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Chapter 13 Current Liabilities and Contingencies QUESTIONS FOR REVIEW OF KEY TOPICS
Question 13-1
A liability entails the present, the future, and the past. It is a present responsibility, to sacrifice assets in the future, caused by a transaction or other event that already has happened. Specifically, “Elements of Financial Statements,” Statement of Financial Accounting Concepts No. 6, par. 36, describes three essential characteristics: Liabilities–
1. are probable, future sacrifices of economic benefits
2. that arise from present obligations (to transfer goods or provide services) to other entities
3. that result from past transactions or events.
Question 13-2
Liabilities traditionally are classified as either current liabilities or long-term liabilities in a classified balance sheet. Current liabilities are those expected to be satisfied with current assets or by the creation of other current liabilities (Committee on Accounting Procedure, American Institute of CPAs, Accounting Research and Terminology Bulletin, Final Edition, p. 21). Usually, but with exceptions, current liabilities are obligations payable within one year or within the firm's operating cycle, whichever is longer.
Question 13-3
In concept, liabilities should be reported at their present values; that is, the valuation amount is the present value of all future cash payments resulting from the debt, usually principal and/or interest payments. In this case, the amount would be determined as the present value of $100,000, discounted for three months at an appropriate rate of interest for a debt of this type.
This is proper because of the time value of money. In practice, liabilities ordinarily are reported at their maturity amounts if payable within one year because the relatively short time period makes the interest or time value component immaterial. Accounting Principles Board Opinion No 21, “Interest on Receivables and Payables,” specifically exempts from present value valuation all liabilities arising in connection with suppliers in the normal course of business and due within a year.
Answers to Questions (continued)
Question 13-4
Lines of credit permit a company to borrow cash from a bank up to a prearranged limit at a predetermined, usually floating, rate of interest. The interest rate often is based on current rates of the prime London interbank borrowing, certificates of deposit, bankers’ acceptance, or other standard rates. Lines of credit usually must be available to support the issuance of commercial paper.
Lines of credit can be noncommitted or committed. A noncommitted line of credit allows the company to borrow without having to follow formal loan procedures and paperwork at the time of the loan and is less formal, usually without a commitment fee. Sometimes a compensating balance is required to be on deposit with the bank as compensation for the service. A committed line of credit is more formal. It usually requires a commitment fee in the neighborhood of 1/4 of one percent of the unused balance during the availability period. Sometimes compensating balances also are required.
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Question 13-5
When interest is “discounted” from the face amount of a note at the time it is written, it usually is referred to as a “noninterest-bearing” note. They do, of course entail interest, but the interest is deducted (or discounted) from the face amount to determine the cash proceeds made available to the borrower at the outset and included in the amount paid at maturity. In fact, the effective interest rate is higher than the stated discount rate because the discount rate is applied to the face value, but the cash borrowed is less than the face value.
Question 13-6
Commercial paper represents loans from other corporations. It refers to unsecured notes sold in minimum denominations of $25,000 with maturities ranging from 30 to 270 days. The firm would be required to file a registration statement with the SEC if the maturity is beyond 270 days. The name “commercial paper” implies that a paper certificate is issued to the lender to represent the obligation. But, increasingly, no paper is created because the entire transaction is computerized. Recording the issuance and payment of commercial paper is the same as for notes payable.
The interest rate usually is lower than in a bank loan because commercial paper (a) typically is issued by large, sound companies (b) directly to the lender, and (c) normally is backed by a line of credit with a bank.
Question 13-7
This is an example of an accrued expense – an expense incurred during the current period, but not yet paid. The expense and related liability should be recorded as follows:
Salaries expense 5,000
Salaries payable 5,000
This achieves a proper matching of this expense with the revenues it helps generate.
Question 13-8
When a company collects cash from a customer as a refundable deposit or as an advance payment for products or services, a liability is created obligating the firm to return the deposit or to supply the products or services. When the amount is to be returned to the customer in cash, it is a refundable deposit. When the amount will be applied to the purchase price when goods are delivered or services provided (gift certificates, magazine subscriptions, layaway deposits, special order deposits, and airline tickets) it is a customer advance.
Question 13-9
Examples of amounts collected for third parties that represent liabilities until remitted are sales taxes, and payroll-related deductions such as federal and state income taxes, social security taxes, employee insurance, employee contributions to retirement plans, and union dues.
Question 13-10
1. Current liability — The requirement to classify currently maturing debt as a current liability includes debt that is callable , or due on demand, by the creditor in the upcoming year even if the debt is not expected to be called.
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2 Long-term liability — The current liability classification includes (a) situations in which the
creditor has the right to demand payment because an existing violation of a provision of the debt agreement makes it callable and (b) situations in which debt is not yet callable, but will be callable within the year if an existing violation is not corrected within a specified grace period – unless it's probable the violation will be corrected within the grace period. In this case, the existing violation is expected to be corrected within 6 months.
Question 13-11
Short-term obligations can be reported as noncurrent liabilities if the company (a) intends to refinance on a long-term basis and (b) demonstrates the ability to do so by a refinancing agreement or by actual financing.
Question 13-12
A loss contingency is an existing situation, or set of circumstances involving potential loss that will be resolved when some future event occurs or doesn’t occur. Examples: (1) an unsettled tax deficiency assessed by the IRS, (2) a possible uncollectible receivable, (3) being the defendant in a lawsuit.
Question 13-13
The likelihood that the future event(s) will confirm the incurrence of the liability must be categorized as:
P ROBABLE – the confirming event is likely to occur.
R EASONABLY P OSSIBLE– the chance the confirming event will occur is more than remote but less than likely.
R EMOTE– the chance the confirming event will occur is slight.
Question 13-14
A liability should be accrued if it is both probable that the confirming event will occur and the amount can be at least reasonably estimated.
Question 13-15
If one or both of the accrual criteria is not met, but there is at least a reasonable possibility that an obligation exists (the loss will occur), a disclosure note should describe the contingency. The note also should provide an estimate of the possible loss or range of loss, if possible. If an estimate cannot be made, a statement to that effect should be included.
Question 13-16
1. Manufacturers’ product warranties — these inevitably involve expenditures, and reasonably
accurate estimates of the total liability for a period usually are possible, based on prior experience.
2. Cash rebates and other premium offers — these inevitably involve expenditures, and reasonably
accurate estimates of the total liability for a period usually are possible, based on prior experience.
