Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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Revenue and sales maximization Revenue maximization Maximizing sales revenue is an alternative to profit maximization and occurs when the marginal revenue‚ MR‚ from selling an extra unit is zero. The notion that business firms (especially those operating in the real world) are primarily motivated by the desire to achieve the greatest possible level of sales‚ rather than profit maximization. On a day-to-day basis‚ most real world firms probably do try to maximize sales rather than profit. For firms
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behaviors and the way of thinking had been changed after the operation. Riether and Mahler (1995) indicated that “rumors‚ misconceptions‚ misinformation in the media and lack of information” were other factors affected people’s attitude toward organ donation. Religion such as Judaism permits and encourage organ transplants. (Riether
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Boston. DOI 10.1515/bmt-2013-4182 EEGLAB – AN OPEN SOURCE MATLAB TOOLBOX FOR ELECTROPHYSIOLOGICAL RESEARCH Clemens Brunner1 ‚ Arnaud Delorme2 and Scott Makeig2 1 2 Institute for Knowledge Discovery‚ Graz University of Technology‚ Austria Swartz Center for Computational Neuroscience‚ Institute for Neural Computation‚ University of California San Diego‚ CA‚ USA clemens.brunner@tugraz.at Abstract: EEGLAB is a widely used open-source MATLAB toolbox for analysis of electrophysiological
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Strengths: Revenue Growth: In 2008‚ FedEx reported revenue of $38 billion; in 2012 the company reported revenue of $42.7 billion‚ representing a year over year annual growth rate of 2.96%‚ and while this may not seem like an explosive number‚ the caliber of growth is solid and expected to accelerate into the future‚ with 2015 revenues reaching nearly $49 billion. Established Distribution System: The company possesses a massive fleet of airplanes‚ trucks‚ locations‚ and employees‚ and is distinctly
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Expenditures and Revenues Matrix August 5‚ 2013 AJS 522 Importance of Informed financial decisions There are three different levels of the government who assesses the budgets on a federal‚ local‚ and state budget. The government’s finance team goes over the budget and decides how to distribute the funds. It is very important when distributing money from the tax payers funds. The tax payers money has to be used correctly or when reelection comes around the tax payers may not reelect
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be: • from one grade classroom to another; • from one school to another; • from one program to another; or • from school to postsecondary‚ college‚ vocational program‚ or other program. http://learningdisabilities.about.com/od/su/g/transition.htm Students who are at this stage in their lives should consider these steps: Map Your Path Choosing a college or career shouldn’t be like a game of chance. It should be based on careful planning. A transition plan will help you take control of your future
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TABLE OF CONTENTS 1.0- JOHN STEINER AND GEORGE STEINER SIX PRIMARY SOURCES OF ETHICS: 6 1- Religion: 6 2- Genetic Inheritance: 8 3- Philosophical Systems: 8 4- Cultural Experience: 8 5- The Legal System: 9 6- Codes of Conduct: 9 2.0- EXPLANATION OF THE SOURCES OF ETHICS: 10 2.1- RELIGION: 10 Teaching business ethics 12 2.11- Impact Of Religiosity: 13 2.12- Ethics Of Islam: 14 Nature of Islamic Ethics 17 The Human-Environment Relationship: 20 The Sustainable
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University of Phoenix Material Strategies for Gathering and Evaluating Sources Evaluate three sources for your final project by completing this worksheet. Source 1 Source Information http://av4kc7fg4g.search.serialssolutions.com.ezproxy.apollolibrary.com/?ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info:sid/summon.serialssolutions.com&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Healthy+eating&rft.jtitle=Midwives+Magazine&rft.date=2009-04-01&rft.pub=Redactive+Media+Group&rft
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Algebra I Cost-Revenue Business Project This project is designed for you to demonstrate your understanding of systems of linear equations. Before starting‚ read the entire project outline and requirements. During this project you are to do the following: 1) Pair up with a partner and create a business that sells one commodity of your choice (points for creativity). 2) Create a Market Research Survey that will be used to survey 50 students to help you discover what potential customers are looking
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