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Flashcard 1428178472204

Tags
#cfa #cfa-level-1 #economics #microeconomics #reading-13-demand-and-supply-analysis-introduction #study-session-4
Question
Clearly, willingness to supply is dependent on not only the price of a producer’s output, but also additionally on [...].
Answer
the prices (i.e., costs) of the inputs necessary to produce it

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Clearly, willingness to supply is dependent on not only the price of a producer’s output, but also additionally on the prices (i.e., costs) of the inputs necessary to produce it. For simplicity, we can assume that the only input in a production process is labor that must be purchased in the labor market. The price of an hour of labor is the wage rate, or W. Hen

Original toplevel document

3.3. The Supply Function and the Supply Curve
nomists refer to the “rules” that govern this transformation as the technology of production . Because producers have to purchase inputs in factor markets, the cost of production depends on both the technology and the price of those factors. <span>Clearly, willingness to supply is dependent on not only the price of a producer’s output, but also additionally on the prices (i.e., costs) of the inputs necessary to produce it. For simplicity, we can assume that the only input in a production process is labor that must be purchased in the labor market. The price of an hour of labor is the wage rate, or W. Hence, we can say that (for any given level of technology) the willingness to supply a good depends on the price of that good and the wage rate. This concept is captured in the following equation, which represents an individual seller’s supply function: Equation (7)  Qsx=f(Px,W,…) where Qsx







Flashcard 1479156829452

Tags
#daniel-goleman #emotional-brain #emotional-iq #how-the-brain-grew #what-are-emotions-for #when-passions-overwhelm-reasons
Question
As it evolved, the limbic system refined two powerful tools: [...].
Answer
learning and memory

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As it evolved, the limbic system refined two powerful tools: learning and memory.

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This article will deal with the synchronic history and methods of composition, presentation and transmission of naqaid poetry according to Abu Ubayda’s book Kitab al-naqaid: Naqaid Jarır wa-l-Farazdaq. Despite the fame gained by naqaid poetry in the Umayyad era, many aspects of it are still ambiguous. Unfortunately, many of the scholars who have dealt with such aspects have arrived at their conclusions through a rapid treatment of only some of the accounts mentioned in various classical works. A considerable number of these studies neglect other accounts that seem to reveal important data concerning many aspects of the naqaid poetry. In addition, in most cases they refrain from analyzing complete poems in order to support or disprove the conclusions they had extracted from the accounts. Such a method of analyzing and discussing the material at hand is insufficient. It is imperative to peruse all the available accounts and to make a profound analysis of each one, since each account may shed new light on the naqaid poetry and the naqaid contests. In addition to the accounts, analyses of the poems themselves are very important, since they examine the reliability and credibility of the prose accounts.
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Flashcard 1602877787404

Tags
#cfa-level-1 #fra-introduction #income-statement
Question

A method for accounting for the effect of options (and warrants) on EPS that specifies what EPS would have been if the options and warrants had been exercised and the company had used the proceeds to repurchase common stock

Answer
Treasury stock method

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6.3.3. Diluted EPS When a Company Has Stock Options, Warrants, or Their Equivalents Outstanding
When a company has stock options, warrants, or their equivalents49 outstanding, diluted EPS is calculated as if the financial instruments had been exercised and the company had used the proceeds from exercise to repu







Flashcard 1602880146700

Tags
#cfa-level-1 #fra-introduction #income-statement
Question

For the calculation of diluted EPS using the treasury method, the assumed exercise of these financial instruments would have the following effects:

  • The company is assumed to receive [...] and, in exchange, [...]

Answer
cash upon exercise

to issue shares.

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6.3.3. Diluted EPS When a Company Has Stock Options, Warrants, or Their Equivalents Outstanding
ld have been purchased with the proceeds. This method is called the treasury stock method under US GAAP because companies typically hold repurchased shares as treasury stock. The same method is used under IFRS but is not named. <span>For the calculation of diluted EPS using this method, the assumed exercise of these financial instruments would have the following effects: The company is assumed to receive cash upon exercise and, in exchange, to issue shares. The company is assumed to use the cash proceeds to repurchase shares at the weighted average market price during the period. As a result of these two effects, the number of shares outstanding would increase by the incremental number of shares issued (the difference between the number of s







Flashcard 1602881719564

Tags
#cfa-level-1 #fra-introduction #income-statement
Question

For the calculation of diluted EPS using Treasury Method, the assumed exercise of these financial instruments would have the following effects:

  • The company is assumed to use the cash proceeds to [...] during the period.

