Accelerated Approval Products= Submission of Promotional Materials (PDF - 17KB)

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商品预订英语作文

商品预订英语作文Sure, here's an English composition related to the topic "Product Pre-ordering":In today's fast-paced world, the concept of product pre-ordering has become increasingly popular among consumers and businesses alike. Pre-ordering allows customers to reserve a product before it is officially released, ensuring that they will receive the item as soon as it becomes available. This practice has several benefits and considerations that are worth exploring.The Advantages of Pre-ordering1. Guaranteed Availability: One of the primary reasons consumers choose to pre-order is to secure a product that is expected to be in high demand. This can be particularly important for limited edition items or products that are expected to sell out quickly.2. Special Offers: Retailers often provide incentives such as discounts, exclusive bonuses, or early access to those who pre-order. These offers can make the purchase more appealing and add value to the customer's experience.3. Hassle-Free Shopping: Pre-ordering eliminates the need torush to a store or constantly check online for product availability. Customers can place their order and then waitfor the product to be delivered to their doorstep.The Risks and Considerations1. Delays and Cancellations: Pre-ordering also comes with the risk of product delays or even cancellations. Delays can be frustrating, especially if the customer is eager to receivethe product.2. Financial Commitment: Pre-ordering requires customers to make a financial commitment upfront. If the product does not meet expectations or if the customer's circumstances change, they may find themselves locked into a purchase they nolonger want.3. Lack of Reviews: Since the product is not yet available, there are typically no reviews or user feedback available at the time of pre-ordering. This can make it difficult for consumers to make an informed decision about the quality and functionality of the product.The Role of TechnologyTechnology plays a crucial role in the pre-ordering process. Online platforms and e-commerce sites facilitate the processby allowing customers to place their orders with ease. Additionally, social media and marketing campaigns helpcreate awareness and build anticipation for upcoming products.ConclusionPre-ordering is a strategic move for both consumers and businesses. For consumers, it offers the opportunity to secure desired products and take advantage of special offers. For businesses, it provides valuable insights into consumer demand and helps manage inventory and production. However, it is essential for consumers to weigh the benefits against the potential risks and make informed decisions when choosing to pre-order a product.This composition provides an overview of the concept of product pre-ordering, its advantages, risks, and the role of technology in facilitating the process.。

会计专业英语词汇整理

英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。

mba_fa_《financial_accounting》_习题答案8

CHAPTER 8INVESTMENTS IN EQUITY SECURITIESBRIEF EXERCISESBE8–1a. Comprehensive income includes the change in value assets that have been sold and incertain assets that the company has not sold. Net income only includes the changes in assets that have been sold.b. Through the first two years (‘01-’02) the prices of these investments increased by $11 and$73. In 2003 Merck shows an unrealized loss of $46.BE8–2Bristol-Myers Squibb designated its Marketable Securities as Available-for-Sale Securities and as such reflected holding gains/losses (unrealized) in Comprehensive Income, not on the Income Statement. The $23 million reflected a change in the market value of the Securities which were still owned by the company. The asset section of the balance sheet will also show the change, with the carrying value of the Securities adjusted by the $23 million.BE8–3a. Investment in Equity Securities (+A) 151Equity in net income of affiliates (R, +SE) 151b. The equity in net income of affiliates was deducted from the cash flow statement becausethe affilate income increased the company’s earnings but did not provide any cash to the company. The cash to the company would have come from dividends, but since no amount was deducted from the add-back to the cash flow statement, no cash was received from the affiliate companies.c. Since no dividends were received the asset increased by the amount of net income fromaffiliates recognized, $151 million.BE8–4Goodwill is the amount paid above fair value when assets are acquired. P & G, in its business growth strategy, has acquired other companies and has paid, collectively, $11.1 billion above the fair value of the assets acquired.1BE8–5Assets (+A) 1,323Goodwill (+A) 1,800Liabilities(+L) 323Cash(-A) 2,800Goodwill is an intangible asset that represents the excess above fair value paid for assets acquired.J & J paid $2.8 billion in cash and assumed liabilities. Balancing the journal entry, the company acquired assets with a fair value of $1.323 billion. Assets and liabilities increased by $323 million with no change to equity.EXERCISESE8–1a. (1) Trading Securities (+A)........................................................... 50,000Cash (–A).......................................................................... 50,000 Invested in IBM.(2) Trading Securities (+A)........................................................... 40,000Cash (–A).......................................................................... 40,000 Invested in GM.(3) Cash (+A)................................................................................ 45,000Trading Securities (–A)..................................................... 37,500Realized Price Increase on Sale of TradingSecurities (Ga, +SE)...................................................... 7,500 Sold IBM stock.(4) Cash (+A) (750)Dividend Receivable (750)Received dividend.(5) Trading Securities (+A)........................................................... 8,000Cash (–A).......................................................................... 8,000 Invested in Xerox.(6) Cash (+A)................................................................................ 7,500Realized Price Decrease on Sale of TradingSecurities (Lo, –SE).......................................................... 5,000Trading Securities (–A)..................................................... 12,500 Sold IBM stock.(7) Cash (+A)................................................................................ 11,600Trading Securities (–A)..................................................... 8,000Realized Gain on Sale of Marketable Securities (Ga, +SE) 3,600 Sold Xerox stock.(8) Cash (+A)................................................................................ 30,000Realized Loss on Sale of Trading Securities (Lo, –SE).......... 10,000Trading Securities (–A)..................................................... 40,000 Sold GM stock.E8–1 Concludedb. The transactions that affected the income statement for Monroe Auto Supplies are the gainsand losses Monroe Auto Supplies realized from selling marketable securities for amounts different from their purchase prices. Monroe Auto Supplies realized gains of $7,500 and $3,600, respectively, on the first sales of IBM and Xerox stock and realized losses of $5,000 and $10,000, respectively, on the second sale of IBM stock and on GM stock. Thus, the net effect of the dividends, gains, and losses on net income was to decrease net income by $3,900. The dividends received from the General Motors stock were recognized as income in the previous period.E8–2a. Change in the wealth level of each of the four companies can be computed by comparing thebeginning and year-end balance in the short-term equity investment account. Therefore, the amounts for each company are as follows.Wearever Fabrics $12,000Frames Corp. 2,000Pacific Transport (24,000)Video Magic 13,000b. The amount that should be reported as holding gains and losses on the income statement isalways due to changes in the market value of trading securities. Therefore, the holding gains and losses for each company are as follows.Wearever Fabrics $20,000Frames Corp. (10,000)Pacific Transport (20,000)Video Magic 10,000c. The reason that the answers to (a) and (b) are not the same is due to the fact that in part (a) thewealth charges are computed for the trading securities and available-for-sale securities together. In part (b) the holding gains and losses that are being reported on the income statement pertain to only trading securities. For the available-for-sale securities, the holding gains and losses are taken directly to the stockholders’ equity on the balance sheet via comprehensive income.E8–3a. (1) 1/28 Short-Term Investments (+A) (140)Cash (–A) (140)Invested in Able Co.(2) 2/18 Short-Term Investments (+A) (520)Cash (–A) (520)Invested in Baker Co.(3) 3/15 Cash (+A) (10)Dividend Revenue (R, +SE) (10)Received dividends.E8–3 Continued(4) 4/29 Cash (+A) (75)Short-Term Investments (–A) (70)Realized Gain on Sale of Short-TermInvestments (Ga, +SE) (5)Sold Able Co. stock.(5) 5/18 Cash (+A) (40)Dividend Revenue (R, +SE) (40)Received dividends.(6) 6/1 Cash (+A) (110)Realized Loss on Sale of Short-TermInvestments (Lo, –SE) (20)Marketable Securities (–A) (130)Sold Baker Co. stock.b. Cost Market ValueAble (5 shares) 70 85Baker (15 shares) 390 300Total 460 385June 30 Adjusting Entry(1) If Able and Baker are both considered trading securities:Unrealized Price Decrease on trading securities (Lo, –SE) (75)Trading Securities (–A) (75)Revalued trading securities to market.(2) If Able is a trading security and Baker is an available-for-sale security:AbleTrading Securities (+A) (15)Unrealized Price Increase on Trading Securities(Ga, +SE) (15)BakerUnrealized Price Decrease (–SE) (90)Available-for-Sale Securities (–A) (90)(3) If Able is considered an available-for-sale security and Baker is considered a tradingsecurity:AbleAvailable-for-Sale Securities (+A) (15)Unrealized Price Increase on Available-for-SaleSecurities (+SE) (15)BakerUnrealized Price Decrease on Trading Securities(Lo,–SE) (90)Trading Securities (–A) (90)E8–3 Concluded(4) If Able and Baker are both considered available-for-sale securities:Unrealized Price Decrease on Available-for-SaleSecurities (–SE) (75)Available-for-Sale Securities (–A) (75)c. Since management usually want to keep losses off the income statement, the secondcombination in (b) will depict the management as the most successful in the current period. All the losses ($90) are shown as unrealized losses in stockholders equity while the gain of $15 goes to the income statement.E8–4a. Trading Available-For-Sale2005 income $ 401 $ 0112/31/05 balance sheet investment value 200220022006 income 1031042006 balance sheet investment value 120512052007 income 206607 Total income $ 70 $ 701. 20 shares were purchased at $8, and on 12/31/05 their market value has increased to $10 ashare. An unrealized price increase of $40 for Trading Securities will go to the income statement, but the same unrealized gain for available-for-sale securities will go directly into the stockholders’ equity. Therefore there is no impact on the 2005 income statement.2. 20 shares @ $10 a share as of 12/31/05.3. 