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فروش فایل ,دانلود فایل,خرید فایل,دانلود رایگان فایل,دانلود رایگانموفقیت در کسب و کار در 27گام
موفقیت در 27 پا در قالب فایل پاورپوینت
اصول اساسی و مهم در کسب و کار را در 27گام بشناسید و اطاعت کنید
موفقیت در انتظار شماست
---مقاله ترجمه شده با عنوان تحقق سود و جدایی از سرمایه
نوشته ترجمه شده با آغاز تحقق سود و جدایی از پول باب فرمت ورد و حاوی ترجمه متن زیر می باشد:
Realization of income and separation from capital
The
concepts of economic income and realized income have been subjects of
controversy for a long time in corporate accounting and related areas.
Those arguments have been repeated in a variety of forms, not only in
attempts to reconsider the concept of income in the light of economic
income but also in the related area such as taxation on corporate income
and restrictions on dividend for the company law purpose. In this
section, take a quick look at an early judicial precedent in US 6), as a
clue to a review of the process of interaction of income concept and
establishment of realization concepts.
The
judicial precedent at issue is the case of Eisner vs. Macomber ruled by
the US Federal Supreme Court in 1920. Although this case was originally
a dispute over the provision of the Internal Revenue Code that deemed
stock dividends as taxable income, it became a leading case that left a
significant impact to posterity, in that it established the conceptual
norms such as what constitutes income. The court decision set out the
interpretation of the realization concept that a mere increase in the
value of capital is not enough to constitute income if it is not
separated from capital, thereby denied that stock dividend is income.
The court decision defined the income generated from capital as an
inflow of goods that has been separated from capital and the recipient
can independently use or dispose of, not a mere increase in the value of
the capital. It pointed out that, whereas in case of cash dividends the
shareholders acquire a property with exclusive ownership and can freely
decide its disposal, stock dividend provides only an evidence of what
the shareholders already holds. It also noted that the increase in the
value of capital arising before the dividend should not be deemed as
realization of income, as long as the shareholders do not have
discretion to reinvest or consume it.
This
was an attempt to describe the “inflow of cash or cash equivalent” test
for realization of income, which had already been established with
regard to taxation on capital gains, using more essential attributes.
This rule, which deems the increase of the value realized separately
from capital as income, tried to derive the accounting concept of
realized income by adding the “availability for consumption” condition,
whereas it started from the concept of economic income, that is, value
increase arising on capital. However, separation from capital would not
be necessary, if satisfaction of the “availability for consumption”
condition were just enough. Even before the cash flow is realized, an
increment in capital value is consumable through borrowing. Even though
the increment is not separated from capital, capital is maintained as
far as the surplus is consumed. It follows that the “availability for
consumption” condition can be also met by economic income. Although
stock dividend itself has nothing to do with the income of shareholders,
the increase in the value of their interest, resulted from accumulation
of earnings before that, should have brought consumable income to the
shareholders.
Nevertheless,
this court decision determined that the shareholders’ equity in
retained earnings is capital, not income. The basic stance of this
decision was that income is cash flow, not the expectation of it. Stock
dividend was excluded from the income of the shareholders because it
neither makes the company worse off nor the shareholders better off. A
transfer of wealth involving cash flows (that is, realized income), not
mere appreciation of capital value, was the element of income as defined
here. The above discussion reveals that the realized income as an
accounting concept should be viewed as a concept conflicting with the
economic income concept ab initio, rather than a subordinated concept
derived from that. It was not a concept derived from the economic income
by imposing an additional condition. Instead, it seems that realization
as cash flows was regarded as a necessary condition from the beginning
and that condition was explained by the concept of separation from
capital. This means that economic income and realized income are
independent concepts with different objectives and origins. Although
they can be compared with each other, consistency between them cannot be
expected.
هدف حسابداری و مفهوم ارزیابی بازار به بازار
مقاله با عنوان هدف حسابداری و مفهوم ارزیابی بازار به سمت بازار در فرمت ورد و حاوی ترجمه متن زیر باده باشد:
The objective of accounting and the meaning of mark-to-market valuation
Now,
let us consider about relationship between the concept of realized
income and valuation gains or losses on financial assets. Before going
on to the discussion of this issue, it would be helpful to compare the
realized income and economic income and reconfirm the relationship
between them. As already discussed in detail, with regard to financial
assets in the proper sense of the word, the results of investments would
be measured at the same amount under both of the two income concepts.
