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assignmentutor-lab™ 为您的留学生涯保驾护航 在代写初级财务会计Principles of 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。我们的专家在代写初级财务会计Principles of Financial Accounting代写方面经验极为丰富，各种代写初级财务会计Principles of 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|初级财务会计代写Principles of Financial Accounting代考|Finding Trial Balance Errors

If the debit and credit balances in a trial balance are not equal, look for one or more of the following errors:

1. A debit was entered in an account as a credit, or vice versa.
2. The balance of an account was computed incorrectly.
3. An error was made in carrying the account balance to the trial balance.
4. The trial balance was summed incorrectly.
Other than simply adding the columns incorrectly, the two most common mistakes in preparing a trial balance are
5. Recording an account as a credit when it usually carries a debit balance, or vice versa. This mistake causes the trial balance to be out of balance by an amount divisible by 2 .
6. Transposing two digits when transferring an amount to the trial balance (for example, entering $\$ 23,459$as$\$23,549$ ). This error causes the trial balance to be out of balance by an amount divisible by 9 .

So, if a trial balance is out of balance and the addition of the columns is correct, determine the amount by which the trial balance is out of balance and divide it first by 2 and then by 9 . If the amount is divisible by 2 , look in the trial balance for an amount that is equal to the quotient. If you find such an amount, chances are it’s in the wrong column. If the amount is divisible by 9 , trace each amount back to the $\mathrm{T}$ account balance, checking carefully for a transposition error. If neither of these techniques is successful in identifying the error, first recompute the balance of each $\mathrm{T}$ account. Then, if you still have not found the error, retrace each posting to the journal or the $\mathrm{T}$ account.

To avoid financial distress, a company must be able to pay its bills on time. Because the timing of cash flows is critical to maintaining adequate liquidity to pay bills, managers and other users of financial information must understand the difference between transactions that generate immediate cash and those that do not. Consider the transactions of Miller Design Studio shown in Figure 2-3. Most of them involve either an inflow or outflow of cash.

As you can see in Figure 2-3, Miller’s Cash account has more transactions than any of its other accounts. Look at the transactions of July 10,15 , and 22 :
July 10: Miller received a cash payment of $\$ 2,800$. July 15: The firm billed a customer$\$9,600$ for a service it had already performed.

July 22: The firm received a partial payment of $\$ 5,000$from the customer, but it had not received the remaining$\$4,600$ by the end of the month.

Because Miller incurred expenses in providing this service, it must pay careful attention to its cash flows and liquidity.

One way Miller can manage its expenditures is to rely on its creditors to give it time to pay. Compare the transactions of July 3,5, and 9 in Figure 2-3.

July 3 : Miller prepaid rent of $\$ 3,200$. That immediate cash outlay may have caused a strain on the business. • July 5: The firm received an invoice for office supplies in the amount of$\$5,200$. In this case, it took advantage of the opportunity to defer payment.
July 9: The firm paid $\$ 2,600$, but it deferred paying the remaining$\$2,600$ until after the end of the month.