2006 Cash (+A) (90)Unrealized Price Increase (–Ga, –SE) (20)Trading Securities (100)Realized Price Increase (+Ga, +SE) (10)12/31/06 Trading Securities (+A) (20)Unrealized Price Increase (+Ga, +SE) (20)The net value of all income statement-related accounts is $10 of increase in income.4. For available-for-sale securities, the Journal entries would remain the same, but all theunrealized price increases would go directly to the stockholders’ equity account, leaving only $10 of realized gain on the income statement.5. Purchased 20 shares @ $8 = $16012/31/05 Mark to Market @ $10 = 40Sold 10 shares @ cost basis of $10 = (100)12/31/06 Mark to Market @ $12 = _ 2012/31/06 balance sheet value = $120E8–4 Concluded6. Cash (+A) (140)Unrealized Price Increase (–Ga, –SE) (40)Trading Securities (–A) (120)Realized Price Increase (+Ga, +SE) (60)7. For available-for-sale securities, the entry would remain the same, but the $40 unrealized priceincrease debit would go directly to the stockholders’ equity section, leaving the $60 realized gain on the income statement.b. Whether a security is classified as a trading security or available-for-sale security, the balancesheet investment value remains the same due to the mark-to-market rule. However, the classification does impact the income statement as can be seen from this problem. Overall, whether the security is a trading security or an available-for-sale security, the total income would remain the same.E8–5a. Fair market value of Biomet’s available-for-sale securities:20022003Cost $19,371 $21,065Gains 348 54Losses (3,401) (4,180)Fair value $16,318 $16,939b. The effect on the company’s comprehensive income associated with its available-for-salesecurities is:20022003Gains 348 54Losses (3,401) (4,180)Net losses $ (3,053) $(4,126)c. The income that would be realized would be $(4,126) [$7,179 - $3,053].Cash (+A)......................................................................................... 16,939Realized Price Decrease (Loss, –SE).............................................. 7,179 Available-for-sale Securities (–A).............................................. 21,065Unrealized Price Decrease (-Loss, -SE).................................... 3,053E8–6a.Tom MillerBalance SheetDecember 31, 2005Assets Liabilities & Stockholders' EquityCash.................................. $ 2,880 Accounts payable............. $ 1,500Marketable securities........ 3,840* Contributed capital........... 6,000Inventory............................ 1,500 Securities fair valueadjustments (available-for-sale)......................... 720**Total liabilities &Total assets....................... $ 8,220 stockholders' equity....... $ 8,220* $3,840 = 120 shares × $32** 720 = 3,840 – 3,120Larry RogersBalance SheetDecember 31, 2005Assets Liabilities & Stockholders' EquityCash.................................. $ 2,880b Accounts payable............. $ 1,500Marketable securities........ 3,840a Contributed capital........... 6,000Inventory............................ 1,500 Retained earnings............ 720cTotal liabilities &Total assets....................... $ 8,220 stockholders' equity....... $ 8,220a$3,840 = 20 shares x $32b$2,880 = $6,000 contributed by Larry – $3,120 for initial investment in Diskette + $3,840 in proceeds from sale of Diskette – $3,840 for reinvestment in Diskette.c$720 = $3,840 proceeds from sale of Diskette – $3,120 cost of Diskette.b.Tom Miller Larry Rogers Net income $0.00 $720.00Working capital 6,720.00 6,720.00Current ratio 5.48 5.48c. Truly speaking no one. Both have the same working capital and current ratio. However, Larrywould report a net income of $720 while Tom would not.d. Tom Miller is actually in better financial position than Larry Rogers. Both of them own the exactsame marketable securities, and both own $1,500 in inventory. Tom would have more cash because he chose to simply hold on to his investment and not incur the transaction costs of buying and selling. On the other hand, Larry sold and repurchased his securities, and each transaction cost him brokerage fees.E8–7a.(1) This investment should be classified as a long-term investment and accounted for using theequity method. Hartney Consulting owns 40% of the investee's common stock, whichindicates that it can exert some control over the company, and Hartney Consulting intends to hold the investment for longer than the time frame of current assets.(2) This investment should be classified as a long-term investment and accounted for using theconsolidated method. Hartney owns greater than 50% of the investee, and it appears that Hartney Consulting has no intention of disposing of the investment within the time frame of current assets.(3) This investment should be classified as a long-term investment and accounted for using thecost method. To be classified as a short-term investment, a ready market for the securities must exist so that the investor can dispose of the investment at any time. In this case, because the company is closely held, Hartney Consulting could not dispose of the investment when it desires.(4) This investment should be classified as a long-term investment and accounted for using theequity method. Hartney Consulting owns 45% of the investee's common stock, which indicates that it desires to exert some control over the company, and Hartney Consulting intends to hold the investment for five years, which is longer than the time frame of current assets.(5) This investment should be classified as a long-term investment and accounted for using themark-to-market method.(6) This investment should be classified as a long-term investment and accounted for using theequity method. Although Hartney Consulting owned less than 20% of the investee for a portion of the year, it owned greater than 20% of the investee as of December 31, 2006.Furthermore, the company intends to hold the investment for four years.b. To be classified as a short-term marketable equity investment, the equity investment mustmeet two criteria. First, the investor must intend to dispose of the investment within the time frame of current assets. Second, a ready market for the securities must exist. A ready market for the investment enables the investor to dispose of the investment at any time. In the case of nonmarketable equity securities, the investor may not be able to dispose of the investment when it wishes. Since too much uncertainty exists as to whether the investor could actually dispose of nonmarketable investments within the time frame of current assets, the investment should be classified as a long-term investment. Classifying the investment as long-term is more conservative than classifying the investment as current because classifying the investment as long-term reduces the company's measures of solvency (e.g., working capital, current ratio, and quick ratio). To account for equity investments using the mark-to-market method, the market value of the equity securities must be known. With nonmarketable equity securities, no market value exists. Consequently, nonmarketable equity securities are accounted for using the cost method rather than the mark-to-market method.E8–8(1) Investment in Equity Securities (+A)........................................... 260,000Cash (–A)............................................................................... 260,000Invested in Thayers International.(2) Investment in Equity Securities (+A)........................................... 875,000Cash (–A)............................................................................... 875,000 Invested in Bayhe Enterprises.(3) Dividend Receivable (+A)............................................................ 20,000Dividend Revenue (R, +SE).................................................. 20,000 Earned, but did not receive, dividend.(4) Cash (+A)..................................................................................... 135,000Loss on Sale of Equity Securities (Lo, –SE)................................ 22,500 Investment in Equity Securities (–A)..................................... 157,500 Sold Bayhe Enterprises stock.(5) Cash (+A)..................................................................................... 256,000Investment in Equity Securities (–A)..................................... 208,000Gain on Sale of Equity Securities (Ga, +SE)......................... 48,000 Sold Thayers International stock.E8–9a. (1) Long-Term Available-For-Sale Securities (+A)................... 260,000Cash (–A)....................................................................... 260,000 Invested in Thayers International.(2) Long-Term Available-For-Sale Securities (+A)................... 875,000Cash (–A)....................................................................... 875,000 Invested in Bayhe Enterprises.(3) Dividend Receivable (+A).................................................... 20,000Dividend Revenue (R, +SE).......................................... 20,000 Earned, but did not receive, dividend.(4) Cash (+A)............................................................................. 135,000Realized Loss on Long-Term Available-For-SaleSecurities (Lo, –SE).......................................................... 22,500Available-For-Sale Securities (–A)................................ 157,500 Sold Bayhe Enterprises stock.(5) Cash (+A)............................................................................. 256,000Available-For-Sale Securities (–A)................................ 208,000Realized Gain on Sale of EquitySecurities (Ga, +SE)................................................... 48,000 Sold Thayers International stock.E8–9 Concludedb.Securities Shares Held Cost Market ValueBayhe 20,500 $ 717,500 $ 656,000Thayers 2,000 52,000 50,000Total $ 769,500 $ 706,000Unrealized Loss on Long-Term Available-For-SaleSecurities (–SE)......................................................................... 63,500Available-For-Sale (–A)............................................................. 63,500 Adjusted long-term equity investments to market.E8–10a. 2005Investment in Equity Securities (+A)................................................ 190,000 Cash (–A)................................................................................... 190,000 Invested in Reilly Manufacturing.Cash (+A)......................................................................................... 15,000 Investment in Equity Securities (–A).......................................... 15,000 Received dividends (equity method).Investment in Equity Securities (+A)................................................ 18,750* Income from Equity Investments (R, +SE)................................ 18,750 Earned investment revenue (equity method).* $18,750 = $75,000 investee net income × 25%2006Cash (+A)......................................................................................... 15,000 Investment in Equity Securities (–A).......................................... 15,000 Received dividends (equity method).Loss on Equity Investments (Lo, –SE)............................................. 1,500* Investment in Equity Securities (–A).......................................... 1,500 Incurred investment loss (equity method).