## 会计代写|财务会计代写Financial Accounting代考|AFM305

2023年3月25日

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## 会计代写|财务会计代写Financial Accounting代考|Non-recurring, exceptional, extraordinary or unusual items

Chapter 7 (particularly Section 7.8) gave a brief introduction to investment ratios, used for analysis of financial statements from the equity investor’s perspective. Now we develop this viewpoint. A number of ratios focus on the crucial metric of earnings, i.e. on the profits of the year available for the ordinary shareholders. Before investigating these ratios in detail, it is important to consider the concept of earnings more carefully. Perhaps the best way to highlight the issues is to ask why the earnings metric is of interest. In essence there are two possible answers:
(a) the analyst or shareholder may want a summary metric that expresses what has happened to the business as it affects the owners; or
(b) the analyst or shareholder may want to know what the recent past suggests is the maintainable earnings for the future.

It could be argued that, provided there is full and detailed disclosure of any unusual items, the precise layout and presentation of financial information makes no difference. However, many users of financial statements do not read the small print and the scope for creative manipulation of results by preparers tends to be increased, the more items are excluded from profits or earnings.

International thinking is reflected in IAS 1, as revised successively in recent years. A major revision in 2003 abolished the concept of ‘extraordinary items’, which had never been easy to define clearly. US accounting also abolished the concept, for 2016 onwards. This removes the temptation for companies to present bad news as ‘extraordinary’ at the bottom of the income statement. However, an entity is required to disclose amounts of items such as restructurings or disposal of non-current assets. Another important issue in predicting the future is to know how much of the profit or of the net assets will not be there next year because they are ‘discontinued’. IFRS 5, which is similar to US GAAP, requires separate disclosure of the net amount of such items on the financial statements. With a disregard for grammar, the IASB includes in ‘discontinued’ those operations that are expected to discontinue in the following year. Companies might be tempted to put loss-making operations in such a category, in order to improve the impression of the future. Consequently, IFRS 5 has several paragraphs that try to control the use of the category.

## 会计代写|财务会计代写Financial Accounting代考|Interpreting the balance sheet

The balance sheet can be described as a ‘statement of financial position’ at a point in time. Indeed, that is its formal name in IFRS. It shows the resources of the business, as well as its sources of finance. Much time has been spent in earlier chapters on exploring how the figures in a balance sheet have been arrived at.

If the user wants a complete financial picture of the business, balance sheets suffer from several significant drawbacks:

1. Absence of some items. In general, only those items acquired through external transactions will be recognised in a balance sheet. Resources created within the business (except for development assets) and resources that do not have clearly related costs, e.g. the collective experience of a project team or workforce, will not be included.
2. Historical valuation of items. Many resources are recorded in balance sheets at their original purchase price or depreciated versions of that. Such historical book values may differ – often very substantially – from market values as at the date of the balance sheet. Chapter 8 introduced a number of possibilities for dealing with such distortions.
1. Effect of the accrual basis. Given the interconnections between the income statement and the balance sheet, as explained in Chapter 2 , accountants have to choose between the alternative approaches of either:
(a) calculating the figures for the income statement under defined procedures, and putting whatever number is left over in the balance sheet; or
(b) calculating the figures in the balance sheet under defined procedures and putting whatever number is left over in the income statement.
Although there is increasing movement by standard-setters towards the second (asset/liability) approach, accountants still adopt the first approach for some items (e.g. depreciation). The resulting balance sheet number is a residual, often of doubtful meaning.
2. Flexibility of accounting policy. The often-conflicting qualitative characteristics suggested by the conceptual framework, and the significant degree of subjectivity involved in both choice of accounting policy and detailed application of the chosen policies, lead to great flexibility of accounting numbers. If different companies use the flexibility differently, perhaps to make things look as good as possible, then comparability may be lost.
Notwithstanding all the above problems, a balance sheet can be useful, provided that the bases on which it is prepared are understood. For many assets, it can be regarded as showing the lower of:
(a) the cost of the resource (or some proportion thereof in the case of a depreciated non-current asset); and
(b) the benefit, i.e. the proceeds expected to be derived from using or selling the resource in the course of business.

# 财务会计代考

## 会计代写|财务会计代写Financial Accounting代考|Non-recurring, exceptional, extraordinary or unusual items

(a) 分析师或股东可能需要一个摘要指标来表达企业发生的事情，因为它影响了所有者；或者
(b) 分析师或股东可能想知道最近的过去表明什么是未来可维持的收益。

## 会计代写|财务会计代写Financial Accounting代考|Interpreting the balance sheet

1. 缺少某些项目。一般来说，只有那些通过外部交易获得的项目才会在资产负债表中得到确认。在业务中创建的资源（开发资产除外）和没有明确相关成本的资源，例如项目团队或员工的集体经验，将不包括在内。
2. 物品的历史估价。许多资源以原始购买价格或折旧后的价格记录在资产负债表中。此类历史账面价值可能与资产负债表日的市场价值不同——通常差异很大。第 8 章介绍了处理此类扭曲的多种可能性。
1. 权责发生制的影响。考虑到损益表和资产负债表之间的相互联系，如第 2 章所述，会计师必须在以下两种方法中做出选择
：在资产负债表中；(
b) 按照既定程序计算资产负债表中的数字，并将剩余的数字记入损益表。
尽管准则制定者越来越多地转向第二种（资产/负债）方法，但会计师仍然对某些项目（例如折旧）采用第一种方法。由此产生的资产负债表数字是一个残差，通常意义不明。
2. 会计政策的灵活性。概念框架所暗示的经常相互矛盾的定性特征，以及会计政策的选择和所选政策的具体应用所涉及的显着程度的主观性，导致会计数字具有很大的灵活性。如果不同的公司以不同的方式使用灵活性，也许是为了让事情看起来尽可能好，那么可比性可能会丢失。
尽管存在上述所有问题，资产负债表还是有用的，前提是了解其编制的基础。对于许多资产，它可以被视为显示以下较低者：
(a) 资源成本（或折旧非流动资产的一部分）；和
(b) 收益，即预期在业务过程中使用或出售资源所产生的收益。

## 有限元方法代写

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## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。