ch07_receivables
Orbi路由器配置指南说明书
CommençonsInstallez l'application Orbi sur votre téléphone mobile ou votre tablette et suivez les instructions de configuration. Ou, pour configurer sans l'application, visitez tout en étant connecté à votre routeur Orbi.Touchez l'icône Security (Sécurité) dans votre application Orbi pour vérifier si la fonction NETGEAR Armor™ est activée.Votre Orbi est livré avec la cybersécurité NETGEAR Armor. A rmor bloque les menaces en ligne comme les pirates et les tentatives d'hameçonnage sur vos appareils.Voyez tout ce quevous pouvez faire avec l'application Orbi! Exécutez un test de vitesse, interrompez Internet, voyez tous les appareils connectés etplus.Télécharger l'application Orbi et installer votre routeur OrbiSécuriser vos appareils avec NETGEAR Armor 2En faire plus avec l'application3Contenu1Bouton Sync5Port réseau local / réseau étendu (LAN/WAN)2Connecteurd'antenne SMA LTE.Antenne en optionet non incluse6Prised'alimentation3Logement pourcarte nano SIM7Voyantd'alimentation4Ports Ethernet8Bouton deréinitialisationRouteur Orbi (modèle NBR750)CâbleEthernetAdaptateur secteur(varie selon la région)Soutien et communautéVisitez /support pour obtenirdes réponses à vos questions et accéderaux plus récents téléchargements.Vous pouvez également vous référerà notre communauté NETGEAR pourprofiter de conseils utiles à.Pour obtenir des renseignements sur laconformité, y compris la déclaration deconformité de l'UE, visitezhttps:///about/regulatory/.Consultez le document relatif à laconformité réglementaire avant debrancher le bloc d’alimentation.NETGEAR, Inc.350 East Plumeria Drive San Jose, CA 95134, USA © NETGEAR, Inc., NETGEAR et le logo NETGEAR sont des marquesde commerce de NETGEAR, Inc. Toutes les autres marques decommerce sont utilisées à titre de référence uniquement.Juin 2021Information réglementaireet juridiqueDépannageSi vous éprouvez des difficultés avec l'installation, essayez l'une des solutions suivantes :• Redémarrez votre routeur Orbi, puis essayez de nouveau l'installation avec l'application Orbi.• Exécutez l'assistant de configuration à l'aide de l'interface Web. Visitez tout en étant connecté à votre routeur Orbi pour accéder à l'interface Web.• Désinstallez et réinstallez l'application Orbi et réessayez.Pour en savoir plus, visitez /orbihelp.。
accessdatabaseengine-2007 -回复
accessdatabaseengine-2007 -回复[accessdatabaseengine2007]是一款由微软开发的数据库引擎软件，其主要功能是为应用程序提供对Microsoft Office Access数据存储的访问。
本文将逐步介绍[accessdatabaseengine2007]的特点、安装、配置以及使用方法。
第一步：了解[accessdatabaseengine2007]的特点[accessdatabaseengine2007]是一款基于Windows操作系统的数据库引擎软件，它可以提供对Microsoft Office Access数据库存储的访问。
相比于传统的数据库软件，[accessdatabaseengine2007]具有以下几个显著的特点：1. 灵活性和可定制性：[accessdatabaseengine2007]可以让用户根据自己的需求和业务场景，自由定制数据库结构和表关系。
2. 强大的数据处理能力：[accessdatabaseengine2007]支持对大数据集进行高效的数据处理和查询操作，能够快速响应复杂查询和分析需求。
3. 安全性和权限控制：[accessdatabaseengine2007]提供了严格的安全性和权限控制机制，可以限制用户对数据的访问权限，确保数据的安全性。
4. 多人协作和共享：[accessdatabaseengine2007]支持多用户同时访问和编辑数据库，通过网络共享数据库文件，实现多人协同工作。
第二步：安装[accessdatabaseengine2007]安装[accessdatabaseengine2007]之前，确保你的计算机已安装了Windows操作系统，并且拥有管理员权限。
以下是安装[accessdatabaseengine2007]的步骤：1. 下载[accessdatabaseengine2007]安装文件。
你可以从微软官方网站或其他可信的软件下载平台获取安装文件。
accessdatabaseengine-2007 -回复
accessdatabaseengine-2007 -回复"accessdatabaseengine2007"是指Microsoft Access 2007数据库引擎。
在本文中，我们将逐步回答关于这个主题的问题，探索其功能和用途。
首先，我们需要了解"accessdatabaseengine2007"的定义是什么。
Microsoft Access 2007数据库引擎是一种软件技术，它允许用户创建、管理和操作数据库。
它包含了一系列的工具和功能，使用户能够在不同的平台上创建和运行数据库应用程序。
接下来，我们将探讨"accessdatabaseengine2007"的主要功能。
该引擎支持多种数据类型，包括文本、数字、日期/时间和对象数据类型。
它还提供了丰富的数据库功能，如查询、表单、报表和宏。
此外，该引擎还支持通过编程接口（如VBA）进行自定义开发，以满足特定的业务需求。
继续，我们将讨论"accessdatabaseengine2007"主要用途。
首先，它被广泛应用于个人和小型企业中，用于创建和管理本地数据库。
该引擎的简单易用性使得用户可以快速地创建数据库应用程序，无需专业的数据库知识。
其次，"accessdatabaseengine2007"也可以作为中小型企业的解决方案，用于创建和管理基于网络的数据库应用程序。
通过将数据库放置在网络服务器上，用户可以通过局域网或互联网访问和共享数据。
这为企业提供了便捷和高效的数据管理解决方案。
此外，"accessdatabaseengine2007"还提供了与其他应用程序集成的能力。
它可以与Microsoft Office套件中的其他应用程序（如Excel和Word）无缝集成，实现数据共享和自动化流程。
这为用户提供了更大的灵活性和效率。
现在，我们将讨论如何使用"accessdatabaseengine2007"来创建数据库应用程序。
Accounts receivable(应收账款)
Accounts ReceivableOne of the key factors underlying the growth of the American economy is the trend toward selling goods and services on credit. Accounts receivable comprise the largest financial asset of many merchandising companies.Accounts receivable are relatively liquid assets, usually converting into cash within a period of 30 to 60 days. Therefore, accounts receivable from customers usually appear in the balance sheet immediately after cash and short-term investments in marketable securities.UNCOLLECTIBLE ACCOUNTSAccounts receivable are shown in the balance sheet at the estimated collectible amount—called net realizable value. No business wants to sell merchandise on account to customers who will be able to pay. Many companies maintain their own credit departments that investigate the creditworthiness of each prospective customer. Nonetheless, if a company makes credit sales to hundreds—perhaps thousands—of customers, some accounts inevitably will turn out to be uncollectible.A limited amount of uncollectible accounts is not only expected—it is evidence of a sound credit policy. If the credit department is overly cautious, the business may lose many sales opportunities by rejecting customers who should have been considered acceptable credit risks.THE ALLOWANCE FOR DOUBTFUL ACCOUNTSThere is no way of telling in advance which accounts receivable will prove to be uncollectible. It is therefore not possible to credit the accounts of specific customers for our estimate of probable uncollectible accounts. Neither should we credit the Accounts Receivable control account in the general ledger. If the Accounts Receivable control accounts were to be credited with the estimated amount of doubtful accounts, this control account would no longer be in balance with the total of the numerous customers’accounts in the subsidiary ledger. A practical alternative therefore is to credit a separate account called Allowance for Doubtful Accounts with the amount estimated to be uncollectible.The Allowance for Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce a more useful and reliable measure of a company’s liquidity. Because the Allowance for Doubtful Accounts is merely an estimate and not a precise calculation, professional judgment plays a considerable role in determining the size of this valuation account.Monthly Adjustment of the Allowance Account In the adjusting entry made by World Famous Toy Co. at January 31, the amount of the adjustment ($10,000) was equal to the estimated amount of uncollectible accounts. This is true only because January was the first month of operations and this was the company’s first estimate of its uncollectible accounts. In future months, the amount of the adjusting entry will depend on two factors: (1) the estimate of uncollectible accounts and (2) the current balance in the Allowance for Doubtful Accounts. Before we illustrate the adjusting entry for a future month, let us see why the balance in the allowance account maychange during the accounting period.WRITING OFF AN UNCOLLECTIBLE ACCOUNT RECEIV ABLEWhenever an account receivable from a specific customer is determined to be uncollectible, it no longer qualifies as an asset and should be written off. To write off an account receivable is to reduce the balance of the customer’s account to zero. The journal entry to accomplish this consists of a credit to the Accounts Receivable control account in the general ledger (and to the customer’s account in the subsidiary ledger) and an offsetting debit to the Allowance for Doubtful Accounts.To illustrate, assume that, early in February, World Famous Toy Co. learns that Discount Stores has gone out of business and that the $4,000 account receivable from this customer is now worthless. The entry to write off this uncollectible account receivable is:Allowance for Doubtful Accounts………………… 4,000Accounts Receivable (Discount Stores)…………………… 4,000To write off the account receivable from Discount Stores as uncollectible.The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts Expense account. The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period. When a specific account receivable is later determined to be worthless and is written off, this action does not represent an additional expense but merely confirms our previous estimate of the expense. If the Uncollectible Accounts Expense account was first charged with estimated credit losses and then later charged with proven credit losses, we would be double-counting the actual uncollectible accounts expense.Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount. Thus writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.INTERNAL CONTROLS FOR RECEIV ABLESOne of the most important principles of internal control is that employees who have custody of cash or other negotiable assets must not maintain accounting records. In a small business, one employee often is responsible for handing cash receipts, maintaining accounts receivable records, issuing credit memoranda, and writing off uncollectible accounts. Such a combination of duties is an invitation to fraud. The employee in this situation is able to remove the cash collected from a customer without making any record of the collection. The next step is to dispose of the balance in the customer’s account. This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer’s account as uncollectible. Thus the employee has the cash, the customer’s account shows a zero balance due, and the books are in balance.In summary, employees who maintain the accounts receivable subsidiary ledger should not have access to cash receipts. The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible. These areclassic examples of incompatible duties.MANAGEMENT OF ACCOUNTS RECEIV ABLEManagement has two conflicting objectives with respect to the accounts receivable. On the one hand, management wants to generate as much sales revenue as possible. Offering customers lengthy credit terms, with little or no interest, has proven to be an effective means of generating sales revenue.Every business, however, would rather sell for cash than on account. Unless receivables earn interest, which usually is not the case, they are nonproductive assets that produce no revenue as they await collection. Therefore, another objective of cash management is to minimize the amount of money tied up in the form of accounts receivable.Several tools are available to a management that must offer credit terms to its customers yet wants to minimize the company’s investment in accounts receivable. We have already discussed offering credit customers cash discounts (such as 2/10, n/30) to encourage early payment. Other tools include factoring accounts receivable and selling to customers who use national credit cards.。
Net Customisation User Guide
.NET Customization User GuideAVEVA Solutions LtdDisclaimerInformation of a technical nature, and particulars of the product and its use, is given by AVEVA Solutions Ltd and its subsidiaries without warranty. AVEVA Solutions Ltd and its subsidiaries disclaim any and all warranties and conditions, expressed or implied, to the fullest extent permitted by law. Neither the author nor AVEVA Solutions Ltd, or any of its subsidiaries, shall be liable to any person or entity for any actions, claims, loss or damage arising from the use or possession of any information, particulars, or errors in this publication, or any incorrect use of the product, whatsoever.CopyrightCopyright and all other intellectual property rights in this manual and the associated software, and every part of it (including source code, object code, any data contained in it, the manual and any other documentation supplied with it) belongs to AVEVA Solutions Ltd or its subsidiaries.All other rights are reserved to AVEVA Solutions Ltd and its subsidiaries. The information contained in this document is commercially sensitive, and shall not be copied, reproduced, stored in a retrieval system, or transmitted without the prior written permission of AVEVA Solutions Ltd Where such permission is granted, it expressly requires that this Disclaimer and Copyright notice is prominently displayed at the beginning of every copy that is made.The manual and associated documentation may not be adapted, reproduced, or copied, in any material or electronic form, without the prior written permission of AVEVA Solutions Ltd. The user may also not reverse engineer, decompile, copy, or adapt the associated software. Neither the whole, nor part of the product described in this publication may be incorporated into any third-party software, product, machine, or system without the prior written permission of AVEVA Solutions Ltd, save as permitted by law. Any such unauthorised action is strictly prohibited, and may give rise to civil liabilities and criminal prosecution.The AVEVA products described in this guide are to be installed and operated strictly in accordance with the terms and conditions of the respective licence agreements, and in accordance with the relevant User Documentation. Unauthorised or unlicensed use of the product is strictly prohibited.First published September 2007© AVEVA Solutions Ltd, and its subsidiaries 2007AVEVA Solutions Ltd, High Cross, Madingley Road, Cambridge, CB3 0HB, United KingdomTrademarksAVEVA and Tribon are registered trademarks of AVEVA Solutions Ltd or its subsidiaries. Unauthorised use of the AVEVA or Tribon trademarks is strictly forbidden.AVEVA product names are trademarks or registered trademarks of AVEVA Solutions Ltd or its subsidiaries, registered in the UK, Europe and other countries (worldwide).The copyright, trade mark rights, or other intellectual property rights in any other product, its name or logo belongs to its respective owner.AVEVA .NET CustomizationContents Page.NET Customization User GuideIntroduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1:1 About this Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:1 .NET Customization Architecture. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:1 Common Application Framework Interfaces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:2 Database Interfaces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:2 Geometry Interfaces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:3 Shared Interfaces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:3 Utilities Interfaces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:4 Graphics Interfaces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:4 Sample Code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:4 AttributeBrowserAddin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:4 ExamplesAddin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:4 NetGridExample. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:4 PMLNetExample . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:4 PMLGridExample. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:5 Reference Documentation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:5 Compatibility with future versions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1:5How to Write an Addin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2:1 The IAddin Interface. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:1 The WindowManager. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:3 Window Creation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:3IWindow Interface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:4 Window Events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:4WindowManager Events. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:5 The StatusBar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:5Addin Commands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:6 Writing a Command Class . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:6 Command Events. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:9 Resource Manager. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:9 Configuring a Module to Load an Addin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2:9 Menu and Command Bar Customization . . . . . . . . . . . . . . . . . . . . .3:1 Configuring a Module to Load a UIC File. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:1 Editing the UIC File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:2 Selection of Active Customization File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:3 The Tree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:4Selecting a Node in the Tree. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:5 Drag & Drop within the Tree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:5 Node Context Menus. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:5 List of Command Tools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:6 Selecting a Node in the List. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:6 Drag & Drop from the List to the Tree. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:6 List Context Menu. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:7 Tool Types. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:8 Sorting List via Heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:10 Property Grid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:10 Action Buttons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:12 Resource Editor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:13 Resource Editor Command Bar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:14 Using Resources for Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:16 Standalone Resource Editor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3:16Database Interface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4:1 Data Model Definition Classes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:1 DbElementType . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:1Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:1 Constructors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:1 Methods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:2 Related ENUMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:2 Related Pseudo Attributes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:2 DbAttribute. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:3 Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:3 Constructors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:3 Methods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:3 Related ENUMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:4 DbElementTypeInstance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:4 DbAttributeInstance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:4Element access . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:5 DbElement Basics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:5 Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:5 Constructors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:5 Identity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:5 Element Validity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:6 Error Handling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:6 Basic Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:6 Navigation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:7 Basic Navigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:7 Pseudo Attributes Relating to Element Navigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:8 Secondary Hierarchies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:8 Getting Attribute Values. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:9 Basic Mechanism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:9 List of Valid Attributes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:10 Qualifier. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:11 Getting an Attribute as a Formatted String . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:11 Database Modifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:11 Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:11 The Modification Pipeline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:12 Claiming Elements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:13 Pseudo Attributes Relating to Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:13 Set Attribute. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:14 Creating Element. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:14 Moving Element. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:15 Changing Type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:15 Pseudo Attributes Relating to Modifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:15 Storage of Rules and Expressions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:16 Database Expressions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:16 Rules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:17 Pseudo Attributes Relating to Rules and Expressions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:17 Comparison of Data with Earlier Sessions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:17Filters/Iterators. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:19 Iterators. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:19 Filters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:19Dabacon Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:19 Overview of Dabacon Tables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:19 Table Classes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:20 DBs, MDBs and Projects. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:21 MDB Functionality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:21 DB Functionality. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:22 Events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:23 Overview of Events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:23 Overview of C# Mechanism. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:23 General Capture of DB Changes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:24Adding Pseudo Attribute Code. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:24 DB/MDB Related Events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4:26PMLNet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5:1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:1 Design Details . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:1 Using PMLNet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:1Limitations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:2 Object Names . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:3 Query Methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:3 Global Method. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:4 Method Arguments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:4 Method Overloading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:5 Custom Attributes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:5 Private Data and Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:6 Scope. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:6 Instantiation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:7 ToString() Method. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:7 Method Names . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:7 Double Precision. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:7 Events. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:7 Error Handling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:8 Rules for Calling .NET. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:8 Tracing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:9 .NET Controls. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:9 Creating a Container. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:9 Hosting .NET Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:10 Events. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:10 Examples. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:10 PMLGridExample . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:10 PMLNetExample. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:10The AVEVA C# Grid Control. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6:1Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6:1 Creating a C# Addin which Contains an AVEVA Grid Control. . . . . . . . . . . . . . 6:1 Providing Access to the Addin in PDMS Design or Outfitting Design . . . . . . . 6:3 Using the AVEVA Grid Control with Different Data Sources: . . . . . . . . . . . . . . 6:4 Adding an XML Menu to the Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6:5 Adding an Event to the Addin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6:6 Other Functionality Available within the PDMS Environment. . . . . . . . . . . . . . 6:7 Use of the C# Grid Control with PML. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6:7 AVEVA Grid Control API . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6:7 Input Mask Characters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6:121Introduction1.1About this GuideThis manual is designed to give a software engineer with experience of softwaredevelopment in C# using Visual Studio guidance on the development of .NET customizationfor the AVEVA PDMS and AVEVA Marine products. Customization ArchitectureThe introduction of a customization capability using Microsoft .NET technology has openedup a whole new world of customization and is particularly relevant for the integration ofAVEVA products with other customer systems. .NET API's provided access to variousaspects of the product including Graphical User Interface, Database and Geometry.As part of AVEVA's strategy of 'continual progression' the .NET customization capability hasbeen introduced in such a way that it can be used alongside the existing PML basedcustomization. Through the use of , an enhancement to PML which allows thePML programmer to call .NET code, customization which utilizes the strengths of .NETcompiled code and PML can be achieved.Figure 1: customization ArchitectureThe above diagram illustrates the two new methods of customization using .NETtechnology. The first is via the concept of a .NET Addin and the second using .Both methods provide a mechanism whereby a .NET assembly (dll) can be dynamicallyloaded into a module at runtime.1.2.1Common Application Framework InterfacesThe Common Application Framework (CAF) is an extensible framework which provides the.NET programmer with access to various services which support both applicationdevelopment and customization. The foundations of the CAF are provided by the twointerface assemblies:•Aveva.ApplicationFramework.dll•Aveva.ApplicationFramework.Presentation.dllThese interfaces provide the following major services:Namespace: Aveva.ApplicationFramework•AddinManager: This class provides properties and methods for the management of ApplicationFramework Addins.•ServiceManager: This class defines an interface which provides a means by which the various components of the ApplicationFramework can publish their services. TheServiceManager also acts as a service provider responding to requests for services. Itcan also be used by applications and application addins to publish additional services.