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Question 13-17
The contingent liability for warranties and guarantees usually is accrued. The estimated warranty (guarantee) liability is credited and warranty (guarantee) expense is debited in the reporting period in which the product under warranty is sold. An extended warranty provides warranty protection beyond the manufacturer’s original warranty. A manufacturer’s warranty is offered as an integral part of the product package. By contrast, an extended warranty is priced and sold separately from the warranted product. It essentially constitutes a separate sales transaction and is recorded as such.
Question 13-18
Several weeks usually pass between the end of a company’s fiscal year and the date the financial statements for that year actually are issued. Any enlightening events occurring during this period should be used to assess the nature of a loss contingency existing at the report date. Since a liability should be accrued if it is both probable that the confirming event will occur and the amount can be at least reasonably estimated, the contingency should be accrued.
Question 13-19
When a contingency comes into existence only after the year-end, a liability cannot be accrued because none existed at the end of the year. Yet, if the loss is probable and can be reasonably estimated, the contingency should be described in a disclosure note. The note should include the effect of the loss on key accounting numbers affected. Furthermore, even events other than contingencies that occur after the year-end but before the financial statements are issued must be disclosed in a “subsequent events” disclosure note if they have a material effect on the company’s financial position. (i.e., an issuance of debt or equity securities, a business combination, or discontinued operations).
Question 13-20
When an assessment is probable, reporting the possible obligation would be warranted if an unfavorable settlement is at least reasonably possible. This means an estimated loss and contingent liability would be accrued if (a) an unfavorable outcome is probable and (b) the amount can be reasonably estimated. Otherwise footnote disclosure would be appropriate. So, when the assessment is unasserted as yet, a two-step process is involved in deciding how it should be reported:
1. Is the assessment probable ? If it is not, no disclosure is warranted.
2. If the assessment is probable , evaluate (a) the likelihood of an unfavorable outcome and (b) whether the dollar amount can be estimated to determine whether it should be accrued, disclosed only, or neither.
Question 13-21
You should not accrue your gain. A gain contingency should not be accrued. This conservative treatment is consistent with the general inclination of accounting practice to anticipate losses, but to recognize gains only at their realization. Though gain contingencies are not recorded in the accounts, they should be disclosed in notes to the financial statements. Attention should be paid that the disclosure note not give "misleading implications as to the likelihood of realization."
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EXERCISES
Exercise 13-1
Requirement 1
Cash ............................................................................ 8,000,000
Notes payable......................................................... 8,000,000 Requirement 2
Interest expense ($8,000,000 x 12% x 2/12).............. 160,000
Interest payable...................................................... 160,000 Requirement 3
Interest expense ($8,000,000 x 12% x 7/12).............. 560,000
Interest payable (from adjusting entry)...................... 160,000
Notes payable (face amount)...................................... 8,000,000
Cash (total)............................................................. 8,720,000 2004
Sept. 1
Interest expense ($10,000,000 x 9% x 8/12)*......................... 600,000 Discount on notes payable ................................................. 600,000 Notes payable (balance).......................................................... 10,000,000 Cash (maturity amount)...................................................... 10,000,000
* or, ($9,325,000 x 9.6515% x 8/12) = $600,000
Exercise 13-5
Requirement 1
Cash........................................................................................... 5,200
Liability – gift certificates ................................................... 5,200
Cash ($2,100 + 84 - 1,300) (884)
Liability – gift certificates ........................................................ 1,300
Sales revenue........................................................................ 2,100
Sales taxes payable (4% x $2,100) (84)
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Requirement 2
Gift certificates sold
$5,200 Gift certificates redeemed 1,300 Liability to be reported at December 31 $3,900
Requirement 3 The sales tax liability is a current liability because it is payable in January.
The liability for gift certificates is part current and part noncurrent:
Gift certificates sold $5,200
x 80%
Estimated current liability $4,160
Gift certificates redeemed (1,300)
Current liability at December 31 $2,860
Noncurrent liability at December 31 ($5,200 x 20%) 1,040
Total $3,900
Exercise 13-7
Requirement 1
Cash.................................................................................... 7,500
Liability – customer advance ........................................ 7,500
Requirement 2
Cash.................................................................................... 25,500
Liability – refundable deposits ..................................... 25,500
Requirement 3
Accounts receivable............................................................
856,000 Sales revenue ................................................................
800,000 Sales taxes payable ([5% + 2%] x $800,000)................ 56,000
Exercise 13-8
Normally, short-term debt (payable within a year) is classified as current liabilities. However, when such debt is to be refinanced on a long-term basis, it may be included with long-term liabilities. The narrative indicates that Sprint has both (1) the intent and (2) the ability ("existing long-term credit facilities") to refinance on a long-term basis. Thus, Sprint reported the debt as long-term liabilities.
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Exercise 13-10
Requirement 1
This is a loss contingency. There may be a future sacrifice of economic benefits (cost of satisfying the warranty) due to an existing circumstance (the warranted awnings have been sold) that depends on an uncertain future event (customer claims).
The liability is probable because product warranties inevitably entail costs. A reasonably accurate estimate of the total liability for a period is possible based on prior experience. So, the contingent liability for the warranty is accrued. The estimated warranty liability is credited and warranty expense is debited in 2003, the period in which the products under warranty are sold. Requirement 2
2003 Sales
Accounts receivable......................................................... 5,000,000
Sales ............................................................................ 5,000,000
Accrued liability and expense
Warranty expense (3% x $5,000,000)............................. 150,000
Estimated warranty liability ....................................... 150,000
Actual expenditures
Estimated warranty liability ............................................ 37,500
Cash, wages payable, parts and supplies, etc. ............ 37,500 Requirement 3
Warranty Liability
Estimated liability
Actual
Balance
Exercise 13-16
Requirement 1
Warranty expense ([4% x $2,000,000] - $30,800).................. 49,200
Estimated warranty liability ............................................... 49,200 Requirement 2
Bad debt expense (2% x $2,000,000)...................................... 40,000
Allowance for uncollectible accounts ................................ 40,000
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Requirement 3
This is a loss contingency. Classical can use the information occurring after the end of the year and before the financial statements are issued to determine appropriate disclosure.
Loss – litigation.......................................................................
1,500,000 Liability - litigation.............................................................
1,500,000
A disclosure note also is appropriate.
