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实现人工神经网络知识增殖能力的一种方法
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3秒自动关闭窗口CPAFINCSTUDYUNIT14；Equity；CoreConcepts；1.ClassesofEquity；a.；b.；c.CommonstockPreferredst；1)Statedcapital(capitals；2)Additionalpaid-incapit；Retainedearnings；Treasurystock；Theparvalue
CPAFINCSTUDYUNIT14
CoreConcepts
1.ClassesofEquity
<monstockPreferredstockContributedcapital(paid-incapital)
1)Statedcapital(capitalstock)
2)Additionalpaid-incapital(paid-incapitalinexcessofparorstatedvalue)
Retainedearnings
Treasurystock
Theparvalueofstockisanarbitraryamountassignedbytheissuer.Moststatestreatparvalueaslegalcapital,anamountunavailablefordividends.
Whenstockisissued,cashisdebited,theappropriatestockaccountiscreditedforthetotalparvalue,andadditionalpaid-incapital(paid-incapitalinexcessofpar)iscreditedforthedifference.
Directcostsofissuingstock(underwriting,legal,accounting,tax,registration,etc.)reduceboththenetproceedsreceivedandadditionalpaid-incapital.Thus,theyarenot
Astocksubscriptionisacontractualarrangementtosellaspecifiednumberofsharesataspecifiedpriceatsomefuturedate.Areceivableisdebitedandcommonstocksubscribediscredited.
Whenstockisissuedforpropertyreceivedorservicesrendered,thetransactionis
recordedatthefairvalueofthestockissuedorthepropertyorservicesreceived.Thefairvalueusedisthatineffectatthedateoftheagreement.
Ingeneral,contributionsreceivedmustberecognizedasrevenuesorgainsintheperiodofreceipt.Theyshouldbemeasuredatfairvalue.
Whenconvertiblepreferredstockisconverted,allrelatedamountsareremovedfromthebooksandreplacedwithamountsrelatedtothenewsecurityusingthebookvalue
Theproceedsofthecombinedissuanceofdifferentclassesofsecuritiesareallocatedbasedontherelativefairvaluesofthesecurities.Ifthefairvalueofoneclassofsecuritiesisnotknown,theincrementalmethodisused.
Awarrantisacertificaterepresentingarighttopurchasesharesataspecifiedpricewithinaspecifiedperiod.Thus,itisanequitysecurity.Warrantsareusuallyattachedtoothersecurities.Apreemptiverightsafeguardsashareholder’sproportionateownership.Itistherighttopurchaseaprorataamountofanewissuanceofthesameclassofstock.Inarightsoffering,eachshareholderisissuedawarrantthatisanoptiontobuyacertainnumberofsharesatafixedprice.Whenrightsareissuedfornoconsideration,theissuermakesonlyamemorandumentry.Ifrightspreviouslyissuedwithoutconsiderationareallowedtolapse,contributedcapitalisunaffected.d.e.2.a.b.IssuanceofStockc.d.e.f.g.h.3.StockWarrantsandStockRightsa.b.
Copyright?2010GleimPublications,Inc.and/orGleimInternet,Inc.Allrightsreserved.Duplicationprohibited.
4.TreasuryStock--Acquisiton
a.Underthecostmethod,theentryisadebittotreasurystockandacredittocash.Under
thepar-valuemethod,theacquisitionistreatedasaconstructiveretirement.Allrelatedamountsareremovedfromthebooks.Thecostmethodismuchmorecommonin
Underthepar-valuemethod,iftheacquisitionpriceisgreaterthanpar(stated)valueandtheoriginalissueprice,thedifferenceisareductionofretainedearnings.
Underthepar-valuemethod,iftheacquisitionpriceislessthanpar(stated)valueandtheoriginalissueprice,thedifferenceisanincreaseinpaid-incapitalfromtreasurystocktransactions.
Treasurystockisnotanasset.Itisreportedasacontra-equityaccount.
Theexcessiscreditedtopaid-incapitalfromtreasurystocktransactions.
Underthecostmethod,thedifferenceisdebitedtopaid-incapitalfromtreasurystocktransactions.Oncethebalanceinthataccountisexhausted,anyremainingdeficiencyisdebitedtoretainedearnings.
Underthepar-valuemethod,thedifferenceiscreditedtopaid-incapitalfromtreasurystocktransactions.
Aretirementoftreasurystockdoesnotchangethenumberofsharesauthorized.
