Edited, memorised or added to reading list

on 30-Mar-2017 (Thu)

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Flashcard 1425568304396

Tags
#cfa-level #economics #microeconomics #reading-13-demand-and-supply-analysis-introduction #study-session-4
Question
Reading 15 deals with the [...], focusing on the supply of goods and services by [...] .
Answer
1. theory of the firm

2. profit-maximizing firms


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Reading 15 deals with the theory of the firm, focusing on the supply of goods and services by profit-maximizing firms. That reading provides the basis for understanding the cost side of firms’ profit equation.

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Study Session 4
quantities. Reading 14 covers the theory of the consumer, which addresses the demand for goods and services by individuals who make decisions to maximize the satisfaction they receive from present and future consumption. <span>Reading 15 deals with the theory of the firm, focusing on the supply of goods and services by profit-maximizing firms. That reading provides the basis for understanding the cost side of firms’ profit equation. Reading 16 completes the picture by addressing revenue and explains the types of markets in which firms sell output. Overall, the study session provides the economic tools fo







Fair value also represents the value of a company’s assets and liabilities when a subsidiary company’s financial statements are consolidated with a parent company.

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Fair Value Definition | Investopedia
What is 'Fair Value' <span>Fair value is defined as a sale price agreed to by a willing buyer and seller, assuming both parties enter the transaction freely. Many investments have a fair value determined by a market where the security is traded. Fair value also represents the value of a company’s assets and liabilities when a subsidiary company’s financial statements are consolidated with a parent company. BREAKING DOWN 'Fair Value' The most reliable way to determine an investment’s fair value is to list the security on an exchange. If XYZ stock trad




Flashcard 1497355652364

Question
Escreva todas os acordes tétrades maiores no piano.
Answer
C: C - E - G - B // Dó - Mi - Sol - Si
D: D - F# - A - C# // Ré - Fá# - Lá - Dó#
E: E - G# - B - D# // Mi - Sol# - Si - Ré#
F: F - A - C - E // Fá - Lá - Dó - Mi
G: G - B - D - F# // Sol - Si - Mi - Fá#
A: A - C# - E - G# // Lá - Dó# - Mi - Sol#
B: B - D# - F# - A# // Si - Ré# - Fá# - Lá#


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

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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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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 1497393663244

Tags
#conversation-tactics
Question
It's a good idea to speed up your talking pace when [...].
Answer
talking about less important points


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You are also able to consciously pair elements of the story with emotional signals and your body language. By the same token, it's also a good idea to speed up when talking about less important points.

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Flashcard 1497396022540

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
each company names its accounts based on [...].
Answer
its business

A restaurant might have an asset account for each of its ovens.

These would be grouped in the financial ststements as “Property, plant, and equipment.”


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each company names its accounts based on its business. A company in the restaurant business might have an asset account for each of its ovens, with the accounts named “Oven-1” and “Oven-2.” In its financial statements, these accounts would

Original toplevel document

3.1. Financial Statement Elements and Accounts
ts accounting system based on its particular needs and circumstances. For example, a company in the restaurant business may not be involved in trading securities and, therefore, may not need an account to record such an activity. Furthermore, <span>each company names its accounts based on its business. A company in the restaurant business might have an asset account for each of its ovens, with the accounts named “Oven-1” and “Oven-2.” In its financial statements, these accounts would likely be grouped within long-term assets as a single line item called “Property, plant, and equipment.” A company’s challenge is to establish accounts and account groupings that provide meaningful summarization of voluminous data but retain enough detail to facilitate decisio







Flashcard 1497398643980

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Each line item of the consolidated income statement includes the entire amount from the relevant line item on the subsidiary’s income statement (after [...]);
Answer
removing any intercompany transactions


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Each line item of the consolidated income statement includes the entire amount from the relevant line item on the subsidiary’s income statement (after removing any intercompany transactions); however, if the parent does not own 100 percent of the subsidiary, it is necessary for the parent to present an allocation of net income to the minority interests.

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3.1.2.1. Income Statement
nformation consolidated with that of the subsidiary. (When a parent company owns more than 50 percent of the voting shares of a subsidiary company, it is presumed to control the subsidiary and thus presents consolidated financial statements.) <span>Each line item of the consolidated income statement includes the entire amount from the relevant line item on the subsidiary’s income statement (after removing any intercompany transactions); however, if the parent does not own 100 percent of the subsidiary, it is necessary for the parent to present an allocation of net income to the minority interests. Minority interests, also called non-controlling interests, refer to owners of the remaining shares of the subsidiary that are not owned by the parent. The share of consolidated net inco







Flashcard 1497401003276

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
If the parent company does not own 100 percent of the subsidiary, it is necessary for the parent to present an allocation of net income to the [...] .
Answer
minority interests


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Each line item of the consolidated income statement includes the entire amount from the relevant line item on the subsidiary’s income statement (after removing any intercompany transactions); however, if the parent does not own 100 percent of the subsidiary, it is necessary for the parent to present an allocation of net income to the minority interests.

