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Financial Accounting for Local and State School Systems, 2003 Edition



10月房地产经理人信心指数微升 房企加大去化力度
– 家具市场正向大品牌集中 行业洗牌将持续
– 广州将实施租赁房试点 小升初摇号或借鉴外地经验

Table of Contents
Introduction
Uses of Information
Budgeting
Governmental  Accounting
Financial Accounting
报告显示,与2015年相比,2016年选择创业的应届毕业生比例明显下降,由6.3%降至3.1%。
Activity Fund Guidelines
如果你认为一开始准确判断应增持和减持哪些行业的股票是件难事,在年内不断调整投资组合更是难上加难。11月,野村证券一位定量分析师向《巴伦周刊》表示:“行业领军者每个月都在变换,其变化速度之快,在股市数十年未见。即便你选对了某行业的个股,由于市场环境瞬息万变,业绩也根本无法持续。”
PDF File (1044 KB)

Contact:
Frank Johnson
(202) 502-7362



Chapter 4: Governmental Accounting

Unlike most private sector organizations, governmental entities must be responsive to a number of different groups and organizations, including elected officials, other units of governments, investors, creditors, and citizens that are focused on monitoring their activities. All forms of monitoring include collecting and interpreting data, and this oversight function is often performed through information provided in governmental reports. Among the most important types of communication is the annual financial report, which presents the financial position, operating results, and cash flows for a particular accounting period. All governments, including school districts, develop their annual financial reports in accordance with principles established by standard-setting authorities to provide consistency and comparability for users.

10. “Sixty Six” Lewis Klahr’s beautiful compilation of digital short works, which refashion pop culture in a heroic key, played for only one night at the Museum of Modern Art. But his work shows up in cities like Los Angeles and San Francisco, too, so if you’re in the neighborhood, look for his next show.
AIj|MhT7HH]
"I have school tomorrow, so I can't stay up late," she told the paper.
《不安感》
7.You Haven't Gotten a Raise in the Last Two Years
在此次数据发布前,澳新银行(ANZ)经济学家表示他们预计1月份通胀将回暖,原因是粮食价格上涨,此外他们预计商品价格走低也会对CPI造成影响。
10月份,尽管中国出台了大量限购措施,中国新建住宅价格增速却仍然加快。
这块白板经常被写满公式。但你是否曾好奇过这些公式都有什么含义?我们也许没有机会知道它们代表什么,但它们的确都是真实准确的公式。这一点相当给力。
推动社会治理创新。

Following a decade of research and analysis, the GASB recently concluded that to meet the varied needs of a wide range of users, governmental reports must provide information regarding the public entity as a whole in addition to the traditional fund financial statements. Accordingly, in June 1999 GASB introduced a new financial reporting model in Statement 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments. The new model integrates the traditional focus of governmental fund financial statements relating to fiscal accountability (and the modified accrual basis of accounting) with new forms of reporting (e.g., governmentwide financial statements). The two levels of financial reporting are intended to

  • 位居榜单第三的是史蒂夫·卡瑞尔(Steve Carell)。《卑鄙的我2》(Despicable Me 2)在今年大获成功,斩获票房9.19亿美元。该电影系列累计已取得14亿美元的全球票房,该系列第三部《小黄人》(Minions)也即将上映。卡瑞尔今年还出演了小制作独立影片《迷途知返》(The Way Way Back)和《超级魔术师》(The Incredible Burt Wonderstone)。后一部影片的票房虽未能赚回制作成本,但是我们这里只关注票房收入——该部影片为卡瑞尔2013年的电影票房收入又添2,250万美元。
    German Three:Mercedes-Benz begins to sag as new lower-priced Benz’s inevitably erode its once invincible “the best or nothing” status. At BMW, imminent arrival of a new 7-series cements its status as the preferred brand of Scarsdale, Shaker Heights, and Santa Monica. A new A3, starting at $30, 795, should nicely lift Audi’s sales beyond 2014’s 15% climb, and a new Q7 SUV should nicely lift profits.
  • The banks' ability to return money to shareholders have declined. The slowing earning growth, high nonperforming loans and required deposits on the reserve have placed pressure on the banks in regards to capital supplement, said Guo Tianyong, director of the China Banking Research Center at the Central University of Finance and Economics.
    Derrick Rose
    create增长,产生+ive →有创造性的
This chapter provides an overview of governmental accounting and financial reporting, including the new requirements, as well as a discussion of current approaches used in compiling financial reports. In particular, the following elements are included:
  • 楼市开年步入盘整期:调控步伐未停歇 土地市场降温
  • 引导规范房企 境外发债资金投向
  • 建材行业供需格局有望继续好转
  • 帝王洁具业绩难看改并购 低景气度行业扩容损害股民?
  • 三打房地产,组合拳能给楼市降温吗?
It is important for governments to provide effective financial information to constituencies in a consistent and clear format. Specifically, the information provided by governments should contribute to accountability in the following areas:
  • Financial position and results of operations
  • LONDON — In the 1970s, the British comedian Tommy Cooper used to tell a joke about asking an auction house to value a violin and a painting that he had discovered in an attic. The good news, he was told, is that they were made by Stradivarius and Rembrandt. The bad news was that the painting was by Stradivarius and the violin was by Rembrandt.
  • Benito Mussolini and Adolf Hitler are case studies of demagogues turned into despots.
  • 国务院常务会议落实降低社会保险费率部署 降低失业和工伤保险费率政策再延长一年
  • 易宪容:房地产市场已进入周期性调整
Consistency in financial reporting by governments is provided through accounting standards. GASB is the standard-setting authority of generally accepted accounting principles (GAAP) for state and local governments, including school districts. In cases for which no GASB pronouncement is applicable, other authoritative sources of guidance exist. The following chapter presents a hierarchy of GAAP in descending order of authoritative literature for governments. The hierarchy was established in Statement of Auditing Standards (SAS) 69, The Meaning of Presents Fairly in Conformity with Generally Accepted Accounting Principles in the Independent Auditor's Report, effective March 15, 1992, and issued by the American Institute of Certified Public Accountants (AICPA).

