会计代写|金融会计代写Financial Accounting代考|ACCT4201

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金融会计是会计的一个具体分支,涉及记录、总结和报告一段时期内企业经营产生的无数交易的过程。

statistics-lab™ 为您的留学生涯保驾护航 在代写金融会计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。我们的专家在代写金融会计Financial Accounting代写方面经验极为丰富,各种代写金融会计Financial Accounting相关的作业也就用不着说。

我们提供的金融会计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|金融会计代写Financial Accounting代考|ACCT4201

会计代写|金融会计代写Financial Accounting代考|Initial measurement

Once it has been decided that an asset or liability should be recognised in the balance sheet, it is then necessary to measure its value before it can be shown. Under most systems of accounting that have been used in practice, initial recognition of nearly all assets takes place at cost rather than at ‘fair value’. If this were not the case, much effort would have to be put into estimating and auditing the fair value of any purchased asset. Also, the very act of purchasing an asset would often lead to the recognition of a loss because ‘cost’ includes not only the invoice price of the asset but also all costs involved in getting the asset into a location and condition where it can be productive. So, this will include delivery charges, sales taxes and installation charges in the case of plant and machinery. For land and buildings, cost will include legal fees. If a company arranges to have its own building constructed, the ‘cost’ will also include architect’s fees, clearing the land and so on, as well as the builder’s bill and the cost of the land. If a company uses its own labour or materials to construct an asset, these should also increase the cost of the asset rather than being treated as current expenses; that is, the costs are capitalised. IFRS and US GAAP also require a company to capitalise the interest cost on money borrowed specifically to create non-current assets. Where labour or material is capitalised, certain formats of the income statement (described as ‘by nature’ in Chapter 6) show this item as a type of income. This is because all the labour and materials used have been charged elsewhere in the income statement. However, the items capitalised do not relate to current operations, so they are added back as though they were income (see Section 8.4), although they could more logically be seen as reductions in expenses. In the example of Figure $8.5$ (CEPSA of Spain), the 4,079 million of capitalised expenses are a partial credit for the expenses shown on the debit side.

Expenditure on an asset after its initial recognition should sometimes also be added in as part of the asset’s cost. This includes inevitable future costs of dismantling or cleaning up. Any payments that make the asset better than it was initially are capitalised (added) to the asset. Any other payments are expenses. The principle in Figure $8.1$ is being maintained here.

In general, repairs and maintenance are treated as current expenses, whereas improvements are capitalised. So, a new engine for a company vehicle will usually be treated as an expense, since it keeps the vehicle in running order rather than improving it, unless the engine is recorded as a separate asset. In the case of an aeroplane, the engines are very valuable and have different useful lives from the rest of the plane, so they are treated as separate assets. Even painting new advertising signs on the company’s fleet of vans could be treated as a capital item, if material in size. However, repainting the signs would be an expense.

Obviously, the accountant needs to consider whether the amounts relating to the improvements are material enough to capitalise them. He or she tends to treat as much as possible as expense, since this is administratively more convenient. If the inspector of taxes can be convinced that items are expenses, this will also speed up their tax deductibility, although this ought not to influence the accounting.

会计代写|金融会计代写Financial Accounting代考|Subsequent measurement

We now need to consider whether an entity should take account of subsequent changes in the value of an asset or liability. For assets that are to be sold, the issue really becomes not whether, but when, to take account of changes in value, because eventually any previously ignored change in value is recognised at the point of sale. Accounting in most countries continues to use cost as the basis for valuing most assets until the point of sale. The arguments in favour of this approach are substantial: cheapness and greater verifiability.

Historical cost is an easier and cheaper method of valuation than most methods, because it uses information already recorded and does not require expensive estimations and the auditing of them. The Framework (paragraphs $2.39-2.43$ ) suggests that regulators should be aware of the cost of doing the accounting, to ensure that it does not exceed the benefits to the users. In addition, for most assets the cost is more reliably determined than the fair value or other current valuation could be. It will be remembered that one of the characteristics for external reporting, as examined in the IASB’s Framework, is verifiability. However, one should not exaggerate the verifiability of historical cost. The cost basis involves estimating depreciation and impairment (see Chapter 9 for more coverage).

However, the Framework’s key characteristic is relevance for economic decisions, and it is difficult to see how the historical cost could be the most relevant information for making decisions – which involves thinking about the future, particularly the prediction of cash flows.

It seems that the $€ 800$ cost is not a very useful predictor of cash flows at 31 December $20 \times 1$, particularly if the asset had been held for a longer period. Also, if only cost is recorded until sale, then a gain of $€ 150$ will be shown in $20 \times 2$ even though the asset has fallen in value in $20 \times 2$. The result of management’s decision not to sell the asset early in $20 \times 2$ is not reflected in the $20 \times 2$ statements.
The main asset valuation bases that could be used instead of cost are:
fair value (as defined above), which assumes that the business is not necessarily selling, because the selling costs are not deducted.

