las palabras no simples consideradas hasta aquí, cada una contenía sólo dos formantes. En otras un mismo tipo de formantes se repite: - sufijos: region-al-izar, util-iza-ble; - prefijos: des-com-poner. ex-pro-soviético, o también formantes de diferentes tipos pueden combinarse entre sí: - prefijo y sufijo: des-leal-tad, em-pobr-ecer; - palabra compuesta y sufijo: rionegr-ino, narcotrafic-ante. En la combinación de prefijación y sufijación, se distinguen dos casos, ilustrados en nuestros ejemplos. En deslealtad, la aplicación de cada uno de los afijos da como resultado una palabra bien formada: si aplicamos sólo el prefijo se obtiene el adjetivo desleal; si aplicamos sólo el sufijo el resultado será el sustantivo lealtad. En cambio, en empobrecer, si se aplica sólo un afijo [32] el resultado no será una palabra existente: *empobre, *pobrecer. Prefijo y sufijo se aplican simultáneamente, constituyendo un único formante morfológico – discontinuo– que se añade a ambos lados de la base léxica. Este segundo caso se denomina parasíntesis. Para establecer la estructura interna de las palabras, la morfología se ocupa de: a. identificar los formantes morfológicos; b. determinar las posibles variaciones que éstos presenten; c. describir los procesos involucrados; d. reconocer la organización de las palabras. 2. Identificación de los formantes morfológicos Comparemos ahora las siguientes palabras: sol, sol-ar; sol-azo, quita- sol, gira-sol, solter-o, solaz. En las







Flashcard 1442924334348

Tags
#estructura-interna-de-las-palabras #formantes-morfológicos #gramatica-española #la #morfología #tulio
Question

b. Los formantes gramaticales: tienen [...], no [...]

Answer
significado gramatical

léxico.

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Pueden ser: - palabras simples (gota, útil, ayer); - base a la que se adosan los afijos en palabras complejas (got-, politic-); - parte de una palabra, compuesta (cuenta, gotas). b. Los formantes gramaticales: tienen <span>significado gramatical, no léxico. Se agrupan en clases cerradas. Pueden ser: - palabras independientes: preposiciones (a, de, por), conjunciones (que, si); - afijos en palabras derivadas (-s, -ero

Original toplevel document

La estructura interna de la palabra
1. Los formantes morfológicos Una palabra tiene estructura interna cuando contiene más de un formante morfológico. Un formante morfológico o morfema es una unidad mínima que consta de una forma fonética y de un significado. Comparemos las siguientes palabras: gota, gotas, gotita, gotera, cuentagotas. Gota es la única de estas palabras que consta de un solo formante. Carece, entonces, de estructura interna. Es una palabra simple. Todas las otras palabras tienen estructura interna. [31] Los formantes que pueden aparecer como palabras independientes son formas libres. Los otros, los que necesariamente van adosados a otros morfe- mas, son formas ligadas. Cuentagotas contiene dos formantes que pueden aparecer cada uno como palabra independiente. Es una palabra compuesta. Gotas, gotita y gotera también contienen dos formantes, pero uno de ellos (-s, -ita, -era) nunca puede ser una palabra independiente. Son formas ligadas que se denominan afijos. Algunos afijos van pospuestos a la base (gota), como los de nuestros ejemplos: son los s u f i j o s . Otros afijos la preceden: in-útil, des-contento, a-político: Son los prefijos. Las palabras que contienen un afijo se denominan palabras complejas. Del inventario de formantes reconocidos, reconoceremos dos clases: a. Algunos son formantes léxicos: tienen un significado léxico, que se define en el diccionario: gota, cuenta. Se agrupan en clases abiertas. Pertenecen a una clase particular de palabras: sustantivos (gota), adjetivos (útil), adverbios (ayer), verbos (cuenta). Pueden ser: - palabras simples (gota, útil, ayer); - base a la que se adosan los afijos en palabras complejas (got-, politic-); - parte de una palabra, compuesta (cuenta, gotas). b. Otros son formantes gramaticales: tienen significado gramatical, no léxico. Se agrupan en clases cerradas. Pueden ser: - palabras independientes: preposiciones (a, de, por), conjunciones (que, si); - afijos en palabras derivadas (-s, -ero, in-, des-); - menos frecuentemente, formantes de compuestos (aun-que, por-que, si-no). Entre las palabras no simples consideradas hasta aquí, cada una contenía sólo dos formantes. En otras un mismo tipo de formantes se repite: - sufijos: region-al-izar, util-iza-ble; - prefijos: des-com-poner. ex-pro-soviético, o también formantes de diferentes tipos pueden combinarse entre sí: - prefijo y sufijo: des-leal-tad, em-pobr-ecer; - palabra compuesta y sufijo: rionegr-ino, narcotrafic-ante. En la combinación de prefijación y sufijación, se distinguen dos casos, ilustrados en nuestros ejemplos. En deslealtad, la aplicación de cada uno de los afijos da como resultado una palabra bien formada: si aplicamos sólo el prefijo se obtiene el adjetivo desleal; si aplicamos sólo el sufijo el resultado será el sustantivo lealtad. En cambio, en empobrecer, si se aplica sólo un afijo [32] el resultado no será una palabra existente: *empobre, *pobrecer. Prefijo y sufijo se aplican simultáneamente, constituyendo un único formante morfológico – discontinuo– que se añade a ambos lados de la base léxica. Este segundo caso se denomina parasíntesis. Para establecer la estructura interna de las palabras, la morfología se ocupa de: a. identificar los formantes morfológicos; b. determinar las posibles variaciones que éstos presenten; c. describir los procesos involucrados; d. reconocer la organización de las palabras. 2. Identificación de los formantes morfológicos Comparemos ahora las siguientes palabras: sol, sol-ar; sol-azo, quita- sol, gira-sol, solter-o, solaz. En las