Answer
repurchase shares

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6.3.3. Diluted EPS When a Company Has Stock Options, Warrants, or Their Equivalents Outstanding
ld have been purchased with the proceeds. This method is called the treasury stock method under US GAAP because companies typically hold repurchased shares as treasury stock. The same method is used under IFRS but is not named. <span>For the calculation of diluted EPS using this method, the assumed exercise of these financial instruments would have the following effects: The company is assumed to receive cash upon exercise and, in exchange, to issue shares. The company is assumed to use the cash proceeds to repurchase shares at the weighted average market price during the period. As a result of these two effects, the number of shares outstanding would increase by the incremental number of shares issued (the difference between the number of s







Flashcard 1602941226252

Tags
#jersey #new #toll
Question
______Blume general counsel of ________Group who is the ________ Partner for Blocks ______ and _______ for approximately __________ total square feet (roughly equal) of an Apartment Living ___________ and City Living _______ minimum value project

Duval -- ______Adler and _____ Feder
Lowenstein _______ Hunter
Giordano ________ Policastro
Henry ______ and John ________ and Bryan ______
Answer
Gerry
Rockefeller
JV
134 and 125
500,000 (250,000 per project)
$10,500,000
$25,500,000
Terri and Max
Ted
Marc
Waller and Mccullough and Oos

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Flashcard 1602954857740

Tags
#cfa-level-1 #fra-introduction #income-statement
Question

For the calculation of diluted EPS using Treasury Method, at what price are the repurchase of shares estimated?

Answer
at the weighted average market price

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6.3.3. Diluted EPS When a Company Has Stock Options, Warrants, or Their Equivalents Outstanding
ld have been purchased with the proceeds. This method is called the treasury stock method under US GAAP because companies typically hold repurchased shares as treasury stock. The same method is used under IFRS but is not named. <span>For the calculation of diluted EPS using this method, the assumed exercise of these financial instruments would have the following effects: The company is assumed to receive cash upon exercise and, in exchange, to issue shares. The company is assumed to use the cash proceeds to repurchase shares at the weighted average market price during the period. As a result of these two effects, the number of shares outstanding would increase by the incremental number of shares issued (the difference between the number of s







Article 1602957741324

Subject 1. Components and Format of the Balance Sheet
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #has-images #reading-26-understanding-balance-sheets

The starting place for analyzing a company is typically the balance sheet. Think of the balance sheet as a photo of the business at a specific point in time. It presents the assets, liabilities, and equity ownership of a company as of a specific date. Assets are the economic resources controlled by the company. Liabilities are the financial obligations that the company must fulfill in the future. Liabilities are typically fulfilled by payment of cash. They represent the source of financing provided to the company by the creditors. Equity ownership is the owner's investments and the total earnings retained from the commencement of the company. Equity represents the source of financing provided to the company by the owners. The balance sheet provides users, such as creditors and investors, with information regarding the sources of finance available for projects and infrastructure. At the same time, it normally provides information about the future earnings capacity of a company's assets as well as an ind



#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
The starting place for analyzing a company is typically the balance sheet.
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Subject 1. Components and Format of the Balance Sheet
The starting place for analyzing a company is typically the balance sheet. Think of the balance sheet as a photo of the business at a specific point in time. It presents the assets, liabilities, and equity ownership of a company as of a specific date. As




Flashcard 1602962197772

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
The balance sheet provides information regarding the sources of finance [...]
Answer
available for projects and infrastructure.

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Subject 1. Components and Format of the Balance Sheet
d to the company by the creditors. Equity ownership is the owner's investments and the total earnings retained from the commencement of the company. Equity represents the source of financing provided to the company by the owners. <span>The balance sheet provides users, such as creditors and investors, with information regarding the sources of finance available for projects and infrastructure. At the same time, it normally provides information about the future earnings capacity of a company's assets as well as an indication of cash flow implicit in the receivables and invento







Flashcard 1602964557068

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Balance sheets provide an indication of cash flow implicit in [.2..]
Answer
the receivables and inventories.

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Subject 1. Components and Format of the Balance Sheet
financing provided to the company by the owners. The balance sheet provides users, such as creditors and investors, with information regarding the sources of finance available for projects and infrastructure. At the same time, it <span>normally provides information about the future earnings capacity of a company's assets as well as an indication of cash flow implicit in the receivables and inventories. The balance sheet has many limitations, especially relating to the measurement of assets and liabilities. The lack of timely recognition of liabilities and, sometimes, asse







Flashcard 1602966916364

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
What is typically the starting place for analyzing a company?
Answer
the balance sheet

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Subject 1. Components and Format of the Balance Sheet
The starting place for analyzing a company is typically the balance sheet. Think of the balance sheet as a photo of the business at a specific point in time. It presents the assets, liabilities, and equity ownership of a company as of a specific date. A