•SettingsManager: This class provides properties and methods for the management of application settings which are stored in settings groups which are persisted betweensessions.Namespace: Aveva.ApplicationFramework.Presentation•CommandBarManager: This provides access to the menus and commandbars of a CAF based application. It also has methods to load the definition of menus andcommandbars from User Interface customization (UIC) files.•CommandManager: This class defines an interface to provide the presentation framework client with a mechanism for the management of command objects whichcan be associated with Tools or other User interface objects. The action of invoking atool (e.g clicking a ButtonTool) will cause the execution of the associated commandobject. It is possible to associated the same command object with a number of differentuser interface objects (e.g. ButtonTool on a Menu and a LinkLabel) thereby allowing forthe centralisation of these user interface objects action within a command. Variousstate-like properties of a command (e.g. enabled/checked) would also be reflected in alluser interface objects associated with a command. For example, disabling a commandwould cause all associated user interface objects to be disabled. User interface objectsare associated with a command via a CommandExecutor derived class.•ResourceManager: This class defines an interface to provide Addins with a simplified mechanism to access localizable resources.The ResourceManager provides a numberof methods which allows an addin to then access the various types of resources (string,image, cursor, icon etc.) which resource files may contain.•WindowManager: This provides access to the main application window, the StatusBar and a collection of MDI and docked windows. It also provides the addin writer withmethods to create MDI and docked windows to host user controls.1.2.2Database InterfacesThe database related interfaces are provided by the interface assemblies:•Aveva.Pdms.Database.dll & PDMSFilters.dllThis interface has the following main classes:Namespace: Aveva.Pdms.Database•DatabaseService: The sole purpose of this class is to open a project.。
Arista 7020 Series 1 RU-Gen 3 Data Center Switches
Chapter5 Configuring the SwitchArista switches ship from the factory in Zero Touch Provisioning(ZTP)mode.ZTP configures the switchwithout user intervention by downloading a startup configuration file or a boot script from a locationspecified by a DHCP server.To manually configure a switch,ZTP is bypassed.The initial configurationprovides one username(admin)accessible only through the console port because it has no password.When bypassing ZTP,initial switch access requires logging in as admin,with no password,through theconsole port.Then you can configure an admin password and other password protected usernames.This manual configuration procedure cancels ZTP mode,logs into the switch,assigns a password toadmin,assigns an IP address to the management port,and defines a default route to a networkgateway.Step1Provide power to the switch(Section4.1).Step2Connect the console port to a PC(Section4.2).As the switch boots without a startup-config file,it displays the following through the console:The device is in Zero Touch Provisioning mode and is attempting todownload the startup-config from a remote system. The device will notbe fully functional until either a valid startup-config is downloadedfrom a remote system or Zero Touch Provisioning is cancelled. To cancelZero Touch Provisioning, login as admin and type 'zerotouch cancel'at the CLI.localhost login:Step3Log into the switch by typing admin at the login prompt.localhost login:adminStep4Cancel ZTP mode by typing zerotouch cancel.IMPORTANT:This step initiates a switch reboot.localhost>zerotouch cancelStep5After the switch boots,log into the switch again by typing admin at the login prompt.Arista EOSlocalhost login:adminLast login: Fri Mar 15 13:17:13 on consoleStep6Enter global configuration mode.localhost>enablelocalhost#configStep7Assign a password to the admin username with the username secret command.localhost(config)#username admin secret pxq123Step8Configure a default route to the network gateway.localhost(config)#ip route 0.0.0.0/0 192.0.2.1Step9Assign an IP address(192.0.2.8/24in this example)to an Ethernet management port.localhost(config)#interface management 1localhost(config-if-Ma1/1)#ip address 192.0.2.8/24Step10Save the configuration by typing write memory or copy running-config startup-config.localhost#copy running-config startup-configWhen the management port IP address is configured,use this command to access the switch from a host,using the address configured in step9:**************.2.8Refer to the Arista Networks User Manual for complete switch configuration information.。
LTE典型信令过程
NAS:PDN connectivity request
Authentication and NAS security procedure
S6a: Update Location request
S11: Modify bearer response S1AP: Path Switch Response
X2AP: UE Context Release
Flush DL Buffer
Data Forwarding End Marker
Switch DL Path
S1 Handover
➢This type of handover takes place when there is no X2 connectivity between source eNB and target eNB.
S10: Forward SRNS Context Notification
UE Detach from old cell and sync to new cell
S10: Forward SRNS Context Ack
S1AP: MME Status Transfer
RRC: Connection Reconfiguration Complete
➢The release of resources at the source side is directly triggered from the target eNB.
UE
S-eNB
RRC: Measurement Control
sessioncreationpolicy 枚举 -回复
sessioncreationpolicy 枚举-回复什么是sessioncreationpolicy 枚举？SessionCreationPolicy 枚举是一组预定义的可能值，用来定义在基于用户认证的会话管理中，何时和如何创建新的会话。
它是一种使用Java编程语言的一部分，通常用于开发Web应用程序或其他基于用户认证的应用程序。
SessionCreationPolicy 枚举定义了以下几个常量值：1. SessionCreationPolicy.ALWAYS：始终创建新会话，无论请求是否具有有效的会话。
2. SessionCreationPolicy.IF_REQUIRED：仅在请求不包含有效会话时创建新会话。
3. SessionCreationPolicy.NEVER：永不创建新会话，只使用现有的会话。
4. SessionCreationPolicy.STATELESS：不创建会话，请求不应依赖任何会话状态。
下面将逐步讨论这些常量以及它们在实际开发中的使用情况和注意事项。
1. SessionCreationPolicy.ALWAYS：当应用程序需要每个请求都具有一个新的会话时，可以使用该枚举常量。
这通常适用于需要在每个请求之间重新初始化会话状态的应用程序，例如购物网站或在线支付平台。
但是要注意，频繁地创建新会话可能会导致服务器资源的浪费和性能下降。
2. SessionCreationPolicy.IF_REQUIRED：当应用程序需要在请求中为非认证用户创建会话时，可以使用该枚举常量。
这在某些需要使用会话的功能（例如购物车）时非常有用，但仅当用户尚未进行认证时才会创建会话。
在用户进行认证后，使用现有的会话可以更好地保持会话状态并提高性能。
3. SessionCreationPolicy.NEVER：当应用程序不需要使用会话时，可以使用该枚举常量。
这在一些无状态的Web服务或API中很常见，因为它们不需要维护任何会话信息，并且可以更好地适用于负载均衡环境。
现金流量表英文版ch07 statement of cash flows.ppt
13
The operating cash flows section of the statement of cash flows under the indirect method would appear something like this:
11
financing activities are:
(a) cash proceeds from issuing shares or other equity instruments;
(b) cash payments to owners to acquire or redeem the enterprise's shares;
Bank overdrafts which are repayable on demand and which form an integral part of an enterprise's cash management are also included as a component of cash and cash equivalents.
Guidance notes indicate that an investment normally meets the definition of a cash equivalent when it has a maturity of three months or less from the date of acquisition.
