assignmentutor-lab™ 为您的留学生涯保驾护航 在代写财务会计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。我们的专家在代写财务会计Financial Accounting代写方面经验极为丰富，各种代写财务会计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|财务会计代写Financial Accounting代考|Preparing the income statement

The logic of the income statement in relation to the balance sheet can be explored by reworking the transactions we used earlier, and by segregating out the expenses and the income from the other aspects of the transactions.

First, let us examine all the resources. Some of these have been used up in the period under consideration; some continue to be valuable because they will provide benefits in the future. The resources that the entity had fall into two types:

• those used up in the period (expenses);
• those remaining (assets).
The claims can be seen to fall into three types:
• those arising from operations in the period (income);
those contributed by the owners (equity capital);
those due to outsiders (liabilities).
We can set up a simple layout for recording our transactions under this five-way split, as shown in Table 2.13. On the left, the assets and expenses are what has happened to the sources of the entity’s finance. On the right, the sources are shown. The equity capital and the liabilities are shown together, because they are both outstanding claims at the balance sheet date.

## 会计代写|财务会计代写Financial Accounting代考|Two simple equations

As explained above, at the end of the period the profit figure is recorded in the balance sheet to show the total claim that the owners now have on the entity. This claim is the owner’s equity: the original capital plus the profit. Tables $2.11$ and $2.12$ showed the balance sheet in terms of assets, equity and liabilities.

This balance sheet structure could be expressed as ‘the balance sheet equation’:
$$\text { Assets = Owner’s equity }+\text { Liabilities }$$
Rearranged, this becomes:
$$\text { Owner’s equity }=\text { Assets – Liabilities }=\text { Net assets }$$
That is, the claims of the owner at a point in time (e.g. Point 1) are equal to the net assets of the entity. It will be useful to abbreviate this equation to:
$$O E_{1}=A_{1}-L_{1}$$
In this model, there are only two factors that can affect capital and cause it to change over time. These are, first, that the entity will operate and make a profit (or it could, of course, make a loss); and, second, that the owner will take some profit out of the business (by way of cash drawings) or the owner could invest extra capital in the business. Thus, if profit for period $2=P_{2}$ and drawings $=D_{2}$, then the increase in capital is $P_{2}-D_{2}$. So, if $O E_{2}$ is the owner’s equity at the end of period 2 , then:
and
\begin{aligned} &O E_{2}-O E_{1}=P_{2}-D_{2} \ &O E_{1}+P_{2}-D_{2}=O E_{2} \end{aligned}
This is our second simple equation.
We also know that $P_{2}$ equals the income $\left(I_{2}\right)$ less the expenses $\left(E_{2}\right)$ of the period:
$$P_{2}=I_{2}-E_{2}$$

# 财务会计代考

## 会计代写|财务会计代写Financial Accounting代考|Preparing the income statement

• 期间用完的（费用）；
• 剩余的（资产）。
可以看出，索赔分为三种类型：
• 期间经营产生的收入（收入）；
业主出资的（股本）；
应归于外人的（负债）。
我们可以设置一个简单的布局来记录这种五向拆分下的交易，如表 2.13 所示。在左侧，资产和费用是实体财务来源发生的情况。右侧显示了来源。权益资本和负债一起显示，因为它们都是资产负债表日的未偿债权。

## 会计代写|财务会计代写Financial Accounting代考|Two simple equations

Assets $=$ Owner’s equity + Liabilities

Owner’s equity $=$ Assets $-$ Liabilities $=$ Net assets

$$O E_{1}=A_{1}-L_{1}$$

$$O E_{2}-O E_{1}=P_{2}-D_{2} \quad O E_{1}+P_{2}-D_{2}=O E_{2}$$

$$P_{2}=I_{2}-E_{2}$$

## 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