#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
The balance sheet has many limitations, especially relating to the measurement of assets and liabilities. The lack of timely recognition of liabilities and, sometimes, assets, coupled with historical costs as opposed to fair value accounting for all items on the balance sheet, implies that the financial analyst must make numerous adjustments to determine the economic net worth of the company.
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Subject 1. Components and Format of the Balance Sheet
lable for projects and infrastructure. At the same time, it normally provides information about the future earnings capacity of a company's assets as well as an indication of cash flow implicit in the receivables and inventories. <span>The balance sheet has many limitations, especially relating to the measurement of assets and liabilities. The lack of timely recognition of liabilities and, sometimes, assets, coupled with historical costs as opposed to fair value accounting for all items on the balance sheet, implies that the financial analyst must make numerous adjustments to determine the economic net worth of the company. The analyst must understand the components, structure, and format of the balance sheet in order to evaluate the liquidity, solvency, and overall financial position of a com




#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Balance sheet accounts are classified so that similar items are grouped together to arrive at significant subtotals.
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Subject 1. Components and Format of the Balance Sheet
any. The analyst must understand the components, structure, and format of the balance sheet in order to evaluate the liquidity, solvency, and overall financial position of a company. Balance Sheet Format <span>Balance sheet accounts are classified so that similar items are grouped together to arrive at significant subtotals. Furthermore, the material is arranged so that important relationships are shown. The table below indicates the general format of balance sheet presentation:




Flashcard 1602972421388

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
The account format follows the pattern of the [...]
Answer
traditional general ledger accounts

A=L+E

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Subject 1. Components and Format of the Balance Sheet
arrive at significant subtotals. Furthermore, the material is arranged so that important relationships are shown. The table below indicates the general format of balance sheet presentation: <span>This format is referred to as the account format, which follows the pattern of the traditional general ledger accounts, with assets at the left and liabilities and equity at the right of a central dividing line. A report format balance sheet lists assets, liabilities, and equity in a single column.







Flashcard 1602974780684

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#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
BALANCE SHEET COMPONENTS

Cash and other assets expected to be converted into cash, sold, or consumed either in one year or in the operating cycle, whichever is longer.
Answer
Current Assets

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Subject 1. Components and Format of the Balance Sheet
he left and liabilities and equity at the right of a central dividing line. A report format balance sheet lists assets, liabilities, and equity in a single column. Balance Sheet Components Current Assets <span>These are cash and other assets expected to be converted into cash, sold, or consumed either in one year or in the operating cycle, whichever is longer. The operating cycle is the average time between the acquisition of materials and supplies and the realization of cash through sales of the product for which the materials and supplies w







Flashcard 1602977139980

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
If the operating cycle is longer than one year what is the time frame for curren assets?
Answer
The operating cycle length

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Subject 1. Components and Format of the Balance Sheet
g line. A report format balance sheet lists assets, liabilities, and equity in a single column. Balance Sheet Components Current Assets These are cash and other assets expected to be converted into cash, <span>sold, or consumed either in one year or in the operating cycle, whichever is longer. The operating cycle is the average time between the acquisition of materials and supplies and the realization of cash through sales of the product for which the materials and supplies w







Flashcard 1602979499276

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
The [...] is the average time between the acquisition of materials and supplies and the realization of cash through sales of the product.
Answer
operating cycle

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Subject 1. Components and Format of the Balance Sheet
le column. Balance Sheet Components Current Assets These are cash and other assets expected to be converted into cash, sold, or consumed either in one year or in the operating cycle, whichever is longer. <span>The operating cycle is the average time between the acquisition of materials and supplies and the realization of cash through sales of the product for which the materials and supplies were acquired. The cycle operates from cash through inventory, production, and receivables back to cash. Where there are several operating cycles within one year, the one-year period is used. If the o







#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Where there are several operating cycles within one year, the one-year period is used. If the operating cycle is more than one year, the longer period is used.
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Subject 1. Components and Format of the Balance Sheet
n the acquisition of materials and supplies and the realization of cash through sales of the product for which the materials and supplies were acquired. The cycle operates from cash through inventory, production, and receivables back to cash. <span>Where there are several operating cycles within one year, the one-year period is used. If the operating cycle is more than one year, the longer period is used. Long-Term Investments Often referred to simply as investments, these are to be held for many years and are not acquired with the intention of disposing of them




Flashcard 1602983431436

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Where there are several operating cycles within one year, which period is used?
Answer
One year