* $1,500 = $6,000 investee net loss × 25%b. Cost of investment $ 190,000Plus: Portion of investee's 2005 net income 18,750Less: Portion of investee's 2005 declared dividends (15,000)Book value of investment as of December 31, 2005 $ 193,750Less: Portion of investee's 2006 net loss (1,500)Less: Portion of investee's 2006 declared dividends (15,000)Book value of investment as of December 31, 2006 $ 177,250E8–11a. During 2003 Pepsi reported equity income of $323 million on its income statement. Since itowns 40% of its bottling operations, the bottling operations reported net income of $323 million ÷ 40% or $807.5 million.b. Pepsi would deduct this amount, $323 million, from its reported net income because this is anon-cash income amount. There has been no cash that has been transferred from the operating companies to Pepsi due to the operating companies’ earnings. Pepsi just records its ownership percentage times the net income of the operating companies.E8–12a. Since Mainmont Industries owns 30% of Tumbleweed Construction, 30% of TumbleweedConstruction's net income "flows through" to Mainmont Industries' income statement.Consequently, Tumbleweed Construction's total net income for 2005 would have been $40,000 ($12,000 ÷ 30%).b. Long-term investment in equity securities: 12/31/04 $25,00030% of Tumbleweed Construction's 2005 net income 12,000Less: 30% of Tumbleweed Construction's 2005 declared dividends XLong-term investment in equity securities: 12/31/05 $29,000Mainmont Industries' portion of the dividends declared by Tumbleweed Construction was $8,000. Since this amount represents 30% of the total dividends declared by Tumbleweed, the total dividends declared by Tumbleweed were $26,667 ($8,000 ÷ 30%).c. Cash (+A)......................................................................................... 8,000Investment in Equity Securities (–A).......................................... 8,000 Received dividends (equity method).Investment in Equity Securities (+A)................................................ 12,000 Income from Equity Investments (R, +SE)................................ 12,000 Earned investment revenue (equity method).E8–13a. Cash (+A)..............................................................................90,000Accounts Receivable (+A).....................................................60,000Inventory (+A)......................................................................160,000Plant & Equipment (+A)......................................................560,000Goodwill (+A).......................................................................330,000Payables (+L)............................................................................. 300,000Cash (-A).................................................................................... 900,000 Purchased Lipley Company.b. The net book values of assets and liabilities represent the amounts at which the assets andliabilities are carried on the balance sheet. Some assets are carried at original cost, others at net realizable value or lower-of-cost-or-market value. If the fair market value exceeds these other valuation bases, then the net fair market value of Lipley's assets and liabilities could exceed their book values.Multiplex is purchasing all of Lipley Company. Consequently, Multiplex is not only purchasing the net assets of Lipley, but it is also purchasing the nonquantifiable items that make Lipley a viable company. These nonquantifiable items include customer loyalty, name recognition, and employee skills and loyalty. These items make Lipley more valuable than the sum of its quantifiable assets and liabilities. Therefore, Multiplex is willing to pay more for Lipley because it is more valuable than the sum of its individual assets and liabilities due to synergy.E8–14Purchase Price = Net Book Value + Net Market Value in Excess of Book Value + Goodwill Transactions:(1) Purchase Price = $7,000 + $1,000 + $1,000Purchase Price = $9,000(2) $6,000 = $6,000 + Net Market Value in Excess of Book Value + $0Net Market Value in Excess of Book Value = $0(3) $12,000 = Net Book Value + $4,000 + $3,000Net Book Value = $5,000(4) $15,000 = $10,000 + $3,000 + GoodwillGoodwill = $2,000(5) Purchase Price = $2,000 + $1,000 + $3,000Purchase Price = $6,000(6) $12,000 = $4,000 + $8,000 + GoodwillGoodwill = $0E8–15a. Book Value per Share = Book Value ÷ Number of Common Shares Outstanding= $36,000 ÷ Number of Common Shares Outstanding= $12Number of Common Shares Outstanding = 3,000 Sharesb. Market Value/Share = Market Value ÷ Number of Common Shares Outstanding= $51,000 ÷ 3,000 Shares= $17c. Conglomerate would be willing to pay more than the market value per share due to goodwill.Camden has generated goodwill, such as name recognition and employee and customer loyalty, that makes its net assets more valuable taken as a whole than taken as individual net assets. In other words, due to synergy Camden is worth more than the sum of its individual parts. Additionally, combining Camden's assets with Conglomerate's assets may provide economies of scale, thereby making Camden's assets more valuable to Conglomerate than their individual fair market values.d. Investment in Subsidiary (+A).......................................................... 66,000*Cash (–A)................................................................................... 66,000 Acquired subsidiary.*66,000 = $22 per Share Purchase Price × 3,000 Common Shares OutstandingCash (+A)......................................................................................... 15,000Receivables (+A).............................................................................. 24,000Inventories (+A)................................................................................ 25,000Fixed Assets (+A)............................................................................. 47,000Goodwill (+A).................................................................................... 15,000 Liabilities.................................................................................... 60,000Investment in Subsidiary............................................................ 66,000 Consolidated financial statements.E8–16Goodwill = Excess of Purchase Price Over FMV of Net Assets Purchased= Purchase Price – FMV of Net Assets Purchased= [(10,000 Shares × 80%) × $18 per Share] – [80% ×($150,000 + $80,000 – $70,000)]= $144,000 – $128,000= $16,000Minority Interest = FMV of Net Assets × Percentage of Net Assets Not Owned by Parent= ($150,000 + $80,000 – $70,000) × 20%= $32,000E8–17Adjustments andEliminations Consolidated Accounts Glover Ward Debit Credit Balance Sheet Cash 73,000 10,000 83,000Accts. Receivable 110,000 40,000 150,000Inventory 220,000 60,000 10,000 290,000Investment in Sub. 100,000 0 100,000 0Fixed Assets 615,000 120,000 5,000 740,000Goodwill __30,000 _____0 _5,000 ______ __35,000Total Assets 1,148,000 230,000 20,000 100,000 1,298,000Accounts Payable 80,000 70,000 150,000 Long-Term Notes 450,000 80,000 530,000 Common Stock 500,000 70,000 70,000 500,000 Retained Earnings _118,000 _10,000 10,000 _____0 _118,000 Total Liabilities &Stockholders'Equity 1,148,000 230,000 80,000 0 1,298,000 The Adjustments and Eliminations columns adjust assets to market value, eliminate the investment account, eliminate the stockholders' equity section of Ward, and recognize goodwill. The goodwill of $5,000 equals the excess of the $100,000 purchase price over the $95,000 fair market value of Ward's individual net assets (i.e., $10,000 in cash + $40,000 in accounts receivable + $70,000 in inventory + $125,000 in fixed assets – $70,000 in accounts payable – $80,000 in notes payable).PROBLEMSP8–1Rule: For trading securities as well as for available-for-sale securities, the realized gains or losses go on the income statement. However, for unrealized holding gains and losses there is a difference. For trading securities the unrealized price changes go directly to the income statement. Available-for-sale securities go on the stockholders’ equity section of the balance sheet.Therefore, the total gains and losses reported on the income statement are as follows:。

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11)As far as we are concerned，you may work whatever hours you want，providingyou get your job done properly. Normally，a manager at this level has a holidayentitlement（应该享受的假期）of eight weeks per year.
16)I’ve fixed a dinner for you this evening at a down town restaurant whichspecializes inroastedBeijingduck. I'll send someone topick you upat your hotel at 630.
6)I don't think there's anything you can do tochange the company’s policy.
7)You don't think I'mqualified forthe job, and you've already offered the position to someone outside the company. Is that decision final?
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Chapter. 11-1As in many ethics issues, there is no one right answer. The local newspaper reported on this issue in these terms: "The company covered up the first report, and the local newspaper uncovered the company's secret. The company was forced to not locate here (Collier County). It became patently clear that doing the least that is legally allowed is not enough."1-21. B2. B3. E4. F5. B6. F7. X 8. E 9. X 10. B1-3a. $96,500 ($25,000 + $71,500)b. $67,750 ($82,750 – $15,000)c. $19,500 ($37,000 – $17,500)1-4a. $275,000 ($475,000 – $200,000)b. $310,000 ($275,000 + $75,000 – $40,000)c. $233,000 ($275,000 – $15,000 – $27,000)d. $465,000 ($275,000 + $125,000 + $65,000)e. Net income: $45,000 ($425,000 – $105,000 – $275,000)1-5a. owner's equityb.liabilityc.assetd.assete.owner's equityf. asset 1-6a. Increases assets and increases owner’s equity.b. Increases assets and increases owner’s equity.c. Decreases assets and decreases owner’s equity.d. Increases assets and increases liabilities.e. Increases assets and decreases assets.1-71. increase2. decrease3.increase4. decrease1-8a. (1) Sale of catering services for cash, $25,000.(2) Purchase of land for cash, $10,000.(3) Payment of expenses, $16,000.(4) Purchase of supplies on account, $800.(5) Withdrawal of cash by owner, $2,000.(6) Payment of cash to creditors, $10,600.(7) Recognition of cost of supplies used, $1,400.b. $13,600 ($18,000 – $4,400)c. $5,600 ($64,100 – $58,500)d. $7,600 ($25,000 – $16,000 – $1,400)e. $5,600 ($7,600 – $2,000)1-9It would be incorrect to say that the business had incurred a net loss of $21,750. The excess of the withdrawals over the net income for the period is a decrease in the amount of owner’s equity in the business.1-10Balance sheet items: 1, 3, 4, 8, 9, 101-11Income statement items: 2, 5, 6, 71-12MADRAS COMPANYStatement of Owner’s EquityFor the Month Ended April 30, 2006Leo Perkins, capital, April 1, 2006 ............................. $297,200 Net income for the month ........................................... $73,000Less withdrawals ........................................................ 12,000Increase in owner’s equity ......................................... 61,000Leo Perkins, capital, April 30, 2006 ........................... $358,2001-13HERCULES SERVICESIncome StatementFor the Month Ended November 30, 2006Fees earned ................................................................. $232,120 Operating expenses:Wages expense ........................................................ $100,100Rent expense ........................................................... 35,000Supplies expense .................................................... 4,550Miscellaneous expense ........................................... 3,150Total operating expenses ................................... 142,800 Net income ................................................................... $ 89,3201-14Balance sheet: b, c, e, f, h, i, j, l, m, n, oIncome statement: a, d, g, k1-151. b–investing activity2.a–operating activity3. c–financing activity4.a–operating activity1-16a. 2003: $10,209 ($30,011 – $19,802)2002: $8,312 ($26,394 – $18,082)b. 2003: 0.52 ($10,209 ÷ $19,802)2002: 0.46 ($8,312 ÷ $18,082)c. T he ratio of liabilities to stockholders’ equity increased from 2002 to 2003,indicating an increase in risk for creditors. However, the assets of The Home Depot are more than sufficient to satisfy creditor claims. Chapter. 