1、MVMV XT db d tM9 MVy MCtMb A Accelerated Cost Recovery System (ACRS) F l 1981 M l “7|ZE T b hnF lb accelerated depreciationF | B - |-v |-|ZEb account l B : c b account form of balance sheet l T O V PH H O mOVb accounting 9 YV 9 86 _ *tT /b antidilutive securities Q d Bty 1 “ O b average cost method
2、(inventory) ( E (E i F99 (ZEb B balance sheet (statement of financial position) OV V VQ 98 + H b OV U f Yq ? 3 %b contingent asset + Yq? 3 HCb contingent liabilities O + Yq ? 3 % 1 O % 2 %b contra account !l 7 gll ll lh ll l! !l b contributed capital g “ llb control account dl % lT9s lb controller9
3、n9 =b convertible bondsV O V Y Y“TO b convertible preferred stockV 5“ V Y“5“b convertible securitiesV | g? Y“ b copyright q ?g ra # + b corporate officers 5 h ; 7? F#? %!T) 1 s 7?V9CHqKb full disclosure s 9 A V ?YV P % Y Lb functional currency ? ; H P ;b fund accounting 9 E p a1 98 4 BF V1 l9b fundi
4、ng payment O ! Oi | % sb vesting Z! & 3 & H Hqb W warrant “ vqHq Y+- Y“ 4 b warranty obligations O 39Ob weighted average cost method F (E B9“ W Vg r i ZEb weighted average of outstanding common stockY Y“ F ( Y“1 T9 Ms b work in process 7 SF ?g r b working capital Ob write-off g Nb Z zero coupon bond,O O 7 v B%-b 249
