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Flashcard 1430768192780

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#cfa #cfa-level-1 #economics #microeconomics #reading-14-demand-and-supply-analysis-consumer-demand #section-2-consumer-theory-from-preferences-to-demand-function #section-3-utility-theory-modeling-preferences-and-tastes #study-session-4-microeconomics-analysis
Question
To build a consistent model of consumer choice, we need to begin with the [...]
Answer
axioms of the theory of consumer choice

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To build a consistent model of consumer choice, we need to begin with the axioms of the theory of consumer choice

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3. UTILITY THEORY: MODELING PREFERENCES AND TASTES
t the foundation of consumer behavior theory is the assumption that the consumer knows his or her own tastes and preferences and tends to take rational actions that result in a more preferred consumption “bundle” over a less preferred bundle. <span>To build a consistent model of consumer choice, we need to begin with a few assumptions about preferences. 3.1. Axioms of the Theory of Consumer Choice First, let us be clear about the consumption opportunities over which the consumer is assumed to have prefe







Flashcard 1603152252172

Tags
#cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question
A typical order for presenting [...] is: accounts payable, notes payable, accrued items (e.g., accrued warranty costs, compensation and benefits), income taxes payable, current maturities of long-term debt, unearned revenue, etc.
Answer
Current liabilities

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Subject 2. Measurement Bases of Assets and Liabilities
t 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 consistent order. <span>A typical order is: accounts payable, notes payable, accrued items (e.g., accrued warranty costs, compensation and benefits), income taxes payable, current maturities of long-term debt, unearned revenue, etc. Tangible Assets These are carried at their historical cost less any accumulated depreciation or accumulated depletion. See Reading 29 [Long-Lived Assets] for d







Flashcard 1603192360204

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question
Financial instruments come in a variety of forms which include derivatives, [...] , and marketable securities.

Answer
hedges

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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities
Financial instruments are contracts that give rise to both a financial asset of one company and a financial liability of another company. Financial instruments come in a variety of forms which include derivatives, hedges, and marketable securities. Measured at fair market value: Financial assets: Financial assets held for trading. Available-for-sale financial assets. Derivatives (whether stand-alone







Flashcard 1616149351692

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

  • long-term lease obligations, and long-term notes payable are a kind of [...]
Answer
Long term liability

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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







Moreover, the Free Verse poets and the Abbasid mufldathun are not as distant from each other poetically as they are socio- culturally and historically. In fact, the Free Verse poets and their precursors (such as the Apollo and the Diwan groups) were for the most part reacting against the neoclassical project, that is, the qa$"idah of Af:imad ShawqI and his contemporaries, who were trying, on their part, to revive the Abbasid qll$"idah of al-Bul;iturt and Abu Tammiim. In other words, the qll$"idah model against which the twentieth-century modernist movement was reacting and to which it was responding was the Abbasid qll$"idah that was still alive and well, having been resurrected at the hands of the neoclassicists of the nahr,lah, the revivalist movement of the late nineteeth century.
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The fact that the Abbasid muḥdathūn wrote within the structural confines of the inherited forms has dulled many of their groundbreaking achievements.
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Flashcard 1619895913740

Question
The fact that the Abbasid muḥdathūn wrote within the structural confines of the inherited forms [What has it done?].
Answer
has dulled many of their groundbreaking achievements

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The fact that the Abbasid muḥdathūn wrote within the structural confines of the inherited forms has dulled many of their groundbreaking achievements.

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Poets abandoned the full three-to six-footed meters (buflur) of Arabic poetry and took refuge in the single foot (al-tafilah) or basic foot combination of a meter (such as mu.sta.filunfo'ilun of al-Bas"it). They also freed themselves from the requirement of the monorhyme which characterized the archetypal qll$"idah. Variation on and repetition of the poetic foot and the use of rhyme now becomes the poet's choice, one he makes in accordance with the subject and mood of the poem.
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#article #id #naqa
Since it is impossible to analyze all the 76 poems in this paper, two samples have been chosen and another two poems will be analyzed at a later stage [This leaves it wide open for me to analyze other poems and do something similar.]
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Analysis of the poems themselves can shed more light on the methods used by the two poets for composing, presenting and also transmitting their naq¯ıd . as.
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Flashcard 1619910855948

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#fucked-up-questions
Question
In which statement should an increase in prepaid expenses be added to calculate the cash payments?
Answer
The income statement

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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 1619912953100

Question

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

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

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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 <span>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. <span><body><html>







Percentage of completion steps to report
#percentage-of-completion-method-steps
Step 1: Current Cost= Divides el costo acumulado en ese año y lo divides entre el costo estimado total y lo multiplicas por 100. Ese porcentaje lo multiplicas por el costo estimado

Step 2: Current Revenue: divides el costo acumulado en ese año, lo divides entre el costo estimado total y lo multiplicas por el precio del contrato.

Step 3:Profit=current revenue-Current cost
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Flashcard 1619926846732

Tags
#percentage-of-completion-method-steps
Question
Step 1 percentage of completion
Answer
Current Cost= El costo acumulado en ese año lo divides entre el costo estimado total y lo multiplicas por 100. Ese porcentaje lo multiplicas por el costo estimado

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Percentage of completion steps to report
Step 1: Current Cost= Divides el costo acumulado en ese año y lo divides entre el costo estimado total y lo multiplicas por 100. Ese porcentaje lo multiplicas por el costo estimado Step 2: Current Revenue: divides el costo acumulado en ese año, lo divides entre el costo estimado total y lo multiplicas por el precio del contrato. Step 3:Prof







Flashcard 1619929206028

Tags
#percentage-of-completion-method-steps
Question
Step 2 percentage of completion
Answer
Current Revenue: divides el costo acumulado en ese año, lo divides entre el costo estimado total y lo multiplicas por el precio del contrato.

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Percentage of completion steps to report
Step 1: Current Cost= Divides el costo acumulado en ese año y lo divides entre el costo estimado total y lo multiplicas por 100. Ese porcentaje lo multiplicas por el costo estimado Step 2: Current Revenue: divides el costo acumulado en ese año, lo divides entre el costo estimado total y lo multiplicas por el precio del contrato. Step 3:Profit=current revenue-Current cost







Flashcard 1619931565324

Tags
#percentage-of-completion-method-steps
Question
Step 3 percentage of completion
Answer
Profit=current revenue-Current cost

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Percentage of completion steps to report
iplicas por 100. Ese porcentaje lo multiplicas por el costo estimado Step 2: Current Revenue: divides el costo acumulado en ese año, lo divides entre el costo estimado total y lo multiplicas por el precio del contrato. <span>Step 3:Profit=current revenue-Current cost<span><body><html>







Article 1619952798988

my secret article

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my secret article
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