22-1AccountAccount NumberAccounts Payable 21Accounts Receivable 12Cash 11Corey Krum, Capital 31Corey Krum, Drawing 32Fees Earned 41Land 13Miscellaneous Expense 53Supplies Expense 52Wages Expense 512-2Balance Sheet Accounts Income Statement Accounts1. Assets11 Cash12 Accounts Receivable13 Supplies14 Prepaid Insurance15 Equipment2. Liabilities21 Accounts Payable22 Unearned Rent3. Owner's Equity31 Millard Fillmore, Capital32 Millard Fillmore, Drawing4. Revenue41 Fees Earned5. Expenses51 Wages Expense52 Rent Expense53 Supplies Expense59 Miscellaneous Expense2-3a. andb.Account Debited Account Credited Transaction Type Effect Type Effect(1) asset + owner's equity +(2) asset + asset –(3) asset + asset –liability +(4) expense + asset –(5) asset + revenue +(6) liability –asset –(7) asset + asset –(8) drawing + asset –(9) expense + asset –Ex. 2–4(1) Cash ...................................................................... 40,000Ira Janke, Capital ............................................ 40,000(2) Supplies ............................................................... 1,800Cash ................................................................ 1,800(3) Equipment ............................................................ 24,000Accounts Payable .......................................... 15,000Cash ................................................................ 9,000(4) Operating Expenses ............................................ 3,050Cash ................................................................ 3,050(5) Accounts Receivable .......................................... 12,000Service Revenue ............................................ 12,000(6) Accounts Payable ................................................ 7,500Cash ................................................................ 7,500(7) Cash ...................................................................... 9,500Accounts Receivable ..................................... 9,500(8) Ira Janke, Drawing ............................................... 5,000Cash ................................................................ 5,000(9) Operating Expenses ............................................ 1,050Supplies .......................................................... 1,050 2-51. debit and credit (c)2. debit and credit (c)3. debit and credit (c)4. credit only (b)5. debit only (a)6. debit only (a)7. debit only (a)2-6a. Liability—credit f. Revenue—creditb. Asset—debit g. Asset—debitc. Asset—debit h. Expense—debitd. Owner's equity i. Asset—debit(Cindy Yost, Capital)—credit j. Expense—debite. Owner's equity(Cindy Yost, Drawing)—debit2-7a. credit g. debitb. credit h. debitc. debit i. debitd. credit j. credite. debit k. debitf. credit l. credit2-8a. Debit (negative) balance of $1,500 ($10,500 – $4,000 – $8,000). Such anega tive balance means that the liabilities of Seth’s busine ssexceed the assets.b. Yes. The balance sheet prepared at December 31 will balance, withSeth Fite, Capital, being reported in the owner’s equity section as anegative $1,500.2-9a. The increase of $28,750 in the cash account does not indicateearnings of that amount. Earnings will represent the net change inall assets and liabilities from operating transactions.b. $7,550 ($36,300 – $28,750)2-10a. $40,550 ($7,850 + $41,850 – $9,150)b. $63,000 ($61,000 + $17,500 – $15,500)c. $20,800 ($40,500 – $57,700 + $38,000)2-112005Aug. 1 Rent Expense ....................................................... 1,500Cash ................................................................ 1,5002 Advertising Expense (700)Cash (700)4 Supplies ............................................................... 1,050Cash ................................................................ 1,0506 Office Equipment ................................................. 7,500Accounts Payable .......................................... 7,5008 Cash ...................................................................... 3,600Accounts Receivable ..................................... 3,60012 Accounts Payable ................................................ 1,150Cash ................................................................ 1,15020 Gayle McCall, Drawing ........................................ 1,000Cash ................................................................ 1,00025 Miscellaneous Expense (500)Cash (500)30 Utilities Expense (195)Cash (195)31 Accounts Receivable .......................................... 10,150Fees Earned .................................................... 10,15031 Utilities Expense (380)Cash (380)2-12a.JOURNAL Page 43Post.Date Description Ref. Debit Credit 2006Oct. 27 Supplies .................................................. 15 1,320Accounts Payable .............................. 21 1,320 Purchased supplies on account.b.,c.,d.Supplies 15Post.BalanceDate Item Ref. Dr. Cr. Dr. Cr. 2006Oct. 1 Balance ................................. ✓ ........... ........... 585 ...........27 ............................................... 43 1,320 ........... 1,905 ........... Accounts Payable 21 2006Oct. 1 Balance ................................. ✓ ........... ........... ........... 6,15027 ............................................... 43 ........... 1,320 ........... 7,4702-13Inequality of trial balance totals would be caused by errors described in(b) and (d).2-14ESCALADE CO.Trial BalanceDecember 31, 2006Cash ................................................................... 13,375Accounts Receivable ......................................................... 24,600Prepaid Insurance .............................................................. 8,000Equipment .......................................................................... 75,000Accounts Payable .............................................................. 11,180 Unearned Rent ................................................................... 4,250 Erin Capelli, Capital ........................................................... 82,420 Erin Capelli, Drawing ......................................................... 10,000Service Revenue ................................................................ 83,750 Wages Expense .................................................................. 42,000Advertising Expense ......................................................... 7,200 Miscellaneous Expense ..................................................... 1,425 181,600 181,6002-15a. Gerald Owen, Drawing ........................................ 15,000Wages Expense .............................................. 15,000b. Prepaid Rent ........................................................ 4,500Cash ................................................................ 4,500 2-16题目的资料不全, 答案略.2-17a. KMART CORPORATIONIncome StatementFor the Years Ending January 31, 2000 and 1999(in millions)Increase (Decrease)2000 1999 Amount Percent1. Sales .................................................. $ 37,028 $ 35,925 $ 1,103 3.1%2. Cost of sales ..................................... (29,658) (28,111) 1,547 5.5%3. Selling, general, and admin.expenses ........................................... (7,415) (6,514) 901 13.8%4. Operating income (loss)before taxes ...................................... $ (45) $ 1,300 $(1,345) (103.5%) b. The horizontal analysis of Kmart Corporation reveals deterioratingoperating results from 1999 to 2000. While sales increased by $1,103million, a 3.1% increase, cost of sales increased by $1,547 million, a5.5% increase. Selling, general, and administrative expenses alsoincreased by $901 million, a 13.8% increase. The end result was thatoperating income decreased by $1,345 million, over a 100%decrease, and created a $45 million loss in 2000. Little over a yearlater, Kmart filed for bankruptcy protection. It has now emerged frombankruptcy, hoping to return to profitability.3-11. Accrued expense (accrued liability)2. Deferred expense (prepaid expense)3. Deferred revenue (unearned revenue)4. Accrued revenue (accrued asset)5. Accrued expense (accrued liability)6. Accrued expense (accrued liability)7. Deferred expense (prepaid expense)8. Deferred revenue (unearned revenue)3-2Supplies Expense (801)Supplies (801)3-3$1,067 ($118 + $949)3-4a. Insurance expense (or expenses) will be understated. Net income willbe overstated.b. Prepaid insurance (or assets) will be overstated. Owner’s equity willbe overstated.3-5a.Insurance Expense ............................................................ 1,215Prepaid Insurance ............................................... 1,215 b.Insurance Expense ............................................................ 1,215Prepaid Insurance ............................................... 1,215 3-6Unearned Fees ...................................................................... 9,570Fees Earned ......................................................... 9,570 3-7a.Salary Expense .................................................................. 9,360Salaries Payable .................................................. 9,360 b.Salary Expense .................................................................. 12,480Salaries Payable .................................................. 12,480 3-8$59,850 ($63,000 – $3,150)3-9$195,816,000 ($128,776,000 + $67,040,000)3-10Error (a) Error (b)Over- Under- Over- Under-stated stated stated stated1. Revenue for the year would be ............... $ 0 $6,900 $ 0 $ 02. Expenses for the year would be ............. 0 0 0 3,7403. Net income for the year would be .......... 0 6,900 3,740 04. Assets at December 31 would be ........... 0 0 0 05. Liabilities at December 31 would be ...... 6,900 0 0 3,7406. Owner’s equity at December 31would be ................................................... 0 6,900 3,740 0 3-11$175,840 ($172,680 + $6,900 – $3,740)3-12a.Accounts Receivable ......................................................... 11,500Fees Earned ......................................................... 11,500 b. No. If the cash basis of accounting is used, revenues are recognizedonly when the cash is received. Therefore, earned but unbilledrevenues would not be recognized in the accounts, and no adjustingentry would be necessary.3-13a. Fees earned (or revenues) will be understated. Net income will beunderstated.b. Accounts (fees) receivable (or assets) will be understated. Owner’sequity will be understated.3-14Depreciation Expense .......................................................... 5,200Accumulated Depreciation ................................. 5,200 3-15a. $204,600 ($318,500 – $113,900)b. No. Depreciation is an allocation of the cost of the equipment to theperiods benefiting from its use. It does not necessarily relate to valueor loss of value.3-16a. $2,268,000,000 ($5,891,000,000 – $3,623,000,000)b. No. Depreciation is an allocation method, not a valuation method.That is, depreciation allocates the cost of a fixed asset over its usefullife. Depreciation does not attempt to measure market values, whichmay vary significantly from year to year.3-17a.Depreciation Expense ....................................................... 7,500Accumulated Depreciation ................................. 7,500 b. (1) Depreciation expense would be understated. Net income wouldbe overstated.