In cases of financial assets that are mere investments of surplus money
and can always be freely sold by the piece, their values are equal to
the market prices no matter who holds them and a change in their market
prices is in substance same as realization of cash flow. On the
contrary, in cases of physical assets used in business, whereas changes
in the market value and the value of goodwill affect the economic
income, they will not affect the realized income until they are realized
as cash flows. In this process, goodwill is generated as an expectation
of future results of business investments and while it disappears as
time passes all or part of it is transformed into the value of tangible
assets. This process is irrelevant to realized income, although
important to the economic income. Result of investment is realized when
it has been released from the business risk, and measurement of realized
income does not recognize all value changes of assets, but recognizes a
portion that is realized as value of financial assets. Of course, when
summing up the entire period of a real investment, there would be no
difference between the economic income and the realized income. Unless
we regard the goodwill generated by an investment as an element of the
capital to be maintained, the amount of income is anyway determined
ultimately by the total cash flows of the investment and its results.
Therefore, the difference between these two concepts is no more than
difference in the period to which income is attributed. Both concepts
result in inter-period allocation of net cash flows 7). Then, which will
better serve the objectives of accounting information, the allocation
of cash flows based on the concept of economic income, or the allocation
of cash flows in a systematic manner (independent of the changes in the
value of assets) based on the concept of realization? It is a
traditional view that financial statements should provide information
that is useful for investors to assess the corporate value through their
own forecasts of future results 8). When considered based on such
usefulness to investors’ expectation formation process, the major issue
is the meaning each of income information has. Let us first consider
about the result of a business investment. As mentioned many times, this
forecast varies with the enterprise that makes the investment.
Investors by themselves forecast the result and thereby assess the value
of assets invested in the business. The value of physical assets, which
determines the economic income, is a result of such assessment by the
investors and it is not an ex ante information useful to investors’
assessment. Although income measured only by changes in market price
ignoring the value of goodwill is also a kind of economic income, such
information is not useful for investors in forecasts of future cash
flows or assessment of the goodwill inherent in the enterprise. As long
as cash flows generated from business investments depend on intangible
management resources inherent in each enterprise, to be useful to
forecast future results, income information should capture the actual
cash flow realized by the enterprise, after all. By comparing the result
with the ex ante expectation, investors can revise their expectation
and assessment of the value of the investment. Such a meaning, known as
feedback value 9), has been attached to the realized income.On the other
hand, in cases of financial assets, at least for those which can be
sold freely by the pieces, there will be no difference in the valuation
of assets, whichever concept of income is applied.Since there is no
goodwill value in financial assets, their valuation is completed by
identification of their market prices. For such assets, current market
value would be the most useful information.However, it is not clear to
what extent the income measured on the basis of the changes in market
prices is useful to forecasts. The fact that financial assets have no
goodwill value is rather consistent with the view that the future
results of investments in such assets will have nothing to do with the
past results and such income information is not useful to the formation
of expectations 10). Considering in this way, whichever the income
concept is chosen, information of income from financial investments
might not have any more meaning to investors’ expectation formation than
the market value information of stock variables 11). However, at least,
it would be information that is compatible with the forecasts of future
cash flows, in that cash flows arising in the period are compared with
the expectation at the beginning of the period. Except for the special
case where changes in market prices do not mean the realization of cash
flows, valuation gains or losses on financial assets may not be
irrelevant information to the assessment of corporate value based on the
forecasts of future results. In this respect, there is a basic
difference from the cases of physical assets.
دانلود کتاب آموزش آشپزی - سالاد و ترشی
همچنین خوراکی های مختلف در خوراک انگیزه ایجاد حس هیجان و شادی و میل بیشتر به غذا میشود. شما میتوانید با استفاده از استعداد و هنر خود غذای رنگارنگ و جمال تهیه کنید که همه از دیدن و خوردن آن لذت ببرند.
اما این هنر نیاز به آموزش اولیه دارد. برای اینکه بتوانید یک غذای خوشمزه راست کنید شما نیازمند آموزش اولیه و بعد از آن تجربه هستید.
در این مطلب کتاب آموزش درست کردن انواع سالاد و ترشی را برای شما آماده کرده ایم. این مجموعه دارای تصویر بوده و چگونگی و توضیحات بسیار خوبی دارد و شما به آرامش میتوانید به کمک آن آشپزی یاد بگیرید.
سالاد و ترشی از قبیل خوراکی هایی هستند که جلوه خاصی به ادیم شما میدهند. ایضاً طعم غذا باب کنار خوردن یک ترشی خوش طعم بسیار دلنشین تر است.
اما همیشه درست کردن یک سالاد یا ترشی خوشمزه بسیار پیچیده است. در این مجموعه آموزش درست کردن اشکال سالاد ها و ترشی ها را از بهر شما فراهم کرده ایم.
علاوه بر ترشی و سالاد آموزش تهیه قید مدل سس نیز باب این کتاب قرار دارد.
