assignmentutor™您的专属作业导师

assignmentutor-lab™ 为您的留学生涯保驾护航 在代写公司金融学Corporate Finance方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写公司金融学Corporate Finance代写方面经验极为丰富，各种代写公司金融学Corporate Finance相关的作业也就用不着说。

• Statistical Inference 统计推断
• Statistical Computing 统计计算
• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础

## 经济代写|公司金融学代写Corporate Finance代考|Form and Content of the Income Statement

The operating statement takes different forms, depending on the intended audience. The detailed breakdown made for the operating management is usually not presented in the annual report to the general stockholders. Furthermore, the format and the order of items on the report differ according to the tastes and traditions of the managements of different firms.

Financial services that gather data on corporations for the investment community use a similar format for all firms to make it easy to compare companies. The form used by the services breaks out most of the important variables that are interesting for investment analysis.

The following discussion explains the major items appearing in the suggested statement and gives something of their significance.

1. Sales or Revenues. The sales account shows the total gross revenue received by the firm during the period. It includes sales for cash and for credit, whether or not they were collected at the end of the period. The sales figure should be net of allowances made to the buyers for spoiled or poor quality goods or returned shipments.
2. Direct Operating Cost, the Cost of Goods sold, or Cost of Revenue. The direct operating costs are the amounts spent for material, labor on the goods sold, plus the other costs expended during the period such as selling, administrative, and advertising costs. Items such as the expense for fuel, power, light, local taxes other than those on income, and telephone charges are included in this figure. Although under certain circumstances it is helpful to have separate figures on the cost of goods sold and other costs, this breakdown is generally interesting only to the operating management. The direct operating costs do not in any case, include such noncash charges as the depreciation of fixed assets, depletion, or the amortization of franchises or patents.

## 经济代写|公司金融学代写Corporate Finance代考|Retained Earnings vs. Dividends

Corporate profits in the year earned are taxed by the federal government at a rate of $21 \%$; and any distribution of dividends are taxed as additional income to the recipient at the appropriate personal income tax bracket rate. ${ }^{8}$ This is what constitutes the “double taxation of corporation income.”

Although the disparity between the corporation profits rate and the personal income tax rate, and the fact that they are applied separately, may be economically detrimental to some holders of corporation shares, it may benefit others. For individuals in very high income brackets, the $21 \%$ corporation profits tax may be lower than their personal tax rate. If the corporation retains some profits and pays dividends out of these at a later date for example, at retirement, when the individual’s tax bracket may have fallen – there can be a net savings of overall tax. More usual is the use of retained earnings to generate more earnings (and potentially higher dividends) so that, for example, the stock can be sold at a capital gain equivalent to the retained earnings. Retained earnings provide financing for the firm’s investment projects, as we will see in chapters “The Equity of the Corporation: Common and Preferred Stock” and “Investing in Assets: Theory of Investment Decision-Making.” Firms pay dividends to provide cash for its investors. Stock valuation is often extremely dependent upon dividends.

# 公司金融学代考

## 经济代写|公司金融学代写Corporate Finance代考|Form and Content of the Income Statement

1. 销售额或收入。销售账户显示公司在此期间收到的总收入。它包括现金销售和信贷销售，无论它们是否在期末收取。销售数字应扣除因损坏或劣质商品或退回货物而给予买家的补贴。
2. 直接运营成本、销售商品成本或收入成本。直接运营成本是在所售商品上花费的材料、劳动力，以及在此期间花费的其他成本，例如销售、管理和广告成本。燃料费、电力费、照明费、收入以外的地方税费、电话费等项目都包含在该图中。尽管在某些情况下，对销售成本和其他成本进行单独的数字是有帮助的，但这种细分通常只对运营管理人员感兴趣。在任何情况下，直接运营成本都不包括固定资产折旧、耗竭或特许经营权或专利摊销等非现金费用。

## 有限元方法代写

assignmentutor™作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## 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。

assignmentutor™您的专属作业导师
assignmentutor™您的专属作业导师
assignmentutor™您的专属作业导师
assignmentutor™您的专属作业导师