(2) Accumulated depreciation would be understated, and total assetswould be overstated. Owner’s equity would be ove rstated.3-181.Accounts Receivable (4)Fees Earned (4)2.Supplies Expense (3)Supplies (3)3.Insurance Expense (8)Prepaid Insurance (8)4.Depreciation Expense (5)Accumulated Depreciation—Equipment (5)5.Wages Expense (1)Wages Payable (1)3-19a. Dell Computer CorporationAmount Percent Net sales $35,404,000 100.0Cost of goods sold (29,055,000) 82.1Operating expenses (3,505,000) 9.9Operating income (loss) $ 2,844,000 8.0b. Gateway Inc.Amount Percent Net sales $ 4,171,325 100.0Cost of goods sold (3,605,120) 86.4Operating expenses (1,077,447) 25.8Operating income (loss) $ (511,242) (12.2)c. Dell is more profitable than Gateway. Specifically, Dell’s cost ofg oods sold of 82.1% is significantly less (4.3%) than Gateway’s costof goods sold of 86.4%. In addition, Gateway’s operating expensesare over one-fourth of sales, while Dell’s operating expenses are9.9% of sales. The result is that Dell generates an operating incomeof 8.0% of sales, while Gateway generates a loss of 12.2% of sales.Obviously, Gateway must improve its operations if it is to remain inbusiness and remain competitive with Dell.4-1e, c, g, b, f, a, d4-2a. Income statement: 3, 8, 9b. Balance sheet: 1, 2, 4, 5, 6, 7, 104-3a. Asset: 1, 4, 5, 6, 10b. Liability: 9, 12c. Revenue: 2, 7d. Expense: 3, 8, 114-41. f2. c3. b4. h5. g6. j7. a8. i9. d10. e4–5ITHACA SERVICES CO.Work SheetFor the Year Ended January 31, 2006AdjustedTrial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr.1Cash 8 8 1 2Accounts Receivable 50 (a) 7 57 2 3Supplies 8 (b) 5 3 3 4Prepaid Insurance 12 (c) 6 6 4 5Land 50 50 5 6Equipment 32 32 6 7Accum. Depr.—Equip. 2 (d) 5 7 7 8Accounts Payable 26 26 8 9Wages Payable 0 (e) 1 1 9 10Terry Dagley, Capital 112 112 10 11Terry Dagley, Drawing 8 8 11 12Fees Earned 60 (a) 7 67 12 13Wages Expense 16 (e) 1 17 13 14Rent Expense 8 8 1415Insurance Expense 0 (c) 6 6 15 16Utilities Expense 6 6 16 17Depreciation Expense 0 (d) 5 5 17 18Supplies Expense 0 (b) 5 5 18 19Miscellaneous Expense 2 2 19 20Totals 200 200 24 24 213 213 20 ContinueITHACA SERVICES CO.Work SheetFor the Year Ended January 31, 2006Adjusted Income BalanceTrial Balance StatementSheetAccount Title Dr. Cr. Dr. Cr. Dr. Cr.1Cash 8 8 1 2Accounts Receivable 57 57 2 3Supplies 3 3 3 4Prepaid Insurance 6 6 4 5Land 50 50 5 6Equipment 32 32 6 7Accum. Depr.—Equip. 7 7 7 8Accounts Payable 26 26 8 9Wages Payable 1 1 9 10Terry Dagley, Capital 112 112 10 11Terry Dagley, Drawing 8 8 11 12Fees Earned 67 67 12 13Wages Expense 17 17 13 14Rent Expense 8 8 14 15Insurance Expense 6 6 15 16Utilities Expense 6 6 16 17Depreciation Expense 5 5 17 18Supplies Expense 5 5 18 19Miscellaneous Expense 2 2 19 20Totals 213 213 49 67 164 146 20 21Net income (loss) 18 1821 2267 67 164 164 22 4-6ITHACA SERVICES CO.Income StatementFor the Year Ended January 31, 2006Fees earned ........................................................................ $67Expenses:Wages expense ........................................................... $17Rent expense (8)Insurance expense (6)Utilities expense (6)Depreciation expense (5)Supplies expense (5)Miscellaneous expense (2)Total expenses ........................................................49Net income ......................................................................... $18ITHACA SERVICES CO.Statemen t of Owner’s EquityFor the Year Ended January 31, 2006Terry Dagley, capital, February 1, 2005 ............................ $112Net income for the year ..................................................... $18Less withdrawals (8)Increase in owner’s equity................................................10Terry Dagley, capital, January 31, 2006 ........................... $122ITHACA SERVICES CO.Balance SheetJanuary 31, 2006Assets LiabilitiesCurrent assets: Current liabilities:Cash ............................. $ 8 Accounts payable ....... $26Accounts receivable ... 57 Wages payable (1)Supplies ....................... 3 Total liabilities ......... $ 27 Prepaid insurance . (6)Total current assets . $ 74Property, plant, and Owner’s E quity equipment: Terry Dagley, capital (122)Land ............................. $50Equipment ................... $32Less accum. depr........ 7 25Total property, plant,and equipment 75 Total liabilities andTotal assets ..................... $149 owner’s equity.......... $149 4-72006Jan. 31 Accounts Receivable (7)Fees Earned (7)31 Supplies Expense (5)Supplies (5)31 Insurance Expense (6)Prepaid Insurance (6)31 Depreciation Expense (5)Accumulated Depreciation—Equipment (5)31 Wages Expense (1)Wages Payable (1)4-82006Jan. 31 Fees Earned (67)Income Summary (67)31 Income Summary (49)Wages Expense (17)Rent Expense (8)Insurance Expense (6)Utilities Expense (6)Depreciation Expense (5)Supplies Expense (5)Miscellaneous Expense (2)31 Income Summary (18)Terry Dagley, Capital (18)31 Terry Dagley, Capital (8)Terry Dagley, Drawing (8)4-9SIROCCO SERVICES CO.Income StatementFor the Year Ended March 31, 2006Service revenue .................................................................$103,850Operating expenses:Wages expense ........................................................... $56,800Rent expense .............................................................. 21,270Utilities expense ......................................................... 11,500Depreciation expense ................................................. 8,000Insurance expense ..................................................... 4,100Supplies expense ....................................................... 3,100Miscellaneous expense .............................................. 2,250Total operating expenses ............................ 107,020Net loss .............................................................................. $ (3,170)4-10SYNTHESIS SYSTEMS CO.Statement of Owner’s EquityFor the Year Ended October 31, 2006Suzanne Jacob, capital, November 1, 2005 ..................... $173,750Net income for year ........................................................... $44,250Less withdrawals ............................................................... 12,000Increase in owner’s equity................................................32,250Suzanne Jacob, capital, October 31, 2006 ....................... $206,0004-11a. Current asset: 1, 3, 5, 6b. Property, plant, and equipment: 2, 44-12Since current liabilities are usually due within one year, $165,000 ($13,750 ×12 months) would be reported as a current liability on the balance sheet. The remainder of $335,000 ($500,000 – $165,000) would be reported as a long-term liability on the balance sheet.4-13TUDOR CO.Balance SheetApril 30, 2006Assets LiabilitiesCurrent assets Current liabilities:Cash $31,500 Accounts payable $9,500Accounts receivable ....................... 21,850 Salaries payable1,750Supplies................................................. 1,800 Unearned fees1,200Prepaid insurance ................................ 7,200 Total liabilities$12,450Prepaid rent ........................................... 4,800Total current assets $67,150 Owner’s EquityProperty, plant, and equipment: Vernon Posey, capital 114,200 Equipment ......................................... $80,600Less accumulated depreciation 21,100 59,500 Total liabilities andTotal assets $126,650 owner’s equity $126,6504-14Accounts Receivable ............................................................ 4,100Fees Earned .................................................... 4,100 Supplies Expense ................................................ 1,300Supplies .......................................................... 1,300 Insurance Expense .............................................. 2,000Prepaid Insurance .......................................... 2,000 Depreciation Expense ......................................... 2,800Accumulated Depreciation—Equipment ...... 2,800Wages Expense ................................................... 1,000Wages Payable ............................................... 1,000 Unearned Rent ..................................................... 2,500Rent Revenue ................................................. 2,500 4-15c. Depreciation Expense—Equipmentg. Fees Earnedi. Salaries Expensel. Supplies Expense4-16The income summary account is used to close the revenue and expense accounts, and it aids in detecting and correcting errors. The $450,750 represents expense account balances, and the $712,500 represents revenue account balances that have been closed.4-17a.Income Summary ............................................................... 167,550Sue Alewine, Capital ........................................... 167,550 Sue Alewine, Capital ............................................................. 25,000Sue Alewine, Drawing ......................................... 25,000 b. $284,900 ($142,350 + $167,550 – $25,000)4-18a. Accounts Receivableb. Accumulated Depreciationc. Cashe. Equipmentf. Estella Hall, Capitali. Suppliesk. Wages Payable4-19a. 2002 2001Working capital ($143,034) ($159,453)Current ratio 0.81 0.80b. 7 Eleven has negative working capital as of December 31, 2002 and2001. In addition, the current ratio is below one at the end of bothyears. While the working capital and current ratios have improvedfrom 2001 to 2002, creditors would likely be concerned about theability of 7 Eleven to meet its short-term credit obligations. Thisconcern would warrant further investigation to determine whetherthis is a temporary issue (for example, an end-of-the-periodphenomenon) and the company’s plans to address its workingcapital shortcomings.4-20a. (1) Sales Salaries Expense ............................................. 6,480Salaries Payable ................................................... 6,480(2) Accounts Receivable ................................................. 10,250Fees Earned .......................................................... 10,250 b. (1) Salaries Payable ......................................................... 6,480Sales Salaries Expense ........................................ 6,480(2) Fees Earned ................................................................ 10,250Accounts Receivable ............................................ 10,250 4-21a. (1) Payment (last payday in year)(2) Adjusting (accrual of wages at end of year)(3) Closing(4) Reversing(5) Payment (first payday in following year)b. (1) Wages Expense .......................................................... 45,000Cash ....................................................................... 45,000(2) Wages Expense .......................................................... 18,000Wages Payable ...................................................... 18,000(3) Income Summary ....................................................... 1,120,800Wages Expense .................................................... 1,120,800(4) Wages Payable ........................................................... 18,000Wages Expense .................................................... 18,000(5) Wages Expense .......................................................... 43,000Cash ....................................................................... 43,000 Chapter6（找不到答案，自己处理了哦）Ex. 8–1a. Inappropriate. Since Fridley has a large number of credit salessupported by promissory notes, a notes receivable ledger should bemaintained. Failure to maintain a subsidiary ledger when there are asignificant number of notes receivable transactions violates theinternal control procedure that mandates proofs and security.Maintaining a notes receivable ledger will allow Fridley to operatemore efficiently and will increase the chance that Fridley will detectaccounting errors related to the notes receivable. (The total of theaccounts in the notes receivable ledger must match the balance ofnotes receivable in the general ledger.)b. Inappropriate. The procedure of proper separation of duties isviolated. The accounts receivable clerk is responsible for too many。