Flashcard 1477995269388

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Because accrual entries occur due to timing differences between cash movements and accounting recognition of revenue or expense, there are only a 2 possibilities.

First, cash movement and accounting recognition can [...]
Answer
occur at the same time, in which case there is no need for accruals.

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body>Because accrual entries occur due to timing differences between cash movements and accounting recognition of revenue or expense, there are only a 2 possibilities. First, cash movement and accounting recognition can occur at the same time, in which case there is no need for accruals. Second, cash movement may occur before or after accounting recognition, in which case accruals are required.<body><html>







Flashcard 1478609210636

Question
a [...] is a secondary payment method in which the bank pays the beneficiary only when the holder cannot.
Answer
standby letter of credit

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a standby letter of credit is a secondary payment method in which the bank pays the beneficiary only when the holder cannot.

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Letter Of Credit Definition | Investopedia
aluable when a client is located in a potentially unstable economic environment. Types of Letters of Credit A commercial letter of credit is a direct payment method in which the issuing bank makes the payments to the beneficiary. In contrast, <span>a standby letter of credit is a secondary payment method in which the bank pays the beneficiary only when the holder cannot. A revolving letter of credit lets the customer make any number of draws within a certain limit during a specific time period. A traveler’s letter of credit guarantees the issuing banks







Flashcard 1479098109196

Tags
#daniel-goleman #emotional-brain #emotional-iq #impulses-to-action #what-are-emotions-for #when-passions-overwhelm-reasons
Question
Among the main biological changes in [...] is an increased activity in a brain center that inhibits negative feelings and fosters an increase in available energy, and a quieting of those that generate worrisome thought.
Answer
happiness

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Among the main biological changes in happiness is an increased activity in a brain center that inhibits negative feelings and fosters an increase in available energy, and a quieting of those that generate worrisome thought. But ther

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Flashcard 1479106497804

Tags
#daniel-goleman #emotional-brain #emotional-iq #impulses-to-action #what-are-emotions-for #when-passions-overwhelm-reasons
Question
The parasympathetic pattern, dubbed the "relaxation response," is a body wide set of reactions that generates a general state of calm and contentment, facilitating cooperation.

This comes from [...]
Answer
Love and sexual satisfaction

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Love, tender feelings, and sexual satisfaction entail parasympathetic arousal—the physiological opposite of the "fight-or-flight" mobilization shared by fear and anger. The parasympathetic pattern, dubbed the "relaxation response," is a body wide set of reactions that generates a general state of calm and contentment, facilitating cooperation.