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Governmental GAAP Hierarchy
  • 排行榜的最新单曲有Shawn的《There's Nothing Holdin' Me Back》,击败DJ Khaled 的《Wild Thoughts ft. Rihanna》和Ed Sheeran的热播曲目《shape of you》,以及放了播破纪录Addy Yankee & Luis Fonsi的《Despacito》。
    10.You are Stressed All the Time
    一个解释是,在金融业高薪领域工作的男性比例远远超过女性比例。三分之一的男性在私募、风险资本、投资银行或者并购以及对冲基金领域工作,而女性只有19%。
    It was the age of wisdom, it was the age of foolishness…
    4. Fiat. Brand love: -7% / Rank: 85
    2.Hold themselves and others accountable
    9. 杰西卡?帕尔
  • 排名榜单前10的富人中有4人--马化腾,马云,丁磊(中国游戏开发商网易首席执行官),雷军(智能手机制造商小米创始人)来自TMT(电讯、媒体和技术)领域。
    ……叫错面试官的名字。
    该剧在今年暑期播出,受众的是喜欢奇幻浪漫题材的年轻观众。
    “你们可以选择自己喜欢的休假方式,”他写道,并建议人们“旅行、参加慈善项目、与家人共享天伦之乐,或只是利用假期充电和调整心态”。
    “It comes down to answering these questions: how do you continue to iterate the platform, how do you continue to augment the team, and how do you build a tapestry of alliances with partners that will accelerate your growth?” Case said.
  • X-Men: Apocalypse is said to hit theatres on May 27, 2016.
    它会自然生长成模子的形状。
    哥伦布日在1971年成为美国假日。银行、州政府办公室、邮局和联邦机构都会放假。债券市场休市,但许多商家和股票交易所继续开放。
    Don't lie about your salary. Ever. Even if your employer doesn't tell us (and most do), we'll find out eventually. I've terminated two people for doing that.
    扎实推进新型城镇化。
    n. 疲乏,疲劳,累活
    他有能力向球迷们展示接下来的计划吗?——不管是什么计划。在又一个无论场内场外都丑陋的赛季后,尼克斯球迷当然有理由知道上述两个问题的答案。
    Jobs for photographers grew by about 22 percent in Q3. The report’s authors attribute the increase to employers “finally understanding the importance of high-quality pictures on their landing pages.” The desire to expand and improve websites through employing trained, creative professionals was something of a recurring theme throughout this list.
    The Warriors are one of the best teams in NBA history, and you can put their championship run up against any team in NBA history for the best playoff performance ever. But there's also a legitimate question of what this means for the sport. If the best or second-best player of all time stands no chance against this team, what does it mean for the sport's competitiveness? It hasn't been a problem so far, thanks to an extremely wild offseason, but the question remains: what happens to a competitive sports league when it's not truly competitive at the highest level?
    Over the past 20 years, at least 133,000 units in the city have gone market rate because of this rule, according to the Rent Guidelines Board. If the trend continues, rent stabilization could be further weakened, undermining Mayor de Blasio’s efforts to preserve affordable housing, say supporters of the policy.
  • 公司:在线票务平台Eventbrite
    值得注意的是,本年度传播假消息之首的网站域名当属“abcnews.com.co.” 在十一月的一次Verge的采访中,伊利诺伊州大学信息科学学院的Nicole A. Cooke教授引用了一个假新闻网站上的消息,这个假新闻网站使用的是危险和普遍的策略,即域名和真网站看上去只有微小的区别。他们让消息源从第一眼看上去具备真实性。管理abcnews.com.co的人告诉华盛顿邮报,他相信他的网站在特朗普大选期间充当了一个重要的因素。
    That creates an identity vacuum to be filled.
    70年住宅土地使用权到期可以续期,不需申请,没有前置条件,也不影响交易。
  • Songs (Ping An, Xu Yina and Apusasa)
    Below are 10 clues you left that basically scream: "I am job searching!"
    appearance
    Rogers, unhappy with the turn of events, decided to leave the show after the first three seasons. The breach of contract led to a multi-million dollar lawsuit. Ironically, Wayne Rogers had never signed his contract to begin with (he had a problem with a morals clause). The lawsuit was thrown out. You could say Rogers got the last laugh, but since M·A·S·H went on for eight more seasons and Rogers' never reached the same career success again, the last laugh might be a relative concept.
    vt
  • GASB Concepts Statements
    • My bet is those forces — and America’s CEOs — will continue to temper the president’s trade tantrums in the short term. But there are lots of people baying for Chinese trade blood in Washington these days.
      在其他小孩想方设法逃课、不做作业的时候,玛蒂却对学业热情饱满,因为她不想自己成为又一个“愚蠢的舞者”。
      人力资源和社会保障部的一位官员称:“根据往年的经验,在报名窗口快关闭时,报名人数会剧增,尤其是在最后三天。”
      世界杯锦标赛即将到来。 我想告诉你永葆美丽的一些要诀。
    • FASB Concepts Statements
    • AICPA Issues Papers
    • 来自中国首都北京的北京大学和清华大学,分列2017年亚洲大学排行榜的第二、三名。而新加坡国立大学则位居榜首。
    • The other two tweets from Obama that made the list were posted when he was leaving the office.
    • 单词stable 联想记忆:
    • 雷士照明要做全球前三的企业

The appropriateness of other accounting literature depends on its relevance to particular circumstances, the specificity of the guidance, and the general recognition of the issuer or author as an authority.

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Measurement Focus and Basis of Accounting

Traditionally, the majority of governmental financial information has been maintained and reported in the fund financial statements on the modified accrual basis of accounting or the accrual basis for business-type activities. The recently enacted GASB Statement 34 establishes additional reporting (the governmentwide statements) that represents a major shift in the focus and content of governmental financial statements. Collecting and reporting additional financial information required by the governmentwide statements add to the complexity of financial reporting activities and have significant implications for the traditional focus and basis of accounting used in governmental financial statements.

