Titlebook: Work Out Accounting A-Level; P. Stevens,B. Kriefman Textbook 1995Latest edition Macmillan Publishers Limited 1995 accounting.capital.cash

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冷峻

Accounting Concepts,nses as rent and wages have been treated as revenue expenditures and have been taken account of in the calculation of the net profit. Capital expenditures — for example, fixtures — have been treated as an asset and have not been taken. account of in the profit calculation (except by way of depreciation).

LAITY

SEMI

Redemption of Shares and Debentures,ws:.The debenture redemption reserve is part of the total reserves of the company making up the shareholders’ funds. By doing this the company is indicating that it is not intending to distribute those reserves by way of dividends.

潛伏期

Accounting Concepts,n your earlier studies. Examples of this are in valuation of stock and depreciation of fixed assets. The method of dealing with these operations has arisen from generally accepted accounting concepts. One further example is the differentiation between capital and revenue expenditure, where such expe

Mendacious

Partnership Accounts,will include subjects such as year-end adjustments and forecasts which you studied at GCSE. You should study the worked examples very carefully to ensure that you have a thorough grasp of these GCSE topics. It may be necessary for you to go back to your GCSE book to revise these areas.

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結構

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