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Subject 1. Components and Format of the Balance Sheet
n the acquisition of materials and supplies and the realization of cash through sales of the product for which the materials and supplies were acquired. The cycle operates from cash through inventory, production, and receivables back to cash. <span>Where there are several operating cycles within one year, the one-year period is used. If the operating cycle is more than one year, the longer period is used. Long-Term Investments Often referred to simply as investments, these are to be held fo







Flashcard 1602985790732

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Where the operating cycles lasts more than one year, which period is used?
Answer
The operating cycle

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Subject 1. Components and Format of the Balance Sheet
n the acquisition of materials and supplies and the realization of cash through sales of the product for which the materials and supplies were acquired. The cycle operates from cash through inventory, production, and receivables back to cash. <span>Where there are several operating cycles within one year, the one-year period is used. If the operating cycle is more than one year, the longer period is used. Long-Term Investments Often referred to simply as investments, these are to be held fo







Flashcard 1602988150028

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Investments in securities such as bonds, common stock, or long-term notes that management does not intend to sell within one year.

In which balance sheet component does this go?
Answer
Long term investments

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Subject 1. Components and Format of the Balance Sheet
is used. Long-Term Investments Often referred to simply as investments, these are to be held for many years and are not acquired with the intention of disposing of them in the near future. <span>Investments in securities such as bonds, common stock, or long-term notes that management does not intend to sell within one year. Investments in tangible fixed assets not currently used in operations, such as land held for speculation. Investments set aside in special funds, such as a sinking fund, pension fund, o







Flashcard 1602990509324

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
  • Investments in tangible fixed assets not currently used in operations, such as land held for speculation.

In which balance sheet component does this go?
Answer
Long term investments

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Subject 1. Components and Format of the Balance Sheet
is used. Long-Term Investments Often referred to simply as investments, these are to be held for many years and are not acquired with the intention of disposing of them in the near future. <span>Investments in securities such as bonds, common stock, or long-term notes that management does not intend to sell within one year. Investments in tangible fixed assets not currently used in operations, such as land held for speculation. Investments set aside in special funds, such as a sinking fund, pension fund, o







Flashcard 1602992344332

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
  • Investments set aside in special funds, such as a sinking fund, pension fund, or plant expansion fund. The cash surrender value of life insurance is included here.

In which balance sheet component does this go?
Answer
Long term investments

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Subject 1. Components and Format of the Balance Sheet
is used. Long-Term Investments Often referred to simply as investments, these are to be held for many years and are not acquired with the intention of disposing of them in the near future. <span>Investments in securities such as bonds, common stock, or long-term notes that management does not intend to sell within one year. Investments in tangible fixed assets not currently used in operations, such as land held for speculation. Investments set aside in special funds, such as a sinking fund, pension fund, o







Flashcard 1602994179340

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
  • Investments in non-consolidated subsidiaries or affiliated companies

In which balance sheet component does this go?
Answer
Long term investments

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Subject 1. Components and Format of the Balance Sheet
is used. Long-Term Investments Often referred to simply as investments, these are to be held for many years and are not acquired with the intention of disposing of them in the near future. <span>Investments in securities such as bonds, common stock, or long-term notes that management does not intend to sell within one year. Investments in tangible fixed assets not currently used in operations, such as land held for speculation. Investments set aside in special funds, such as a sinking fund, pension fund, o







Flashcard 1602996014348

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#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Balance sheet component

These are properties of a durable nature used in the regular operations of the business.

Answer
Property, Plant, and Equipment

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Subject 1. Components and Format of the Balance Sheet
stments set aside in special funds, such as a sinking fund, pension fund, or plant expansion fund. The cash surrender value of life insurance is included here. Investments in non-consolidated subsidiaries or affiliated companies. <span>Property, Plant, and Equipment These are properties of a durable nature used in the regular operations of the business. With the exception of land, most assets are either depreciable (such as a building) or consumable. Intangible Assets These lack physical substance and usually have a high degree of uncertainty concerning their future benefits. They include patents, copyright







Flashcard 1602998373644

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#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

A balance sheet component.

These lack physical substance and usually have a high degree of uncertainty concerning their future benefits.

Answer
Intangible Assets

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Subject 1. Components and Format of the Balance Sheet
operty, Plant, and Equipment These are properties of a durable nature used in the regular operations of the business. With the exception of land, most assets are either depreciable (such as a building) or consumable. <span>Intangible Assets These lack physical substance and usually have a high degree of uncertainty concerning their future benefits. They include patents, copyrights, franchises, goodwill, trademarks, trade names, secret processes, and organization costs. Other Assets These vary widely in practice. Examples include deferred charges (long-term pre-paid expenses), non-current receivables, intangible assets, assets







Flashcard 1603000732940

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#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

A balance sheet component

These vary widely in practice. Examples include deferred charges (long-term pre-paid expenses), non-current receivables, intangible assets, assets in special funds, and advances to subsidiaries.

