assignmentutor-lab™ 为您的留学生涯保驾护航 在代写金融会计Financial Accounting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。我们的专家在代写金融会计Financial Accounting代写方面经验极为丰富，各种代写金融会计Financial Accounting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

## 会计代写|金融会计代写Financial Accounting代考|HOW ACCRUAL ACCOUNTING DIFFERS

Managers want to earn a profit. Investors search for companies whose share prices will increase. Banks seek borrowers who will pay their debts. Accounting provides the information these people use for decision making. Accounting information can be prepared using either the cash basis or the accrual basis of accounting.

When using cash-basis accounting, we record only business transactions involving the receipt or payment of cash. All other business transactions are ignored. If a business makes a $\$ 1,000$sale on account, for example, with the customer taking delivery of the goods but not paying for them until a later date, we would not record the sale transaction until we receive the cash payment from the customer. Similarly, the business would not record the purchase of$\$2,000$ of inventory on account until it actually pays cash for the goods at some future date, despite having already received the inventory items from its supplier.

In contrast, when using accrual accounting, the receipt or payment of cash is irrelevant to deciding whether a business transaction should be recorded. What matters is whether the business has acquired an asset, earned revenue, taken on a liability, or incurred an expense. If it has, the transaction is recorded in the accounting records.
After the above sale on account, for example, the business has both gained an asset and earned revenue despite receiving no cash. Recall from Chapter 1 that an asset is a resource controlled by a company as a result of a past event and from which it expects to receive future economic benefits. The sale on account creates a \$1,000 account receivable, which is an asset because it entitles the company to receive the economic benefit of cash at a future date when the customer pays off its account. The business has also earned$\$1,000$ in revenue by delivering goods to the customer, which is a key activity in its day-to-day business operations. Because this transaction results in both an asset and revenue, we record it under the accrual basis of accounting.

## 会计代写|金融会计代写Financial Accounting代考|The Revenue Recognition Principle

In Chapter 1 we provided you with a basic definition of revenue, which stated that it consists of amounts earned by a company in the course of its ordinary, day-to-day business activities, primarily through the sale of goods and services. Now that you are more familiar with many fundamental accounting terms and concepts, we will provide the formal IFRS definition of revenue. IFRS define revenue as “the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants” (ASPE has a fundamentally equivalent definition of revenue). Restating this in terms of the accounting equation, revenue is earned when ordinary business activities result in increases to both assets and shareholders’ equity, other than when shareholders contribute capital to the business. When a business delivers goods to a customer who pays cash for them, the Cash asset increases and so does Shareholders’ Equity (via Retained Earnings), so the business has earned revenue. But when a shareholder purchases additional shares in the business, which also increases Cash and Shareholders’ Equity (via Share Capital), no revenue has been earned because the shareholder has simply injected more capital into the business.

IFRS and ASPE have revenue recognition principles which specify the conditions that must be met before a business can recognize revenue from a transaction. The principles are generally consistent across the two sets of standards, and while they both contain several criteria that must be met before recognizing revenue, we will focus on the three most fundamental criteria at this early stage in your accounting learning. A transaction must satisfy all three of these conditions before the business can recognize revenue:

1. The ownership (or control) and benefits of the goods have been transferred to the customer, or the services have been provided to the customer.
2. The amount of revenue can be reliably measured.
3. It is probable that the business will receive the economic benefits associated with the transaction, which usually come in the form of cash receipts.

To illustrate the application of these criteria, suppose you go shopping at Le Chåteau and purchase a pair of pants for $\$ 75$, which you pay cash for and take home with you. After this transaction, Le Chateau can recognize revenue because all three conditions have been met: (1) you possess the pants, along with the benefit of wearing them; (2) the pants have a price of$\$75$; (3) Le Chatteau received $\$ 75$in cash from you. Suppose, instead, that you find a pair of$\$75$ pants you like but the store does not have your size in stock, so the sales clerk orders a pair in your size from another store, and tells you to come back to pick up and pay for them in three days. At this point, you do not have the pants, so you cannot benefit from wearing them, which leaves the first recognition condition unmet. In addition, after leaving the store, you may change your mind about the pants and never return to purchase them, which creates doubt about the third recognition condition. Le Château therefore cannot recognize revenue in this situation. Only if you return to the store to pick up and pay for the pants will Le Château be able to recognize any revenue.

# 金融会计代写

## 会计代写|金融会计代写Financial Accounting代考|The Revenue Recognition Principle

IFRS 和 ASPE 的收入确认原则规定了企业在确认交易收入之前必须满足的条件。这两套标准的原则大体上是一致的，虽然它们都包含在确认收入之前必须满足的几个标准，但在您的会计学习的早期阶段，我们将重点关注三个最基本的标准。一项交易必须满足所有这三个条件，企业才能确认收入：

1. 商品的所有权（或控制权）和利益已转移给客户，或已向客户提供服务。
2. 收入的金额能够可靠地计量。
3. 企业很可能会获得与交易相关的经济利益，通常以现金收入的形式出现。

## 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。

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