Онлайн тесты на тему "Синергия | 5 семестр | Иностранный язык в профессиональной сфере"

Тестовое задание на тему: 5 семестр. Иностранный язык в профессиональной сфере
Тест набрал 70 баллов, был выполнен на зачет. Отчёт набранных баллов предоставляю в демо работах.
В купленном тесте будут вопросы и ответы которые размещены ниже.
Так же могу выполнять данную работу индивидуально. Делайте индивидуальный заказ.

Описание работы

НЕГОСУДАРСТВЕННОЕ ОБРАЗОВАТЕЛЬНОЕ ЧАСТНОЕ УЧРЕЖДЕНИЕ ВЫСШЕГО ОБРАЗОВАНИЯ «МОСКОВСКИЙ ФИНАНСОВО-ПРОМЫШЛЕННЫЙ УНИВЕРСИТЕТ
«СИНЕРГИЯ»

Expenses that have been recognized in the income statement but are not yet contractually due
- taxes payable
- interest payable
- wages payable
- accrued warranty expense
Used to reduce the value of its controlling account
Obligations in the form of promissory notes owed to creditors and lenders. Can be reported as noncurrent liabilities if matures in over a year
Reports on the financial performance of a company over time
Reports all changes in equity except for shareholder transactions
Proxy statement
- An asset is impaired if its carrying value exceeds the recoverable amount
- (IFRS: recoverable amount of an asset is the greater of fair value less any selling costs, or its value in use)
- If impaired, asset is written down to its recoverable amount and a loss is recognized in income statement
- Loss recoveries allowed under IFRS but not GAAP
1. Start-up and training costs
2. Administrative overhead
3. Advertising and promotion costs
4. Relocation and reorganization costs
5. Termination costs
to use the information in a company's financial statements, along with other relevant information, to make economic decisions.
Minority shareholders' pro-rata share of the net assets of a subsidiary that is not wholly owned by the parent
the earnings per share a company would have based on the total number of shares including the effects of all stock options and convertible bonds
# shares that have actually been sold to shareholders
1. State objective and context
2. Gather data
3. Process data
4. Analyze and interpret data
5. Report conclusions or recommendations
6. Update periodically
- Can be acquired separately or are the result of rights or privileges conveyed to their owner.
- Ex: patents, trademarks, and copyrights
- IFRS: Cost or revaluation (if active market exists) when purchased
- GAAP: Only cost model allowed