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Flashcard 1425559915788

Tags

#cfa-level #economics #microeconomics #reading-13-demand-and-supply-analysis-introduction #study-session-4

Question

Reading 14 covers [...] which addresses the demand for goods and services by individuals who make decisions to maximize the satisfaction they receive from present and future consumption.

Answer

the theory of the consumer,

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Parent (intermediate) annotation

Open it
Reading 14 covers the theory of the consumer, which addresses the demand for goods and services by individuals who make decisions to maximize the satisfaction they receive from present and future consumption.</

Original toplevel document

Study Session 4
cribe the marketplace behavior of consumers and firms. Reading 13 explains the concepts and tools of demand and supply analysis—the study of how buyers and sellers interact to determine transaction prices and quantities. Reading 14 covers the theory of the consumer, which addresses the demand for goods and services by individuals who make decisions to maximize the satisfaction they receive from present and future consumption. Reading 15 deals with the theory of the firm, focusing on the supply of goods and services by profit-maximizing firms. That reading provides the basis for understanding the c

Flashcard 1603697511692

Tags

#excel-stuff

Question

Cual es la formula para un hipervinculo a una hoja en el mismo libro?

Answer

# 'El nombre de la hoja' !A1

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Flashcard 1614982548748

Tags

#excel

Question

Para que sirve la funcion Contar.blanco?

Answer

De un rango de celdas te dice cuantas celdas estan en blanco

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Annotation 1615910276364

The core question of this research revolves around “the ancient Arabic satirical poetry”, particularly in Umayyad period, the flourishing era of satirical poetry and art of Naqā’id (polemic lampoons). The problem posed by the core question deals with the magical nature of satire art of poetry, which is deep-rooted in the ancient individual and group rituals. Its main purpose is to account for the way the collective magical ritual is transformed into collective social and artistic rituals, of which some features were inherited by the satirical poetry in the dawn of Islam and during Umayyad era, and even its most ancient origins in the pre-Islamic times.

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Annotation 1615911849228

we were concerned with the question of the aesthetical value of artistic works. We are concerned with the literary aspect – with particular regard to the works that use obscenity, contempt, distraction, scornful, derision grime, invective demeaning

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Annotation 1615913422092

There is also the persisting question of common people’s culture flourishing in a certain period accompanied with the decline of the elite culture or what we call degenerate

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Article 1615916829964

Subject 2. Preparing the Cash Flow Statement
#has-images

The beginning and ending cash balances on the statement of cash flows tie directly to the Cash and Cash Equivalents accounts listed on the balance sheets at the beginning and end of the accounting period. Net income differs from net operating cash flows for several reasons. One reason is non-cash expenses, such as depreciation and the amortization of intangible assets. These expenses, which require no cash outlays, reduce net income but do not affect net cash flows. Another reason is the many timing differences existing between the recognition of revenue and expense and the occurrence of the underlying cash flows. Finally, non-operating gains and losses enter into the determination of net income, but the related cash flows are classified as investing or financing activities, not operating activities. There are two methods of converting the income statement from an accrual basis to a cash basis. Companies can use either the direct or the indirect method for reporting their operating cash flow.

Annotation 1615917354252

Our main purpose is to account for the way the collective magical ritual has been transformed into collective social and artistic rituals, of which some features were inherited by the satirical poetry in the dawn of Islam,

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Flashcard 1615930199308

Question

The beginning and ending cash balances on the statement of cash flows tie directly to the [...] accounts listed on the balance sheets at the beginning and end of the accounting period.

Answer

Cash and Cash Equivalents

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Subject 2. Preparing the Cash Flow Statement
The beginning and ending cash balances on the statement of cash flows tie directly to the Cash and Cash Equivalents accounts listed on the balance sheets at the beginning and end of the accounting period. Net income differs from net operating cash flows for several reasons. One reason is non-cash expenses, such as depreciation and the amortization of intangible

Annotation 1615933345036

They note that al-Buhturi's indignant tone resem- bles that of the brigand poet (su'lhik) of pre-Islamic ti

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Flashcard 1615934917900

Question

One reason Net income differs from net operating cash flows is [...] expenses, such as [...]

Answer

non-cash

depreciation and the amortization of intangible assets.

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Subject 2. Preparing the Cash Flow Statement
cash flows tie directly to the Cash and Cash Equivalents accounts listed on the balance sheets at the beginning and end of the accounting period. Net income differs from net operating cash flows for several reasons. One reason is non-cash expenses, such as depreciation and the amortization of intangible assets. These expenses, which require no cash outlays, reduce net income but do not affect net cash flows. Another reason is the many timing differences existing between the recognition of reve

Annotation 1615937277196

that the poet's choice of Persian abodes over the classical Bedouin sort suggests a harsh criticism, not only of the Abbasids, but of traditional Arab p

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Flashcard 1615938850060

Question

depreciation reduces net income but [...]