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Flashcard 1479122488588

Tags
#daniel-goleman #emotional-brain #emotional-iq #impulses-to-action #what-are-emotions-for #when-passions-overwhelm-reasons
Question
This loss of energy may well have kept [...] —and vulnerable—early humans close to home, where they were safer.
Answer
saddened

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s it deepens and approaches depression, slows the body's metabolism. This introspective withdrawal creates the opportunity to mourn a loss or frustrated hope, grasp its consequences for one's life, and, as energy returns, plan new beginnings. <span>This loss of energy may well have kept saddened—and vulnerable—early humans close to home, where they were safer. These biological propensities to act are shaped further by our life experience and our culture. For instance, universally the loss of a loved one elicits sadness and grief.

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Flashcard 1479135595788

Tags
#daniel-goleman #emotional-brain #emotional-iq #our-two-minds #what-are-emotions-for #when-passions-overwhelm-reasons
Question
The [...], the more dominant the emotional mind becomes—and the more ineffectual the rational.
Answer
more intense the feeling

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The more intense the feeling, the more dominant the emotional mind becomes—and the more ineffectual the rational.

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Flashcard 1480318913804

Tags
#cfa-level-1 #reading-25-understanding-income-statement #revenue-recognition
Question
Under US GAAP, when the seller is able to [...], a sale of real estate is reported at the time of sale using the normal revenue recognition conditions.
Answer
estimate amounts that will not be collected

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Under US GAAP, when the seller has completed the significant activities in the earnings process and is either assured of collecting the selling price or able to estimate amounts that will not be collected, a sale of real estate is reported at the time of sale using the normal reve

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3.2.2. Installment Sales
for some installment sales. An example of such deferral arises for certain sales of real estate on an installment basis. Revenue recognition for sales of real estate varies depending on specific aspects of the sale transaction.19 <span>Under US GAAP, when the seller has completed the significant activities in the earnings process and is either assured of collecting the selling price or able to estimate amounts that will not be collected, a sale of real estate is reported at the time of sale using the normal revenue recognition conditions.20 When those two conditions are not fully met, under US GAAP some of the profit is deferred. Two of the methods may be appropriate in these limited circumstances and relate to the amou







Flashcard 1481089617164

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
[...] and expenses are those that result directly and jointly from the same transactions or events.
Answer
Associated revenues

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4.1. General Principles
nues.”29 The distinction is relevant in certain standard setting deliberations. Under matching, a company recognizes some expenses (e.g., cost of goods sold) when associated revenues are recognized and thus, expenses and revenues are matched. <span>Associated revenues and expenses are those that result directly and jointly from the same transactions or events. Unlike the simple scenario in which a company purchases inventory and sells all of the inventory within the same accounting period, in practice, it is more likely that some of the curre







Flashcard 1481587166476

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
[...] are expenditures that less directly match revenues
Answer
Period costs

They are reflected in the period when a company makes the expenditure.

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4.1. General Principles
rrent period will remain unsold at the end of the current period and so will be sold in a following period. Matching requires that a company recognizes cost of goods sold in the same period as revenues from the sale of the goods. <span>Period costs , expenditures that less directly match revenues, are reflected in the period when a company makes the expenditure or incurs the liability to pay. Administrative expenses are an example of period costs. Other expenditures that also less directly match revenues relate more directly to future expected benefits; in this case, the exp







Flashcard 1481596865804

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
[...] method of accounting for inventory, matches sales against the costs of items of inventory in the order in which they were placed in inventory.
Answer
FIFO method

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4.1. General Principles
In general, a company recognizes expenses in the period that it consumes (i.e., uses up) the economic benefits associated with the expenditure, or loses some previously recognized economic benefit.28 A







Flashcard 1481622555916

Tags
#cfa-level-1 #doubtful-accounts #expense-recognition #reading-25-understanding-income-statement
Question
Estimates of uncollectible accounts may be expressed as a [...], the overall amount of receivables, or the amount of receivables overdue by a specific amount of time.
Answer
proportion of the overall amount of sales

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ple, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncollectible. Companies make such estimates based on previous experience with uncollectible accounts. <span>Such estimates may be expressed as a proportion of the overall amount of sales, the overall amount of receivables, or the amount of receivables overdue by a specific amount of time. The company records its estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues. <span><body><html>