Answer
Other Assets

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Subject 1. Components and Format of the Balance Sheet
se lack physical substance and usually have a high degree of uncertainty concerning their future benefits. They include patents, copyrights, franchises, goodwill, trademarks, trade names, secret processes, and organization costs. <span>Other Assets These vary widely in practice. Examples include deferred charges (long-term pre-paid expenses), non-current receivables, intangible assets, assets in special funds, and advances to subsidiaries. Current Liabilities These are obligations that are reasonably expected to be liquidated either through the use of current assets or the creation of other curre







Flashcard 1603003092236

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Question

Balance sheet component

Obligations that are reasonably expected to be liquidated through the use of current assets within one year or within the operating cycle.

Answer
Current Liabilities

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Subject 1. Components and Format of the Balance Sheet
; Other Assets These vary widely in practice. Examples include deferred charges (long-term pre-paid expenses), non-current receivables, intangible assets, assets in special funds, and advances to subsidiaries. <span>Current Liabilities These are obligations that are reasonably expected to be liquidated either through the use of current assets or the creation of other current liabilities within one year or within the operating cycle, whichever is longer. The excess of total current assets over total current liabilities is referred to as working capital. It represents the net amount of a company's relatively liquid resources







Flashcard 1603005451532

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
The excess of total current assets over total current liabilities is referred to as [...]
Answer
working capital.

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Subject 1. Components and Format of the Balance Sheet
These are obligations that are reasonably expected to be liquidated either through the use of current assets or the creation of other current liabilities within one year or within the operating cycle, whichever is longer. <span>The excess of total current assets over total current liabilities is referred to as working capital. It represents the net amount of a company's relatively liquid resources; that is, it is the liquid buffer, or margin of safety, available to meet the financial demands of the operating







Flashcard 1603007810828

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
[...] represents the net amount of a company's relatively liquid resources; that is the margin of safety, available to meet the financial demands of the operating cycle.
Answer
Working Capital

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Subject 1. Components and Format of the Balance Sheet
current assets or the creation of other current liabilities within one year or within the operating cycle, whichever is longer. The excess of total current assets over total current liabilities is referred to as working capital. <span>It represents the net amount of a company's relatively liquid resources; that is, it is the liquid buffer, or margin of safety, available to meet the financial demands of the operating cycle. Long-Term Liabilities These are obligations that are not reasonably expected to be liquidated within the normal operating cycle but instead at some date beyond







Flashcard 1603010170124

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Balance sheet component

These are obligations that are not reasonably expected to be liquidated within the normal operating cycle but instead at some date beyond that time.

Answer
Long-Term Liabilities

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Subject 1. Components and Format of the Balance Sheet
es is referred to as working capital. It represents the net amount of a company's relatively liquid resources; that is, it is the liquid buffer, or margin of safety, available to meet the financial demands of the operating cycle. <span>Long-Term Liabilities These are obligations that are not reasonably expected to be liquidated within the normal operating cycle but instead at some date beyond that time. Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. Generally they are of three types:







Flashcard 1603012791564

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common [...]
Answer
long-term liabilities.

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Subject 1. Components and Format of the Balance Sheet
the financial demands of the operating cycle. Long-Term Liabilities These are obligations that are not reasonably expected to be liquidated within the normal operating cycle but instead at some date beyond that time. <span>Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. Generally they are of three types: Obligations arising from specific financing situations, such as issuance of bonds, long-term lease obligations, and long-term notes payab







Flashcard 1603015150860

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

issuance of bonds is a type of [...]

Answer
long term liabilities

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Subject 1. Components and Format of the Balance Sheet
expected to be liquidated within the normal operating cycle but instead at some date beyond that time. Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. <span>Generally they are of three types: Obligations arising from specific financing situations, such as issuance of bonds, long-term lease obligations, and long-term notes payable. Obligations arising from the ordinary operations of the enterprise, such as pension obligations and deferred income tax liabilities. Obligations that are dependent upon the occurrence o







Flashcard 1603017510156

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Generally they are of three types of long term liabilities:

  • Obligations arising from the ordinary operations of the enterprise, such as [...] and [...] liabilities.
Answer
pension obligations

deferred income tax

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Subject 1. Components and Format of the Balance Sheet
expected to be liquidated within the normal operating cycle but instead at some date beyond that time. Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. <span>Generally they are of three types: Obligations arising from specific financing situations, such as issuance of bonds, long-term lease obligations, and long-term notes payable. Obligations arising from the ordinary operations of the enterprise, such as pension obligations and deferred income tax liabilities. Obligations that are dependent upon the occurrence or non-occurrence of one or more future events to confirm the amount payable, or the payee, or the date payable, such as services or p