Requirement 4
This is a gain contingency. Gain contingencies are not accrued even if the gain is probable and reasonably estimable. The gain should be recognized only when realized. A disclosure note is appropriate.
Requirement 5
Loss – product recall..................................................................
500,000 Liability - product recall........................................................
500,000 A disclosure note also is appropriate.
Requirement 6
Promotional expense ([60% x $25 x 10,000] – $105,000).........
45,000 Estimated premium liability .................................................. 45,000 Exercise 13-18
Item Reporting Method
__C_ 1. Commercial paper.
N. Not reported __D_ 2. Noncommitted line of credit. C. Current liability __C_ 3. Customer advances. L. Long-term liability __C_ 4. Estimated warranty cost. D. Disclosure note only __C_ 5. Accounts payable. A. Asset __C_ 6. Long-term bonds that will be callable by the creditor in the upcoming year unless an
existing violation is not corrected (there is a reasonable possibility the violation will be
corrected within the grace period). __C_ 7. Note due March 3, 2004. __C_ 8. Interest accrued on note, Dec. 31, 2003. __L_ 9. Short-term bank loan to be paid with proceeds of sale of common stock. __D_ 10. A determinable gain that is contingent on a future event that appears extremely likely to occur in three months. __C_ 11. Unasserted assessment of back taxes that probably will be asserted, in which case there
would probably be a loss in six months. __N_ 12. Unasserted assessment of back taxes with a reasonable possibility of being asserted, in
which case there would probably be a loss in 13 months.
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__C_ 13. A determinable loss that is contingent on a future event that appears extremely likely to occur in three months.
__A_ 14. Bond sinking fund.
__C_ 15. Long-term bonds callable by the creditor in the upcoming year that are not expected to be called.
Exercise 13-21
The note describes a loss contingency. Dow anticipates a future sacrifice of economic benefits (cost of remediation and restoration) due to an existing circumstance (environmental violations) that depends on an uncertain future event (requirement to pay claim).
Dow considers the liability probable and the amount is reasonably estimable. As a result, the company accrued the liability:
($ in millions) Loss provision from environmental claims (325)
Liability for settlement of environmental claims (325)
Exercise 13-22
Salaries and wages expense (total amount earned) 500,000
Withholding taxes payable (federal income tax) 100,000
........Social security taxes payable ($500,000 x 6.2%) 31,000
................Medicare taxes payable ($500,000 x 1.45%) 7,250
...........Salaries and wages payable (net pay) 361,750
Payroll tax expense (total)............................. 69,250
Social security payable (employer’s matching amount) 31,000
FICA taxes payable (employer’s matching amount) 7,250
Federal unemployment tax payable ($500,000 x 0.8%) 4,000
..State unemployment tax payable ($500,000 x 5.4%) 27,000
Problem 13-2
Requirement 1
2003
a. No entry is made for a line of credit until a loan actually is made. It would be described
in a disclosure note.
b. Cash
................................................................................. 12,000,000
Notes
payable............................................................. 12,000,000
c. Cash.................................................................................. 2,600
Liability – refundable deposits ................................. 2,600
d. Accounts receivable (total).............................................. 4,346,000
Sales revenue (given)................................................. 4,100,000
Sales taxes payable ([3% + 3%] x $4,100,000)......... 246,000
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e.
Interest expense ($12,000,000 x 10% x 3/12)................. 300,000 Interest payable......................................................... 300,000
2004 f. Cash ................................................................................. 10,000,000
Bonds payable............................................................ 10,000,000
Interest expense ($12,000,000 x 10% x 2/12)................. 200,000
Interest payable (from adjusting entry)........................... 300,000
Notes payable (face amount)........................................... 12,000,000
Cash ($12,000,000 + 500,000)................................... 12,500,000
g.
Liability – refundable deposits .......................................
1,300 Cash............................................................................ 1,300 Requirement 2
C URRENT L IABILITIES :
Accounts payable $ 252,000
Current portion of bank loan 2,000,000*
Liability – refundable deposits 2,600
Sales taxes payable 246,000
Accrued interest payable 300,000
Total current liabilities $2,800,600
L ONG -TERM L IABILITIES :
Bank loan to be refinanced
on a long-term basis $10,000,000*
* The intent of management is to refinance all $12,000,000 of
the bank loan, but the actual refinancing demonstrates the
ability only for $10,000,000.
Problem 13-3
Requirement 1
a. The requirement to classify currently maturing debt as a current liability includes debt that is
callable by the creditor in the upcoming year – even if the debt is not expected to be called. So, the entire $40 million debt is a current liability.
b. $5 million can be reported as long term, but $1 million must be reported as a current liability.
Short-term obligations that are expected to be refinanced with long-term obligations can be reported as noncurrent liabilities only if the firm (a) intends to refinance on a long-term basis and (b) actually has demonstrated the ability to do so. Ability to refinance on a long-term basis
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can be demonstrated by either an existing refinancing agreement or by actual financing prior to the issuance of the financial statements. The refinancing agreement in this case limits the ability to refinance to $5 million of the notes. In the absence of other evidence of ability to refinance, the remaining $1 million cannot be reported as long term.
c. The entire $20 million maturity amount should be reported as a current liability because that
amount is payable in the upcoming year and it will not be refinanced with long-term obligations nor paid with a bond sinking fund.
d. The entire $12 million loan should be reported as a long-term liability because that amount is
payable in 2006 and it will not be refinanced with long-term obligations nor paid with a bond sinking fund. The current liability classification includes (a) situations in which the creditor has the right to demand payment because an existing violation of a provision of the debt agreement makes it callable and (b) situations in which debt is not yet callable, but will be callable within the year if an existing violation is not corrected within a specified grace period – unless it's probable the violation will be corrected within the grace period. Here, the existing violation is expected to be corrected within 6 months (actually 3 months in this case).
Requirement 2
December 31, 2003
($ in millions)
Current
Liabilities
Accounts payable and accruals $ 22
10% notes payable due May 2004 1
Currently maturing portion of long-term debt:
11% bonds due October 31, 2014,
redeemable on October 31, 2004 $40
12% bonds due September 30, 2004 20 60 Total Current Liabilities 83
Long-Term
Debt
Currently maturing debt classified as long-term:
10% notes payable due May 2004 (Note X) 5 9% bank loan due October 2009 12
Total Long-Term Liabilities 17 Total Liabilities$100
N OTE X: C URRENTLY MATURING DEBT CLASSIFIED AS LONG-TERM
The Company intends to refinance $6 million of 10% notes that mature in May of 2004. In March, 2004, the Company negotiated a line of credit with a commercial bank for up to $5 million any time during 2004. Any borrowings will mature two years from the date of borrowing. Accordingly, $5 million was reclassified to long-term liabilities.