The charges of Russian hacking and Mr Trump’s evident defects of experience, judgment and character show that the college has not proved the bulwark Mr Hamilton hoped for.
Lorde, 'Melodrama'
至于维护全球贸易的自由化,这需要世界各国共同努力,因为天下是天下人的天下。
"There are always jobs," Challenger says. "Companies are always hiring. But the competition is much tougher."
beneficial
“有个人在会议中途冲了出去,一句话也没留。”
Despots use the former as an excuse for repression and the latter to demand absolute obedience.
Tesla has an order backlog of $226 million. At the production run rate of 1000 cars a week expected at the end of 2014, that translates to a 30-week backlog.

Governmental fund financial statements continue to be prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized in the accounting period in which they become available and measurable, and expenditures are recognized in the period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due.1 Proprietary fund financial statements continue to be prepared using the economic resources measurement focus and the accrual basis of accounting.

温莎王朝的非官方座右铭“永不抱怨,永不解释”到底可信不可信?
“现在大家都骂雾霾是因为我们油质不过关所致,我们也很无奈。”
Maryam Sharif
So, what does that mean for oil prices in 2015? It is anybody’s guess, but here are the top five variables that will determine the trajectory of oil prices over the next 12 months, in no particular order.
但是,斯蒂文森称“这或许反映出美国在保护本国钢铁制造商方面比欧盟更大胆”。
Lana Del Rey, 'Lust for Life'

Table 1. Measurement Focus and Basis of Accounting for Financial Statements
Financial Statements Measurement Focus Basis of Accounting
Governmentwide Financial Statements Economic Resources Accrual
Governmental Funds Financial Statements Current Financial Resources Modified Accrual
Proprietary Funds Financial Statements Economic Resources Accrual
Fiduciary Funds Financial Statements Economic Resources Accrual


GASB Statement 20, as amended by Statement 34, allows a government the option of applying FASB Statements and Interpretations issued after November 30, 1989, except for those that conflict with or contradict GASB pronouncements, to enterprise funds and governmentwide financial statements. The election is made on a fund-by-fund basis; however, consistency in the application within a particular entity fund is encouraged.

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Fund Structure

For governmental entities to ensure the proper segregation of resources and to maintain proper accountability, an entity's accounting system should be organized and operated on a fund basis. Each fund is a separate fiscal entity and is established to conduct specific activities and objectives in accordance with statutes, laws, regulations, and restrictions or for specific purposes. A fund is defined in GASB Codification Section 1300 as a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

添加一些个性元素。把自己家人的照片或东西放在桌子上可以提醒你为什么你要努力工作。
This is Us
怎么挑染头发

  • Permanent funds (in the governmental fund category). Permanent funds are required to be used to report resources that are legally restricted to the extent that only earnings (and not principal) may be used for purposes that support the reporting government programs.
  • Private-purpose trust funds (in the fiduciary fund category). Private-purpose trust funds should be used to report all other trust arrangements under which principal and income benefit individuals, private organizations, or other governments.
The new model eliminates expendable and nonexpendable trust funds to focus fiduciary reporting on resources held for parties external to the reporting government: individuals, private organizations, and other governments. Fiduciary funds, therefore, cannot be used to support the government's own programs.

时间:2010-02-24 编辑:vicki
密码管理应用设计商Splashdata发布了一份“25个最常见密码” 榜单。

  • When you are at work, you are supposed to be productive. Otherwise, it's a waste of your time and the company's money. If you are bored and surfing the web most of your work day, you may want to think about looking into job options where you'll get more stimulation and responsibilities.
    The other issue with tanking is Philly, Phoenix, and Brooklyn are all bad teams. It's going to be hard to outflank those outfits.
    Strong in many categories, but without quite managing to be a front runner in any. Perhaps Timothee Chalamet's performance is its best chance of awards success.
    Harvard University topped the rankings for the 16th consecutive year, and Stanford University and University of Cambridge remained in second and third place, respectively.
    Ellen is a stand-up comedian and is best known for her self titled talk show, which she's hosted since 2003.
    网队我认为倒是可以轻松舒适地摆着烂,除非是想给那些没有融入球队文化,并且明年不会在队中地球员增加身价。对,我说的就是布鲁克-洛佩兹。他存在的交易价值很诡异,但是我们假设它存在的话,我们就该充分利用他身上的价值。
    n. 火
    Though she says 'women have a tight to be angry', McGowan says #MeToo activists have 'sold themselves a fiction' rather than face up to the true nature of Hollywood.
  • At this point, travelers might be wondering if there will ever be an airport that can surpass much-lauded Changi.
    It will be a year when the automaker begins selling its first airplane, the HA-420 Hondajet for general aviation, as well as a new hydrogen fuel-cell vehicle, the FCV. Honda will return to the Formula One circuit with a new race car. The cherry on top may be Acura NSX, a gas-electric hybrid supercar that will be built and sold in low volume.
    Meanwhile, domestic Internet users have formed a mobile payment habit, with the number of users making payments through smartphones skyrocketing to 469 million last year, up by 31.2 percent from the previous year.
    6) I find it hard to start a conversation 0 1 2 3 4
    Zhaopin.com received 93,420 effective samples for the survey, which covered new grads completing higher vocational, undergraduate, master's or doctoral programs.
    GAINS AND LOSSES IN A CHANGING WORLD
    前国务卿希拉里回答道:"我将组建一个能够反映美国现状的内阁。而有半数美国人是女性。"
    Creditors have officially approved the MGM restructuring plan that will put Spyglass Entertainment in charge of the studio, getting it moving once again. MGM will no longer be a distributor, but a working studio, which now puts James Bond 23 on the auction block and closer to an actual start date. Here is the official announcement from MGM:
    致以最良好的祝福,原你新年快乐幸福。
    Beijing Capital International Airport performed slightly better, with its punctuality rate reaching 60.7%.
    Remembering the World’s Oldest Person, in the Objects She Left Behind
    adj. 自发的,自然产生的
    Lana Del Rey, 'Lust for Life'
    Hunger Games star Jennifer Lawrence on Tuesday topped a Forbes magazine list of the world’s highest-paid actress for the second straight year, earning some $46 million, followed by Melissa McCarthy.
  • LONDON — In the 1970s, the British comedian Tommy Cooper used to tell a joke about asking an auction house to value a violin and a painting that he had discovered in an attic. The good news, he was told, is that they were made by Stradivarius and Rembrandt. The bad news was that the painting was by Stradivarius and the violin was by Rembrandt.
    美国
    挪威诺贝尔和平奖委员会表示,希望这次的颁奖有助于制止在很多国家内仍然存在的对女性的压迫。
    Piggyback riders are designed especially for small children and toddlers, to lessen the parents’ struggles.
    2016年,9个省级地区的GDP超过3万亿元,比上一年增加3个;25个省级地区的GDP突破1万亿元,与上一年持平。
    The hunt for his body began in earnest in 2012 when archaeologists working on historical accounts and geographical clues started to dig beneath the municipal carpark on the spot where Greyfriars was, and found the skeleton.
    Red ones mean passion and romance, yellow ones speak of friendship, and pink can express your thanks.红玫瑰代表热情和浪漫,黄玫瑰象征友谊,粉玫瑰则表达谢意。If
Additional information on the governmental fund structure may be found in chapter 5.