Flashcard 1603020131596

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

One type of long term liabilities:

  • Obligations dependent upon the occurrence of a future event, such as [...]
Answer
services or product warranties

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Subject 1. Components and Format of the Balance Sheet
expected to be liquidated within the normal operating cycle but instead at some date beyond that time. Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. <span>Generally they are of three types: Obligations arising from specific financing situations, such as issuance of bonds, long-term lease obligations, and long-term notes payable. Obligations arising from the ordinary operations of the enterprise, such as pension obligations and deferred income tax liabilities. Obligations that are dependent upon the occurrence or non-occurrence of one or more future events to confirm the amount payable, or the payee, or the date payable, such as services or product warranties and other contingencies. Owner's Equity The complexity of capital stock agreements and the various restrictions on residual equity imposed by state corporation laws, liability agreemen







Flashcard 1603022490892

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Which part of the balance sheet is harder to understand?
Answer
owner's equity

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Subject 1. Components and Format of the Balance Sheet
dent upon the occurrence or non-occurrence of one or more future events to confirm the amount payable, or the payee, or the date payable, such as services or product warranties and other contingencies. Owner's Equity <span>The complexity of capital stock agreements and the various restrictions on residual equity imposed by state corporation laws, liability agreements, and boards of directors make the owner's equity section one of the most difficult sections to prepare and understand. This section is usually divided into three parts: Capital stock: the par or stated value of the shares issued. Additional paid-in capital: the excess of amounts paid in ove







Flashcard 1603024850188

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Owner's equity is usually divided into three parts:

  • [...]
  • Additional paid-in capital
  • Retained earnings
Answer
Capital stock

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Subject 1. Components and Format of the Balance Sheet
al stock agreements and the various restrictions on residual equity imposed by state corporation laws, liability agreements, and boards of directors make the owner's equity section one of the most difficult sections to prepare and understand. <span>This section is usually divided into three parts: Capital stock: the par or stated value of the shares issued. Additional paid-in capital: the excess of amounts paid in over the par or stated value. Retained earnings: the corporation's undistributed earnings. <span><body><html>







Flashcard 1603027209484

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
[...] : the par or stated value of the shares issued.
Answer
Capital stock

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Subject 1. Components and Format of the Balance Sheet
uity imposed by state corporation laws, liability agreements, and boards of directors make the owner's equity section one of the most difficult sections to prepare and understand. This section is usually divided into three parts: <span>Capital stock: the par or stated value of the shares issued. Additional paid-in capital: the excess of amounts paid in over the par or stated value. Retained earnings: the corporation's undistributed earnings. <span><body><html>







Flashcard 1603029568780

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
[...] : the excess of amounts paid in over the par or stated value.
Answer
Additional paid-in capital

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Subject 1. Components and Format of the Balance Sheet
and boards of directors make the owner's equity section one of the most difficult sections to prepare and understand. This section is usually divided into three parts: Capital stock: the par or stated value of the shares issued. <span>Additional paid-in capital: the excess of amounts paid in over the par or stated value. Retained earnings: the corporation's undistributed earnings. <span><body><html>







Flashcard 1603031928076

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
[...] the corporation's undistributed earnings.
Answer
Retained earnings:

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Subject 1. Components and Format of the Balance Sheet
ons to prepare and understand. This section is usually divided into three parts: Capital stock: the par or stated value of the shares issued. Additional paid-in capital: the excess of amounts paid in over the par or stated value. <span>Retained earnings: the corporation's undistributed earnings. <span><body><html>







Article 1603034549516

3.1.1. Cash and Cash Equivalents
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets

Cash equivalents are highly liquid, short-term investments that are so close to maturity,6 the risk is minimal that their value will change significantly with changes in interest rates. Cash and cash equivalents are financial assets. Financial assets, in general, are measured and reported at either amortised cost or fair value . Amortised cost is the historical cost (initially recognised cost) of the asset adjusted for amortisation and impairment. Under IFRS, fair value is the amount at which an asset could be exchanged or a liability settled in an arm’s length transaction between knowledgeable and willing parties. Under US GAAP, the definition is similar but it is based on an exit price, the price received to sell an asset or paid to transfer a liability, rather than an entry price.7 For cash and cash equivalents, amortised cost and fair value are likely to be immaterially different. Examples of cash equivalents are demand deposits with banks and highly liquid investments (such as US Treasury



Flashcard 1603035860236

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
[...] are highly liquid, short-term investments that are so close to maturity
Answer
Cash equivalents