accessdatabaseengine-2007 -回复
accessdatabaseengine-2007 -回复"accessdatabaseengine2007" 是指Microsoft Office Access 数据库引擎2007。
本文将一步一步回答关于该主题的问题，并提供所需的详细信息。
然而，请注意，为了避免信息的重复和冗长，有些问题的回答可能会相对简短。
问题1：什么是Microsoft Office Access 数据库引擎2007？回答：Microsoft Office Access 数据库引擎2007 是一种关系型数据库管理系统，它是由Microsoft 公司开发的。
这个数据库引擎旨在处理数据存储和检索方面的任务，并提供准确、可靠和高效的数据库管理功能。
问题2：它有哪些突出的功能？回答：Access 数据库引擎2007 具有以下突出的功能：1. 可扩展性：它支持大量的数据和用户，并能够处理复杂的查询和操作。
2. 安全性：它提供了严格的安全措施，可以保护数据库免受未经授权的访问和数据泄露的风险。
3. 发布和共享：它允许用户将数据库发布到网络，以便其他用户可以共享和编辑数据。
4. 简单易用的用户界面：它提供了直观和易于使用的界面，使用户能够轻松管理和操作数据库。
问题3：它可以在哪些操作系统上运行？回答：Access 数据库引擎2007 可以运行在以下操作系统上：- Windows 2000 SP4 及更高版本- Windows XP SP2 及更高版本- Windows Server 2003 SP1 及更高版本- Windows Vista- Windows Server 2008问题4：如何安装Access 数据库引擎2007？回答：要安装Access 数据库引擎2007，请按照以下步骤进行操作：1. 下载安装程序：从Microsoft 官方网站下载Access 数据库引擎2007 的安装程序。
确保下载版本与您的操作系统兼容。
现金流量表英文版ch07 statement of cash flows
(a) cash payments to acquire property, plant and equipment, intangibles and other long-term assets. These payments include those relating to capitalised development costs and self-constructed property, plant and equipment;
(c) cash payments to suppliers for goods and services;
(d) cash payments to and on behalf of employees;
5
Examples of cash flows arising from
11
investing activities are:
8
Taxes on Income
11
cash flows arising from taxes on income are normally classified as operating, unless they can be specifically identified with financing or investing activities
Cash receipts from customers
现金流量表英文版ch07statementofcashflows
11 Examples of cash flows from operating activities are:
(a) cash receipts from the sale of goods and the rendering of services;
(b) cash receipts from royalties, fees, commissions and other revenue;
(f) cash receipts from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution);
Examples of cash flows arising from
Guidance notes indicate that an investment normally meets the definition of a cash equivalent when it has a maturity of three months or less from the date of acquisition.
Taxes on Income
11
cash flows arising from taxes on income are normally classified as operating, unless they can be specifically identified with financing or investing activities
accessdatabaseengine-2007 -回复
accessdatabaseengine-2007 -回复Access Database Engine 2007简介与使用指南Access Database Engine 2007是一款强大且广泛使用的数据库引擎，它为用户提供了创建、管理和查询数据库的功能。
本文将一步一步回答有关Access Database Engine 2007的一些常见问题，并提供使用指南。
1. 什么是Access Database Engine 2007？Access Database Engine 2007是由微软开发的一款数据库引擎。
它可以用于创建和操作Microsoft Office中的数据库应用程序，如Access和Excel。
该引擎提供了一套工具和技术，用于设计、开发和维护数据库应用程序。
2. Access Database Engine 2007的功能有哪些？Access Database Engine 2007具有以下主要功能：- 数据模型设计：它提供了一个易于使用的界面，可以帮助用户设计和创建数据库表、查询、表单和报表。
- 数据库管理：它允许用户通过添加、编辑和删除数据来管理数据库内容，并提供数据导入和导出功能。
- 数据查询：Access Database Engine 2007支持SQL查询语言，使用户可以执行复杂的数据库查询操作。
- 数据分析：它提供了数据分析和报告功能，可使用户通过数据汇总和图表展示来得出有用的结论。
- 数据库安全性：它允许用户为数据库和数据对象设置访问权限，从而确保数据的安全性。
3. 如何安装Access Database Engine 2007？安装Access Database Engine 2007非常简单，只需按照以下步骤操作：- 首先，从Microsoft官方网站下载安装程序。
- 双击安装程序文件，然后按照提示进行安装。
- 选择要安装的组件，如数据库引擎、提供程序等。
- 点击“下一步”继续安装，然后接受许可协议。
observable用法 -回复
observable用法-回复什么是observable？Observable是一种常用于响应式编程的概念。
它是RxJS(Reactive Extensions for JavaScript)库中的一个重要组成部分，并在一些其他编程语言中也有类似的实现。
Observable可以被视为一个"数据源"，它可以发出一系列的值，并且可以被订阅者(subscriber)观察，以获取这些值的更新。
Observable用于处理异步数据流，例如网络请求、事件响应等。
以往的处理方式通常是通过回调函数(callbacks)或Promise来处理异步操作，但Observable提供了一种更灵活、更强大的解决方案。
Observable的特点是：1. 异步更新：Observable可以在任意时间点发出值，不受调用时机的限制。
这是与其他处理方式的一个重要区别，因为它可以处理那些随时间变化的数据流，而不必依赖于特定的事件或条件。
2. 可订阅：Observable可以被订阅者通过调用`subscribe()`方法来订阅。
一旦订阅成功，订阅者就可以接收到Observable发出的值，并对其进行相应的处理。
3. 可转换：Observable支持多种操作符(operator)来对数据流进行转换或筛选。
这些操作符包括map、filter、reduce等，可以方便地对数据进行处理，并生成新的Observable。
4. 错误处理：Observable可以捕获并处理可能发生的错误。
通过调用`error()`方法，可以将错误值传递给订阅者，并中断数据流的继续传播。
下面将详细介绍Observable的使用方法。
第一步：导入RxJS库要使用Observable，首先需要在项目中导入RxJS库。
可以通过npm 或其他包管理工具来安装RxJS，并在代码中使用`import`语句导入相关的Observable类和操作符。
第二步：创建Observable创建一个Observable可以使用`new Observable()`构造函数。
accessdatabaseengine-2007 -回复
accessdatabaseengine-2007 -回复【Access Database Engine 2007】是什么？如何安装和配置它？Access Database Engine 2007是Microsoft Office套件中的一个组件，它提供了在Windows操作系统中访问和管理Microsoft Access数据库的功能。
本文将逐步回答关于【Access Database Engine 2007】的问题，并介绍如何安装和配置它。
第一步：了解Access Database Engine 2007【Access Database Engine 2007】是一个可用于Windows平台的数据库引擎，它允许用户访问和管理Microsoft Access数据库，而无需安装完整的Microsoft Office套件。
用户可以使用【Access Database Engine 2007】读取、写入或查询由Microsoft Access创建的数据库文件（.accdb）。
第二步：下载和安装【Access Database Engine 2007】想要使用【Access Database Engine 2007】，首先需要下载和安装它。
可以从Microsoft官方网站上下载这个组件的安装程序。
找到合适的下载链接，点击并下载适用于你的Windows系统版本的安装程序。
一旦下载完成，双击安装程序并按照提示完成安装过程。
在安装过程中，你可以选择安装适用于32位或64位操作系统的相应版本。
确保选择与你当前操作系统版本相匹配的版本。
第三步：配置【Access Database Engine 2007】完成安装后，需要进行一些配置以确保【Access Database Engine 2007】可以正常工作。
1.首先，打开Microsoft Access软件。
在“文件”选项卡下选择“新建”来创建一个新的数据库文件。