CFA金融词汇翻译及解释金融英语词汇含解释

Call Loan短期同业拆借，通知贷款Call Loan Rate短期同业拆借利率，通知贷款利率Call Option买入期权Call Premium买回溢价Call Warrant买入认股权证Callable Bond可买回债券Callable Preferred Stock可买回优先股CAMELS Rating System CAMELS评级制度Capital资本/资本金Capital Account资本帐户Capital Adequacy Ratio (CAR)资本充足率Capital Appreciation资本升值Capital Asset资本资产Capital Asset Pricing Model (CAPM)资本资产计价模型Capital Base资本金基础Capital Budgeting资本预算Capital Employed运用资本Capital Expenditure资本开支Capital Gain资本收益Capital Goods资本财货Capital Guarantee Fund资本保证基金Capital Intensive资本密集Capital Loss资本损失Capital Lease资本化租赁Capital Markets资本市场Capital Note资本票据Capitalism资本主义Capitalization总资本，总市值Capitalize资本化Capped Option有上限期权Captive Fund专属基金Carrying Cost Of Inventory库存置存成本Carrying Value账面现行价值Convertibles可转换证券Conveyance地产让与证书Contingency偶然事故Corporate Bond企业债券Corporate Cannibalism企业自我竞争Corporate Finance企业融资Corporate Governance企业治理Corporate Tax公司税Corporation公司、企业Cost Basis成本基础Cost of Capital资本成本Cost of Equity股本成本Cost of Funds资金成本Cost of Goods Sold (COGS)已售商品成本Cost Synergy成本协同效益Counterparty Risk交易对手风险Country Risk国家风险Coupon息票Coupon Bond有息票债券Covenant契约Coverage Initiated纳入研究范围Credit信贷、信用、贷项Credit Default Swap信贷违约掉期Credit Derivative信贷衍生工具Credit Enhancement加强信贷措施Credit Card信用卡Credit Cliff信用悬崖Credit Crunch紧缩信贷Credit Risk信贷风险Credit Rating信用评级Credit Spread信贷息差Credit Union信用合作社Creditor债权人Critical Mass关键规模Cross交叉交易Cross Default连带违约Cross Hedge交叉对冲Cross Holding交叉持股Crossover Fund交叉基金Crown Corporation国家企业Crown Jewels顶尖业务Crystallization结晶交易Cum Dividend附股息Cumulative Dividend累积股息Cumulative Voting累计投票Curb交易控制Curb Trading场外交易Currency货币Currency Forward货币远期Currency Futures货币期货Currency Option货币期权Currency Overlay货币管理外包Currency Swap货币掉期Current Account经常帐户Current Assets流动资产Current Liabilities流动负债Current Maturity现时年期Current Price现时价格Current Ratio流动比率Current Yield现时收益率Cushion Bond保收债券CUSIP Number美国证券库斯普号码Custodial Account保管帐户Custodian保管人Cyclical Industry周期性行业Cyclical Stock周期性股票Cyclical Unemployment周期性失业DJIA道琼斯工业平均指数DJTA道琼斯交通平均指数DJUA道琼斯公用事业平均指数Data Mining数据探索Days Payable Outstanding (DPO)应付账款天数Days Sales Outstanding (DSO)应收账款天数FX外汇Face Value面值Facility信贷额度、资金设施Fair Value公平价值Fairness Opinion公平意见Fed联储局Federal Funds联邦基金Federal Funds Rate联邦基金利率Federal Open Market Committee (FOMC)公开市场委员会Federal Reserve Bank联邦储备银行Federal Reserve Board (FRB)联邦储备委员会Federal Reserve System (the Fed)联邦储备体系Fed Model联邦储备模型Fiduciary受托人Final Dividend最终股息Final Prospectus公开说明书定稿Finance财务Financial Accounting财务会计Financial Accounting Standards Board - (FASB)财务会计标准委员会Financial Asset金融资产Financial Engineering金融资产重整Financial Intermediary金融中介机构Financial Performance财务表现Financial Planner财务规划Financial Supermarket金融超级市场Underlying相关证券、相关股票Underperform表现落后大市Undersubscribed认购不足Undervalued估值不足Underweight持有量不足Underwriting承销团Underwriting Spread承销价差Unearned Income非劳动收入Unearned Revenue未实现收入Unit Trust (UT)单位信托Unrealized Gain未实现收益Unrealized Loss未实现损失Unsecured Creditor无抵押债权人Unsecured Loan无抵押贷款U.S. Treasury美国财政部Valuation估值Value-Added增值Value-Based Pricing以价值为基础的定价Value Chain价值链Value at Risk (VAR)风险价值Value Investing价值投资Value Stock价值股票Vanilla Option单纯期权Variable Cost可变成本Variable Life Insurance Policy可变寿险保单Vendor Financing供应商融资Venture创业项目Venture Capital创业资本Venture Capital Fund创业基金Venture Capitalist创业基金投资者Vertical Integration纵向整合Vertical Market纵向市场Vertical Merger纵向合并Volatility波动性Volume Of Trade交易量、成交量Voting Right投票权Voting Shares投票股票Voting Trust投票信托Voting Trust Agreement投票信托协议Vulture Capitalist兀鹫投资者Vulture Fund兀鹫基金WACC加权平均资本成本WTO世界贸易组织Wall Street华尔街War Bond战争债券Warrant认股权证Warrant Coverage认股权证比重Warrant Premium认股权证溢价Wealth Added Index (WAI)财富增值指数Wealth Effect财富效应Wealth Management财富管理Weighted Average Cost of Capital (WACC)加权平均资本成本Weighted Average Market Capitalization加权平均总市值一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬("Dual Agency"。

精确产品有限公司的拉背配件生产商有限期质量保证说明书

Pull Behind AccessoriesThe limited warranty set forth below is given by Precision Products, Incorporated with respect to new merchandise purchased and used in the United States, its possessions and territories.Precision Products, Incorporated warranties the product (s) listed against defects in material and workmanship, and will at our option, repair or replace, free of charge, any part found to be defective in materials or workmanship. This limited warranty shall only apply if this product has been assembled, operated, and maintained in accordance with the owner’s manual furnished with the product, and has not been subject to misuse, abuse, neglect, accident, improper maintenance, alteration, vandalism, theft, fire, water , or damage because of other peril or natural disaster .Normal wear parts or components thereof are subject to separate terms as follows: All normal wear parts or component failures will be covered on the product for a period of one year . Parts found to be defective within the warranty period will be replaced at our expense. Our obligation under this warranty is expressly limited to the replacement or repair , at our option, of parts found to be defective in material and workmanship.Contacting ServiceWarranty parts replacements are available, only with Proof of Purchase , through our Customer Service Department. Call 1 (800) 225-5891This limited warranty does not provide coverage in the following cases:1. Routine maintenance items such as lubricants andfilters.2. Normal deterioration of the exterior finish due to useor exposure.3. Transportation and/or labor charges.No implied warranty, including any implied warranty of merchantability of fitness for a particular purpose, applies after the applicable period of express written warranty above as to the part as identified below. No other express warranty whether written or oral, except as mentioned above, given by any person or entity, including a dealer or retailer , with respect to any product, shall bind Precision Products, Inc. During the period of the warranty, the exclusive remedy is repair or replacement of the product as set forth above.The provisions as set forth in this warranty provide the sole and exclusive remedy arising from the sale.Precision Products, Inc. will not be liable for incidental or consequential loss or damage including, without limitation, expenses incurred for substitute or replacement lawn care services or for rental expenses to temporarily replace a warranted product.Some states do not allow the exclusion or limitation of incidental or consequential damages, or limitations on how long an implied warranty lasts, so the above exclusions or limitations may not apply to you.During the warranty period, the exclusive remedy isreplacement of the part. In no event shall recovery of any kind be greater that the amount of the purchase price of the product sold. Alteration of safety features of the product shall void this warranty. You assume the risk and liability for loss, damage, or injury to you and your property and/or to others and their property arising out of the misuse or inability to use this product.This limited warranty shall not extend to anyone other than the original purchaser or to the person for whom it was purchased as a gift.Local Law to this WarrantyThis limited warranty gives you specific legal rights, and you may also have other rights which vary from state to state.Warranty PeriodThe Warranty period stated below begins with the Proof of Purchase . Without the proof of purchase, the Warranty period begins from the date of manufacture.Utility Warranty PeriodThe warranty period for this unit is as follows: All part are cover one year from date of sale.Caution: Carefully read all rules and instructions for safe operation.Manual Contents Your New Utility CartCongratulations on your purchase of a new Precision Products, Inc. Utility Cart. Your Utility Cart has been engineered and built to give you the most dependable and best performing product possible.If you experience any problem you can not easily resolve, please feel free to contact our knowledgeable and helpful customer service department toll-free at 1 (800) 225-5891.Safety Instructions Container Contents Hardware Assembly OperationMaintenance Parts Warranty2 2345 5 6-7 8Rules for Safe OperationThe following safety precautions are suggested. This Utility Cart is designed, engineered and tested to offer reasonably safe and effective service, provided that it is operated in strict accordance with these instructions. Failure to do so may result in personal injury. Always observe the rules of safe operation. Please read and retain this manual.• Read and understand your tractor’s owner’s manual and towing safety rules, know how to operate youtractor before using any attachment.• Do not allow anyone to ride or sit on tow behind equipment during operation.• Be alert for holes in the terrain and other hazards. This could cause you to lose control of the cart and lawn tractor.•Follow maintenance and lubrication instructions as outlined in this manual.•Tractor braking and stability may be affected with the attachment of this unit. Be aware of changing conditions on slopes. Refer to safety rules in your tractor owner’s manual concerning safe operation on slopes. Stay Off Steep Slopes.• Always operate up and down a slope, never across the face of a slope . • Do not drive close to creeks, ditches or public highways.• Always wear substantial footwear. Do not wear loose fitting clothing that may get caught in moving parts. • Avoid extremely sharp turns.• Follow the maintenance instructions as outlined in this owner’s manual. • Do not exceed maximum towing speed of 3-4 M.P.H. •Maximum Carrying Capacity 1000 Lbs.•Warning of danger of improper use of the Utility Cart. This unit is intended for use only with Riding Mowers or Garden Tractors. It is definitely not for Highway use, being pulled at high speeds, or transporting passenger(s) of any sort. Such use could result in injuries for which we cannot be held responsible.Carton ContentsRef. Qty. Description1 1 Body2 1 Tow Bar Assembly3 2 Axle Support4 1 Axle5 1 Pedestal6 2 Wheels7 2 Axle Spacer8 1 Hardware Sack1324567*Tow Bar Assembly FOR REFERENCE ONLY13245106789415 579 8114 113613216127 11 10 12 17 91310Shown Full Size* Hardware Sack may contain more parts than needed for assembly of this unit.171615 141112 1318Assembly InstructionsTools Needed For Cart Assembly (2) 7/16” Wrenches (2) 1/2” Wrenches (1) 9/16” Wrench (1) Pair Pliers(1) Large Standard or Flat ScrewdriverRemove from CartonRemove all parts and hardware packages from the carton. Lay out all parts and hardware and identify them using the illustrations pages 2 and 3.1 Attach Axle Support to the bottom of the Body. Use 3/8” x 3/4” Truss Head Bolts, 3/8” Lock Wash-ers, and secure with 3/8” Hex Head Nuts. See Fig-ure 1.2. Attach Pedestal to front of Body. Use 3/8” x 3” Hex Head Bolts and 3/8” flat washer from outside. On the inside, use 3/8” Lock Washers and secure with 3/8” Hex Head Nuts. See Figure 2.3. Move Body to flat position with Axle Supports and Pedestal face up. Slide Axle halfway through Axle Support. Place Tow Bar in between both Axle Sup-ports, locking latch to Pedestal then slide the Axle though the holes in the Tow Bar then all the way through the next Axle Support. (4) 1” Flat Washers are available to fit in between the Tow Bar and Axle Support to reduce movement of the Tow Bar. See Figure 3.3/8” Flat Washer 3/8” Truss Head Bolt3/8” Lock Washer 3/8” Hex Head NutAxlePedestal1” Flat Washer4. Slide Axle Spacer onto Axle so it is up against the Axle Support. Place once 1” Flat Washer onto axle followed by one tire. Place one 3/4” Flat Washer up against tire and thread onto the Axle the 3/4”-10 Slotted Hex Nut. Secure Wheel in place by in-serting Cotter Pin through hole in the end of Axle and spreading the legs of the Cotter Pin outward. Repeat the Wheel attachment step for the other wheel. See Figure 4.5. Turn Cart to an upright position. Attach Tow Bar to hitch of tractor by pulling up on the Clevis Han-dle, and inserting the Tractor Hitch into the Clevis Spring Casing and the bottom of the Tow Bar. Re-lease Clevis Handle when holes are aligned. Clevis HandleFigure 43/4” Flat Washer 3/4” -10 Slotted Hex Nut Cotter Pin Operation• TO DUMP - Pull Latch toward lawn tractor andCart Body will tilt back to dump position. •TO RETURN TO PULLING POSITION - Push down on front edge of Cart Body until Latch engages and secures to Tow Bar.