Problem 13-5
a. This is a loss contingency. Eastern can use the information occurring after the end of the year in
determining appropriate disclosure. It is unlikely that Eastern would choose to accrue the $122
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million loss because the judgment will be appealed and that outcome is uncertain. A disclosure note is appropriate: _______________________________
Note X: Contingency
In a lawsuit resulting from a dispute with a supplier, a judgment was rendered against Eastern Corporation in the amount of $107 million plus interest, a total of $122 million at February 3, 2004. Eastern plans to appeal the judgment. While management and legal counsel are presently unable to predict the outcome or to estimate the amount of any liability the company may have with respect to this lawsuit, it is not expected that this matter will have a material adverse effect on the company.
b. This is a loss contingency. Eastern can use the information occurring after the end of the year in determining appropriate disclosure. Eastern should accrue the $140 million loss because the ultimate outcome appears settled and the loss is probable.
Loss – litigation......................................................
140,000,000 Liability - litigation.............................................
140,000,000
A disclosure note also is appropriate:
_________________________________
Notes: Litigation In November 2002, the State of Nevada filed suit against the Company, seeking civil penalties and injunctive relief for violations of environmental laws regulating hazardous waste. On January 12, 2004, the Company announced that it had reached a settlement with state authorities on this matter. Based upon discussions with legal counsel, the Company, has accrued and charged to operations in 2003, $140 million to cover the anticipated cost of all violations. The Company believes that the ultimate settlement of this claim will not have a material adverse effect on the Company's financial position.
c. This is a gain contingency. Gain contingencies are not accrued even if the gain is probable and reasonably estimable. The gain should be recognized only when realize
d.
Though gain contingencies are not recorded in the accounts, they should be disclosed in notes to the financial statements.
_______________________________
Note X: Contingency
Eastern is the plaintiff in a pending lawsuit filed against United Steel for damages due to lost profits from rejected contracts and for unpaid receivables. The case is in final appeal. No amount has been accrued in the financial statements for possible collection of any claims in this litigation.
d. No disclosure is required because an IRS claim is as yet unasserted, and an assessment is not probable . Even if an unfavorable outcome is thought to be probable in the event of an assessment and the amount is estimable, disclosure is not required unless an unasserted claim is probabl
e.
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Problem 13-9
List A List B
j_ 1. Face amount x Interest rate x Time a. Informal agreement
g 2. Payable with current assets b. Secured loan
h 3. Short-term debt to be refinanced c. Refinancing prior to the issuance
with common stock of the financial statements
i_ 4. Present value of interest plus d. Accounts payable
present value of principal e. Accrued liabilities
d 5. Noninterest-bearing f. Commercial paper
a 6. Noncommitted line of credit g. Current liabilities
b_ 7. Pledged accounts receivable h. Long-term liability
c_ 8. Reclassification of debt i. Usual valuation of liabilities
f_ 9. Purchased by other corporations j. Interest on debt
e_ 10. Expenses not yet paid k. Customer advances
l_ 11. Liability until refunded l. Customer deposits
k_ 12. Applied against purchase price
Communication Case 13-7
Memorandum:
To: Mitch
Riley
From: Your
Name
Re:Accounting for contingencies
Below is a brief overview of my initial thoughts on how Western should account for the four contingencies in question.
1. The labor disputes constitute a loss contingency. Though a loss is probable, the amount of loss
is not reasonably estimable. A disclosure note is appropriate:
_______________________________
Note X: Contingency
During 2003, the Company experienced labor disputes at three of its plants. The Company hopes an agreement will soon be reached. However negotiations between the Company and the unions have not produced an acceptable settlement and, as a result, strikes are ongoing at these facilities.
2. The A. J. Conner matter is a gain contingency. Gain contingencies are not accrued even if the
gain is probable and reasonably estimable. The gain should be recognized only when realized.
Though gain contingencies are not recorded in the accounts, they should be disclosed in notes to the financial statements.
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Note X: Contingency
In accordance with a 2001 contractual agreement with A.J. Conner Company, the Company is entitled to $37 million for certain fees and expense reimbursements. The bankruptcy court has ordered A.J. Conner to pay the Company $23 million immediately upon consummation of a proposed merger with Garner Holding Group.
3. The contingency for warranties should be accrued:
Warranty expense ([2% x $2,100 million] – $1 million) 41,000,000
Estimated warranty liability 41,000,000
The liability at December 31, 2003, is reported as $41 million.
4. The Crump Holdings lawsuit is a loss contingency. Even though the lawsuit occurred in 2004,
the cause for the action occurred in 2003. Only a disclosure note is needed because an unfavorable outcome is reasonably possible, but not probable. Also, the amount is not reasonably estimable. _______________________________ Note X: Contingency
Crump Holdings filed suit in January 2004 against the Company seeking $88 million, as an adjustment to the purchase price in connection with the Company's sale of its textile business in 2003. Crump alleges that the Company misstated the assets and liabilities used to calculate the purchase price for the division. The Company has answered the complaint and intends to vigorously defend the lawsuit. Management believes that the final resolution of the case will not have a material adverse effect on the Company's financial position.
We can discuss these further in our meeting later today.
Analysis Case 13-17
1. The five components of current liabilities are:
2001 2000
Current Liabilities:
Current portion of long-term debt $ 221,392 $ 6,537
Accrued salaries and employee benefits 699,906 755,747
Accounts payable 1,255,298 1,120,855
Accrued expenses 1,072,920 1,007,887
Total current liabilities 3,249,516 2,891,026
2. Current assets are sufficient to cover current liabilities in both 2001 and 2000:
Total current assets: $ 3,449,061 $3,284,744
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The current ratio for 2001 is: $3,449,061 ÷ 3,249,516 = 1.06
The current ratio for 2000 is: $3,284,744 ÷ 2,891,026 = 1.14,
which is close to the same.