Major Funds

The concept of major fund reporting is introduced and defined by GASB Statement 34 to simplify the presentation of fund information and to focus attention on the major activities of the entity. Rather than require each type of fund to be individually presented, Statement 34 requires the individual presentation of only major funds, with all other funds combined into a single column. This reduces the number of funds presented on the face of the financial statements and directs the focus on the significant funds of the reporting entity. Major fund reporting is applied only to governmental (i.e., general, special revenue, debt service, capital projects, and permanent funds) and enterprise funds. Internal service funds are excluded from the major fund reporting requirements. Fiduciary fund information is presented by type of fund rather than by major funds.

Manal al-Sharif

  • 《海底总动员2》将于2016年6月17日上映。
    One of Iese’s strengths is its academic rigour. The Barcelona school performs consistently highly across all aspects of customised programmes. It is ranked in the top five in 11 criteria out of 15. Iese is top for its international clients and the diversity of its faculty.
    双语:明星纹身爱用拉丁语 粉丝追捧学语言
    Mr Erdogan, who has also benefited domestically from the row with Mr Rutte, has sought to broaden his diplomatic dispute to take on all of the EU, particularly Germany, which has had similar run-ins with Ankara over campaigning in Germany’s large Turkish community.
    Forbes said that much of the decline in Trump's net worth is due to softness in the midtown Manhattan real estate market.
    24 August
  • 即便这些改进最终会降低长期成本,遵守这条法律可能还是颇具挑战性。此外,2015年是各楼盘停用6号取暖油、改用污染更少的4号油的最后期限。
    3. Jia Junpeng, your mom wants you to go home for dinner.”
    《三生三世十里桃花》
    Winners: Mavericks
Both criteria must be met in the same element (assets, liabilities, etc.) for both the 10 percent and 5 percent tests for a fund to be defined as major. However, Statement 34 permits a government to designate a particular fund that is of interest to users as a major fund and to individually present its information in the basic financial statements, even if it does not meet the criteria. However, a government does not have the option to NOT report a fund as major if it meets the criteria above.

调查显示,75%的顾客都知道可穿戴技术(无论是作为前卫的时尚潮流,还是新时代的技术工具),但是只有9%的顾客有兴趣使用它们。根据调查,仅有2%的人表示自己拥有可穿戴设备,其中大部分都是健身追踪器或智能手表。
目前,大部分围绕比特币的活动都是货币性的,因此,批评者指向其波动性也合乎情理。blockchain.info网站上的市场价格走势图显示,尽管以美元衡量的比特币价值在过去一年缩水了67%,其价值在过去两年则飙升了1879%。因此,投资比特币是好是坏,取决于你的视角。
我们进行一个比较,佳士得和苏富比的这两次18世纪前绘画大师作品拍卖会共拍得2910万英镑,比五年前(2011年12月)类似拍卖会拍得的4420万英镑少了34%。
James Bond Themes 9. "The Man with the Golden Gun" by Lulu
反对:纽约时和洛杉矶影评人协会都对该片无感。
1. Love what you do.
中国富人2014年在海外购买了至少7块小岛。
这部亚当·桑德勒和德鲁·巴里摩尔主演的轻松浪漫喜剧,似乎最不能反映现实生活,但实际上它确实部分基于真实故事。桑德勒扮演的兽医爱上了巴里摩尔,而她的记忆每天都会重置。他了解到,车祸造成创伤性脑损伤后,她就一直在重播同一天。因为她一直生活在谎言中,桑德勒的角色很苦恼,并制作了一系列录像,解释她的车祸和生活,给她每天早上看。
1Switzerland
In this April 24, 1984, file photo, from left, Steve Jobs, chairman of Apple Computers, John Sculley, president and CEO, and Steve Wozniak, co-founder of Apple, unveil the new Apple IIc computer in San Francisco

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Internal Control Structure

An integral part of proper accounting procedures rests in issues of controls and begins with internal accountability structures. The AICPA's Statement on Auditing Standards No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55, (which incorporates the Committee of Sponsoring Organizations Report, Internal Control Framework) indicates that the elaborateness of the system of internal controls established within an organization is a matter of judgment on the part of management, with careful consideration for circumstances, such as the size of the organization and the number of personnel available, and the relationship between the costs and benefits of designing and implementing controls. In addition, the nature of internal control is such that even appropriate methods and systems will not guarantee that an entity's objectives will be achieved.

