Inventories
Contents
① Determining inventory quantities.
② The accounting for inventories and the inventory cost flow methods.
③ The financial effects of the inventory cost flow assumptions.
④ The lower-of-cost-or-market basis
⑤ The effects of inventory errors on the financial statements.
⑥ The inventory turnover ratio.
Accounting Terms
income statement
손익계산서
balance sheet
balance sheet date are usually classified as current liabilities.
Note Payable
* Illustration
First National Bank agrees to lend $100,000 on September 1, 2014, if Cole Williams Co. signs a $100,000, 12%, 4-month note maturing on January 1.
Note Payable
When a company issues an interest-bearing note, the amount of assets it receives upon issuance of the note generally equals the note’s face v
4과
Can a laugh every day keep the heart attack away? Maybe so.
Laughter, along with an active sense of humor, may help protect you against a heart attack, according to a recent study by cardiologists at the University of Maryland Medical Center in Baltimore. The study, which is the first to indicate that laughter may help prevent heart disease, found that people with heart disease were 40 p
Keep it in your
pants Rod.
He gives up, aggravated.
ROD
Maybe it wont stay in.
??
STACY
Maybe you better just
drive me home.
He starts the car, glares at her for a second, then turns it off.
ROD
Let me just ask you a serious
question first.
STACY
What?
ROD
Arent you worried you
could die a virgin?
STACY
(sarcastically)
Yeah. Im extremely worried
about that. Its right up
there with global warming.
STEPMOM
Ronald Bass
Second Revised Draft
Previous Drafts by:
Gigi Levangie
Elizabeth Chandler
Jessie Nelson &
Steven Rogers
INT. RACHELS BEDROOM - EARLY MORNING
A billowy white screen. An alarm clock BLARES. As MAIN TITLES
BEGIN, the lovely sleeping face of RACHEL KELLY rolls into frame.
Then out of it. Alarm keeps BLASTING. Back she comes, pulling the
sheets OVER her head. Motionless now, as we
keep on
playing in the little leagues.
Here, kid.
Dont lose your money.
Hey... Marcos...
Just for today.
- Who is it?
- Auntie?
- Who is it?
- Auntie?
- No, who is it?
- Im sorry.
- Who is it?
- Auntie?
- No. What auntie?
- Excuse me.
- Hello?
- Auntie?
- No, wrong floor.
- Excuse me.
- Who is it?
- Auntie?
Who is it?
Wait, wait...
Hang on.
- Do you have kids?
- No.
- And that?
- Its for me.
I ha
Alright so this is the world and there are five billion people on it. When I was a kid there were three. Its hard to keep up.
AMERICA FROM SPACE
The great continent through mist and swirling skies. (Satellites and other pieces of skycasting equipment float by.)
JERRYS VOICE
Thats better. Thats america. See, America still sets the tone for the world...
KID ON BASKETBALL COURT
A puberty-ravaged kid
balance.
All we gotta do is find a little...
...equilibrium.
We got the westerlies coming in.
Fourteen, fifteen miles an hour.
Come on. Step back here, man.
Howard, let me tell you something, man.
This is basic physics, okay?
All you gotta do is find
a little equilibrium here.
Some equilibrium and a little balance.
Give me a rope, somebody.
Give me a rope!
Its equilibrium. Balance, Howard.
Lots o
Bull Durham
In baseball, you dont know nothing.
--Yogi Berra
??
Whoever wants to know the heart and
mind of America had better learn
baseball.
--Jacques Barzun
??
You could look it up.
--Casey Stengel
??
??
Titles over--
FADE IN:
A series of still photos. Black and white. Ancient.
BABE RUTH SWINGS -- An icon of American history. His giant
upper body balanced delicately on tiny ankles and feet. Th
keep her quiet,
mother is downstairs
Let me go!
Let me go! Let me go!
-Mother will hear you! Shes got a bamboo stick.
-I want my sister. Satsu!
I cried too at first.
You know it is easier if you just forget
everything that happened before you came to the okea.
If you impress mother,
and do exactly as she says,
She will send you to
school to be a Geisha.
-A what?
-A Geisha, like Hatsumomo.
You wil