Comparing liabilities that must be satisfied soon with assets that either are cash or will be converted to cash soon provides a useful measure of a company’s liquidity. A current ratio of 1 to 1 or higher sometimes is considered a rule-of-thumb standard. However, the current ratio is but one indication of liquidity. Each ratio is but one piece of the puzzle.
3. From Note 3 we see that the two largest accrued expenses for FedEx in 2001 were insurance expense
and compensated absences. An accrued expense is an expense incurred during the current period, but not yet paid. FedEx recorded these as adjusting entries at the end of the reporting period with debits to the appropriate expenses and credits to related liabilities. This helps achieve a proper matching of expenses with the revenues they help generate.
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
激励机制设计的五个原则 建立激励机制必须要研究员工的需求，依照各种激励理论将不同的激励方法加以适当组合。只有对不同的情况区别对待，使用相应的激励手段，才能对企业团队和员工个人实施有效地激励。因此，民营企业要建立良好的人才激励机制，必须遵循物质激励与精神激励相结合、正激励与负激励相结合、长期激励与短期激励相结合、绩效原则、公平原则等基本原则，并且有所侧重，必须想方设法了解并满足员工多元化的个人心理需求，采取多种形式的激励手段，充分激发员工潜能，确保激励机制的合理性和实效性。 一、物质激励与精神激励相结合原则 从管理学上说，激励可分为两类：一类是物质激励，也叫薪酬激励；另一类是精神激励，又叫成长激励。物质激励与精神激励作为激励的两种不同类型，是相辅相承、缺一不可的，只强调物质激励而忽视精神激励或只强调精神激励而忽视物质激励都是片面和错误的。 在实际工作中，一些人总以为有钱才会有干劲，有实惠才能有热情，精神激励是水中月、镜中影，好看却不中用。正是这种片面的理解，致使一部分人斤斤计较、唯利是图，甚至弄虚作假、违法乱纪，给组织环境和社会风气都带来极大危害。另有一些人总爱把大道理挂在嘴边，只讲贡献不讲需要，只讲觉悟不讲利益，以为大家靠喝西北风也能有干劲，这些人恰恰忘了:“思想一旦离开利益，就一定会使自己出丑”。为了避免以上两种片面性的发生，防止“单打”现象的出现，在激励中一定要坚持物质激励与精神激励相结合的方针。 强调物质激励与精神激励相结合，并不是说不需要有所侧重，物质激励与精神激励是对人们物质需要和精神需要的满足，而人们的物质需要和精神需要在层次与程度上受多种因素的制约，并随主客观条件的发展而不断有所变化.从社会角度来看，一般来说，社会经济文化发展水平比较低，人们的物质需求就会比较强烈，而在社会经济文件发展水平比较高的条件下，人们的精神需要则会占主导地位。从个人角度来看，一个人受教育的程度、所从事的工作性质及其自身的品德修养也会对需要产生很大程度的影响。所以，不论从个人发展还是从社会发展
虚拟演播室是视频技术于计算机技术结合的产物，把计算机图形图像处理技术与传统的色键技术集合起来形成的。是一种新颖的独特的电视节目制作技术。 虚拟演播室技术原理：虚拟演播室技术与色键技术十分相像，他是由前景主持人为主的画面和背景画面，采用色键的方法构成一个整体，产生人物置身于背景中的组合画面。 虚拟演播室工作原理 虚拟演播室装修的总体要求： 建立一个功能完善的虚拟演播室，需要做到如下基本要求: 1、要求演播室的拾音空间首先具有较好的语言清晰度、可懂度，其次是要有良好的声音丰满度， 2、要求演播室内各处要有合适的响度和均匀度，具有相应的满足拾音要求的混响频率特性。 3、抑制影响听、拾音音质的声缺陷，防止出现声聚焦、驻波、颤动回声、低频嗡声等。 4、演播室内墙面的声学装饰考虑在装饰大方美观、造型新颖的基础上对于高中低各频段的声学处理方式，特别是低频段的声学处理方式方法。 演播室的建声指标：混响时间≤0.6S±0.05S；噪声评价曲线NR-30---NR-35。 设计的隔声门隔声量大于35dB并具有好的密封性。 5、演播室声学建声装饰所选用的材料符合国家相应的强制消防要求，要求采用达到B1、B2级标准的材料。 6、演播室声学建声装饰所选用的材料符合国家相应的强制环保要求，特别是要求甲醛的释放量为＜0。1mg/m3。墙面装饰层内禁止使用不安全和危害性较高的吸声材料。 7、装饰踢脚线兼做视音频线槽并做屏蔽处理。 8、演播室配置录制指示灯和紧急逃生指示灯。 9、装饰层内的综合布线按要求做穿管处理。 10、演播室现有的位置南边部分为玻璃幕墙，不利于演播室的隔声，所以要对原幕墙部分进行隔断，制作隔声封闭处理，在保证整体装饰的美观性和隔声性的同时，还应保证演播室正常的通风换气。 11、导控室地面用防静电地板，装修过程中做好设备布线（强电，弱电），做好防雷，接地各类设施的设计施工。 12、装修预留好空调位置，并配合本台做好空调，配电等设备的安装施工。
会计英语词汇大汇总，要背熟哦！2018-01-06会计说 会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin.