Whenstockisretired,cash(ortreasurystock)iscredited.Thestockaccountisdebitedfortheparorstatedvalue.Additionalpaid-incapitalisdebitedtotheextentadditionalpaid-incapitalexistsfromtheoriginalissuance.Anyremainderisdebitedtoretainedearningsorcreditedtoadditionalpaid-incapitalfromstockretirement.(Nogainorlossisreportedontransactionsinvolvinganentity’sownstock.)
Dividendsarepaidonoutstandingsharesonly,notontreasurystock.
Theboardofdirectorsresolvestopayadividendonthedateofdeclaration.
Allholdersofthestockonthedateofrecordarelegallyentitledtoreceivethe
3)Thedateofdistributionisthedateonwhichthedividendispaid.
Unlikeinterestondebt,dividendsonpreferredstockarenotalegalobligationofthe
corporationuntiltheboardchoosestodeclarethem.However,commonshareholdersmaynotreceiveadividendunlessthecurrent-yearpreferreddividendhasbeenpaid.
Whenacorporationhasoutstandingcumulativepreferredstock,commonshareholdersmaynotreceiveadividenduntilallpreferreddividendsinarrearshavebeenpaid.
Whenacorporationdeclaresadividendconsistingoftangibleproperty,thepropertyisfirstremeasuredtofairvalueasofthedateofdeclaration.
Dividendsinexcessofacorporation’sretainedearningsareliquidatingdividends.Theyareconsideredareturnof,notareturnon,capital.
Theeffectofaliquidatingdividendistodecreasecontributedcapital.Additionalpaid-incapitalisdebitedfirsttotheextentavailablebeforeothercontributedcapitalaccountsarecharged.
Stockdividendsandstocksplitsaredistributionsofstocktocurrentshareholdersinreturnfornoconsideration.Inastockdividend,aportionofretainedearningsiscapitalized.Theparorstatedvalueofthesharesisunchanged.
Copyright?2010GleimPublications,Inc.and/orGleimInternet,Inc.Allrightsreserved.Duplicationprohibited.b.c.d.5.a.b.TreasuryStock--Reissuec.6.RetirementofStocka.b.7.CashDividendsa.1)2)b.c.8.PropertyDividendsandLiquidatingDividendsa.b.c.9.StockDividendsandStockSplitsa.
d.Anissuanceofsharesoflessthan20%to25%oftheoutstandingcommonsharesusuallyshouldberecognizedasastockdividend.2)Anissuanceofmorethan20%to25%oftheoutstandingcommonshares(25%ormoreforpublicentities)morecloselyresemblesasplitthanadividend,andthetermdividendshouldbeavoidedunlesslegallyrequired.Inastocksplit,nojournalentryismadeotherthanamemorandumentry.Theparorstatedvalueofthesharesisreduced.Stockdividendsandstocksplitsdonotaffectthefairvalueofashareholder’sinterestortheproportionateamountofthatinterest.Thus,theeffectissimplyareclassificationofequity.However,becausemoresharesareoutstanding,thefairvalue(andmarketprice)ofashareisreduced.Theprimarypurposeofastocksplitistoimprovethestock’smarketabilitybyreducingits
marketpriceandproportionallyincreasingthenumberofsharesoutstanding.Astocksplitdoesnotincreasepermanentcapitalizationanddoesnotaffecttotalequity.1)
Copyright?2010GleimPublications,Inc.and/orGleimInternet,Inc.Allrightsreserved.Duplicationprohibited.
包含各类专业文献、专业论文、高等教育、中学教育、各类资格考试、行业资料、外语学习资料、生活休闲娱乐、52SUMM-14等内容。　
　14-15外研九年级上学期期中试题_初三英语_英语_初中教育_教育专区。新外研版14-15 学年外研九年级上学期第一次月考试题 Class: Name: Marks: (满分 100 分)... 　1. A. She believes it&#39;s going to rain. 14 B. She says she has a nice feeling. C. She says she feels good in spite of the dark sky. D. ... 　常与表示频度的时间状语连用。 It often rains in summ 一般现在时、一. 重...打扫房间 ___ 14.在家 16. 其他任或一个___ 18.我的全家福照片___ (正在... 　14-15(下)六英Unit 3跟踪练习_六年级英语_英语_小学教育_教育专区。 学年度第二学期六年级英语 Unit 3 跟踪练习Ⅰ. Look, listen and choose 听录音... 　14―15学年度八年级寒假练习题及答案_初二英语_英语_初中教育_教育专区。八年级英语寒假练习题班级___ 姓名___ 练习一 (8A Unit 1) 一、单项填空 ( )1. ... 　which 14. (2010? 龙岩) ― Do you know to our city? ― Yes. He came on February 13th, 2010. A. when did the chairman come B. when came the... 　14-15人教新目标八年级英语上册+Unit1+试题(陕西,含答案)_英语_初中教育_教育专区。14-15 学年新目标八上 Unit1 试题(陕西) Class: Name: Marks: (满分 10... 　summ__ __ 32. sp__nd 22. w__sh 23. 26. h__ __d 27. homew_...noisy__ 14. rule___ 17. village___ 20. hundred___ 23. shower___ ... 　Part 3 Short passages and multiple choice questions 14. Which of the following is NOT mentioned as an example of fashion? A. English. B. Mathematics....But such investments have been earning the benchmark rate minus some spread of late.
