# on 15-May-2017 (Mon)

#### 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 [...].
the prices (i.e., costs) of the inputs necessary to produce it

status measured difficulty not learned 37% [default] 0

#### Parent (intermediate) annotation

Open it
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: [...].
learning and memory

status measured difficulty not learned 37% [default] 0

#### Parent (intermediate) annotation

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

#### Original toplevel document (pdf)

cannot see any pdfs

#### Annotation 1601534823692

 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.

#### pdf

cannot see any pdfs

#### 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

Treasury stock method

status measured difficulty not learned 37% [default] 0
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, [...]

cash upon exercise

to issue shares.

status measured difficulty not learned 37% [default] 0
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.

repurchase shares

status measured difficulty not learned 37% [default] 0
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 ______
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

status measured difficulty not learned 37% [default] 0

#### 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?

at the weighted average market price

status measured difficulty not learned 37% [default] 0
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

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

#### Annotation 1602960624908

 #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.

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
Question
The balance sheet provides information regarding the sources of finance [...]
available for projects and infrastructure.

status measured difficulty not learned 37% [default] 0
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
Question
Balance sheets provide an indication of cash flow implicit in [.2..]
the receivables and inventories.

status measured difficulty not learned 37% [default] 0
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
Question
What is typically the starting place for analyzing a company?
the balance sheet

status measured difficulty not learned 37% [default] 0
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

#### Annotation 1602969275660

 #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.

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

#### Annotation 1602970848524

 #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.

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
Question
The account format follows the pattern of the [...]

A=L+E

status measured difficulty not learned 37% [default] 0
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

Tags
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.
Current Assets

status measured difficulty not learned 37% [default] 0
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
Question
If the operating cycle is longer than one year what is the time frame for curren assets?
The operating cycle length

status measured difficulty not learned 37% [default] 0
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
Question
The [...] is the average time between the acquisition of materials and supplies and the realization of cash through sales of the product.
operating cycle

status measured difficulty not learned 37% [default] 0
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

#### Annotation 1602981858572

 #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.

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
Question
Where there are several operating cycles within one year, which period is used?
One year

status measured difficulty not learned 37% [default] 0
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
Question
Where the operating cycles lasts more than one year, which period is used?
The operating cycle

status measured difficulty not learned 37% [default] 0
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
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?
Long term investments

status measured difficulty not learned 37% [default] 0
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
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?
Long term investments

status measured difficulty not learned 37% [default] 0
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
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?
Long term investments

status measured difficulty not learned 37% [default] 0
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
Question
• Investments in non-consolidated subsidiaries or affiliated companies

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

status measured difficulty not learned 37% [default] 0
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

Tags
Question

Balance sheet component

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

Property, Plant, and Equipment

status measured difficulty not learned 37% [default] 0
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

Tags
Question

A balance sheet component.

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

Intangible Assets

status measured difficulty not learned 37% [default] 0
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

Tags
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.

Other Assets

status measured difficulty not learned 37% [default] 0
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

Tags
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.

Current Liabilities

status measured difficulty not learned 37% [default] 0
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
Question
The excess of total current assets over total current liabilities is referred to as [...]
working capital.

status measured difficulty not learned 37% [default] 0
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
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.
Working Capital

status measured difficulty not learned 37% [default] 0
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
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.

Long-Term Liabilities

status measured difficulty not learned 37% [default] 0
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
Question
Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common [...]
long-term liabilities.

status measured difficulty not learned 37% [default] 0
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
Question

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

long term liabilities

status measured difficulty not learned 37% [default] 0
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
Question

Generally they are of three types of long term liabilities:

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

deferred income tax

status measured difficulty not learned 37% [default] 0
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
Question

One type of long term liabilities:

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

status measured difficulty not learned 37% [default] 0
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
Question
Which part of the balance sheet is harder to understand?
owner's equity

status measured difficulty not learned 37% [default] 0
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
Question

Owner's equity is usually divided into three parts:

• [...]
• Retained earnings
Capital stock

status measured difficulty not learned 37% [default] 0
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
Question
[...] : the par or stated value of the shares issued.
Capital stock

status measured difficulty not learned 37% [default] 0
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
Question
[...] : the excess of amounts paid in over the par or stated value.

status measured difficulty not learned 37% [default] 0
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
Question
[...] the corporation's undistributed earnings.
Retained earnings:

status measured difficulty not learned 37% [default] 0
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

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
Question
[...] are highly liquid, short-term investments that are so close to maturity
Cash equivalents

status measured difficulty not learned 37% [default] 0
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
Question
Cash and cash equivalents are [...] assets.
financial

status measured difficulty not learned 37% [default] 0
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
Question
Financial assets, in general, are measured and reported at either [...] or [...] .

status measured difficulty not learned 37% [default] 0
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
Question

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

Amortised cost

status measured difficulty not learned 37% [default] 0
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

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
Question
Asset and liability values reported on a balance sheet may be measured on the basis of [...] or [...]
fair value or historical cost.

status measured difficulty not learned 37% [default] 0
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
Question
Current assets are presented in the balance sheet in order of [...]
liquidity

status measured difficulty not learned 37% [default] 0
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
Question

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

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

Marketable securities.

Inventories

Pre-paid expenses.

status measured difficulty not learned 37% [default] 0
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
Question
What kind of cash should be excluded from the current asset section?
Cash restricted to use in something other than current obligations or operations

status measured difficulty not learned 37% [default] 0
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
Question
Marketable securities. Valued at [...]
cost or lower of cost and market value.

status measured difficulty not learned 37% [default] 0
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.
[default - edit me]

status measured difficulty not learned 37% [default] 0

#### 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 1603065744652

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

status measured difficulty not learned 37% [default] 0

#### 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?
The MEAN stack is a popular web development stack made up of MongoDB, Express, AngularJS 2, and Node.js.

status measured difficulty not learned 37% [default] 0
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

#### Annotation 1603075443980

 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.

#### pdf

cannot see any pdfs

#### Flashcard 1603079113996

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

status measured difficulty not learned 37% [default] 0

#### 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.