促销活动中激励机制如何设置您的激励措施达到了激励目的了吗？ 现今，很多商场在做大型促销活动的时候，均设置了动员与激励环节，以期望最大限度地调动活动参与人员的积极性，提高活动的接单量。大量的事实也证明，好的激励方案对活动的成功开展的确起到了积极的作用，值得肯定。但是，也出现了不少“无效激励”的现象，需要进行改良。 问题的关键是激励机制如何制定才能真正实现激发个人或团队斗志，提高团队协同作战能力、营造良好的分享氛围、提高活动接单量等，而不至于出现激励后遗症，这是管理者在制定激励方案时需要仔细斟酌和考量的。 激励措施的分类 激励按性质划分，一般分为正激励与负激励两种；按方式划分，一般分为物质奖励与精神奖励两种；按形式划分，一般分为团队激励与个人激励两种；按周期划分，一般分为短期激励与长期激励两种等等，形式多种多样，在此就不一一赘述。 仔细看了很多商场提交的活动方案，相当一部分的商场在活动期间的激励方案如下： 个人奖励：1—5单以上，奖励20元/单；6—10单以上，奖励30元/单；10—20单以上，奖励45元/单；21—30单以上，奖励60元/单；31—40单以上，奖励80元/单 集体奖励：完成目标180单，奖励集体漂流或旅游一次。 这种做法的好处是简单、易操作，但存在的弊端是过于简单，同时还存在很多漏洞，不一定能达到激励的目的。 制定激励方案 在制定激励方案时，须综合考虑目标可实现性、团队氛围、个人接单能力、活动力度（与自己以往比、与对手比）、活动宣传面、活动开展时间（淡季还是旺季）、以往所采用过的方式方法等因素，同时切忌简单的复制商场的激励方案，否则，就会出现有激励无动力的局面，达不到激励的目的。 总体目标的制定建议分三级设置：确保级（及格线）、力争级（成功线），冲击级（非常成功线），这样的好处是可望又可及。如：保60单、争80单、冲100单，再设置相应的奖励。 团队目标和个人目标的设定上，同样也采用三级别设置，这样的好处是能将总目标分解到具体的每个人，真正实现千斤重担人人挑，人人头上有指标。
VS-VSCENE 虚拟演播室系统方案建议书北京华视恒通系统技术有限公司
北京华视恒通系统技术有限公司 目栩 公司简介................................................................................................................................................................... 3.. . 惊）前悅........................................................................................................................................................................................ 4.. . . 二）系统方案设计.................................................................................................................................................. 4.. . 1、设计原则........................................................................................................................................... 4.. . 2、设计方案........................................................................................................................................... 5.. . 3、系统结构原枞图............................................................................................................................. 7.. . 4、系统功能特点 ................................................................................................................................ 1..0. 5、TOPACK-C抠K 像卡................................................................................................................ 1..2 6、TOPACK-CG/AUD旓IO幕混愃卡 ................................................................................ 1..3 三）软件系统功能................................................................................................................................................. 1..5. 1、系统参数设敢 ................................................................................................................................ 1..5. 2、抠像参数设敢 ................................................................................................................................ 1..7. 3、场景编排.......................................................................................................................................... 1..8. 4、实时控敥.......................................................................................................................................... 2..0. 5、远程旓幕客户端............................................................................................................................ 2..2. 四）设备悪本及效果图........................................................................................................................................ 2..3. 五）系统配敢........................................................................................................................................................................................ 2..4 . 售后服务措施及承诺 ............................................................................................................................................. 2..6.