Large companies face the same challenge, but often on a much greater scale. For example, it can take Boeing a number of years to plan and make the aircraft that customers order. At the end of 2008 , Boeing had orders totaling $\$ 352$billion.${ }^4$Think of the cash outlays Boeing must make before it delivers the planes and collects payment for them. To maintain liquidity so that Boeing can eventually reap the rewards of delivering the planes, Boeing’s management must carefully plan the company’s needs for cash. ## 会计代写|初级财务会计代写Principles of Financial Accounting代考|Income Measurement Assumptions Users of financial reports should be aware that estimates and assumptions play a major role in the measurement of net income and other key indicators of performance. The management of Netflix, the online movie rental company, acknowledges this in its annual report, as follows: The preparation of … financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities,… and the reported amount of revenues and expenses.${ }^1$The major assumptions made in measuring business income have to do with continuity, periodicity, and matching. Continuity Measuring business income requires that certain expense and revenue transactions be allocated over several accounting periods. Choosing the number of accounting periods raises the issue of continuity. What is the expected life of the business? Many businesses last less than five years, and in any given year, thousands of businesses go bankrupt. The majority of companies present annual financial statements on the assumption that the business will continue to operate indefinitely-that is, that the company is a going concern. The continuity assumption is as follows: Unless there is evidence to the contrary, the accountant assumes that the business will continue to operate indefinitely. Justification for all the techniques of income measurement rests on the assumption of continuity. Consider, for example, the value of assets on the balance sheet. The continuity assumption allows the cost of certain assets to be held on the balance sheet until a future accounting period, when the cost will become an expense on the income statement. When a firm is facing bankruptcy, the accountant may set aside the assumption of continuity and prepare financial statements based on the assumption that the firm will go out of business and sell all of its assets at liquidation value-that is, for what they will bring in cash. Periodicity Measuring business income requires assigning revenues and expenses to a specific accounting period. However, not all transactions can be easily assigned to specific periods. For example, when a company purchases a building, it must estimate the number of years the building will be in use. The portion of the cost of the building that is assigned to each period depends on this estimate and requires an assumption about periodicity. The assumption is as follows: Although the lifetime of a business is uncertain, it is nonetheless useful to estimate the business’s net income in terms of accounting periods. # 财务会计代考 ## 会计代写|初级财务会计代写Financial Accounting Principles of代考|Finding Trial – Balance Errors . 如果试算表中的借方和贷方余额不相等，请查找以下一个或多个错误 借方作为贷方进入帐户，反之亦然。账户余额计算错误。将账户余额转入试算表时出现错误。试算表求和错误。在编制试算平衡表时，除了错误地添加栏数外，最常见的两个错误是:当一个帐户通常包含借方余额时，将它记录为贷方帐户，反之亦然。将金额转到试算平衡表时调换两位数字(例如，将$\$23,459$输入为$\$ 23,549$)。此错误导致试算平衡表失衡，超出的金额可被9整除 因此，如果试算平衡表出了差额，并且列的相加是正确的，那么确定试算平衡表出差额的金额，并先除以2，然后除以9。如果金额能被2整除，在试算平衡表中寻找等于商的金额。如果你发现了这样一个数字，很可能它在错误的列中。如果该金额能被9整除，则将每个金额追溯到$\mathrm{T}$账户余额，仔细检查是否有移位错误。如果这两种技术都不能成功识别错误，那么首先重新计算每个$\mathrm{T}$帐户的余额。然后，如果您仍然没有发现错误，请将每个帖子回溯到日志或$\mathrm{T}$帐户 为了避免财务困境，公司必须能够按时支付账单。由于现金流的时机对于保持足够的流动性来支付账单至关重要，因此管理人员和其他财务信息的使用者必须了解立即产生现金的交易和不能产生现金的交易之间的区别。考虑Miller Design Studio的交易，如图2-3所示。其中大多数都涉及现金流入或流出 在图2-3中可以看到，Miller的现金账户比其他任何账户都有更多的交易。请看7月10日，15日和22日的交易: 7月10日:米勒收到了$\$2,800$的现金付款
7月15日:公司为其已经提供的服务向客户开出了$\$ 9,600$的账单 7月22日:公司从客户那里收到了$\$5,000$的部分付款，但到月底还没有收到剩余的$\$ 4,600$由于米勒公司在提供这项服务时产生了费用，它必须特别注意其现金流和流动性 米勒公司管理支出的一种方法是依靠债权人给它偿还债务的时间。比较图2-3中7月3日、5日和9日的事务 7月3日:米勒预付租金$\$3,200$。那笔即期现金支出可能已经给业务造成了压力 7月5日:公司收到一张金额为$\$ 5,200$的办公用品发票。在这种情况下，它利用这个机会推迟付款。 7月9日:该公司支付了$\$2,600$，但将剩余的$\$ 2,600$推迟到月底后支付 大公司也面临同样的挑战，但规模往往更大。例如，波音可能需要数年时间来规划和制造客户订购的飞机。2008年底，波音的订单总数为$\$352$亿。${ }^4$想想波音在交付飞机和收取费用之前必须支付的现金支出吧。为了保持流动性，以便波音公司最终能够获得交付飞机的回报，波音公司的管理层必须仔细规划公司对现金的需求

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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
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