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4.2. Issues in Expense Recognition
4.2.1. Doubtful Accounts When a company sells its products or services on credit, it is likely that some customers will ultimately default on their obligations (i.e., fail to pay). At the time of the sale, it is not known which customer will default. (If it were known that a particular customer would ultimately default, presumably a company would not sell on credit to that customer.) One possible approach to recognizing credit losses on customer receivables would be for the company to wait until such time as a customer defaulted and only then recognize the loss ( direct write-off method ). Such an approach would usually not be consistent with generally accepted accounting principles. Under the matching principle, at the time revenue is recognized on a sale, a company is required to record an estimate of how much of the revenue will ultimately be uncollectible. Companies make such estimates based on previous experience with uncollectible accounts. Such estimates may be expressed as a proportion of the overall amount of sales, the overall amount of receivables, or the amount of receivables overdue by a specific amount of time. The company records its estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues. 4.2.2. Warranties At times, companies offer warranties on the products they sell. If the product proves deficient in some respect that is covered







Flashcard 1481631993100

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
One possible approach would be for a company to wait until actual expenses are incurred under the warranty and to reflect the expense at that time.
Answer
[default - edit me]

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that is covered under the terms of the warranty, the company will incur an expense to repair or replace the product. At the time of sale, the company does not know the amount of future expenses it will incur in connection with its warranties. <span>One possible approach would be for a company to wait until actual expenses are incurred under the warranty and to reflect the expense at that time. However, this would not result in a matching of the expense with the associated revenue. Under the matching principle, a company is required to estimate the amount of futur

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4.2. Issues in Expense Recognition
receivables, or the amount of receivables overdue by a specific amount of time. The company records its estimate of uncollectible amounts as an expense on the income statement, not as a direct reduction of revenues. <span>4.2.2. Warranties At times, companies offer warranties on the products they sell. If the product proves deficient in some respect that is covered under the terms of the warranty, the company will incur an expense to repair or replace the product. At the time of sale, the company does not know the amount of future expenses it will incur in connection with its warranties. One possible approach would be for a company to wait until actual expenses are incurred under the warranty and to reflect the expense at that time. However, this would not result in a matching of the expense with the associated revenue. Under the matching principle, a company is required to estimate the amount of future expenses resulting from its warranties, to recognize an estimated warranty expense in the period of the sale, and to update the expense as indicated by experience over the life of the warranty. 4.2.3. Depreciation and Amortisation Companies commonly incur costs to obtain long-lived assets. Long-lived assets are assets expected to provi







Flashcard 1481648246028

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
[...] is the term commonly applied capitalize physical long-lived assets cost such as plant and equipment.
Answer
Depreciation

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land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. <span>“Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a se

Original toplevel document

4.2. Issues in Expense Recognition
the amount of future expenses resulting from its warranties, to recognize an estimated warranty expense in the period of the sale, and to update the expense as indicated by experience over the life of the warranty. <span>4.2.3. Depreciation and Amortisation Companies commonly incur costs to obtain long-lived assets. Long-lived assets are assets expected to provide economic benefits over a future period of time greater than one year. Examples are land (property), plant, equipment, and intangible assets (assets lacking physical substance) such as trademarks. The costs of most long-lived assets are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. “Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security. IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each component of an asset to be depreciated separately and US GAAP do not require component depreciation; and IFRS require an annual review of residual value and useful life, and US GAAP do not explicitly require such a review. The method used to compute depreciation should reflect the pattern over which the economic benefits of the asset are expected to be consumed. IFRS do not prescribe a particular method for computing depreciation but note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line” derives from the fact that the annual depreciation expense, if represented as a line graph over time, would be a straight line. In addition, a plot of the cost of the asset minus the cumulative amount of annual depreciation expense, if represented as a line graph over time, would be a straight line with a negative downward slope.) Calculating depreciation and amortisation requires two significant estimates: the estimated useful life of an asset and the estimated residual value (also known as “salvage value”) of an asset. Under IFRS, the residual value is the amount that the company expects to receive upon sale of the asset at the end of its useful life. Example 9 assumes that an item of equipment is depreciated using the straight-line method and illustrates how the annual depreciation expense varies under different estimates of the useful life and estimated residual value of an asset. As shown, annual depreciation expense is sensitive to both the estimated useful life and to the estimated residual value. <span><body><html>







Flashcard 1481650605324

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
[...] is the term commonly applied to capitalize intangible long-lived assets with a finite useful life.
Answer

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land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. <span>“Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a se