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3.1.1. Cash and Cash Equivalents
Cash equivalents are highly liquid, short-term investments that are so close to maturity,6 the risk is minimal that their value will change significantly with changes in interest rates. Cash and cash equivalents are financial assets. Financial assets, in general, are measur







Flashcard 1603038219532

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Cash and cash equivalents are [...] assets.
Answer
financial

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3.1.1. Cash and Cash Equivalents
Cash equivalents are highly liquid, short-term investments that are so close to maturity,6 the risk is minimal that their value will change significantly with changes in interest rates. Cash and cash equivalents are financial assets. Financial assets, in general, are measured and reported at either amortised cost or fair value . Amortised cost is the historical cost (initially recognised cost) of the asset adjust







Flashcard 1603040578828

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Financial assets, in general, are measured and reported at either [...] or [...] .

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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3.1.1. Cash and Cash Equivalents
; Cash equivalents are highly liquid, short-term investments that are so close to maturity,6 the risk is minimal that their value will change significantly with changes in interest rates. Cash and cash equivalents are financial assets. <span>Financial assets, in general, are measured and reported at either amortised cost or fair value . Amortised cost is the historical cost (initially recognised cost) of the asset adjusted for amortisation and impairment. Under IFRS, fair value is the amount at which an asset could be







Flashcard 1603042938124

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

The historical cost (initially recognised cost) of an asset, adjusted for amortisation and impairment.

Answer
Amortised cost

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3.1.1. Cash and Cash Equivalents
Cash equivalents are highly liquid, short-term investments that are so close to maturity,6 the risk is minimal that their value will change significantly with changes in interest rates. Cash and cash equivalents are fina







Article 1603045559564

Subject 2. Measurement Bases of Assets and Liabilities
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets

Asset and liability values reported on a balance sheet may be measured on the basis of fair value or historical cost. Historical cost values may be quite different from economic values. The balance sheet must be evaluated critically in light of accounting policies applied in order to answer the question of how the values relate to economic reality and to each other. Current Assets Current assets are presented in the balance sheet in order of liquidity. The five major items found in the current assets section are: Cash. Valued at its stated value. Cash restricted for purpose other than payment of current obligations or for use in current operations should be excluded from the current asset section. Marketable securities. Valued at cost or lower of cost and market value. Accounts receivables. Amounts owed to the company by its customers for goods and services delivered. Valued at the estimated amount collectible. Inventories. Products that will be sold in the normal course of business. They should b



Flashcard 1603047132428

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Asset and liability values reported on a balance sheet may be measured on the basis of [...] or [...]
Answer
fair value or historical cost.

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Subject 2. Measurement Bases of Assets and Liabilities
Asset and liability values reported on a balance sheet may be measured on the basis of fair value or historical cost. Historical cost values may be quite different from economic values. The balance sheet must be evaluated critically in light of accounting policies applied in order to answer the questio







Flashcard 1603049491724

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Current assets are presented in the balance sheet in order of [...]
Answer
liquidity

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Subject 2. Measurement Bases of Assets and Liabilities
ent from economic values. The balance sheet must be evaluated critically in light of accounting policies applied in order to answer the question of how the values relate to economic reality and to each other. Current Assets <span>Current assets are presented in the balance sheet in order of liquidity. The five major items found in the current assets section are: Cash. Valued at its stated value. Cash restricted for purpose other than payment of current obligations or fo







Flashcard 1603051851020

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

The five major items found in the current assets section are:

  • Cash.
  • [...]
  • Accounts receivables.
  • [...] .
  • [...]

Answer
Marketable securities.

Inventories

Pre-paid expenses.

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Subject 2. Measurement Bases of Assets and Liabilities
in light of accounting policies applied in order to answer the question of how the values relate to economic reality and to each other. Current Assets Current assets are presented in the balance sheet in order of liquidity. <span>The five major items found in the current assets section are: Cash. Valued at its stated value. Cash restricted for purpose other than payment of current obligations or for use in current operations should be excluded from the current asset section. Marketable securities. Valued at cost or lower of cost and market value. Accounts receivables. Amounts owed to the company by its customers for goods and services delivered. Valued at the estimated amount collectible. Inventories. Products that will be sold in the normal course of business. They should be measured at the lower of cost or net realizable value. Refer to Reading 28 [Inventories] for details. Pre-paid expenses. These are expenditures already made for benefits (usually services) to be received within one year or the operating cycle, whichever is longer. Typical examples are pre-paid rent, advertising, taxes, insurance policies, and office or operating supplies. They are reported at the amount of un-expired or unconsumed cost. Current Liabilities Current liabilities are typically paid from current assets or by incurring new short-term liabilities. They are not reported in any consist