会计代写|金融会计代写Financial Accounting代考|ACCT4201

金融会计代考

会计代写|金融会计代写Financial Accounting代考|Initial measurement

一旦决定资产或负债应在资产负债表中确认,则有必要在显示之前对其价值进行计量。在实践中使用的大多数会计制度下,几乎所有资产的初始确认都是按成本而不是“公允价值”进行的。如果不是这种情况,就必须付出很多努力来估计和审计任何购买资产的公允价值。此外,购买资产的行为通常会导致确认损失,因为“成本”不仅包括资产的发票价格,还包括将资产置于可以生产的位置和条件所涉及的所有成本. 因此,这将包括工厂和机器的运费、销售税和安装费。对于土地和建筑物,成本将包括法律费用。如果一家公司安排自己建造大楼,“成本”还包括建筑师费、清理土地等,以及建筑商的账单和土地成本。如果公司使用自己的劳动力或材料来建造资产,这些也应该增加资产的成本,而不是被视为经常性费用;也就是说,成本被资本化了。IFRS 和 US GAAP 还要求公司将专门用于创建非流动资产的借款的利息成本资本化。在劳动力或材料被资本化的情况下,损益表的某些格式(在第 6 章中描述为“按性质”)将此项目显示为一种收入。这是因为所有使用的人工和材料都已在损益表的其他地方计入。然而,资本化的项目与当前运营无关,因此将它们作为收入加回去(见第 8.4 节),尽管它们在逻辑上可以被视为支出的减少。在图例中8.5(西班牙 CEPSA),资本化费用 40.79 亿是借方显示的费用的部分贷方。

资产初始确认后的支出有时也应作为资产成本的一部分加入。这包括未来不可避免的拆除或清理费用。使资产比最初更好的任何付款都会资本化(添加)到资产中。任何其他付款都是费用。原理如图8.1正在这里维护。

一般而言,维修和保养被视为经常性费用,而改进则被资本化。因此,公司车辆的新引擎通常被视为费用,因为它使车辆保持正常运行而不是对其进行改进,除非引擎被记录为单独的资产。就飞机而言,发动机非常有价值,并且与飞机的其他部分具有不同的使用寿命,因此它们被视为单独的资产。即使在公司的货车车队上绘制新的广告标志,如果规模很大,也可以被视为资本项目。然而,重新粉刷标志将是一笔费用。

显然,会计师需要考虑与改进相关的金额是否足以将其资本化。他或她倾向于将尽可能多的费用视为费用,因为这在管理上更方便。如果税务稽查员可以确信项目是费用,这也将加快他们的税收减免,虽然这不应该影响会计。

会计代写|金融会计代写Financial Accounting代考|Subsequent measurement

我们现在需要考虑主体是否应考虑资产或负债价值的后续变化。对于要出售的资产,问题实际上不是是否考虑价值变化,而是何时考虑价值变化,因为最终任何先前被忽略的价值变化都会在销售时得到确认。大多数国家/地区的会计继续使用成本作为大多数资产估值的基础,直到销售点为止。支持这种方法的论据是充分的:便宜和更好的可验证性。

与大多数方法相比,历史成本是一种更简单、更便宜的估值方法,因为它使用已经记录的信息,不需要昂贵的估计和审计。框架(段落2.39−2.43) 建议监管机构应了解进行核算的成本,以确保它不会超过用户的收益。此外,对于大多数资产而言,成本的确定比公允价值或其他当前估值更可靠。请记住,正如 IASB 框架中所检查的那样,外部报告的特征之一是可验证性。但是,不应夸大历史成本的可验证性。成本基础涉及估计折旧和减值(更多内容见第 9 章)。

然而,该框架的关键特征是与经济决策相关,很难看出历史成本如何成为决策最相关的信息——这涉及对未来的思考,尤其是现金流量的预测。

看来€€800成本不是 12 月 31 日现金流量的非常有用的预测指标20×1,特别是如果资产持有时间较长。此外,如果在销售前仅记录成本,则收益为€€150将显示在20×2即使资产价值下降20×2. 管理层决定不提前出售资产的结果20×2没有反映在20×2声明。
可以用来代替成本的主要资产估值基础是:
公允价值(定义见上文),它假设企业不一定在出售,因为没有扣除出售成本。

会计代写|金融会计代写Financial Accounting代考 请认准statistics-lab™

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金融工程代写

金融工程是使用数学技术来解决金融问题。金融工程使用计算机科学、统计学、经济学和应用数学领域的工具和知识来解决当前的金融问题,以及设计新的和创新的金融产品。

非参数统计代写

非参数统计指的是一种统计方法,其中不假设数据来自于由少数参数决定的规定模型;这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型(GLM)归属统计学领域,是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

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)。

有限元方法代写

有限元方法(FEM)是一种流行的方法,用于数值解决工程和数学建模中出现的微分方程。典型的问题领域包括结构分析、传热、流体流动、质量运输和电磁势等传统领域。

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。

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随机分析代写


随机微积分是数学的一个分支,对随机过程进行操作。它允许为随机过程的积分定义一个关于随机过程的一致的积分理论。这个领域是由日本数学家伊藤清在第二次世界大战期间创建并开始的。

时间序列分析代写

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。

回归分析代写

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。

R语言代写问卷设计与分析代写
PYTHON代写回归分析与线性模型代写
MATLAB代写方差分析与试验设计代写
STATA代写机器学习/统计学习代写
SPSS代写计量经济学代写
EVIEWS代写时间序列分析代写
EXCEL代写深度学习代写
SQL代写各种数据建模与可视化代写

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