Original toplevel document

4.2. Issues in Expense Recognition
the amount of future expenses resulting from its warranties, to recognize an estimated warranty expense in the period of the sale, and to update the expense as indicated by experience over the life of the warranty. <span>4.2.3. Depreciation and Amortisation Companies commonly incur costs to obtain long-lived assets. Long-lived assets are assets expected to provide economic benefits over a future period of time greater than one year. Examples are land (property), plant, equipment, and intangible assets (assets lacking physical substance) such as trademarks. The costs of most long-lived assets are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. “Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security. IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each component of an asset to be depreciated separately and US GAAP do not require component depreciation; and IFRS require an annual review of residual value and useful life, and US GAAP do not explicitly require such a review. The method used to compute depreciation should reflect the pattern over which the economic benefits of the asset are expected to be consumed. IFRS do not prescribe a particular method for computing depreciation but note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line” derives from the fact that the annual depreciation expense, if represented as a line graph over time, would be a straight line. In addition, a plot of the cost of the asset minus the cumulative amount of annual depreciation expense, if represented as a line graph over time, would be a straight line with a negative downward slope.) Calculating depreciation and amortisation requires two significant estimates: the estimated useful life of an asset and the estimated residual value (also known as “salvage value”) of an asset. Under IFRS, the residual value is the amount that the company expects to receive upon sale of the asset at the end of its useful life. Example 9 assumes that an item of equipment is depreciated using the straight-line method and illustrates how the annual depreciation expense varies under different estimates of the useful life and estimated residual value of an asset. As shown, annual depreciation expense is sensitive to both the estimated useful life and to the estimated residual value. <span><body><html>







Flashcard 1481662401804

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
IFRS allow two alternative models for valuing property, plant, and equipment: [...] model and the [...] model.
Answer
the cost model

revaluation model

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acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security. <span>IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost mo

Original toplevel document

4.2. Issues in Expense Recognition
the amount of future expenses resulting from its warranties, to recognize an estimated warranty expense in the period of the sale, and to update the expense as indicated by experience over the life of the warranty. <span>4.2.3. Depreciation and Amortisation Companies commonly incur costs to obtain long-lived assets. Long-lived assets are assets expected to provide economic benefits over a future period of time greater than one year. Examples are land (property), plant, equipment, and intangible assets (assets lacking physical substance) such as trademarks. The costs of most long-lived assets are allocated over the period of time during which they provide economic benefits. The two main types of long-lived assets whose costs are not allocated over time are land and those intangible assets with indefinite useful lives. Depreciation is the process of systematically allocating costs of long-lived assets over the period during which the assets are expected to provide economic benefits. “Depreciation” is the term commonly applied to this process for physical long-lived assets such as plant and equipment (land is not depreciated), and amortisation is the term commonly applied to this process for intangible long-lived assets with a finite useful life.32 Examples of intangible long-lived assets with a finite useful life include an acquired mailing list, an acquired patent with a set expiration date, and an acquired copyright with a set legal life. The term “amortisation” is also commonly applied to the systematic allocation of a premium or discount relative to the face value of a fixed-income security over the life of the security. IFRS allow two alternative models for valuing property, plant, and equipment: the cost model and the revaluation model.33 Under the cost model, the depreciable amount of that asset (cost less residual value) is allocated on a systematic basis over the remaining useful life of the asset. Under the cost model, the asset is reported at its cost less any accumulated depreciation. Under the revaluation model, the asset is reported at its fair value. The revaluation model is not permitted under US GAAP. Here, we will focus only on the cost model. There are two other differences between IFRS and US GAAP to note: IFRS require each component of an asset to be depreciated separately and US GAAP do not require component depreciation; and IFRS require an annual review of residual value and useful life, and US GAAP do not explicitly require such a review. The method used to compute depreciation should reflect the pattern over which the economic benefits of the asset are expected to be consumed. IFRS do not prescribe a particular method for computing depreciation but note that several methods are commonly used, such as the straight-line method, diminishing balance method (accelerated depreciation), and the units of production method (depreciation varies depending upon production or usage). The straight-line method allocates evenly the cost of long-lived assets less estimated residual value over the estimated useful life of an asset. (The term “straight line” derives from the fact that the annual depreciation expense, if represented as a line graph over time, would be a straight line. In addition, a plot of the cost of the asset minus the cumulative amount of annual depreciation expense, if represented as a line graph over time, would be a straight line with a negative downward slope.) Calculating depreciation and amortisation requires two significant estimates: the estimated useful life of an asset and the estimated residual value (also known as “salvage value”) of an asset. Under IFRS, the residual value is the amount that the company expects to receive upon sale of the asset at the end of its useful life. Example 9 assumes that an item of equipment is depreciated using the straight-line method and illustrates how the annual depreciation expense varies under different estimates of the useful life and estimated residual value of an asset. As shown, annual depreciation expense is sensitive to both the estimated useful life and to the estimated residual value. <span><body><html>







