l**********y
发帖数: 503 | 1 The schedule on F3-5 says that trading securities can be classified as
current and noncurrent. It further explains that the cash flows from trading
securities classified as noncurrent are investing cash flows, and cash
flows from current trading securities are operating cash flows.
I do not undersand this, could somebody help?
Thanks a lot! |
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m******u
发帖数: 12400 | 2 NEW YORK, Aug. 7, 2013 /PRNewswire/ -- Eagle Bulk Shipping Inc. (Nasdaq:
EGLE) today announced its results for the second quarter ended June 30, 2013
.
For the Second Quarter:
Net reported loss of $3.0 million or $0.18 per share (based on a
weighted average of 16,968,750 diluted shares outstanding for the quarter),
compared with net loss of $23.1 million, or $1.46 per share, for the
comparable quarter of 2012.
Net revenues of $44.2 million, compared to $48.5 million for the
comparable qu... 阅读全帖 |
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l*****a
发帖数: 67 | 3 这道题看了解释也没懂，觉得答案不对，应该选A，因为是12个月以内就要due 的，所
以应该是current liability. 我对这个比较晕，请牛人帮我看看这道题。谢谢！！
CPA-00676 Type1 M/C A-D Corr Ans: C PM#63 F 5-99
136. CPA-00676 May 95 #5 Page 34
Cali, Inc., had a $4,000,000 note payable due on March 15, 1995. On January
28, 1995, before the issuance of its 1994 financial statements, Cali issued
long-term bonds in the amount of $4,500,000. Proceeds from the bonds were
used to repay the note when it came due. How should Cali classify the note
in its December 31, 1994, fi... 阅读全帖 |
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a*****e
发帖数: 1717 | 4 Renren Announces Unaudited First Quarter 2011 Financial Results
PR Newswire
BEIJING, June 20, 2011
BEIJING, June 20, 2011 /PRNewswire-Asia/ -- Renren Inc. (NYSE: RENN), the
leading real-name social networking internet platform in China ("Renren" or
the "Company"), today announced its unaudited financial results for the
first quarter ended March 31, 2011.
First Quarter 2011 Highlights
Total net revenues were US$20.6 million, a 46.6% increase from the
corresponding period in 2010.
Online advertisi... 阅读全帖 |
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o*****r
发帖数: 109 | 5 Q1 non-GAAP net income was $15 million, and $11.2 million on a GAAP basis.
Non-GAAP basic EPS was $0.13 and $0.10 on a GAAP basis, using 114.7 million
weighted shares outstanding. On a fully diluted basis, non-GAAP EPS was $0.
12. GAAP diluted EPS was $0.00, as net income has been adjusted to exclude
the one-time non-cash gain of $10.7 million from the elimination of our
Department of Energy (DoE) warrant liability as required under GAAP.
Our total cash was $231 million at quarter end, an increa... 阅读全帖 |
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m******u
发帖数: 12400 | 6 ER 不错啊。
BEIJING, Aug. 14, 2013/PRNewswire/ -- Renren Inc. (NYSE: RENN) ("Renren" or
the "Company"), a leading real-name social networking internet platform in
China, today announced its unaudited financial results for the second
quarter ended June 30, 2013.
Second Quarter 2013 Highlights
Total net revenues were US$49.6 million, a 10.7% increase from the
corresponding period in 2012. Renren net revenues were US$43.4 million, a 5.
5% increase from the corresponding period in 2012. Nuomi net re... 阅读全帖 |
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c********o
发帖数: 341 | 7 you guys are under AOS status, so his status is OK until 485 is rejected
The EAD will be invalid once his 485 is rejected before december. It is
directly linked to the current 485.If there is no decision made prior to
December (180 days), he will be safe as long as he finds another job in the
same area.
Since you have already responded to RFE, it is not likely they will RFE
again for EVL. (My guess)
I don't think you can relink the Eb1 485 back to Eb3/Eb2 140 which is
noncurrent.
He can change t... 阅读全帖 |
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c********l
发帖数: 8138 | 8 "
International Financial Reporting Standards (IFRS) requires the
current/noncurrent format unless a liquidity-based presentation is more
relevant"
这句话中，liquidity-based presentation是什么东西？谁能举个例子？
thanks |
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l*******w
发帖数: 61 | 9 应是如此。参见以下USGAAP原文（尤其是45-7和45-9两段）：
----- Under ASC 740-10 -----
> > > Deferred Tax Accounts Related to an Asset or Liability
45-7 [ A deferred tax liability or asset for a temporary difference that is
related to an asset or liability
shall be classified as current or noncurrent based on the classification of
the related asset or liability. [FAS 037,
paragraph 4, sequence 13.2.1.2.1] ]
45-8 [ A temporary difference is related to an asset or liability if
reduction [FAS 037, paragraph 4, sequence 1... 阅读全帖 |
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m********5
发帖数: 619 | 10 必须确定以下expected reversal date
part of $40 can be current deferred tax asset and part can be noncurrent
还有expected tax rate in the future |
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y*****l
发帖数: 5997 | 11 Celsion Reports First Quarter 2011 Financial Results and Provides Business
Update
Now - Marketwire via Comtex
MarketwireCelsion Corporation (NASDAQ: CLSN), a leading oncology drug
development company, today announced financial results for the first quarter
ended March 31, 2011 and addressed the progress of its clinical trials of
ThermoDox(R), Celsion's proprietary heat-activated liposomal encapsulation
of doxorubicin for the treatment of hepatocellular carcinoma (HCC), commonly
referred to as pr... 阅读全帖 |
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W********g
发帖数: 610 | 12 税收五年一直处于增长状态...cash充足，我觉得风险相对于BPAX小一些
James S. J. Manuso
Thank you, Tim. Good afternoon, and thank you for joining us for Astex
Pharmaceuticals 2012 First Quarter Conference Call. During the quarter, we
made considerable operational progress on many fronts in discovery, research
and in the clinical and regulatory development of our drugs. Our balance
sheet remains sound and our financial performance was excellent. We ended
the quarter with $126 million in cash and marketable securities and we
po... 阅读全帖 |
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