Financiamento Corporativo: Passivos e Estruturas

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Questions and Answers

Quale es le differente inter obligations liquidas e obligations a longo termino?

Obligations liquidas ha un interesse plus alte.

Obligations liquidas debet esser pagate intra un anno. (correct)

Obligations a longo termino sempre include taxas de transaction.

Obligations a longo termino non pote esser pagate ante le termino. (correct)

Quale parte del capitolo 9 discute le liabilities currante estimate?

9.5

9.1

9.3 (correct)

9.2

Quale es un exemplo de liabilities a longo termino?

Credit a cortissimo termino.

Préstitos bancari pro immobiliario. (correct)

Obligations de pagamento a credit.

Taxas de salario pendiente.

Quale appendice discute le methodo del taxa de interesse effective?

Appendice C Signup and view all the answers

Quale capitolo se concentra super le structura corporative?

Capitolo 10 Signup and view all the answers

Quale es le principale tema de le capitolo 10?

Finanţament de equitate. Signup and view all the answers

Quale type de dividende es discutite in la section 10.3?

Dividende en efectivo. Signup and view all the answers

Quale es un option non includite in le conceptos de dividende?

Dividende de lucro Signup and view all the answers

Quo es le principal objectivo de contabilidade?

Assicurare que le information es utile Signup and view all the answers

Qual es le principale caracteristica qualitativ de information contabile?

Pertinente Signup and view all the answers

Quo es verifiabilitate in contabilidade?

Le information es confirmitate per alteres Signup and view all the answers

Qual organo emite le IFRS?

International Accounting Standards Board Signup and view all the answers

Qual de le sequente non es un characteristica qualitativ del information contabile?

Utilitate Signup and view all the answers

Qual es le standard que le enterprises private in Canada es permittite a seguir?

Accounting Standards for Private Enterprises Signup and view all the answers

Qual es l'element de l'equation contabil que representa le proprietate?

Equity Signup and view all the answers

Quo significa le conceptu de 'temporaneitate' in contabilidade?

Le information debe esser disponibile in tempore utile Signup and view all the answers

Qual es le rol del Accounting Standards Board in Canada?

Governar le standards de contabilidade Signup and view all the answers

Si un conto de activo aumenta, qual debe ocurrer con un altere conto?

Un activo debe diminuere Signup and view all the answers

Qual es le resultato de emettere 1,000 actiones pro $10,000 de cash?

Augmentation de equity Signup and view all the answers

Que contine le parte de 'Assets' dentro de l'equation contabil?

Cash Signup and view all the answers

Que eventuava quando Big Dog Carworks Corp. emiettete un emprunt de $3,000?

Le liabilities aumenta Signup and view all the answers

Qual es le effetto immediate de comprar equipamiento pro $3,000 con cash?

Assets non cambia Signup and view all the answers

Que determina le equilibre del equation contabil?

Le relation inter assets, liabilities e equity Signup and view all the answers

Qual es le unitate de le equation contabil?

Assets = Liabilities + Equity Signup and view all the answers

Quales de le sequente descriptiones caracteriza un enterprise private?

Es un entitate legal separate. Signup and view all the answers

Quo es le significato de 'responsabilitate limitate' in un corporation?

Le proprietarios non pote perder plus de que loro ha investite. Signup and view all the answers

Quo es le function del Board of Directors in un corporation?

Appointar le officiantes del corporation. Signup and view all the answers

Qual es le formula pro calcular le Retained Earnings?

Opening Balance + Net Income - Dividends Signup and view all the answers

Quo face le shareholders in un corporation?

Electar le Board of Directors. Signup and view all the answers

Quo sucede si un corporation non es in success?

Le directors pote esser considerate responsabile personalmente. Signup and view all the answers

Qual es le total de equity in le statement de changes in equity si le net income es $5,000 e le dividends es $2,000?

$17,000 Signup and view all the answers

Quo es le rol del corporation in le taxation?

Le corporation presenta su proprie declaration de imposta. Signup and view all the answers

In le balance sheet, quale es le phrase correcte pro le significato de Total Assets?