But Moonlight kept pace with it over the course of a marathon four-hour ceremony. Barry Jenkins and Tarell Alvin McCraney won best adapted screenplay, while Mahershala Ali won best supporting actor — the first Oscar for a Muslim American actor.
15. An Amazing Coincidence One of the studios with the most on-screen diversity — it released “Trainwreck” and “Straight Outta Compton” (if also “Ted 2”) — and with the most female directors is Universal, which, as of early December, had gobbled up almost 24 percent of the year’s market share.
Jeanie Buss's decision to finally dump Jim Buss—a man with none of the skills required to be a quality executive and years of floundering moves to his name—makes the Lakers clear winners all by itself.
这句简练、言之有物、几乎可称之为妙语的话提醒我们,即便接下来的奖项都相当雷人,还是有人能够做到直白的。

  • 北京市住建委:严打违法群租等违规行为
  • 新明珠的智能化、自动化、信息化发展之路
  • 数据显示,在欧洲外的最受游客欢迎20大目的地中,游客的消费主要用于购物,而非就餐。尽管其中很多是世界著名的美食之都。
As a result, internal control consists of five interrelated components:
  • 北京首套房贷款平均利率持续走低 跌破9.3折
  • 北京市住建委:国企自用地建房非福利分房
  • 市场环境险恶 家具企业需调整破冰前行
  • 权威发布:一千八百多万贫困人口纳入社会救助兜底保障
  • Monitoring
Control Environment

The control environment is established on the basis of the attitude of management toward internal control. It is the basis for all other elements of the system of internal control. AICPA Statement on Auditing Standards No. 78 states that the control environment "sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure." As such, a management philosophy that is dedicated to establishing a sound business process and operating controls would tend to create a stronger internal control environment than a philosophy that is unaware of or unconcerned with internal controls.

新生们对此事各持己见,《哈佛深红报》报道了一些学生的观点。其中有两位新生称取消这些人的入学资格是正确的。一名学生表示,“我不知道他们对这些冒犯无礼的图片有什么可辩解的”。
*剧情类最佳客串男演员:汉克?阿兹利亚(Hank Azaria),《清道夫》(Ray Donovan)

  • 华润电力(常熟)有限公司防污闪涂料招标公告
  • 发展绿色建材不能忽视集群力量
  • 献上节日的问候与祝福,愿你拥有一个充满生机和欢乐的新年。
  • Management's philosophy and operating style
  • 房屋限购家居企业该如何自处?
  • 家居以旧换新拉动力为“零”
  • 发改委:防范化解金融风险 扎实推进解决房地产市场问题
The substance of internal controls is more important than the form because of the risk that controls may not be effectively implemented or maintained.

Risk Assessment

Risk assessment is the entity's identification and analysis of risks relevant to the achievement of its objectives and forms a basis for determining how the risks should be managed. Risks can arise or change as a result of the following factors:

  • 社保新变化:分征局面即将结束 6种情形拟列入黑名单
  • New personnel
  • 北京消协:两成坐便器被检出用水过多 部分产品“傍名牌”
  • Rapid growth
  • 飞利浦/欧司朗出售照明业务 中国买家最有竞争力
  • 约40%的创业者的大部分收入都来自自己的公司,平均薪资约为19.4万美元,而非创业者的平均薪酬为17.1万美元。亚洲和大洋洲的创业者看起来是最成功的。他们中近一半人(48%)的大部分收入都来自自己的公司,而且薪资最高(平均为25.1万美元),稍高于中东的创业者(24.4万美元)。
  • 水龙头行业标准千呼万唤犹未出谁之过
  • 上交所问询万通:是否计划逐渐剥离地产业务
  • 中法高层力挺新型建材
  • 国务院办公厅关于2019年部分节假日安排的通知
Given the dynamic nature of governmental operating environments, the ability to anticipate and mitigate risks from these changes is a key factor in measuring the strength of internal controls. To the extent that the design of controls for new operations is an important aspect of planning efforts, an entity's level of internal control may be enhanced.

Control Activities

Control activities are the policies and procedures that help ensure that management directives are carried out. Control activities can be divided into four categories:

  • 在智能家居这件事上 中美习惯差异大
  • 今夏北京求职期均薪10531元 8000元以上职位占一半
  • 一线城市楼市集体降温 二三线城市有涨有跌
  • 陶瓷砖国标取消“产品等级”“优等品”为牟利喙头
The application of controls, such as the segregation of duties, is affected to some degree by the size of the organization. In small entities, procedures will be less formal than in large entities. Additionally, certain types of control activities may not be relevant in small entities.

Information and Communication

Information and communication represent the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities. Information systems encompass procedures and documents that do the following:

  • 聚焦卫浴行业新词:新零售
  • 正当整个时尚界都在为拉格菲尔德哀悼,而除了他的众多继承人,他的爱猫邱佩特可能也会继承他的1.5亿英镑财产的一部份。
    A 19-year-old girl, referred to as Guo Lingling (this may be a pseudonym), was allegedly struck and kicked repeatedly by her so-called instructors after failing to ask permission to go to the bathroom. An autopsy report showed she died from skull injuries and brain damage.
  • manifest显示,证明+o表名词,“人,物或状态”→宣言,声明
    《中国文化遗迹》杂志是一本新创立的期刊,专门把发表在《文物》杂志上的原创文章翻译成英文。其创刊号上就发表了这座1700年墓地的发现。
  • I have never ordered an ice bucket for my red wine. In fact, come to think of it, I have never ordered an ice bucket for white wine, Champagne or dessert wine.
  • 而传统主义者诸如乔治·克鲁尼(George Clooney),他因影片《逃离德黑兰》(Argo)获最佳影片奖以及在影片《辛瑞那》(Syriana )中获最佳男配角,他的奥斯卡奖杯放在家中的书房。达斯汀·霍夫曼(Dustin Hoffman)曾在1980年因影片《克莱默夫妇》(Kramer vs. Kramer) 、并在九年后因影片《雨人》(Rain Man)两次获最佳男主角奖,也将其奖杯放在书房中。
Senior management should deliver a clear message to employees about their responsibilities and role in the internal control system. Employees should also have a means for communicating the effectiveness and efficiency of these systems to upper levels of management.

Monitoring

Monitoring is a process that assesses the quality of internal control performance over time. Ongoing monitoring activities include regular management and supervisory activities and other actions taken during the normal performance of management's responsibilities. Further, periodic reviews of internal controls and related activities, performed with internal personnel or external resources, may be undertaken. The nature and timing of these evaluations depend on the effectiveness of ongoing activities and the risk that internal controls are not performing as intended by management. Deficiencies in the system of internal controls should be reported to the appropriate level of management.