•Tractor speed should be governed by weight of load. The heavier the load, the slower the speed for safe operation.Maintenance Instructions• Keeping the cart clean and dry will prolong the unit’s life.•Grease Wheels at regular intervals, at least once every six months, more frequently if used regularly.• Should rust develop, sand lightly then paint ar-ea with enamel paint.•Check tire pressure at regular intervals. Proper inflation will prolong the life of tires (see side of tire for inflation amount.Parts and SupportPlease do not return this product to the store prior to contacting Precision.At Precision Products, Inc. our goal is to deliver quality, value and outstanding service. If for any reason our product does not meet your expecta-tions, please contact us and we will take care of any problem you may have with this unit.When ordering replacement parts please have the model number, part description, part number, in-spector number and date on carton, available so that we can best serve you.1 (800) 225-5891Precision Products Inc. 316 Limit St.Lincoln IL 62656STOP。

精密产品公司拖拉式附属设备生产者有限保证书说明书

Pull Behind AccessoriesThe limited warranty set forth below is given by Precision Products, Incorporated with respect to new merchandise purchased and used in the United States, its possessions and territories.Precision Products, Incorporated warranties the product (s) listed against defects in material and workmanship, and will at our option, repair or replace, free of charge, any part found to be defective in materials or workmanship. This limited warranty shall only apply if this product has been assembled, operated, and maintained in accordance with the owner ’s manual furnished with the product, and has not been subject to misuse, abuse, neglect, accident, improper maintenance, alteration, vandalism, theft, fire, water, or damage because of other peril or natural disaster.Normal wear parts or components thereof are subject to separate terms as follows: All normal wear parts or component failures will be covered on the product for a period of one year. Parts found to be defective within the warranty period will be replaced at our expense. Our obligation under this warranty is expressly limited to the replacement or repair, at our option, of parts found to be defective in material and workmanship.Contacting ServiceWarranty parts replacements are available, only with Proof of Purchase , through our Customer Service Department. Call 1 (800) 225-5891This limited warranty does not provide coverage in the following cases:1. Routine maintenance items such as lubricants andfilters.2. Normal deterioration of the exterior finish due to useor exposure.3. Transportation and/or labor charges.No implied warranty, including any implied warranty of merchantability of fitness for a particular purpose, applies after the applicable period of express written warranty above as to the part as identified below. No other express warranty whether written or oral, except as mentioned above, given by any person or entity, including a dealer or retailer, with respect to any product, shall bind Precision Products, Inc. During the period of the warranty, the exclusive remedy is repair or replacement of the product as set forth above.The provisions as set forth in this warranty provide the sole and exclusive remedy arising from the sale.Precision Products, Inc. will not be liable for incidental or consequential loss or damage including, without limitation, expenses incurred for substitute or replacement lawn care services or for rental expenses to temporarily replace a warranted product.Some states do not allow the exclusion or limitation of incidental or consequential damages, or limitations on how long an implied warranty lasts, so the above exclusions or limitations may not apply to you.During the warranty period, the exclusive remedy isreplacement of the part. In no event shall recovery of any kind be greater that the amount of the purchase price of the product sold. Alteration of safety features of the product shall void this warranty. You assume the risk and liability for loss, damage, or injury to you and your property and/or to others and their property arising out of the misuse or inability to use this product.This limited warranty shall not extend to anyone other than the original purchaser or to the person for whom it was purchased as a gift.Local Law to this WarrantyThis limited warranty gives you specific legal rights, and you may also have other rights which vary from state to state.Warranty PeriodThe Warranty period stated below begins with the Proof of Purchase . Without the proof of purchase, the Warranty period begins from the date of manufacture.Trailer Dump Cart Warranty PeriodThe warranty period for this unit is as follows: All part are cover one year from date of sale.Owner’Manual Contents Your New Trailer Dump CartCongratulations on your purchase of a new Precision Products, Inc. Trailer Dump Cart. Your Trailer Dump Cart has been engineered and built to give you the most dependable and best performing product possible.If you experience any problem you can not easily resolve, please feel free to contact our knowledgeable and helpful customer service department toll -free at 1 (800) 225-5891.Caution: Carefully read all rules and instructions for safe operation.Safety Instructions Assembly Operation Maintenance Parts Warranty2 4-6 6 63 8Rules for Safe OperationThe following safety precautions are suggested. This Trailer Dump Cart is designed, engineered and tested to offer reasonably safe and effective service, provided that it is operated in strict accordance with these instructions. Failure to do so may result in personal injury. Always observe the rules of safe operation. Please read and retain this manual.• Read and understand your tractor ’s owner ’s manual and towing safety rules, know how to operate youtractor before using any attachment.• Do not allow anyone to ride or sit on tow behind equipment during operation.• Be alert for holes in the terrain and other hazards. This could cause you to lose control of the cart and lawn tractor.• Follow maintenance and lubrication instructions as outlined in this manual.•Tractor braking and stability may be affected with the attachment of this unit. Be aware of changing conditions on slopes. Refer to safety rules in your tractor owner ’s manual concerning safe operation on slopes. Stay Off Steep Slopes.• Always operate up and down a slope, never across the face of a slope . • Do not drive close to creeks, ditches or public highways.• Always wear substantial footwear. Do not wear loose fitting clothing that may get caught in moving parts. • Avoid extremely sharp turns.• Follow the maintenance instructions as outlined in this owner ’s manual. • Do not exceed maximum towing speed of 3-4 M.P.H. • Maximum Carrying Capacity 750 Lbs.•Warning of danger of improper use of the Trailer Dump Cart. This unit is intended for use only with Riding Mowers or Garden Tractors. It is definitely not for Highway use, being pulled at high speeds, or transporting passenger(s) of any sort. Such use could result in injuries for which we cannot be held8451625Parts and SupportPlease do not return this product to the store prior to contacting Precision.At Precision Products, Inc. our goal is to deliver quality, value and outstanding service. If for any reason our product does not meet your expecta-tions, please contact us and we will take care of any problem you may have with this unit.When ordering replacement parts please have the model number, part description, part number, in-spector number and date on carton, available so that we can best serve you.1 (800) 225-5891Precision Products Inc. 316 Limit St.Lincoln IL 62656STOPOperation• TO DUMP - Pull Latch toward lawn tractor and Cart Body will tilt back to dump position.•TO RETURN TO PULLING POSITION - Push down on front edge of Cart Body until Latch engages and secures to Tow Bar.•Tractor speed should be governed by weight of load. The heavier the load, the slower the speed for safe operation.Maintenance Instructions•Keeping the cart clean and dry will prolong the unit ’s life.•Grease Wheels at regular intervals, at least once every six months, more frequently if used regular-ly.•Should rust develop, sand lightly then paint area with enamel paint.•Check tire pressure at regular intervals. Proper inflation will prolong the life of tires (see side of tire for inflation amount.9. Place one 3/4” Flat Washers on each side of Axle next to Undercarriage. Next place Wheel onto Axle, add one or two 3/4” Flat Washer on outside of wheel Secure Wheel in place by inserting Cotter Pin through hole in the end of Axle and spreading the legs of the Cotter Pin outward. Repeat the Wheel attachment step for the other wheel. See Figure 9.10. Turn Cart to an upright position, then attach Tow Bar to Hitch of tractor, placing Clevis Pin through Clevis Plate Hole and securing with Clevis Pin Clip. Insert 1” x 1” Tube Plug into Tailgate Sup-port Tube. See Figure 10 11. Turn Cart to an upright position, then attach Tow Bar to Hitch of tractor, placing Hitch Pin through Hitch Plate Hole and securing with Hitch Pin Clip.10 1117 18 131615 14 12211920 Shown Full Size22* Hardware Sack may contain more parts than need for assembly of this unit.23Assembly InstructionsTools Needed For Cart Assembly(2)7/16” Wrenches(2) 1/2” Wrenches(1)9/16” Wrench(1) Pair Pliers(1)Large Standard or Flat ScrewdriverRemove from CartonRemove all parts and hardware packages from thecarton. Lay out all parts and hardware and identifythem using the illustrations pages 2 and 3.1.Slide Spring over the Latch Handle as shown inFigure 1.2.Slide the 1/4” x 2.75” Spacer through the Springand Latch as shown in Figure 2.3. Slide the Latch, Spring and Spacer through theTow Bar. This will cause the Spring to open. SeeFigure 3.4. Slide 1/4” x 3—1/2” Hex Head Bolt throughSpacer and secure with a 1/4” Nylon Lock Nut.See Figure 4.5. If assembled correctly the Latch should be forcedtoward the back of the Tow Bar by the spring. SeeFigure 5.6. Attach Undercarriage Axle Support to the bottomof the Body. Use 3/8” x 3/4” Truss Head Bolts, 3/8”Lock Washers, and secure with 3/8” Hex Head Nuts.See Figure 6.7. Attach Pedestal to bottom front of Body. Use5/16” x 3/4” Truss Head Bolts from inside. On thebottom side, use 5/16” Lock Washers and securewith 5/16” Hex Head Nuts. See Figure 7.。