Le valor total de recursos que l'entreprise detene Signup and view all the answers

Quo face le shareholders durante le assemblato annual?

Electar le Board of Directors. Signup and view all the answers

Qual es le resultato si le total de liabilities es $12,000 e le total de equity es $8,000?

$20,000 Signup and view all the answers

Si le capital social emisse es $3,000, qual es le effecto sur le equity total?

Increase le equity total Signup and view all the answers

Quo es le differentia primari inter un enterprise publice e un enterprise private?

Le enterprise publice vende su acciones publicamente. Signup and view all the answers

Quale es le effecto de le dividendes in le statement de changes in equity?

Decremente le Retained Earnings Signup and view all the answers

Quale document mostra le total de recursos e obligationes de l'entreprise?

Balance Sheet Signup and view all the answers

Quales son le componentes del liabilities in le balance sheet?

Accounts Payable e Note Payable Signup and view all the answers

Quando un item debe essere registrato come asset?

Quando il item ha un vita utile lunga Signup and view all the answers

Quale principio richiede di registrare gli introiti quando sono guadagnati?

Principio di riconoscimento Signup and view all the answers

Quale è un esempio di applicazione della materialità?

Registrare un oggetto di $5 come spesa Signup and view all the answers

Quando deve essere registrata una spesa secondo il principio di riconoscimento?

Quando il servizio è ricevuto Signup and view all the answers

Quale dichiarazione finanziaria comunica l'equità degli investitori?

Rendiconto delle variazioni nel patrimonio netto Signup and view all the answers

Cosa rappresenta il principio della unità monetaria?

Non riconoscere valori non monetari Signup and view all the answers

Quale di queste non è una delle quattro dichiarazioni finanziarie principali?

Rapporto di profitto Signup and view all the answers

Quale affermazione riguardo il principio di materialità è falsa?

Una spesa di $5 deve essere capitalizzata Signup and view all the answers

Study Notes

Debt Financing: Current and Long-Term Liabilities

Current liabilities are obligations due within one year.
Long-term liabilities are obligations due in more than one year.
Examples of current liabilities include accounts payable, salaries payable, and unearned revenue.
Examples of long-term liabilities include bonds payable and loans payable.

Equity Financing

A private enterprise (PE) is a corporation that does not sell shares publicly.
A publicly accountable enterprise (PAE) is a corporation that sells shares publicly.
Corporations are separate legal entities, meaning they file their own tax returns.
Shareholders of a corporation have limited liability, meaning they can only lose what they invested.

Corporate Structure

Shareholders elect a Board of Directors.
The Board of Directors appoints corporate officers (e.g., President, Vice President).
The Board of Directors does not manage daily operations; officers do.

Generally Accepted Accounting Principles (GAAP)

GAAP ensures information is useful for decision-making.
Useful information is relevant and faithfully represents a business's activities.
Relevance means information can influence decisions.
Faithful representation means complete, neutral, and error-free information.
Comparability ensures businesses use similar accounting practices.
Verifiability confirms the faithful representation of information.
Timeliness means information is available when needed.
Understandability means information is clear and concise.
IFRS (International Financial Reporting Standards) are the basis for GAAP in Canada (for PAEs).
Private enterprises (PEs) in Canada can follow either IFRS or Accounting Standards for Private Enterprises (ASPE).

Financial Statements

The four main financial statements are the income statement, statement of changes in equity, balance sheet, and statement of cash flows.
The accounting equation (Assets = Liabilities + Equity) must always balance.
Changes in one item require a compensating change in another. This is double-entry accounting.

Accounting Principles

Materiality: Apply accounting to significant items. Applying proper accounting to insignificant items (e.g. $5 stapler) is unnecessary.
Monetary unit: Financial information is expressed using stable monetary units.
Recognition: Record revenues when earned and expenses when incurred.

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Description

Este quiz explora os conceitos de financiamento corporativo, incluindo passivos correntes e de longo prazo, além das estruturas organizacionais das corporações. Aprenda sobre as diferenças entre empresas privadas e públicas, as responsabilidades dos acionistas e a função do conselho de diretores. Teste seu conhecimento sobre este tema fundamental.