Beijing is banning Chinese tour groups from visiting South Korea, the latest retaliation against the planned Korean deployment of the US-built Thaad missile shield, according to two people with knowledge of the plans.
连平说道:“在2017年的低基准上,今年CPI可能会以一个更快的速度上涨,但在需求稳定、货币环境紧张的背景下,不会出现明显的通胀压力。”

  • n. 高兴;快活
    在导演阿方索?卡隆(Alfonso Cuaron)和同事们(其中包括知名电影摄影师艾曼努尔?卢贝兹基(Emmanuel Lubezki)、制片设计师安迪?尼克尔森(Andy Nicholson)和编剧霍纳斯?卡隆(Jonas Cuaron))的共同努力下,《地心引力》丰富了电影的拍摄手法。《美国电影摄影师》(American Cinematographer)杂志上个月的封面故事刊载了关于《地心引力》制作过程的文章,对电影技术感兴趣的读者可以一探究竟。读者们可以在网上阅读该杂志。不过任何看过《地心引力》的观众都已经领会到了该片的情感内涵,这部电影把观众们带进入了一个寂静危险的外太空和一个深度愉悦的内心世界。
  • 1961年,爱德华·索普和克劳德·香农共同研制出第一副可佩戴的电脑眼镜。1968年,伊凡·苏泽兰制造出了"达摩克里斯的利剑"。这是第一台头戴式电脑,也是今天我们所有头戴式电脑的鼻祖。1980年,史蒂夫·曼恩,被称为"头戴式电脑之父",制造出了"可穿戴式电脑",这种电子增强型的眼镜,可以与其他电脑进行无线沟通以及共享视频。接下来的几年,他在眼镜领域继续研究,而在1999年时,他制造出了一副很像谷歌眼镜的眼镜,或者说谷歌眼镜的原型。他叫它做"电子眼镜"。
    [k?'p?siti]
    2.The Tianjin Explosions
If accounting information is routinely used in making operating decisions, management is likely to establish effective controls and hold lower-level managers and employees accountable for performance. In addition, if management routinely uses accounting information in measuring progress and operating results, significant variances between planned and actual results are likely to be investigated. This review may detect the causes of the variances and affect the steps necessary to correct procedures that failed to prevent misstatements.

Common Types of Control Procedures

Numerous control procedures and monitoring activities are performed by individuals in governmental entities to accomplish particular objectives. All these controls, however, can be classified within one of the basic categories of controls described below. Detailed control procedures or monitoring activities may be included in each of these categories, depending on the size of the entity and the sophistication of the particular control environment.

Access Controls

Certain controls prevent access to assets by unauthorized persons. Often these controls are physical in nature. For example, an organization might store inventories of supplies and commodities in locked storage areas, store currency in a vault or a locked drawer, and use alarm systems to restrict access by unauthorized individuals. If controls to prevent unauthorized access to assets are not effective, assets may be lost or stolen. If detective control procedures such as physical inventory counts are appropriately performed, shortages should be discovered in a timely manner.

6.当我看球赛时,禁止从电视前面经过,你最好是从地板上爬过去以免影响我看球。
There was no indication of the identity of the kidnappers or their motive.
n. 谷物,小麦,玉米
问:在过去的几次采访中,你都提到了你和角色之间的联系。那么在目前播放的Aldnoah Zero重,你觉得你和伊奈帆之间的联系是什么?
Song “My Heart Will Go On” (Celine Dion, Canada)
Those quickly sold out, locking out the vast majority of fans in soccer-mad Brazil.
布朗克斯大广场区或皇后区埃尔姆赫斯特(Elmhurst)的业主们,即将迎来急于寻找下一个未开发市场的买家们的新关注。“你什么时候听到别人谈论过布朗克斯的金斯布里奇(Kingsbridge)?”霍尔斯特德房地产公司的拉米雷斯问,“聪明人正在涌向那里,以实惠的价格买下房子。”
5. 2012年搞笑诺贝尔奖之化学奖
n. 精美的东西
4. 蕾哈娜
10.American Hustle
但事实上,作为一项新技术以及新运动,比特币在2014年表现出了猛烈的势头,而且在新的一年有望征服更多怀疑论者。诸多领域的指标证明了这一点:与比特币相关的初创企业和就业岗位数量大增;接受比特币的机构数量也大大增加;开发人员间的活动也较此前增强。
公共检察官已决定释放若干人,并将起诉至少五人。
14. 谷歌日历
That calm can sometimes be taken for a lack of the urgency that is vital in the fast-moving tech industry. Many were disappointed that Apple Watch was not made available to buy this year. But analysts say Apple’s approach of waiting until it has perfected a product usually leads to stronger long-term performance. Samsung, whose smartphone sales have suffered this year, is on its sixth-generation smartwatch, but has still not found a real hit.
China's economy grew last month, according to a closely-monitored PMI series - which indicated growth for the first time in four months.
The banking industry has been experiencing a low profit growth period and will be for a long time, the National Business Daily reported, citing an expert. He said the banks' yearly profits growth reached 35 to 40 per cent in the past dozen years, but now the growth had slowed to less than 1 per cent, with some banks even recording a loss.

认真思考一下:未来的经历能提高你的知识和技能吗?它是否会让你接触到新的观点,认识不同的人?(这些都是支持你对机会说“Yes”的好理由!)你需要为了管理团队或与经验更加丰富的同事共事而培养新技巧吗?如果答案是肯定的,那就接受这种挑战,走出你的舒适区。
We will work to ensure that our people have access to equitable and quality education.
俄罗斯总统普京说,无论谁在明年的美国总统大选中胜出,他都希望改善与美国的关系。
Imports grew 6.7 per cent year-on-year to $152.2bn after falling 1.4 per cent the previous month, according to China’s General Administration of Customs, defying a median forecast predicting contraction would worsen to 1.9 per cent.
Figures released by the International Society of Aesthetic Plastic Surgery (ISAPS), suggest that when population is taken into account, South Korea is now the world's largest market for cosmetic procedures.
7. Kristen Stewart
答:我的一些作品也来到了美国,自己的作品能够在这里收到喜爱,对此我感到非常的开心和荣幸。
Swiss school IMD comes top in the ranking of open-enrolment courses, available to all working managers, and jumps two places to second for customised programmes, which are tailor-made for corporate customers. Iese of Spain holds on to the top spot in the custom ranking and remains second in the open ranking.
Jennifer Lawrence is one of the hottest young actresses in Hollywood right now, so it's no surprise that a lot of men find her to be irresistible.

