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Do Not Open Essay

  • Submitted by: damo1234
  • on November 13, 2012
  • Category: Arts and Music
  • Length: 943 words

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Below is an essay on "Do Not Open" from Anti Essays, your source for research papers, essays, and term paper examples.

EQUITY:
1. Preferred vs. Common: Div=%*par*shares=1500 for preferred, PIC doesn’t count in F/S
Noncumulative Nonparticipating: 满足preferred stock div then the rest are common
Cumulative Nonparticipating: preferred 2nd year: last year补500+this year1500
Noncumulative Fully participating: last year: 1-preferred 1500, 2-common %*par*share, 3-the rest divided by P:C=Ppar*Pshare:Cpar*Cshare
Partially: rest part go to C/S
2. J/E 如果total value变就有
Equity statement-stock dividend
R/E(Dividend)
Common Stock
APIC
Stock Split reclassification
Dividends
C/S
2-for-1 with NO change in par value, no change in R/E
APIC
C/S
Two shares for each share
No JE since par value will change adjust from 1 to 0.5
Issue Stock Cash=R/E
Cash – par*share
C/S
Sell Stock
Cash mkt$*share(“sell for $”)
C/S par$*share
PIC plug
LONG-TERM DEBT:
LT/ST:付的时候用什么债务
I/S whole year INT EXP 只记当年
B/S B/P PV @that time 一直累计
Issue:
Mkt Rate<Coup Rat= Premium
Mkt Rate>Coupon R= Discount
PV=FairValue [FV, i, PMT, N, 注意如果是半年, i/2, PMT/2, N*2
Cash - PV
(Discount) in B/P - Plug
B/P - FV
Premium-B/P - Plug
Subsequent Accounting:
  0 Historical Accounting
Interest Expense - CV of BOY * old mkt rate * time
Premium on B/P
Cash - PMT
B/S: B/P + Premium = CV for 1/1/Yr2
I/S: Interest Expense
SCF: No DIT!
Direct:
Op: interest expense
Fin: Cash from bonds, PV, 1st year, repayment of principal, premium on B/P, every year
Indirect:
Net income: has interest expense
Fin: same  
Fair Value Accounting
at the year of rate change
PVn [N=yrs left, i=NEW]
PVo [ N=yrs left, i=OLD]
PVn-PVo>0---UHG
BOY2
N/P 算法看上面
UHG
EOY2
Int Exp: New Rate * BOY PVn
N/P
B/S N/P=EOY PV[N再减一年
I/S Int Exp+UHG/UHL
SCF
TAX
Tax old rate, Gaap new rate,
Liab Tax>Gaap---DTL
IT Exp=ΔN/P b/c of rate change*%
DTL
DTL=Δtrx exp----N/Pn*new rate – N/Po*old rate
IT Exp
Last year write DTL off the book
Repurchase:
  0 Historical Accounting
B/P - FV
Premium...

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Citations

MLA Citation

"Do Not Open". Anti Essays. 17 Dec. 2018

<http://parimatch-stavka7.com/free-essays/Do-Not-Open-348696.html>

APA Citation

Do Not Open. Anti Essays. Retrieved December 17, 2018, from the World Wide Web: http://parimatch-stavka7.com/free-essays/Do-Not-Open-348696.html


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