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
封面 作者：ZHANGJIAN 仅供个人学习，勿做商业用途
员工激励机制方案 人力资源是现代企业的战略性资源，也是企业发展的最关键的因素，而激励开发是人力资源的重要手段。企业实行激励机制的最根本的目的是正确地诱导员工的工作动机，使他们在实现组织目标的同时实现自身的需要，增加其满意度，从而使他们的积极性和创造性保持和发扬到最佳状态。建立一套科学有效的激励机制直接关系企业的生存和发展。在企业激励机制的创建中，不能忽视人的需要的作用，只有建立以人为本的激励机制，才能使其在企业的生存和发展中发挥巨大的作用。 一、员工的基本需要（本中心的工资激励制度） 激励来源于需要。作为企业的经营者首先应该了解员工除了薪酬和福利待遇等最基本的需要之外还存在着如安全的需要、归属的需要、社会的需要、自我价值实现的需要等多方面的需求。物质需要仅仅是员工基本需要的一个方面。实际上员工的需要是多种多样的，不同的人有不同的需要，员工共同的需要就是企业的需要。人们有了需求才会有动力，当然员工的需求必须是他经过努力后才能达到的，这样才能起到激励的作用。因此，建立合理有效的激励机制，就必须根据员工的需要对激励的目标和方法进行具体的研究，采取多方面的激励途径和方法与之相适应，在“以人为本”的员工管理模式基础上建立企业的激励机制。从本中心的激励模式来分析，员工的满意度达不到理想的程度，难以留住人才。 二、激励的基本方式 一般来说，根据需求的不同，可将激励分为四大类；成就激励、能力激励、环境激励和物质激励。 (一)成就激励 近代著名管理学家麦克利兰明确的将人在基本需求(生理一安全)之上的部分分为社会交往——权力欲望——成就欲望等三个不同的层次。在人的需求层次中，成就需要是人的一个相对较多的需求层次。成就激励的基本出发点是随着社会的发展、人们的生活水平逐渐提高，越来越多的人在选择工作时不仅仅是为了生存，更多的是为了获得一种成就感，从实际意义上来说，成就激励是员工激励
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
思考：如何设计一个组织的激励制度？ 什么是激励？美国管理学家贝雷尔森（Berelson）和斯坦尼尔（Steiner）给激励下了如下定义：“一切内心要争取的条件、希望、愿望、动力都构成了对人的激励。——它是人类活动的一种内心状态。”人的一切行动都是由某种动机引起的，动机是一种精神状态，它对人的行动起激发、推动、加强的作用。 如何在工作上调动员工的积极性，激发全体员工的创造力，是开发人力资源的最高层次目标。作为企业，需要塑造激发员工创造力的环境和机制：一是创造一个鼓励员工开拓创新精神和冒险精神的宽松环境以及思想活跃和倡导自由探索的氛围；二是建立正确的评价和激励机制，重奖重用有突出业绩的开拓创新者；三是强化企业内的竞争机制，激励人们去研究新动向、新问题，并明确规定适应时代要求的技术创新和管理创新的具体目标；四是要求企业必须组织员工不断学习以更新知识，并好好的引导他们面对现实去研究技术的新动向。同时做到在员工心里，使他们知道工作行为的实际效果，产生员工高效工作、高满足的结果。 对于激励的方式现在学术界有很多种理论和方法，有著名的马斯洛需求层次理论、激励—保健双因素理论，其中激励因素为满意因素，有了它便会得到满意和激励。保健因素为不满意因素，没有它会产生意见和消极行为。其实诸多模式中都不外乎两个方式：正面激励与反面激励。 对此我们可以从上述两个方面入手建立一个适合、有效的激励模式。 薪酬层面： 企业的人力资源管理系统中，薪酬问题无疑是最为敏感的问题之一。长期以来，分配制度上存在的问题一直困扰着众多企业管理系统运行效率与效果。目前，众多国内企业分配制度上都不同程度地存在两个问题，一是分配中的平均主义，这在国企尤为突出；二是薪资支付的随机性，这是众多民营企业的通病。我在公司实践调查中发现，公司老总总是热衷于绩效管理系统的建设，而不愿意对薪酬系统进行相应的变革。他们的理由很简单：进行薪酬系统变革可能对企业绩效没有直接的影响，况且一旦变革，也许就得加工资，这是多数老板们不情愿看到的，因此也就不会搞这个既发精力又增加人力成本的事。所以在激励员工方面是没有到位的。 从总体管理流程来看，薪酬管理属于企业人力资源管理的一个末端环节，特别是在企业最底层的员工，对于他们这个薪酬的激励作用可以说是整个企业中最大的。前面已提到他们大多是从经济水平低的农村来的，所以物质的满足即是他们工作最重要的目的了。针对员工我们可以采用以下方法建立薪酬机制： 其一是废除官僚的行政级别制度建立以市场为导向的薪酬机制 在薪酬制度上企业一般采用行政级别制，在这种制度下员工的发展是极为单向的，要想多赚钱只有“熬”级别，通过对制造企业的岗位分析，其车间员工占一个相当大的比例，余下的或做技术的员工，或做销售的员工，他们不可能都安排担任行政的级别，在这种现状下，上至高层领导、中至车间领导、下至基层员工，三者继续倚老卖老、抱残守缺、继续维系个人利益、裙带利益和派系利益。要想清除这种不良的现象，必须废除官僚的行政级别制建立以市场为导向的薪酬机制，在这种机制下，薪酬不再以行政级别为标准，而是以员工对企业
财务会计英语专业常用词汇大全 a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销 amortization schedule 摊销进度表amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值
建立健全激励机制深化国有企业改革（上） ——四川建立健全国企经营管理者激励机制的探索与启示随着改革的深入，四川省委、省政府进一步认识到：国企要摆脱困境，必须建立起一套符合社会主义市场经济要求的企业制度、管理体制和管理模式。在建立现代企业制度进程中，由于出资者缺位等国情特点，搞活国有企业更有赖于高素质的企业经营管理者，尤其是高素质的职业企业家阶层。而要调动他们的积极性和创造性，必须要有一套适应社会主义市场经济体制要求的激励约束机制。由于四川省委、省政府高度重视，大胆改革，使四川国企经营管理者激励机制的探索建立有较大突破，取得了实质性进展。 一、四川探索国有企业经营管理者激励机制的作法及成效 （一）四川对国企经营管理者的主要激励方式 1、物质激励 四川采取的物质激励形式，归纳起来，主要有六种： (1)业绩计提 报酬结构：基薪＋业绩计提 对省属公司制企业的董事长、总经理或非公司制企业的厂长（经理）主要采用这种激励形式，部分市、县也参照这种形式制定国企经营管理者的报酬方案。其基薪主要根据企业规模、本地区和本企业职工平均工资收入水平确定，其公式为： 基薪＝（本企业职工上年度平均工资＋本地区职工上年度平均工资）÷2×系数 公式中“系数”根据企业资产规模等具体情况，确定在2.0-10.0的范围内。业绩计提以基薪为基础，根据其经营实绩确定。赢利企业、亏损企业的考核指标及计算办法有所区别。赢利企业主要考核指标为净资产增值率、净资产收益率和社会贡献率：净资产增值率每增加1%，按基薪的15%计提业绩收入；净资产收益率每增加1%，按基薪的10%计提业绩收入；社会贡献率每增加1%，按基薪的6%计提业绩收入。亏损企业经营管理者业绩收入主要按减亏增盈指标考核，实行分档递减计提的办法，按减亏额的1-2%计提业绩收入。税收指标是计提业绩收入的否定指标，亏损企业的社会贡献率指标也是计提业绩收入的否定指标。