There will always be plenty of other workers like those Estonian dockers, earning the local rate for the job.
Fiduciary duty requires that institutions invest capital with the expectation of earning a competitive rate of financial return commensurate with risk.
This would be good for the recovery, as earning a reasonable rate of interest in savings makes a saver feel wealthy again.
If there is a chance of earning a decent rate of return on any funds invested in, as opposed to donated toward, such a mission, all the better.
For example, receiving a 50% matching contribution is the equivalent to earning a 50% rate of return instantly.
Democrats, eager to align themselves with middle-class voters, quickly assailed Romney for paying a low tax rate while earning millions of dollars.
Do you think there should be a 50 pence top rate for those earning over a hundred thousand?
Those incentives are often for winning a conference regular season or tournament championship, maintaining a certain graduation rate or even earning Coach of the Year honors.
Low-earning women have a higher rate of employment instability because they tend to move in and out of jobs when they are forced to quit due to child-care arrangements falling through or having to deal with health issues of family members.
And the gap has widened in recent years due to stagnation in the rate of young men earning degrees.
All that money, sitting at the Fed earning a 0.25% rate.
They can instead do nothing and park excess reserves at the Fed, earning a competitive but risk-free rate—total no-brainer.
At least today, even the cloud computer sector sells under 30 times next year's earning power or one time its growth rate.
Just like the pain experienced by conservative coupon-clipping bond investors, money is barely earning any interest, due to a low rate environment.
Your marginal rate is the penalty you pay for earning an incremental dollar of income.
That is slightly higher than the current rate of inflation, meaning that workers are earning more even when higher prices are taken into account.
Mr Miliband said Labour would fund the reduced cap on tuition fees by scrapping the government's planned cut in corporation tax for financial services and increasing the interest rate on the loans of the highest-earning graduates.
The adviser must achieve a 7% annualized hurdle rate (1.75% quarterly) before earning any incentive fees.
Workers earning only 1.4 times the average pay a top rate of income tax of 42% (there is a special 45% rate for the very rich).
Repatriate at a lower tax rate the more than one trillion dollars in overseas earning which have been already taxed, provided the company increases hiring, invests in capital equipment or invests in an infrastructure bank.
LuLu, ranked at No.213, has been growing at a compounded annual rate exceeding 30% for the past five years, earning it a spot among the top 10 fastest growing retailers in the world, according to Deloitte.
Overall, the top 20% of earning households, or 60 million tax returns will be paying on average a tax rate of 28.1%.
Employees in the Garden State saw a 22% increase in average earnings as well as 45% rate of upward mobility, meaning 45% of the people in the lowest earning 10% moved out of that bracket over the course of 10 years.
Paul Johnson of the Institute for Fiscal Studies (IFS) points out that such calculations should take account of the behavioural changes the tax causes: an IFS study claimed the new rate could diminish revenues, because it provides a disincentive to those close to the threshold to carry on earning and makes mobile high earners less likely to come to Britain.
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3秒自动关闭窗口英语翻译This paper examines the information content of alternative summary performancemeasures,using stock returns as the benchmark,for 138 REITs during .Thispaper tests for both incremental and relative information content of FFO (a voluntarilydisclosed,accounting-based performance measure that is the industry standard forREITs)comparedtoGAAPnetincome(EPS),cashfromoperations,andearningsbeforeinterest,taxes,depreciation and amortization.Results indicate that both FFO and EPSconsistentlyprovideincrementalinformationcontent withonly weak evidencethat EPShas greater relative information content and no evidence for the other summary perfor-mance measures.( 1999 Elsevier Science B.V.All rights reserved.
该考试主要是考核各种财务指标的衡量内容,它以存货周转次数为基准,（从 为 138 REIT）.该考试的内容包括了FFO的基础及其增加部分,(是REIT的一种自动揭示,并用会计方法核算的工业标准),相比较GAAP的净收益,现金流操作,息税前利润,及折旧和分摊,结果证明,除了EPS方法具有更好的信息相关性及不能提供其他财务指标的衡量信息之外,FFO和EPS都能一贯的表达增量信息,
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