Answer

do not affect net cash flows.

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Subject 2. Preparing the Cash Flow Statement
d. Net income differs from net operating cash flows for several reasons. One reason is non-cash expenses, such as depreciation and the amortization of intangible assets. These expenses, which require no cash outlays, reduce net income but do not affect net cash flows. Another reason is the many timing differences existing between the recognition of revenue and expense and the occurrence of the underlying cash flows. Finally, non-operating gains and l

Annotation 1615941209356

e.5 The assumption behind this theory is that al-Buhturi became disap- pointed in the Abbasids (and their culture) and lost faith, thus composing an anti-imperial ode. To date, this anti-imperial theory has not been challenged and stands as conventional wisdom in Arabic literary scholarship.

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Answer

The direct method

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Subject 2. Preparing the Cash Flow Statement
(e.g., cash received from customers, cash received from investment income) and operating cash outflows by use (e.g., cash paid to suppliers, cash paid for interest) in the operating activities section of the cash flow statement. It adjusts each item in the income statement to its cash equivalent. It shows operating cash receipts and payments. More cash flow information can be obtained and it is more easily understood by the average reader. The indirect me

Flashcard 1615954578700

Question

[...] method shows operating cash receipts and payments.

Answer

The direct method

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Subject 2. Preparing the Cash Flow Statement
ncome) and operating cash outflows by use (e.g., cash paid to suppliers, cash paid for interest) in the operating activities section of the cash flow statement. It adjusts each item in the income statement to its cash equivalent. It shows operating cash receipts and payments. More cash flow information can be obtained and it is more easily understood by the average reader. The indirect method reconciles net income to net cash flow from operating activities by adjusting net income for all non-cash items and the net changes in the op

Flashcard 1615956937996

Question

Which casflow statement method shows more cash flow information?

Answer

The direct method

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Subject 2. Preparing the Cash Flow Statement
, cash paid to suppliers, cash paid for interest) in the operating activities section of the cash flow statement. It adjusts each item in the income statement to its cash equivalent. It shows operating cash receipts and payments. More cash flow information can be obtained and it is more easily understood by the average reader. The indirect method reconciles net income to net cash flow from operating activities by adjusting net income for all non-cash items and the net changes in the op

Flashcard 1615959297292

Question

Which cashflow method is more easily understood by the average reader?

Answer

The direct method

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Subject 2. Preparing the Cash Flow Statement
in the operating activities section of the cash flow statement. It adjusts each item in the income statement to its cash equivalent. It shows operating cash receipts and payments. More cash flow information can be obtained and it is more easily understood by the average reader. The indirect method reconciles net income to net cash flow from operating activities by adjusting net income for all non-cash items and the net changes in the op

Flashcard 1615962443020

Question

The [...] method reconciles net income to net cash flow from operating activities.

Answer

indirect method

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Subject 2. Preparing the Cash Flow Statement
; It adjusts each item in the income statement to its cash equivalent. It shows operating cash receipts and payments. More cash flow information can be obtained and it is more easily understood by the average reader. The indirect method reconciles net income to net cash flow from operating activities by adjusting net income for all non-cash items and the net changes in the operating working capital accounts. It shows why net income and operating cash flows differ. It is used by most companies. The direct and indirect methods are alternative formats for reporti

Flashcard 1615964802316

Question

Which method shows why net income and operating cash flows differ?

Answer

indirect method

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Subject 2. Preparing the Cash Flow Statement
average reader. The indirect method reconciles net income to net cash flow from operating activities by adjusting net income for all non-cash items and the net changes in the operating working capital accounts. It shows why net income and operating cash flows differ. It is used by most companies. The direct and indirect methods are alternative formats for reporting net cash flows from operating activities. Both methods produc

Flashcard 1615967423756

Question

Which method to report cash flows from operating activities is used by most companies?

Answer

indirect method

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Subject 2. Preparing the Cash Flow Statement
reconciles net income to net cash flow from operating activities by adjusting net income for all non-cash items and the net changes in the operating working capital accounts. It shows why net income and operating cash flows differ. It is used by most companies. The direct and indirect methods are alternative formats for reporting net cash flows from operating activities. Both methods produce the same net figure (dollar

Flashcard 1615969783052

Question

Which method of reporting operating cash flows produces the higher amount?

Answer

Both methods produce the same net figure (dollar amount of operating cash flow).