Get Out
China's best performances by subject this year come from Tsinghua University, with three top-10 places, and Peking University, with two top-10 places. Tsinghua University finishes eighth in both Architecture/Built Environment and in Engineering (Civil and Structural). Tsinghua comes in 10th place in the world's Materials Science subject rankings.
同时,该官员称,由于中央政府鼓励更多的大学毕业生到市县工作,今年的招录岗位中,有78%是区、县级的工作。
['silik?n]
proper拥有+ty→财产;所有物;特性
3. Grow your hair slightly longish, if it isn't naturally wavy (poor you), wear curlers to bed every night.
According to the report, some lenders have been using the platform to offer female college students high-interest loans on the condition that the borrowers hand over nude photos of themselves holding their ID cards as collateral.
梅瑟威一场拳赛的要价可以高达7000万英镑,但是他去年的收入只排在榜单上位居第16位。去年梅瑟威的拳赛收入达到了2000万英镑,此外他的服装品牌TMT(The Money Team)也给他贡献了500万英镑。
最近的一个例子是:当格温o史蒂芬尼发布新专辑《 Spark the Fire》时,Swyft公司即时设计了一个免费贴纸包,在自己的几个短信应用中推出。它被下载了近一百万次,并在用户中传送了七百万次,最后在10天内被观看了4100万次。雷表示,对任何品牌来说,要在其他渠道达到这样的广告效果,需要花上5万到25万美元。
Late last year, the World Health Organization declared that Zika virus was no longer a global emergency. But the disease’s effects on babies who may live for decades are only beginning to be understood. In northeastern Brazil, where links between the virus and birth defects like microcephaly were first detected, families struggle to give the best lives possible to stricken babies. Researchers hope to find clues about the virus’s effects on the fetus by studying pairs of twins in Brazil in which one was born with birth defects and the other was not.
单词revision 联想记忆:
8. Across the world,China will continue to flex its might with acquisitions and transactions. Theone million Chinese in Africa will continue their efforts to lock up naturalresources.
考虑到猛龙现有的轮转人员,伊巴卡和塔克的到来使猛龙的防守大幅度提升了。鉴于洛瑞和德马尔-德罗赞一到季后赛得分效率就下降的黑历史,这两笔交易也给了主教练德韦恩-凯西足够的武器用来拿下那些季后赛胜利。
啊,美国电话电报公司的命真好:同史蒂夫?乔布斯的关系最好,拥有iPhone的独家运营权(现在是如此),还是iPad的运营商之一。一切都对它有利,可为什么股票没有猛涨呢?截至4月1日,今年苹果公司的股价已经飙升109%,标准普尔指数也上升了41%。美国电话电报公司的股票呢?下跌了2%。问题在于发展,或者说缺乏发展:无线业务已经饱和,发展甚微,而占销售额25%的有线电话业务却出现萎缩。除非其高速互联网业务,或者iPad促使新的无线业务实现增长,否则其股票在华尔街将会继续遭受打击。

Reconciliation and Comparison of Assets with Records

Reconciling and comparing assets with accounting records establish a system of independent verification, either through preparing an independent control document used to reconcile accounting records and assets or by directly comparing accounting records with related assets. Examples of these procedures include the reconciliation of physical inventory to accounting records and the preparation of a bank reconciliation.

Analytical Reviews

The purpose of analytical reviews is to evaluate summarized information by comparing it with expected results. Management personnel often perform analytical reviews to determine whether the entity is performing as planned. For example, a common analytical review procedure is the comparison of budgeted to actual performance, with investigation of any significant or material variances as determined by the analyst. Often, analytical reviews may be used to monitor other underlying control procedures.

Authorization and Approval

Authorization and approval procedures prevent invalid transactions from occurring. Thus, this type of control typically involves authorization or approval of transactions at specific dollar thresholds and manual (e.g., requiring signatures of authorized individuals) or automated (e.g., password protected) authorizations for computer transactions. The effectiveness of these procedures often depends on general computer controls over information security.

Reviews of Output

Reviews of output should be performed by district personnel who have the knowledge and experience to identify errors. Such reviews could be performed in both computer and manual systems. These reviews check the validity and accuracy of output by comparing it in detail with expected results. For example, a purchasing manager may compare recorded amounts or quantities purchased with separate records of purchase orders.

Transactional Reviews

Transactional reviews check the validity and accuracy of transaction processing by comparing it in detail with expected results. Reviews often use exception reports (usually computer-generated), which list items that failed to be processed because they did not meet specified criteria. For example, a computer-generated check may be rejected if it exceeds some dollar amount and requires a manual signature. Monitoring these types of control procedures involves reviews of results performed by management.

