407 |32% | |5 |Postretirement and other benefits | $ 2‚386 | $ 2‚352 |1% | |6 |Net operating loss/credit carry forwards | $ 2‚538 | $ 240 |958% | |7 |Other | $ 636 | $ 364 |75% | |8 |Valuation allowance | $ (742) | $ (197)
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FORECASTING Managers are always trying to reduce uncertainty and make better estimates of what will happen in the future; this is the main purpose of forecasting. Some firms use subjective methods‚ seat-of-the pants methods‚ intuition‚ and experience. There are also several quantitative techniques‚ moving averages‚ exponential smoothing‚ trend projections‚ and least squares regression analysis. Eight steps to forecasting: * Determine the use of the forecast—what objective are we trying to
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not uncovered a material misstatement in the financial statements Potential accounts at risk: Provision for compensation claims/litigation Inventory Accounts receivable Accounts payable Brand name PRACTICE EXAM 2‚ QUESTION 3‚ PART 1 (PP.240-241) Identify 5 business factors and explain their impact on risk of material misstatement Also identify account balance most affected. Business factor (i) Listed on stock exchange Explanation of impact Risk - increased compliance with regulations
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August 2012 Financial Reporting Center Substantive Differences Between the International Standards on Auditing and Generally Accepted Auditing Standards 200–299 ISA 200 ISA 210 ISA 220 ISA 230 ISA 240 ISA 250 ISA 260 ISA 265 300–499 ISA 300 ISA 315 ISA 320 ISA 330 ISA 402 ISA 450 500-599 ISA 500 ISA 501 ISA 505 ISA 510 ISA 520 ISA 530 ISA 540 ISA 550 ISA 560 ISA 570 ISA 580 600-699 ISA 600 ISA 610 ISA 620 GENERAL PRINCIPLES AND RESPONSIBILITIES Overall Objectives of the Independent Auditor
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F e. Compute the variable overhead efficiency variance. 6 * (510 – (5‚500 * 0.1)) = 240 F f. Compute the variable overhead rate variance. 2‚754 – (510 * 6) = 306 F a). the materials quantity variance = $15‚600 F b). The materials price variance is: $4‚410 F c). The labor efficiency variance is: $640 F d). The labor rate variance is: $357 F e). The variable overhead efficiency variance is: $240 F f). The variable overhead rate variance is: $306 F 2. The Hanson Corporation
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772-361-9856 | Robert Germroth | H: 772-485-9958C: 305-794-1339 | 14. HALLA SOOP | 772-216-6526 | J. SoopLisa Houston | PC: 772-216-6919C: 772-475-9465 | 15. ALISON CARON | | Jill Caron | H: 772-871-6676C: 772-812-0041 | 16. BRENDA TELEZ | 772-240-8004 | Glanise LubinFelicidad Arze | PC: 772-631-2604EC: 772-204-1051 | 17. ANTHONY MONACELLI | 772-882-8581 | Paul/Mindy MonacelliKevin Radler | H: 772-621-7424EC: 772-267-5930 | 18. JAILENE TROCHEZ | | Mary JordanJody Carpenter | PC: 772-370-4591EC:
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precompression:1500KN feeding height:190-420mm precompression/push speed:180mm/s pressing cycle:15-20s host motor power:90kw total power(KW)107.6 rate of finisheed products: 100% size of end products:Standard brick：240×115×53 mm Hollow brick：240×115×90 mm Hollow block：390×190×190 mm over weight: 55ton max.feeding height: 420mm Zhengzhou Bona Enterprise Co.‚ Ltd Skype:snowy.bona brickmachinesnowy(at)gmail(dot)com
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For the exclusive use of M. HUSSAIN Harvard Business School 9-582-103 Rev. September 24‚ 1985 Sealed Air Corporation The president and chief executive officer of Sealed Air Corporation‚ T. J. Dermot Dunphy‚ explained the firm’s 25% average annual growth in net sales and net earnings from 1971 to 1980: The company’s history has been characterized by technical accomplishment and market leadership. During the last 10 years we built on our development of the first closed-cell‚ lightweight cushioning
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intervals Trial 1 Trial 2 Trial 1 Trial 2 Trial 1 Trial 2 30 sec 0 5 2 2 0 1 60 sec 0 2 0 2 0 2 90 sec 2 2 0 0 0 3 120 sec 0 1 1 3 0 1 150 sec 2 1 0 3 0 2 180 sec 3 0 0 2 0 0 210 sec 0 0 1 0 0 0 240 sec 2 1 0 0 0 0
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her husband to keep the pride she had and to keep him off the hook. In the end of the play her husband is set to be hanged‚ the play’s last line is her showing she is finally at peace. “He have goodness now‚ God forbid I take it from him” (Miller 240). She feels confident in John’s decisions and that nothing will hold them back anymore.
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