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• 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

This convention holds that an entity has an identity and existence distinct from its owners. To the accountant, whatever the legal position, the business and its owner(s) are considered completely separately. Thus the accountant can speak of the owner having claims against the entity. Think of the basic balance sheet, as in Table $3.1$.

A properly prepared balance sheet can always be relied upon to balance. This is because equity is the balancing figure, as discussed in Chapter 2. The equity is equal to the amount of wealth invested in the entity by the owner or the amount of money obtained by the entity from the owner or the amount the entity ‘owes’ the owner. None of these three statements can be made unless the accountant is treating the entity as separate from the owner. Strictly speaking, the entity does not usually ‘owe’ the owner because, generally, share capital cannot be paid back to shareholders unless the company is closed down. A completely different balance sheet could be drawn up for the owner as an individual. This would contain a record of the owner’s investment in the entity, shown as one of the owner’s personal assets.
A key issue here relates to the concept of a group of entities. In practice, nearly all the world’s important companies are groups of entities that operate together. Let us take the example of Nokia, the Finnish telephone company. The public can buy shares in a company called Nokia. It is a legal entity and it transacts business in its own right. However, much of the activity goes on in subsidiary legal entities in Finland and many other countries. These subsidiaries are legal entities. They pay taxes locally. They pay dividends up to the top parent company.

A simplified example is shown as Figure 3.2. There are five legal entities: one parent $(\mathrm{P})$, two direct subsidiaries ( $\mathrm{S}{1}$ and $\mathrm{S}{2}$ ) and two subsidiaries of subsidiary $\mathrm{S}_{1}$.

## 会计代写|财务会计代写Financial Accounting代考|Accrual basis, including matching

The accrual basis was invented as part of trying to measure performance for a period. The essence of the convention is that transactions should be recognised when they occur, not by reference to the date of the receipt or payment of cash. Also, the process of profit calculation consists of relating together (matching) the income with the expenses; it is not concerned with relating together cash receipts and cash payments. Both ways of calculating may be relevant for prediction of the future. The balance sheet and the income statement are based on the accrual convention, but the cash flow statement is not.

Let us take some simple examples of the application of the accrual basis to income and expenses. First, in some cases, cash receipts of last year may be income of this year. If a business rents out some premises and asks for rent in advance, there may be some rent paid to the business last year on behalf of this year. Also, a social club may have received some of this year’s subscriptions during last year. In cases like this, cash is received in the accounting year before the one in which it is recognised as income. At the time of its receipt there were the effects shown in Figure 3.3.

There may be examples of reverse situations to those above. That is, at the end of the year there may be rents not yet received that relate to the year or credit sales not yet paid for by customers. When these amounts are received during the following year, the cash receipts of that later year will result from the income of this year. At the end of this year there will be cash due, as in Figure $3.4$.

Similarly, payments of last year may be expenses of this year. Examples of this are rents or insurance premiums paid last year by a business to cover part of this year. This gives rise to effects as shown in Figure $3.5$.

# 财务会计代考

## 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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