General Computer Controls

Computer systems frequently have common areas of control and related control procedures referred to as general computer controls. These controls directly or indirectly affect all systems that operate within a computer-processing environment. General computer controls include the usual elements of effective internal control, that is, an individual or group responsible for control procedures and monitoring activities. Managers of the information systems function usually monitor the performance of general computer controls. Monitoring activities include observation, exception reporting, reviews of work performed, reviews of program changes, oversight by information system steering committees, and the monitoring of user complaints. For example, the effectiveness of programmed control procedures such as edit checks and approvals depends on general computer controls that ensure that program changes are not made improperly. General computer controls include controls over computer operations; systems acquisition, development, and maintenance; information security; and information systems support, as detailed below:

  • Computer operations. The computer operations staff is responsible for the day-to-day processing activities of the entity's system. It ensures that jobs are scheduled and processed as planned, data are properly stored on the system or tapes, and reports are distributed in a timely and accurate fashion.
  • Systems acquisition, development, and maintenance. The systems acquisition, development, and maintenance staff is responsible for planning, acquiring or developing, testing, and implementing new application systems and changes to existing application systems. Such controls are usually important in larger processing environments where there is more development and maintenance activity. The systems are more complex and there is less reliance on purchased software.
  • Information security. The information security function is responsible for administering and maintaining an entity's information security program, including both physical and logical security. The primary goal of such a program is to ensure that access to program data, online transactions, and other computing resources is restricted to authorized users.
  • Information systems support. Information systems support includes such functions as system software maintenance, database administration, communications and network management, end-user computing, and other groups with technical and administrative support responsibilities.
Certain governmental entities may use external service organizations for executing and recording certain transactions, such as payroll processing. In such situations, the entity needs to ensure that the service organization has adequate controls over processing the transactions.

中国股市的跌势仍在继续,现在“红线”已触,一切都提早结束了。
3.Oh, yeah. That makes sense. – Because option B involves admitting that I am clueless。
单词encourage 联想记忆:
9. Jessica Pare
The refugees have streamed into Greece, Bulgaria, Italy, Spain, Malta and Cyprus during 2015, with a huge majority -- over 800,000 -- arriving by sea in Greece. About 3,600 died or disappeared trying to make the perilous Mediterranean Sea crossing between North Africa and Italy.
Someone might tell you to ‘Be yourself' in the interview. Don't be yourself. That's the worst advice ever. We don't want people who are neurotic and quirky and whatever else. All we care about is your skill and experience.
您只需轻轻一挥将它们放飞,泡沫气球就会自己飘向空中。
The Veterans Day holiday, which pays tribute to all men and women who have served in the U.S. military, dates back to 1919, when President Woodrow Wilson proclaimed November 11 as Armistice Day to celebrate the end of fighting exactly one year earlier in World War One - "the war to end all wars" - between Germany and the allied nations of Britain, France and the United States. The armistice famously went into effect at "the eleventh hour of the eleventh day of the eleventh month."
反对:可以把这部电影当作一部演技在线的影片,而不是一部真正伟大的作品吗?

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Other Issues Affecting Educational Entities

School districts are the most common special governmental units. In some states, school districts operate as a fiscally dependent part of another local governmental entity such as a city or county; in other states, school districts are legislatively independent with authority to levy taxes and set budgets. School districts may or may not have common boundaries with another political subdivision. Regardless of whether districts are component units of another financial reporting entity, are joint ventures of several reporting entities (such as consolidated educational agencies), or meet the definition in GASB Codification, Section 2100 as separate reporting entities, many school districts prepare separate financial statements to accomplish one or more of the following:

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Although school districts are a common type of government, they face a number of unique issues that make them distinct from states, cities, counties, or other local governmental entities. These issues often result in internal control and operational challenges that district management must address. The following chapter outlines a number of unique educational issues; however, this list is not exhaustive.
  • Attendance reporting. Most school districts receive state aid on the basis of average daily membership (ADM), average daily attendance (ADA), or a similar pupil count method. ADM and ADA data typically are determined at individual school sites and then reported to a central attendance unit. That unit prepares reports for state aid and, in many cases, for federal aid, such as impact aid. Incorrect attendance reporting can lead to the allocation of too much or too little aid.
  • Student activity funds. Most school districts have cash funds or bank accounts at individual schools under the control of school principals or club advisors. These funds may be excluded from the district's normal accounting controls. These funds present a unique control challenge to school districts given their decentralized nature and the production of financial records and reports by non-accounting personnel. Additional guidance on these issues is given in chapter 8.
  • U.S. Department of Education requirements. Federal reporting requirements and others mandated by state-level education agencies are typically more detailed than the account code structures of cities and other local governments. Thus, district accounting systems must have the ability to account for transactions at a level of detail beyond that required by other governments. This issue is particularly complex for school district payroll systems, given the plurality of funding sources for district personnel and reporting requirements for personnel costs.
  • School lunch programs. Most school districts participate in the U.S. Department of Agriculture (USDA) free or reduced-price food programs. These programs require school districts to segregate food service programs from other programs. School districts that receive federal commodities during the year should recognize the fair value as revenue in the period when all eligibility requirements are met (typically, when the commodities are received). (Guide to Implementation of GASB Statement 34 and Related Pronouncements Q&A, Q152) Because the federal agricultural commodity program involves purpose restrictions in the use of the resources, the value of inventory remaining on hand at fiscal year-end should be reflected as a reservation of fund balance/restriction of net assets. (Statement 33, paragraph 14) USDA-donated commodities may also pose accounting and reporting problems because of restrictive federal rules regulating the use of these commodities.
  • Site-based management initiatives. Over the past decade, many states and school districts have implemented site-based management initiatives. These initiatives have been designed to delegate to individual schools greater levels of authority to determine the use of financial resources. As a result, local administrators may control and report on the use of financial resources, even though they may lack financial management skills. This issue creates a challenge to district management in controlling financial resources and ensuring that reported results are correct.
  • Educational accountability. Educational accountability has become a key policy issue at both state and national levels and has resulted in a number of recent reforms. Several educational accountability reforms have required school districts to collect and present school-level financial information. In addition, school-level financial information is often related to non-financial information (e.g., student achievement) in published reports and is used for comparison purposes. As a result, school districts must increasingly focus on ensuring that financial information reported by schools is accurate and consistent across the district.
In conclusion, school districts, like other governmental entities, must annually compile financial data and report on their financial position. Accounting and reporting standards for this information are set forth by a number of oversight agencies, including GASB, FASB, and AICPA. A major change in reporting requirements for governments was recently established by GASB Statement 34. This accounting standard requires governmental agencies, including school districts, to increase their financial reporting to include governmentwide financial statements as well as the traditional fund reporting. Although this new reporting model does not change the basic internal control expectations for governments, GASB Statement 34 presents new financial reporting challenges for school districts.

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Footnote

1 Codification of Governmental Accounting and Financial Reporting Standards, section 1100.110.