如果你也在 怎样代写中级财务会计Intermediate Financial Accounting这个学科遇到相关的难题,请随时右上角联系我们的24/7代写客服。


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。

我们提供的中级财务会计Intermediate Financial Accounting及其相关学科的代写,服务范围广, 其中包括但不限于:

  • Statistical Inference 统计推断
  • Statistical Computing 统计计算
  • Advanced Probability Theory 高等概率论
  • Advanced Mathematical Statistics 高等数理统计学
  • (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|СоMM1140

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.
会计代写|中级财务会计代写Intermediate Financial Accounting代考|СоMM1140




让我们回顾一下华特迪士尼公司截至2016年10月1日的两年期留存收益合并报表。这份报表摘自公司的《股东权益综合报表》,该报表分析了资产负债表中股东权益部分每个账户的所有增加和减少。2015财年初(2014年9月27日),迪士尼的留存收益为$\$ 53,734$万美元(第3行)。公司净收入为$\$ 8,382$万美元(行4),并向股东宣布了$\$ 3,087$万美元的股息(现金$\$ 3,063$万美元,股票2400万美元)(行5)。迪士尼对留存收益作了另一个小的负调整,为$\$ 1$万美元(行6)。公司在2015财年结束时,留存盈余余额为$\$ 59,028$万美元。结转并成为2016财年留存盈余期初余额(第7行)。

在2016财年,公司获得净收入$\$ 9,391$百万(第8行)。如第9行所示,公司随后向股东宣布股息$\$ 2,328$百万。其中,$\$ 2,313$万美元以现金形式发放,另外1500万美元以公司普通股的形式发放。我们将在第10章更深入地讨论现金股利和股票股利。在经历了另一个$\$ 3$万的小负调整后,公司2016财年结束时的留存收益为$\$ 66,088$万(第11行)




. The . The


资产。资产主要有两类:流动资产和长期资产。流动资产是指在未来12个月内或在超过一年的企业经营周期内预计将转换为现金、出售或消费的资产。2016年10月1日,迪士尼的流动资产总额为$\$ 16,966$万美元(第8行)

现金和现金等价物(第4行)。现金是一种流动资产,这意味着它可以立即交换商品和服务。现金等价物包括美国国债或其他容易兑换成现金的金融工具。截至2016年10月1日,迪士尼拥有$\$ 4,610$万美元现金和现金等价物。这一数字高于2015年10月3日的$\$ 4,269$万。我们将在后面讨论现金流量表时进一步解释这一点。应收账款(第5行)是公司对组织机构和客户的货币债权,主要通过为其提供服务、向其销售商品或向其贷款获得。对迪士尼而言,这些索赔包括个人和组织因在该公司的电视网络上投放广告、在迪士尼旗下度假村预订度假、赊购迪士尼商品并出售等许多事情而欠下的钱。截至2016年10月1日,应收账款是华特迪士尼公司最大的一项流动资产($\$ 9,065$万),高于上一年的$\$ 8,019$万。该公司预计在下一财年将这些应收款转换为现金。库存(第6行)是销售公司最重要的流动资产,通常也是最大的流动资产。正如我们前面所强调的,迪士尼的收入主要来自于服务,而不是商品销售,因此库存不是公司最大的流动资产。然而,库存仍然很大,2016年10月1日的库存总量为$\$ 1,390$万,低于2015年10月3日的$\$ 1,571$万。该公司预计将在下一财年出售这些库存,并将其转换为现金。其他流动资产(第7行)可能包括预付费用,这是指为广告、租金、保险、税收和用品提前支付的金额。这些是流动资产,因为公司将在下一年内从这些支出中受益。截至2016年10月1日,迪士尼拥有的其他流动资产为$\$ 1,901$万美元,低于上一年的$\$ 2,899$万美元

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。







术语 广义线性模型(GLM)通常是指给定连续和/或分类预测因素的连续响应变量的常规线性回归模型。它包括多元线性回归,以及方差分析和方差分析(仅含固定效应)。



有限元是一种通用的数值方法,用于解决两个或三个空间变量的偏微分方程(即一些边界值问题)。为了解决一个问题,有限元将一个大系统细分为更小、更简单的部分,称为有限元。这是通过在空间维度上的特定空间离散化来实现的,它是通过构建对象的网格来实现的:用于求解的数值域,它有有限数量的点。边界值问题的有限元方法表述最终导致一个代数方程组。该方法在域上对未知函数进行逼近。[1] 然后将模拟这些有限元的简单方程组合成一个更大的方程系统,以模拟整个问题。然后,有限元通过变化微积分使相关的误差函数最小化来逼近一个解决方案。





随机过程,是依赖于参数的一组随机变量的全体,参数通常是时间。 随机变量是随机现象的数量表现,其时间序列是一组按照时间发生先后顺序进行排列的数据点序列。通常一组时间序列的时间间隔为一恒定值(如1秒,5分钟,12小时,7天,1年),因此时间序列可以作为离散时间数据进行分析处理。研究时间序列数据的意义在于现实中,往往需要研究某个事物其随时间发展变化的规律。这就需要通过研究该事物过去发展的历史记录,以得到其自身发展的规律。


多元回归分析渐进(Multiple Regression Analysis Asymptotics)属于计量经济学领域,主要是一种数学上的统计分析方法,可以分析复杂情况下各影响因素的数学关系,在自然科学、社会和经济学等多个领域内应用广泛。


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。