Lunes 18 de abril de 2016
SECRETARIA DE ECONOMIA
PROGRAMA Nacional de Normalizacin 2016. (Contina de la Quinta Seccin)
(Viene de la Quinta Seccin)
COMIT TCNICO DE NORMALIZACIN NACIONAL DE LA INDUSTRIA DE CELULOS
NOMENCLATURA DE LOS COMPUESTOS BINARIOS
Los elementos qumicos pueden unirse en parejas y formar compuestos estables
que poseen caractersticas completamente nuevas y diferentes a las de los
elementos originales. Entre stos tenemos:
Compuestos binarios oxig
1. Diagrama de caldera
Caldera es un recipiente metlico, cerrado, destinado a producir vapor o calentar agua, mediante la
accin del calor a una temperatura superior a la del ambiente y presin mayor que la atmosfrica
Figura 1. Diagrama de
Acquisition and Disposition
of Property, Plant, and
IFRS 2nd Edition
Kieso, Weygandt, and Warfield
Property, plant, and eq
What are the major types of subsequent events? Indicate how each of the following subsequent
events would be reported.
(a) Collection of a note written off in a prior period.
(b) Issuance of a large preferred stock offering.
(c) Acquisition of a company i
Olga Conrad, a financial writer, noted recently, There are substantial arguments for including
earnings projections in annual reports and the like. The most compelling is that it would give
anyone interested something now available to only a relatively se
The following comment appeared in the financial press: Inadequate financial disclosure,
particularly with respect to how management views the future and its role in the marketplace, has
always been a stone in the shoe.
After all, if you dont kn
The financial statements of a company are managements, not the accountants. Discuss the
implications of this statement.
Management has the primary responsibility for the preparation, integrity, and objectivity of the
companys financial statements.
The controller for Lafayette Inc. recently commented, If I have to disclose our segments
individually, the only people who will gain are our competitors and the only people that will lose
are our present stockholders. Evaluate this comment.
An article in the financial press entitled Important Information in Annual Reports This Year
noted that annual reports include a managements discussion and analysis section. What would
this section contain?
The management discussion and analysis se
Identify the segment information that is required to be disclosed by GAAP.
GAAP requires that a company report:
General information about its operating segments.
Segment profit and loss and related information.
What is an operating segment, and when can information about two operating segments be
An operating segment is a component of an enterprise:
That engages in business activities from which it earns revenues and incurs expenses.
The FASB requires a reconciliation between the effective tax rate and the federal governments
statutory rate. Of what benefit is such a disclosure requirement?
The benefit of reconciling the effective tax rate and the federal statutory rate is that
What are diversified companies? What accounting problems are related to diversified
Diversified companies are enterprises whose activities are segmented into unrelated industries.
The accounting problems related to diversified c
The following information was described in a note of
Canon Packing Co.
During August, Holland Products Corporation purchased 311,003 shares of the Companys
common stock which constitutes approximately 35% of the stock outstanding. Holland has since
What type of disclosure or accounting do you believe is necessary for the following items?
(a) Because of a general increase in the number of labor disputes and strikes, both within and
outside the industry, there is an increased likelihood that a company
What are the major advantages of notes to the financial statements? What types of items are
usually reported in notes?
As indicated in the text, the major advantages are: (1) additional information pertinent to specific
financial statements can be
What is the full disclosure principle in accounting? Why has disclosure increased substantially in
the last 10 years?
The full disclosure principle in accounting calls for reporting in financial statements any
financial facts significant enough to
What are interim reports? Why are balance sheets often not provided with interim data?
Interim reports are unaudited financial statements normally prepared four times a year. Interim
balance sheets are often not provided because this i
Dierdorf Inc., a closely held corporation, has decided to go public. The controller, Ed Floyd, is
concerned with presenting interim data when a LIFO inventory valuation is used. What problems
are encountered with LIFO inventories when quarterly
What approaches have been suggested to overcome the seasonality problem related to interim
One suggestion has been to normalize the fixed nonmanufacturing costs on the basis of predicted
sales. The problem with this method i
What is the difference between a CPAs unqualified opinion or clean opinion and a qualified
The CPA expresses a clean or unqualified opinion when the clients financial statements
present fairly the clients financial position and re
Jane Ellerby and Sam Callison are discussing the recent fraud that occurred at LowRental
Leasing, Inc. The fraud involved the improper reporting of revenue to ensure that the company
would have income in excess of $1 million. What is fraudulent
The significance of financial statement data is not in the amount alone. Discuss the meaning of
It has been said that everything is relative, and this is certainly true of financial statement data.
The chief significanc
A close friend of yours, who is a history major and who has not had any college courses or any
experience in business, is receiving the financial statements from companies in which he has
minor investments (acquired for him by his now-deceased
In calculating inventory turnover, why is cost of goods sold used as the numerator? As the
inventory turnover increases, what increasing risk does the business assume?
Cost of goods sold is used for two reasons: first, cost must be use
What is the relationship of the asset turnover to the return on assets?
The relationship of asset turnover to the rate of return on assets is as follows:
Explain the meaning of the following terms:
(a) Commonsize analysis,
(b) Vertical analysis,
(c) Horizontal analysis, and
(d) Percentage analysis.
Common-size analysis is reduction of all dollar amounts in the financial statements t