Flashcard 1481869233420

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
When possible, the [...] of differences in expense recognition policies and estimates can facilitate more meaningful comparisons with a single company’s historical performance or across a number of companies.
Answer
monetary effect

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4.3. Implications for Financial Analysis
? Information about a company’s accounting policies and significant estimates are described in the notes to the financial statements and in the management discussion and analysis section of a company’s annual report. <span>When possible, the monetary effect of differences in expense recognition policies and estimates can facilitate more meaningful comparisons with a single company’s historical performance or across a number of companies. An analyst can use the monetary effect to adjust the reported expenses so that they are on a comparable basis. Even when the monetary effects of differences in policies and







Flashcard 1497188404492

Tags
#cs
Question
O que significa: JDK, JRE, JVM, JavaC?
Answer
Java Development Kit, Java Runtime Environment, Java Virtual Machine, Java Compiler.

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Flashcard 1497190239500

Question
Quais são as etapas do processo de compilação?
Answer
Código Fonte -> Compilador (verificação de sintaxe dos comandos, busca por erros, tradução do código fonte em ~múltiplas~ instruções) -> Código Relocável (variáveis estão lá, mas sem suas localizações) -> Assembler (alocar as variáveis do código relocável em linguagem de máquina, endereçando-as) -> Código executável/objeto.

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Flashcard 1497192074508

Question
Diferença entre o Interpretador e o Compilador:
Answer
Interpretador leva do Código Fonte direto para o Código Objeto, traduzindo gradativamente linha por linha, consumindo menos memória, mas tomando mais tempo que o Compilador.

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Flashcard 1497267834124

Tags
#cfa-level-1 #expense-recognition #reading-25-understanding-income-statement
Question
What does FIFO method of inventory stand for?
Answer
First in, first out,

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4.1. General Principles
In general, a company recognizes expenses in the period that it consumes (i.e., uses up) the economic benefits associated with the expenditure, or loses some previously recognized economic benefit.28 A







#technika

M i V nie używa się do PEX-a

Do PEX to TH, U, B

Kształtki V i M to zaprasowywane: miedź (CO i gaz), stal (CO), inox (woda użytkowa).

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#technika
Szczęk M i V nie używa się do PEX-a
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M i V nie używa się do PEX-a Do PEX to TH, U, B Kształtki V i M to zaprasowywane: miedź (CO i gaz), stal (CO), inox (woda użytkowa).




#technika

Do PEX to TH, U, B

Kształtki V i M to zaprasowywane: miedź (CO i gaz), stal (CO), inox (woda użytkowa).

statusnot read reprioritisations
last reprioritisation on reading queue position [%]
started reading on finished reading on

Open it
M i V nie używa się do PEX-a Do PEX to TH, U, B Kształtki V i M to zaprasowywane: miedź (CO i gaz), stal (CO), inox (woda użytkowa).




Flashcard 1497300077836

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Income statements are reported on a [...] basis.
Answer
consolidated

meaning that they include the income and expenses of subsidiary companies under the control of the parent (reporting) company.

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Income statements are reported on a consolidated basis, meaning that they include the income and expenses of subsidiary companies under the control of the parent (reporting) company.

Original toplevel document

3.1.2.1. Income Statement
o the bottom of the income statement. Net income may also be referred to as “net earnings,” “net profit,” and “profit or loss.” In the event that expenses exceed revenues and other income, the result is referred to as “net loss.” <span>Income statements are reported on a consolidated basis, meaning that they include the income and expenses of subsidiary companies under the control of the parent (reporting) company. The income statement is sometimes referred to as a statement of operations or profit and loss (P&L) statement . The basic equation underlying the income statement is Revenue + Ot







Flashcard 1497302961420

Question
If a [...] is recorded in a related account, the contra account records a credit.
Answer

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A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated account. If a debit is recorded in a related account, the contra account record also records a credit.

Original toplevel document

Contra Account Definition | Investopedia
What is a 'Contra Account' <span>A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated account. If a debit is recorded in a related account, the contra account record also records a credit. BREAKING DOWN 'Contra Account' Contra accounts are reported on the same financial statement as the associated account. For example, a contra account