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assignmentutor-lab™ 为您的留学生涯保驾护航 在代写中级财务会计Intermediate 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。我们的专家在代写中级财务会计Intermediate Financial Accounting代写方面经验极为丰富，各种代写中级财务会计Intermediate 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|中级财务会计代写Intermediate Financial Accounting代考|The Statement of Retained Earnings

The statement of retained earnings shows what a company did with its earnings. Retained earnings means exactly what the term implies: It is that portion of net income the company has retained, or kept, over a period of years, after making deductions for dividends to shareholders. If, historically, revenues exceed expenses, the result will be a positive balance in retained earnings. In contrast, if, historically, expenses have exceeded sales revenues, the accumulation of these losses will result in an accumulated deficit in retained earnings, which is usually shown in parentheses. Net income for The Walt Disney Company flows from the income statement (line 16 of Exhibit 1-7) to the statement of retained earnings (lines 4 and 8 in Exhibit 1-8).

Let’s review The Walt Disney Company’s Consolidated Statements of Retained Earnings for the two-year period ending October 1, 2016. This statement was excerpted from the company’s Consolidated Statements of Stockholders’ Equity, which analyze all of the increases and decreases in every account in the stockholders’ equity section of the balance sheet. At the beginning of fiscal 2015 (September 27, 2014), Disney had $\$ 53,734$million in retained earnings (line 3). During fiscal 2015, the company earned net income of$\$8,382$ million (line 4) and declared dividends of $\$ 3,087$million ($\$3,063$ million in cash and \$24 million in stock) to shareholders (line 5). Disney made another small negative adjustment to retained earnings of$\$1$ million (line 6). The company ended the 2015 fiscal year with a retained earnings balance of $\$ 59,028$million, which carried over and became the beginning balance of retained earnings in fiscal 2016 (line 7). During fiscal 2016, the company earned net income of$\$9,391$ million (line 8). As shown on line 9, it then declared dividends to shareholders in the amount of $\$ 2,328$million. Of this amount,$\$2,313$ million was distributed in cash, and another \$15 million was distributed in the form of the company’s common stock. We will discuss cash and stock dividends in greater depth in Chapter 10. After another small negative adjustment of$\$3$ million, the company ended the 2016 fiscal year with $\$ 66,088$million in retained earnings (line 11). Which item on the statement of retained earnings comes directly from the income statement? It is net income. Lines 4 and 8 of the retained earnings statement come directly from line 16 of the income statement (see Exhibit 1-7) for fiscal 2015 and 2016, respectively. Take a moment to trace this amount from one statement to the other. Then give yourself another pat on the back-You’ve leamed more about how to analyze financial statements! After a company earns net income, the board of directors decides whether or not to pay a dividend to the stockholders. Corporations are not obligated to pay dividends unless their boards decide to pay (i.e., declare) them. Usually, companies that are in a development stage or growth mode elect not to pay dividends, opting instead to plow resources back into the company to expand operations or purchase property, plant, and equipment. However, established companies like The Walt Disney Company usually have enough accumulated retained earnings (and cash) to pay dividends. Dividends decrease retained eamings because they represent a distribution of a company’s assets (usually cash) to its stockholders. ## 会计代写|中级财务会计代写Intermediate Financial Accounting代考|The Balance Sheet A company’s balance sheet, also called the statement of financial position, reports three items: assets (line 14), liabilities (line 23), and equity (line 29). The Walt Disney Company’s Consolidated Balance Sheets, shown in Exhibit 1-9, are dated at the moment in time when the accounting periods end (October 1, 2016, and October 3, 2015). Assets. There are two main categories of assets: current and long-term. Current assets are assets expected to be converted to cash, sold, or consumed during the next 12 months or within the business’s operating cycle if it’s longer than a year. Disney’s current assets at October 1 , 2016, totaled$\$16,966$ million (line 8). Let’s examine each of the company’s current assets.

• Cash and cash equivalents (line 4). Cash is a liquid asset, which means it can be immediately exchanged for goods and services. Cash equivalents include U.S. Treasury securities or other financial instruments that are easily convertible to cash. Disney owned $\$ 4,610$million in cash and cash equivalents at October 1, 2016. This was up from$\$4,269$ million at October 3, 2015. We will explain this further when we discuss the statement of cash flows later.
• Receivables (line 5) are monetary claims a company has against organizations and customers, acquired mainly by performing services for them, selling goods to them, or loaning money to them. For Disney, these claims include the amounts people and organizations owe for running ads on the company’s television networks, booking vacations at Disney-owned resorts, and buying Disney’s merchandise on credit to sell it, among many other things. Receivables are the largest single current asset of The Walt Disney Company as of October 1, 2016 ( $\$ 9,065$million), up from$\$8,019$ million the year before. The company expects to convert these receivables to cash within the next fiscal year.
• Inventories (line 6) are a merchandising company’s most important, and often its largest, current asset. As we emphasized earlier, Disney’s revenue comes mostly from services rather than sales of merchandise, so inventories are not the company’s largest current asset. However, inventories are still significant, and totaled $\$ 1,390$million at October 1, 2016, down from$\$1,571$ million at October 3,2015 . The company expects to sell these inventories and convert them to cash within the next fiscal year.
• Other current assets (line 7) may include prepaid expenses, which represent amounts paid in advance for advertising, rent, insurance, taxes, and supplies. These are current assets because the company will benefit from these expenditures within the next year. Disney owned $\$ 1,901$million in other current assets as of October 1, 2016, down from$\$2,899$ million the previous year.

# 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。

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