各项考核指标基数原则上以上年实际完成数为基础并参考行业和区域内经济效益水平合理确定，考核指标基数一年一定。同时建立国企经营管理者专用帐户，将其业绩收入的50%存入专户，作为经营管理者任期风险保证金，用于抵补经营管理者以后年度可能形成的亏损。经营管理者调动、解聘或退休时，经离任审计一年后，方能兑现余额。 (2)奖售股权 报酬结构：基薪＋股权或股票期权等 对股份制企业，尤其是上市公司的总经理或董事长采用这种激励形式，其他领导班子成员按照小于1的系数进行折算，通过给予不同数量的股权、股票期权来体现其差别。奖售股权分四种情况：一是奖励股。有些市专门设了两种形式的奖励股份：一种是将经营管理者年薪中的部分奖金折算成普通股份；另一种是凡任期内经济效益连续3年上升及做出其他突出贡献的，按企业净资产的含量折算为股份予以奖励。二是出资购买和送配股。长虹集团改制时，要求经营管理人员购买股份，根据职位和工龄，最多8000多股，最少3000多股。其中董事长兼总经理期初持股7900股，逐年送配后现在达65227股。在任期间，这些股票均被“锁定”，不能出售。三是岗位股。南充、眉山等地在国企股份制改造时，对总经理设岗位股，经理班子其他成员按经理的0.5-0.8比例设置。这种岗位股实际上是一种干股，只享有红利分配权。四是股票期权和分配权期权，目前四川正在积极探索试行这种激励方式。 (3)目标定酬 报酬结构：A目标薪金＋B目标薪金等 这种形式没有基薪。对国有宾馆、饭店、旅游公司以及部分商贸企业，尤其是特殊困难亟待解决的企业总经理或兼职董事长一般采用这种激励形式。1999年，绵阳药业集团外聘一位营销部经理，年薪28万元（没有基薪），交30万元股金并作为风险抵押金，确定销售、利润两项目标：完成销售目标任务3200万元，领取销售部分底薪8万元；完成利润目标400万元，领取利润部分底薪20万元。实现销售的超差部分则按同比例增减销售底薪（增加销售薪金的前提是必须完成利润指标）。利润指标完成额未达到400万元，则按比例扣减利润底薪，利润低于274万元，则按未完成额的26.8%扣减收入和风险金；利润超出400万元的部分则按所得税后剩余部分的40%提成，年总收入的25%留在公司作为本人风险抵押金。目标定酬的激励约束作用很大，1-9月，该营销部实现利润470万元，是上年同期利润的8倍，净资产收益率已达71.2%。 (4)准公务员报酬 报酬结构：工资＋津贴、奖金等 对承担政策目标的水、电、气、电信、邮政及对国民经济和国家安全具有特殊战略意义的大型集团
虚拟演播室技术说明 由于虚拟演播室系统不同于传统演播室的抠像,它允许几台摄象机在不同的角度分做推、拉、摇、移等动作。为了保证摄象机在蓝箱中拍摄的人物与计算机制作的虚拟场景通过色键组合成系统准确合成,要求虚拟演播室系统中人物的活动空间(蓝箱)要有非常均匀和柔和的照明,不能有硬的影子出现,所以首先应用柔光灯把蓝箱铺满打匀,形成一个基本光。 根据贵台的实际情况，设计方案如下： 1.篮箱立面墙的布光：在灯具的选择上,虽然近年来国内一些灯 光企业相继推出了虚拟演播室专用灯光设备,但是由于大多数 电视台虚拟演播室是在原有传统演播室中设置的,所以虚拟演 播室的布光可利用传统演播室的灯具进行布光。布光时,我们 首先考虑选用冷光源——4×55W三基色柔光灯9台,由于它是 散射型光源,布光面积大,容易将墙体的光布匀。 2.篮箱地面布光：在虚拟演播室节目制作时,画面如果出人物的 全景,出现虚拟的地面时,这时不但主持人身后和两侧的蓝墙 要有均匀的布光,而且蓝箱的地面也要有非常均匀的照明。本 方案我们采用4×55W三基色柔光灯6台，作为地面布光，使 篮箱地面光线均匀； 3.人物布光：虚拟演播室人物的布光基本方法和对光比的要求, 仍采用传统演播室的三点式布光和对光比的要求,但同时要考 虑到虚拟演播室的特点。灯光人员在布光前要使人物的主光方
向与虚拟场景中的主光方向一致,同时使光的强弱、硬柔、色彩也都要与虚拟场景中的主光方向一致。使人和景在画面上融为一体,看起来真实。方案采用冷热光源混合式布光，用2台6×55W三基色柔光灯作为侧光，4×55W、6×55W三基色柔光灯各2台，1KW透射式聚光灯2台，作为人物的主面光和辅助面光，使拍摄人物更加丰满圆润； 4.吊挂系统采用格珊架式悬挂，充分利用室内空间高度，避免拍 摄全景时发生“穿帮”现象； 5.整个虚拟演播室采用冷热混合光源布光，总功率为9KW、色温 3200k、中心照度900Lux，满足贵台的虚拟演播室拍摄需求。
常用会计类英语词汇汇总基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
SUNUR-VS三维虚拟演播室系统集成方案 一、系统综述 如何在有限的时间内，不用花费大量的精力和财力，就能轻松地搭建出富有创意的演播室，制作出精彩新颖又充满无限魅力的节目？如何在现有的标清环境下选择面向未来的高清系统而不浪费投资？福州索普电子科技有限公司推出的面向未来创新虚拟演播室系统——ＳＵＮＵＲ-ＶＳ，一个先进的、实用的、高度集成的、真三维、全场景的虚拟演播室完整解决方案，可以轻而易举地让您的梦想成真。 SUNUR VS三维虚拟场景解决方案使虚拟演播室系统去除了烦琐的硬件配置和大规模的数据运算，凭借简单的设置和直观的用户界面，使之成为一套功能强大的广播电视节目制作工具。只要利用摄影棚中的一小部分空间搭配绿色或蓝色背景，加上摄影灯光，把人物拍下，通过系统集成的色键器，对摄像机获得的信号与虚拟演播室系统信号进行处理，即可实现演播主体与虚拟场景的合成。从此，不再受狭小空间和景物的限制，使用SUNUR VS三维虚拟演播室系统，充分发挥您的想象力和创造力，便可满足任何电视节目现场直播、后期制作及应用的需要。并且，SUNUR VS 无三维虚拟演播室系统具有颠覆传统的业界最优的性价比。通过极快速的启动时间和极低的成本，SUNUR VS三维虚拟演播室系统能为新闻电视广播、体育、财经、现场访谈、气象、远程教育、娱乐节目、广告、游戏秀以及许多其他应用领域提供理想的硬件和软件解决方案。 二、系统方案设计原则 随着电视业和计算机技术的极速发展，高清制作和播出的要求也离我们越来越
近，虚拟演播室的更新步伐不断加快，大家对节目的制作水平和信号质量要求不断提高，SUNUR VS三维虚拟演播室系统本着"简捷至上"的设计宗旨,充分体现系统的技术先进性、功能完整性、经济实用性、运行可靠性、操作灵活性及系统扩展性,不仅能满足现阶段的需要，同时确保系统在今后相当长一段时间内具有先进性并留有扩展余地。在设计方案的过程中,首先考虑到系统要满足演播室现行技术要求,及其应用领域,同时又符合当今虚拟化的趋势，我们遵循以下几个原则： 1、技术的先进性 SUNUR VS三维虚拟演播室系统是福州索普公司在国外虚拟现实软件的基础上开发而来的真三维虚拟演播室系统，该系统是针对市场反馈，专为广电和电教系统应用量身定做和特别优化设计。 SUNUR VS三维虚拟演播室系统，采用革命性的独特设计，无需传感器，采用独有的虚拟摄像机结构，使得产品的安装、初始调试、使用极其方便，省却了繁琐的安装调试过程，真正作到随架随用，一开就用，迅速快捷。一人即可实现多机位的节目演播操作工作，并且真实人像与实时渲染的三维虚拟背景同步运行。如果用户习惯使用传感器系统时可通过增加传感器实现传统虚拟演播室功能。 SUNUR VS三维虚拟演播室系统一开始设计就采用HDSDI高清输入，并能兼容标清输入。在用户预算可能的情况下可以直接使用高清设备，并实现高清、标清、N制、P制混合输入。并在此基础上开发出基于模拟及HDMI接口输入的配套产品,以满足不同经济条件的用户的不同个性化需求。 2、功能完整性 SUNUR VS三维虚拟演播室系统功能完善。 系统集成了色键器、切换台等多种功能。 您无需使用昂贵的摄像机动作传感器，系统采用独有的虚拟摄像机结构。能够轻松的在3D场景中设置和改变8个不同的虚拟摄像机位置（模拟配置），还可方便地编辑3D场景中摄像机的运动速度和运动轨迹。通过与3D虚拟场景进行实时地无缝结合，可进行多重虚拟摄像机的显示与切换。 在系统配置的动作设计模块中，可以生成实时的镜像反射效果，增强了场景的真实感。