Flashcard 1603054210316

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
What kind of cash should be excluded from the current asset section?
Answer
Cash restricted to use in something other than current obligations or operations

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Subject 2. Measurement Bases of Assets and Liabilities
how the values relate to economic reality and to each other. Current Assets Current assets are presented in the balance sheet in order of liquidity. The five major items found in the current assets section are: <span>Cash. Valued at its stated value. Cash restricted for purpose other than payment of current obligations or for use in current operations should be excluded from the current asset section. Marketable securities. Valued at cost or lower of cost and market value. Accounts receivables. Amounts owed to the company by its customers for goods and services delivered. Valued at t







Flashcard 1603057093900

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
Marketable securities. Valued at [...]
Answer
cost or lower of cost and market value.

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Subject 2. Measurement Bases of Assets and Liabilities
found in the current assets section are: Cash. Valued at its stated value. Cash restricted for purpose other than payment of current obligations or for use in current operations should be excluded from the current asset section. <span>Marketable securities. Valued at cost or lower of cost and market value. Accounts receivables. Amounts owed to the company by its customers for goods and services delivered. Valued at the estimated amount collectible. Inventories. Products that will be sold







Flashcard 1603064696076

Question
Many studies neglect other accounts that reveal important data concerning the naq¯a - id.They refrain from an- alyzing complete poems.
Answer
[default - edit me]

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Parent (intermediate) annotation

Open it
Many studies neglect other accounts that reveal important data concerning the naq¯a - id.They refrain from an- alyzing complete poems. It is imperative to pe- ruse all the available accounts and to make a profound analysis of each one, since each account may shed new light on the naq¯a - id . poetry and the naq¯a - id

Original toplevel document (pdf)

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Flashcard 1603065744652

Question
Many studies neglect other accounts that reveal important data concerning the naqaid [What mistake do they make?]
Answer
They refrain from analyzing complete poems.

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Parent (intermediate) annotation

Open it
Many studies neglect other accounts that reveal important data concerning the naq¯a - id.They refrain from an- alyzing complete poems. It is imperative to pe- ruse all the available accounts and to make a profound analysis of each one, since each account may shed new light on the naq¯a - id . poetry and the naq¯a - id

Original toplevel document (pdf)

cannot see any pdfs







Flashcard 1603072560396

Question
what is the meaning of life?
Answer
The MEAN stack is a popular web development stack made up of MongoDB, Express, AngularJS 2, and Node.js.

statusnot learnedmeasured difficulty37% [default]last interval [days]               
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Create a Web App and RESTful API Server Using the MEAN Stack | Heroku Dev Center
t Create the contact details template and component Update the main app template to display the contact list Finalize deployment configuration and deploy to Heroku Complete the project and deploy Summary Notes on scaling Optional next steps <span>The MEAN stack is a popular web development stack made up of MongoDB, Express, AngularJS 2, and Node.js. MEAN has gained popularity because it allows developers to program in JavaScript on both the client and the server. The MEAN stack enables a perfect harmony of JavaScript Object Notatio







Observe first that strings of different lengths cannot be permutations of each other. There are two easy ways to solve this problem, both of which use this optimization.
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pdf

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Flashcard 1603079113996

Tags
#comedians
Question
Jon _______ and John __________ comedy central
Answer
Stewart and Oliver. Stewart is the boss.

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Flashcard 1603080949004

Tags
#broker #estate #real
Question
[...] -built housing is defined as dwellings that are not constructed at the site but are built off-site and trucked to a building lot where they are installed or assembled. [...] -built housing includes modular, panelized, precut, and mobile homes. Use of the term [...] homes was phased out with the passage of the National Manufactured Housing Construction and Safety Standards Act of 1976, when manufactured homes became federally regulated. Manufactured housing is that which is built specifically to the standards of the Department of Housing and Urban Development (HUD), although the term mobile home is still commonly used. Most states have agencies that administer and enforce the federal regulations for manufactured housing. State and local building codes regulate the construction and installation of other types of [...] -built housing. A useful resource is the Manufactured Housing Institute, www.manufacturedhousing.org.

The distinction between real and [...] property is not always obvious. Factory-built components are found in virtually every building and become part of the real estate once installed. Manufactured housing may be considered [...] property, even though its mobility may be limited to a single trip to a park or development to be hooked up to utilities. Any type of factory-built or manufactured housing may, however, be considered real property if it becomes permanently affixed to the land. The distinction is generally one of state law. Real estate professionals should be familiar with local laws before attempting to sell factory-built housing of any type.
Answer
Factory Built
mobile
personal property

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