accessdatabaseengine-2007 -回复
accessdatabaseengine-2007 -回复什么是Access Database Engine 2007？Access Database Engine 2007是一款由微软公司开发的关系型数据库管理系统。
它可以作为一个独立的应用程序使用，也可以作为Microsoft Office套件中的一部分来安装和使用。
Access Database Engine 2007是用于处理和管理数据库的强大工具，它提供了各种功能，使用户能够轻松地创建、编辑和浏览数据库。
Access Database Engine 2007支持大量的数据类型，包括文本、数字、日期/时间、布尔值等。
它还支持关系型数据模型，这意味着用户可以创建多个表，并将它们之间的关系建立起来。
这使得用户能够更好地组织和管理数据库中的信息。
Access Database Engine 2007具有用户友好的界面和直观的操作方式。
用户可以使用图形界面来创建表、添加字段、定义关系等。
此外，它还提供了SQL查询语言，用户可以使用它来执行复杂的查询操作，从数据库中检索特定的数据。
除了数据管理功能之外，Access Database Engine 2007还提供了强大的报告和数据分析功能。
用户可以使用其内置的报告生成工具创建各种样式和格式的报告。
此外，用户还可以使用数据透视表和图表来分析和可视化数据，以便更好地理解和利用数据库中的信息。
Access Database Engine 2007支持多用户访问，可以通过网络连接来共享数据库。
它还提供了安全性和权限管理功能，用户可以对数据库或特定的表进行访问控制，确保数据的安全性和完整性。
为了更好地满足用户的需求，Access Database Engine 2007还提供了许多扩展功能。
用户可以使用Visual Basic for Applications（VBA）编程语言来自定义和扩展其功能。
此外，它还支持与其他数据库管理系统和应用程序的集成，使用户能够与不同平台和系统交互操作。
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Chapter 9—ReceivablesTRUE/FALSE1. Notes Receivable and Accounts Receivable can also be called trade receivables.ANS: T2. When companies sell their receivables to other companies, the transaction is called factoring.ANS: T3. Of the two methods of accounting for uncollectible receivables, the allowance method provides inadvance for uncollectible receivables.ANS: T4. The direct write-off method records Bad Debt Expense in the year the specific account receivable isdetermined to be uncollectible.ANS: T5. When using the direct write-off method off accounting for uncollectible receivables, the accountAllowance for Doubtful Accounts is debited when a specific account is determined to be uncollectible.ANS: F6. When an account receivable that has been written off is subsequently collected, the account receivableis said to be reinstated.ANS: T7. Although Allowance for Doubtful Accounts normally has a credit balance, it may have either a debitor a credit balance before adjusting entries are recorded at the end of the accounting period.ANS: T8. Allowance for Doubtful Accounts is a liability account.ANS: F9. When using the estimate based on sales method, the entry to record uncollectible accounts expenseincludes a credit to the Accounts Receivable account.ANS: F10. The difference between the balance in Accounts Receivable and the balance in the Allowance forDoubtful Accounts is called the net realizable value.ANS: T11. When the allowance method for accounting for uncollectible receivables is used, net income is reducedwhen a specific receivable is written off.ANS: F12. A primary difference between the direct write-off and allowance method is whether or not bad debts isbased on a percentage of sales.ANS: F13. The due date of a 60-day note dated July 10 is September 10.ANS: F14. The maturity value of a 12%, 60-day note for $5,000 is $5,600.ANS: F15. If a promissory note is dishonored, the payee should still record interest revenue.ANS: T16. The equation for computing interest on an interest-bearing note is as follows: interest equals maturityvalue times interest rate times time.ANS: F17. When a note is written to settle an open account, no entry is necessary.ANS: F18. The balance of the Allowance for Doubtful Accounts is added to Accounts Receivable on the balancesheet.ANS: FMULTIPLE CHOICE1. A note receivable due in 18 months is listed on the balance sheet under the captiona.long-term liabilitiesb.fixed assetsc.current assetsd.investmentsANS: D2 Notes or accounts receivables that result from sales transactions are often calleda.non-trade receivables.b.trade receivables.c.merchandise receivables.d.sales receivables.ANS: B3. The two methods of accounting for uncollectible receivables are the allowance method and thea.equity methodb.direct write-off methodc.interest methodd.cost methodANS: B4. Under the direct write-off method of accounting for uncollectible accounts, Bad Debts Expense isdebiteda.at the end of each accounting period.b.when a credit sale is past due.c.whenever a pre-determined amount of credit sales have been made.d.when an account is determined to be worthless.ANS: D5. One of the weaknesses of the direct write-off method is that ita.understates accounts receivable on the balance sheetb.violates the matching principlec.is too difficult to use for many companiesd.is based on estimatesANS: B6. The Lowery Co. uses the direct write-off method of accounting for uncollectible accounts receivable.Lowery has a customer whose accounts receivable balance has been determined to likely beuncollectible. The entry to write off this account would be which of the following?:a.debit Allowance for Doubtful Accounts; credit Accounts Receivableb.debit Sales Returns and Allowance, credit Accounts Receivablec.debit Bad Debt Expense; credit Allowance for Doubtful Accountsd.debit Bad Debt Expense; credit Accounts ReceivableANS: D7. If the allowance method of accounting for uncollectible receivables is used, what general ledgeraccount is debited to write off a customer's account as uncollectible?a.Uncollectible Accounts Expenseb.Allowance for Doubtful Accountsc.Accounts Receivabled.Interest ExpenseANS: B8. After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has abalance of $460,000 and Allowance for Doubtful Accounts has a balance of $30,000. What is the net realizable value of the accounts receivable?a.