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Subject 2. Preparing the Cash Flow Statement
al accounts. It shows why net income and operating cash flows differ. It is used by most companies. The direct and indirect methods are alternative formats for reporting net cash flows from operating activities. Both methods produce the same net figure (dollar amount of operating cash flow). Under IFRS and U.S. GAAP, both the direct and indirect methods are acceptable for financial reporting purposes. However, the direct method discloses more information ab

Flashcard 1615972142348

Question

The [...] to report operating cash flows discloses more information about a company.

Answer

direct method

This is why most companies choose the indirect method

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Subject 2. Preparing the Cash Flow Statement
m operating activities. Both methods produce the same net figure (dollar amount of operating cash flow). Under IFRS and U.S. GAAP, both the direct and indirect methods are acceptable for financial reporting purposes. However, the direct method discloses more information about a company. Partly because companies want to limit information disclosed, the indirect method is more commonly used. The reporting of investing and financing activities is the same

Flashcard 1615974501644

Tags

#cashflow-statement

Question

How does the reporting of investing and financing activities differ in both methods [...] .

Answer

the same for both direct and indirect methods

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Subject 2. Preparing the Cash Flow Statement
are acceptable for financial reporting purposes. However, the direct method discloses more information about a company. Partly because companies want to limit information disclosed, the indirect method is more commonly used. The reporting of investing and financing activities is the same for both direct and indirect methods. Only the reporting of CFO is different. Direct Method Under the direct method, the statement of cash flows reports net cash flows from operations as major clas

Flashcard 1615979220236

Question

In this method the net cash flows from operations are determined by the difference between cash receipts and cash disbursements.

Answer

Direct Method

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Subject 2. Preparing the Cash Flow Statement
3; Under the direct method, the statement of cash flows reports net cash flows from operations as major classes of operating cash receipts and cash disbursements. This method converts each item on the income statement to its cash equivalent. The net cash flows from operations are determined by the difference between cash receipts and cash disbursements. Assume that Bismark Company has the following balance sheet and income statement information: Additional

Flashcard 1615981579532

Question

Adjustments to net income necessary to arrive at net cash flows from operating activities fall into three categories: [...] , timing differences, and [...]

Answer

non-cash expenses

non-operating gains and losses.

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Subject 2. Preparing the Cash Flow Statement
g activities: Indirect Method The indirect method uses net income (as reported in the income statement) as the starting point in the computation of net cash flows from operating activities. Adjustments to net income necessary to arrive at net cash flows from operating activities fall into three categories: non-cash expenses, timing differences, and non-operating gains and losses. Adjustments reconcile net income (accrual basis) to net cash flows from operating activities. In other words, the indirect method adjusts net income for items that affected reported net

Flashcard 1615983938828

Question

the indirect method adjusts net income for items that [...] but did not affect cash.

Answer

affected reported net income

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Subject 2. Preparing the Cash Flow Statement
ows from operating activities fall into three categories: non-cash expenses, timing differences, and non-operating gains and losses. Adjustments reconcile net income (accrual basis) to net cash flows from operating activities. In other words, the indirect method adjusts net income for items that affected reported net income but did not affect cash. The four-step process: 1. Start with net income. 2. Add back non-cash charges such as depreciation and amortization of intangibles. Cash payments

Annotation 1615987346700

In calculating the cash payments for other operating expenses, which of the following items must a company add to the other operating expenses reported on the income statement?

#fucked-up-questions

An increase in prepaid expenses must be added to the other operating expenses reported on the income statement to calculate the cash payments for other operating expenses. An increase in prepaid expenses represents an outflow of cash that is not yet reported on the income statement as an expense.

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Flashcard 1615988657420

Tags

#fucked-up-questions

Question

An increase in [...] must be added to the other operating expenses to calculate the cash payments.

Answer

prepaid expenses

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In calculating the cash payments for other operating expenses, which of the following items must a company add to the other operating expenses reported on the income statement?
An increase in prepaid expenses must be added to the other operating expenses reported on the income statement to calculate the cash payments for other operating expenses. An increase in prepaid expenses represents an outflow of cash that is not yet reported on the income statement as an expense.

Flashcard 1615991016716

Tags

#fucked-up-questions

Question

An increase in [...] represents an outflow of cash that is not yet reported on the income statement as an expense.

Answer

prepaid expenses

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Flashcard 1615993900300

Tags

#general #news

Question

The Story

Yesterday, tens of thousands of anti-government protesters took to the streets across Russia.

What's this about?

The protests were organized by [...] - an activist and major critic of Russian President Putin. He's hoping to run against Putin in next year's presidential election, but has been blocked over an embezzlement conviction. Back in March, [...] released a report accusing Russia's Prime Minister of using donations to his charities to buy things like mansions and yachts. Navalny organized a massive protest against the alleged corruption, and was arrested along with with hundreds of others.