Original toplevel document

3.1.2.1. Income Statement
nformation consolidated with that of the subsidiary. (When a parent company owns more than 50 percent of the voting shares of a subsidiary company, it is presumed to control the subsidiary and thus presents consolidated financial statements.) <span>Each line item of the consolidated income statement includes the entire amount from the relevant line item on the subsidiary’s income statement (after removing any intercompany transactions); however, if the parent does not own 100 percent of the subsidiary, it is necessary for the parent to present an allocation of net income to the minority interests. Minority interests, also called non-controlling interests, refer to owners of the remaining shares of the subsidiary that are not owned by the parent. The share of consolidated net inco







Flashcard 1497403362572

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The share of [...] is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company.
Answer
consolidated net income attributable to minority interests


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The share of consolidated net income attributable to minority interests is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company.

Original toplevel document

3.1.2.1. Income Statement
necessary for the parent to present an allocation of net income to the minority interests. Minority interests, also called non-controlling interests, refer to owners of the remaining shares of the subsidiary that are not owned by the parent. <span>The share of consolidated net income attributable to minority interests is shown at the bottom of the income statement along with the net income attributable to shareholders of the parent company. <span><body><html>







Flashcard 1497404935436

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
The income statement is sometimes referred to as a [...] or profit and loss (P&L) statement .


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The income statement is sometimes referred to as a statement of operations or profit and loss (P&L) statement .

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Statement of comprehensive income
come, the result is referred to as “net loss.” 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. <span>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 + Other income – Expenses = Income – Expenses = Net income. In general terms, when one company (the parent) co







Flashcard 1497406508300

Question
[...] is defined as a sale price agreed to by a willing buyer and seller, assuming both parties enter the transaction freely.
Answer
Fair value


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Fair value is defined as a sale price agreed to by a willing buyer and seller, assuming both parties enter the transaction freely. Many investments have a fair value determined by a market where t

Original toplevel document

Fair Value Definition | Investopedia
What is 'Fair Value' <span>Fair value is defined as a sale price agreed to by a willing buyer and seller, assuming both parties enter the transaction freely. Many investments have a fair value determined by a market where the security is traded. Fair value also represents the value of a company’s assets and liabilities when a subsidiary company’s financial statements are consolidated with a parent company. BREAKING DOWN 'Fair Value' The most reliable way to determine an investment’s fair value is to list the security on an exchange. If XYZ stock trad







Flashcard 1497408867596

Question
Many investments have a fair value determined by a [...].
Answer
market where the security is traded


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Fair value is defined as a sale price agreed to by a willing buyer and seller, assuming both parties enter the transaction freely. Many investments have a fair value determined by a market where the security is traded. Fair value also represents the value of a company’s assets and liabilities when a subsidiary company’s financial statements are consolidated with a parent company.

Original toplevel document

Fair Value Definition | Investopedia
What is 'Fair Value' <span>Fair value is defined as a sale price agreed to by a willing buyer and seller, assuming both parties enter the transaction freely. Many investments have a fair value determined by a market where the security is traded. Fair value also represents the value of a company’s assets and liabilities when a subsidiary company’s financial statements are consolidated with a parent company. BREAKING DOWN 'Fair Value' The most reliable way to determine an investment’s fair value is to list the security on an exchange. If XYZ stock trad







Flashcard 1497412537612

Tags
#cfa-level-1 #reading-22-financial-statement-analysis-intro
Question
Public companies often provide other sources of information in [...] statements.
Answer
proxy


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Public companies often provide other sources of information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders.

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3.2. Other Sources of Information
compensation, company stock performance, and any potential conflicts of interest that may exist between management, the board, and shareholders. This information may appear in the company’s annual report or other publicly available documents. <span>Public companies often provide this information in proxy statements, which are statements distributed to shareholders about matters that are to be put to a vote at the company’s annual (or special) meeting of shareholders. Interim reports are also provided by the company either semiannually or quarterly, depending on the applicable regulatory requirements. Interim reports generally present th







Flashcard 1497440324876

Tags
#cs
Question
Do que são compostos o JDK e o JRE?
Answer
JRE: JVM (Loader/Verificador, Interpretador/Gerenciador, Compilador JIT) e bibliotecas.
JDK: JRE, JavaLang, JavaTools (Debugger, JavaC, APIs) e um IDE.


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