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Guidance for Industry Accelerated Approval Products —Submission of Promotional MaterialsDRAFT GUIDANCEThis guidance document is being distributed for comment purposes only. Comments and suggestions regarding this draft document should be submitted within 60 days of publication in the Federal Register of the notice announcing the availability of the draft guidance. Submit comments to Dockets Management Branch (HFA-305), Food and Drug Administration, 5630 Fishers Lane, rm. 1061, Rockville, MD 20852. All comments should be identified with the docket number listed in the notice of availability that publishes in the Federal Register.For questions on the content of the draft document contact (CDER) Tracy L. Acker, 301-827-2831 or (CBER) Toni M. Stifano, 301- 827-3028.U.S. Department of Health and Human ServicesFood and Drug AdministrationCenter for Drug Evaluation and Research (CDER)Center for Biologics Evaluation and Research (CBER)March 1999DDMAC #X:\CDERGUID\2197DFT.WPD3/9/99X:\CDERGUID\2197DFT.WPD 3/9/992Guidance for Industry Accelerated Approval Products —Submission of Promotional MaterialsAdditional copies of this Guidance are available from:Office of Training and CommunicationsDivision of Communications ManagementDrug Information Branch, HFD-210Center for Drug Evaluation and ResearchFood and Drug Administration5600 Fishers Lane, Rockville, MD 20857(Phone 301-827-4573)Internet: /cder/guidance/index.htm.orOffice of Communication, Training andManufacturers Assistance, HFM-40Center for Biologics Evaluation and ResearchFood and Drug Administration1401 Rockville Pike, Rockville, MD 20852-1448Internet: /cber/guidelines.htm.Fax: 1-888-CBERFAX or 301-827-3844Mail: the Voice Information System at 800-835-4709 or 301-827-1800U.S. Department of Health and Human ServicesFood and Drug AdministrationCenter for Drug Evaluation and Research (CDER)Center for Biologics Evaluation and Research (CBER)March 1999DDMAC #X:\CDERGUID\2197DFT.WPD 3/9/99iTABLE OF CONTENTSI.INTRODUCTION (1)II.BACKGROUND (1)MUNICATING WITH FDA DURING THEPREAPPROVAL REVIEW PERIOD (2)IV.PROMOTIONAL MATERIALS INTENDED FOR USE DURING THE 120-DAY POSTMARKETING PERIOD (2)A.General Requirements for Submission and Review (2)B.Submissions During the 120 Day Post Approval Period (3)V.PROMOTIONAL MATERIALS INTENDED FOR USE FOLLOWING THE 120-DAY POSTAPPROVAL PERIOD (3)VI.TERMINATING SUBMISSION REQUIREMENTS (4)This guidance has been prepared by the Division of Drug Marketing, Advertising, and Communications in 1the Center for Drug Evaluation and Research (CDER) in consultation with the Center for Biologics Evaluation and Research (CBER) at the Food and Drug Administration. This guidance document represents the Agency’s current thinking on the process for submitting promotional materials for accelerated approval products. It does not create or confer any rights for or on any person and does not operate to bind FDA or the public. An alternative approach may be used if such approach satisfies the requirements of the applicable statute, regulations, or both.Sponsors whose drug or biological product is in a fast track program that is eligible for approval under2section 506(b) of the Federal Food, Drug, and Cosmetic Act are also subject to 314.550 and 601.45 and can use these procedures.X:\CDERGUID\2197DFT.WPD3/9/99GUIDANCE FOR INDUSTRY 1Accelerated Approval Products —Submission of Promotional MaterialsI.INTRODUCTIONThis guidance is intended to describe procedures that sponsors of human prescription drug and biological products can use to submit promotional materials to the Center for Drug Evaluation and Research (CDER) and the Center for Biologics Evaluation and Research (CBER) under 21CFR 314.550 and 601.45 for products approved under the accelerated approval regulations .2In the context of this draft guidance, the term promotional materials includes promotional labeling and advertisements. Examples of labeling include, but are not limited to, brochures,booklets, detailing pieces, bulletins, calendars, motion pictures, and slides (21 CFR 202.1(l)(2)). Advertisements include, but are not limited to, materials published in journals, magazines, other periodicals, and newspapers, and advertisements broadcast through media such as radio,television, and telephone communications systems (§ 202.1(l)(1)).II.BACKGROUNDIn the Federal Register of December 11, 1992 (57 FR 58942), FDA published final regulations under which the Agency would accelerate the approval of certain new drugs and biological products for serious or life-threatening illnesses. The accelerated approval regulations require that, unless otherwise informed by the Agency, applicants submit to FDA copies of all promotional materials, including promotional labeling and advertisements, intended fordissemination or publication within the first 120 days following marketing approval during the preapproval review period (see 21 CFR 314.550 and 601.45). The regulations require further that promotional materials intended for dissemination any time after the 120-day postapproval period be submitted at least 30 days prior to the intended date of initial dissemination or publication of those materials, unless otherwise informed by the Agency.MUNICATING WITH FDA DURING THE PREAPPROVAL REVIEW PERIODTo the extent that a sponsor anticipates approval of a product under the accelerated approval provisions, FDA encourages sponsors to begin communication with the appropriate division early in the application review process regarding submission of draft promotional materials for review during the preapproval period. Sponsors should contact CDER, Division of Drug Marketing, Advertising, and Communications (DDMAC) or CBER, Advertising and Promotional Labeling Staff (APLS), Office of Compliance and Biologics Quality. Early communication with DDMAC or APLS should enable the sponsor to understand and comply with the submission requirements prior to product approval or licensing.IV.PROMOTIONAL MATERIALS INTENDED FOR USE DURING THE 120-DAY POSTMARKETING PERIODA.General Requirements for Submission and ReviewAs previously noted, unless otherwise informed by FDA, applicants must submit to theAgency copies of all promotional materials, including promotional labeling andadvertisements, intended for dissemination or publication within 120 days followingmarketing approval prior to approval or licensing (21 CFR 314.550 and 601.45). FDA’s goal is to provide comments in a timely manner, usually within 15 working days of the day the materials are received by DDMAC or APLS. The Agency expects that materials will not be disseminated or published until the Agency’s objections are resolved. FDArecommends that the applicant plan sufficient time for resolving differences with theAgency concerning the submitted materials prior to dissemination or publication.In some cases, the sponsor may respond to the Agency’s comments on previouslysubmitted materials after product approval. However, FDA expects that no promotional materials will be disseminated until the Agency’s concerns have been resolved.To the extent that product labeling is not yet final, a sponsor may be unable to provideFDA with final promotional materials prior to product approval. In such instances, theX:\CDERGUID\2197DFT.WPD3/9/992Agency may be able to comment on many of the important aspects of the promotion based upon draft promotional materials.B.Submissions During the 120 Day Post Approval PeriodFDA expects that all promotional materials intended for use during the 120-daypostapproval period will be submitted prior to product approval. However, FDArecognizes that, on rare occasions, the following circumstances may preclude a sponsorfrom submitting every promotional item intended for use during the 120 day postapproval period prior to approval:i. The designation of accelerated approval status occurs late in the preapprovalreview period or extensive and substantive changes to draft labeling occur so latethat completely new promotional materials need to be developed. Under suchcircumstances, the sponsor should still submit as many materials as possible beforeapproval.ii. A sponsor may need to address unforeseen problems or report information inlabeling material that is beneficial to fostering the safe and effective use of theproduct after it has entered the marketplace. For example, a sponsor may have toaddress an unforeseen problem with product administration or availability, or anunexpectedly high incidence of an adverse event. Sponsors can request that FDAreview such additional materials and should provide a rationale for distribution ofthese materials prior to submission of the actual materials. FDA will respond tosuch requests in a timely manner and, when appropriate, will provide comments onthe materials.V.PROMOTIONAL MATERIALS INTENDED FOR USE FOLLOWING THE 120-DAY POSTAPPROVAL PERIODPromotional materials intended for use following the 120 day postapproval period must be submitted to FDA for review at least 30 days prior to its intended dissemination or publication date, unless otherwise informed by the Agency (21 CFR 314.550 and 601.45). FDA requests that sponsors consider batching these submissions, rather than submitting multiple individual pieces. Batching will facilitate a more expeditious review. Sponsors may submit such materials for review as early as 90 days post approval (30 days prior to intended dissemination or publication). However, such materials should not be used until the Agency’s concerns are resolved and until the 120 day postapproval period has expired.X:\CDERGUID\2197DFT.WPD3/9/993Submissions should be made under cover of a letter to DDMAC or APLS requesting comments on draft materials, referencing the materials are being submitted pursuant to 21 CFR 314.550 or 601.45, and should include copies of draft materials and all supporting references necessary for FDA review.FDA intends to provide the sponsor with comments as soon as possible. If the Agency notifies the sponsor of significant objections to the proposed materials, the Agency expects that these materials will not be disseminated or published until the Agency’s concerns have been resolved. Sponsors often develop promotional materials that are derivative of previously reviewed materials (i.e., materials that present product claims and representations of the same content and context as previously reviewed materials) for use after the 120-day postapproval period. These materials should also be submitted for review prior to use. FDA intends to review and comment on derivative materials in a timely manner, usually within 15 working days of the day the materials are received by FDA.At the time of initial dissemination or publication, sponsors are required to submit final materials for drug products under cover of FDA Form 2253, pursuant to 21 CFR 314.81(b)(3)(i) and for biological products under cover of FDA Form 2567 or equivalent pursuant to 21 CFR601.12(f)(4).VI.TERMINATING SUBMISSION REQUIREMENTSUnder 21 CFR 314.560 and 601.46, FDA may determine after approval that the requirements established in §§ 314.550 and 601.45 are no longer necessary for the safe and effective use of a drug or biological product. If this happens, the Agency will notify the applicant in writing that advanced submission of promotional materials is no longer required. For human prescription drugs, the applicant will be notified by DDMAC in CDER. For biological products, the applicant will be notified by APLS in CBER.X:\CDERGUID\2197DFT.WPD3/9/994X:\CDERGUID\2197DFT.WPD3/9/995。