The income statement measures performance over some period  of time,usually a quarter or a year.The income statement equation is:Revenus - Expenses = Income From the last section,we know that the balance sheet is as a snapshot,and here the income sta…

Finance knowledge Trading---At the core of our business model is Trading, which involves the buying and selling of financial tools to generate profit. Trading takes place in our Global Markets division, which spans collateralised financing, commoditi…

8.3 credit sales(bad debt , ar) method1:direct write off method2:allowance method for bad debt allowance for doubtful accounts 8.4 inventories The valuation method is the process by which the inventory is valued. GAAP requires inventory to be valued…

This chapter-2 we learn about the the financial statements(财务报表),taxes and cash flow.We must pay particular attention to two important differences: 1.the difference between accounting value and market value 2.the difference between accounting income…

 gl_code_combinations:科目组合 字段名 含义 备注 code_combination_id 主键,科目编码ID,自动编号 segment1 分行代码 setgment2 是受益部门 segment3 科目代码 segment4 产品 segment5 渠道 segment6 来源 segment7 备用 没用 summary_flag 是否组合.汇总? Y/N Enabled_flag 是否有效 Y/N gl_je_batches:总帐批 字段名 含义 备注 Je_ba…

更多来自:   www.vipcoursea.com   Ethics 部分 Objective of codes and standard:永远是为了maintain public trust in 1.Financial market  2.Investment profession 6个code of ethics 1.Code 1—ethics and pertinent d persons a. 2.Code 2---primacy of client’s interest a.Int…

http://bbs.chinaacc.com/forum-2-43/topic-2023118.html 一.中美会计准则的实质性差别    rule based vs principle based     美国会计准则的模式为规则导向,更容易导致机会主义和盈余管理.目前的US GAAP共168号(新旧放在一起)不是按要素制定的,是一种救火式的准则,哪里出了问题,立马会有相应的准则制定出来.     中国会计准则的模式为原则导向,强调实质重于形式,采购谨慎性原则.减少方法的选择.充分披露,以…

What is a Write-Off? Write-offis an accounting term referring to an action whereby the book value of an asset is declared to be 0.  A write-down also lowers asset book value, but it does not take the value to 0. In either case, the loss enters the ac…

文章导航 bloomberg bulkfile [一]  文件的分类 bloomberg bulkfile [二]  文件解析 bloomberg bulkfile [三]  在oracle的存储 订单内容的说明 bulkfile 的售卖是将不同的内容打包成不同的订单.每种不同的数据对应一个订单编号. SOR 886 The Global Mutual Funds product provides pricing, reference data, corporate actions and to…

https://www.techonthenet.com/mysql/loops/leave.php This MySQL tutorial explains how to use the LEAVE statement in MySQL with syntax and examples. Description In MySQL, the LEAVE statement is used when you want to exit a block of code identified by a …