So what's the latest?

Yesterday, Navalny called for another round of protests. They were some of the largest protests in years, with tens of thousands of people showing up in more than 100 cities. Navalny was one of more than 1,000 arrested. Again. This time, he'll be in jail for a month.

theSkimm

...

Answer

Alexei Navalny

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Flashcard 1615995735308

Tags

#general #news

Question

What to say to your friend who missed Rachel on TV last night...

[...] was busy stealing the show. Last night, he led the [...] to a 129-120 win over the [...] . Now they're NBA champs. This was the third straight year the Warriors faced off against the Cavs in the NBA Finals. The first time the Warriors won. Then the Cavs. Now, the Warriors are back on top after a 4-1 series. Even though the Warriors had a 3-1 lead going into last night's game, the ball was in anyone's court. Because last year, the Cavs came back to win it all after being down 3-1. But this time around, the Warriors held their ground. That's thanks in part to adding Durant to their lineup, who picked up the MVP award last night. [...] scored the most points, but it wasn't enough to pull off a W. Feeling not-so-hot in Cleveland. Meanwhile, [...] feeling at home in North Korea. Today, the former NBA player and Kim Jong Un BFF arrived there for a visit. Again.

Answer

Kevin Durant
Golden State Warriors
Cleveland Cavaliers
LeBron
Dennis Rodman's

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Flashcard 1615997570316

Tags

#general #news

Question

What to say when the new boss proposes getting rid of summer Fridays...

There's a new sheriff in town. Yesterday, General Electric said its [...] is trading his corner office for that retirement life later this summer, after 16 years on the job. Longtime GE exec [...] will take his place. GE's the company you can thank for everything from your stock of lightbulbs to MRI machines. Immelt made the call to sell off a lot of other divisions in order to focus on the core biz - like industrial manufacturing and renewable energy. But that hasn't helped the company's bottom line, and its market value has tanked in recent years. Adding to the pressure is an activist investor that's been pushing for more cost-cutting. Now, the company says Flannery - who's been there for decades and turned around GE's healthcare business - will make it happen. Speaking of musical chairs, one of Uber's top execs is now out of a job. It's unclear exactly why, but it comes as Uber's board has been weighing what to do about the results of an investigation into the company's culture. CEO Travis Kalanick could also be taking some R&R. Do the boardroom shuffle.

Answer

CEO Jeff Immelt
John Flannery

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Flashcard 1615999405324

Tags

#cashflow-statement #indirect-method

Question

Why do they add back losses and subtract gains from investing or financing activities?

Answer

The gains and losses from the disposal of fixed assets appear on the income statement and the cash flow will appear as an investing activity

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Subject 2. Preparing the Cash Flow Statement
r allocation of original purchase cost to this period. As a result, expenses increase without a corresponding cash outlay. Since depreciation does not affect cash flow, it should be added back to net income to compute net CFO. 3. Add back losses and subtract gains from investing or financing activities. Examples include gains/losses from sale of property, plants and equipment (investing activity) or gains/losses from early retirement of debt (financing activity). Why? Disposal of fixed

Flashcard 1616001764620

Question

You can generally convert indirect format to the direct format by:

Aggregate [...] .
Remove all non-cash items from aggregated revenues and expenses and break out remaining items into relevant cash flow items.
Convert accrual amounts to cash flow amounts by adjusting for working capital changes.

Answer

all revenue and all expenses

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Subject 2. Preparing the Cash Flow Statement
the financing activity of paying cash dividends of $48,000. The statement of cash flows is prepared as follows: Conversion of Cash Flows from the Indirect to the Direct Method Although the indirect method is most commonly used by companies, the analyst can generally convert it to the direct format by following a simple three-step process. Aggregate all revenue and all expenses. Remove all non-cash items from aggregated revenues and expenses and break out remaining items into relevant cash flow items. Convert accrual amounts to cash flow amounts by adjusting for working capital changes. <body><html>

Flashcard 1616005172492

Tags

#toll

Question

Jeweler's Row
Brian ________
_____ stories originally by right
_____ stories with air rights
_____ stories without unity of use
Jon ________ with John _______

Answer

Emmons
16
29
21
Crabtree and Dean

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Edited, memorised or added to reading queue

on 13-Jun-2017 (Tue)

Parent (intermediate) annotation

Original toplevel document

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The Story

What's this about?

So what's the latest?

theSkimm

What to say to your friend who missed Rachel on TV last night...

What to say when the new boss proposes getting rid of summer Fridays...