$30,000b.$430,000c.$460,000d.$490,000ANS: B9. If the allowance method of accounting for uncollectible receivables is used, what general ledgeraccount is credited to write off a customer's account as uncollectible?a.Uncollectible Accounts Expenseb.Accounts Receivablec.Allowance for Doubtful Accountsd.Interest ExpenseANS: B10. What is the type of account and normal balance of Allowance for Doubtful Accounts?a.Contra asset, creditb.Asset, debitc.Asset, creditd.Contra asset, debitANS: A11. Tanning Company analyzes its receivables to estimate bad debt expense. The accounts receivablebalance is $300,000 and credit sales are $1,000,000. An aging of accounts receivable shows thatapproximately 5% of the outstanding receivables will be uncollectible. What adjusting entry willTanning Company make if the Allowance for Doubtful Accounts has a credit balance of $2,000 before adjustment?a.Bad Debt Expense 13,000Allowance for Doubtful Accounts 13,000b.Bad Debt Expense 15,000Allowance for Doubtful Accounts 15,000c.Bad Debt Expense 17,000Allowance for Doubtful Accounts 17,000d.Bad Debt Expense 20,000Allowance for Doubtful Accounts 20,000ANS: A12. You have just received notice that a customer of yours with an Account Receivable balance of $100has gone bankrupt and will not make any future payments. Assuming you use the allowance method, the entry you make is toa.debit Bad Debt Expense and credit Allowance for Doubtful Accounts.b.debit Bad Debt Expense and credit Accounts Receivable.c.debit Allowance for Doubtful Accounts and credit Accounts Receivable.d.debit Allowance for Doubtful Accounts and credit Bad Debt ExpenseANS: C13. An aging of a company's accounts receivable indicates the estimate of uncollectible receivables totals$2,000. If Allowance for Doubtful Accounts has a $200 credit balance, the adjustment to record the bad debt expense for the period will require aa.debit to Bad Debt Expense for $2,200.b.debit to Bad Debt Expense for $2,000.c.debit to Bad Debt Expense for $1,800.d.credit to Allowance for Doubtful Accounts for $3,000.ANS: C14. The collection of an account that had been previously written off under the allowance method ofaccounting for uncollectible.a.will increase net income in the period it is collected.b.will decrease net income in the period it is collected.c.does not affect net income in the period it is collected.d.requires a correcting entry for the period in which the account was written off.ANS: C15. Allowance for Doubtful Accounts has a credit balance of $1,500 at the end of the year (beforeadjustment), and an analysis of customers' accounts indicates uncollectible receivables of $17,900.Which of the following entries records the proper adjustment for Bad Debt Expense?a.debit Allowance for Doubtful Accounts, $16,400; credit Bad Debt Expense, $16,400b.debit Allowance for Doubtful Accounts, $19,400; credit Bad Debt Expense, $19,400c.debit Bad Debt Expense $19,400; credit Allowance for Doubtful Accounts, $19,400d.debit Bad Debt Expense, $16,400; credit Allowance for Doubtful Accounts, $16,400ANS: D16. Allowance for Doubtful Accounts has a debit balance of $800 at the end of the year (beforeadjustment), and an analysis of accounts in the customers ledger indicates uncollectible receivables of $15,000. Which of the following entries records the proper adjusting entry for bad debt expense?a.debit Bad Debt Expense, $800; credit Allowance for Doubtful Accounts, $800b.debit Bad Debt Expense, $14,200; credit Allowance for Doubtful Accounts, $14,200c.debit Allowance for Doubtful Accounts, $800; credit Bad Debt Expense, $800d.debit Bad Debt Expense, $15,800; credit Allowance for Doubtful Accounts, $15,800ANS: D17. At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $640.During the year, $350 of previously written-off accounts were reinstated and accounts totaling $410 are written-off as uncollectible. The end of the year balance (before adjustment) in the Allowance for Doubtful Accounts should bea.$760b.$410c.$580d.$700ANS: C18. Abbott Company uses the allowance method of accounting for uncollectible accounts. Abbottestimates that 3% of net credit sales will be uncollectible. On January 1, 2010, the Allowance for Doubtful Accounts had a credit balance of $2,400. During 2010, Abbott wrote-off accountsreceivable totaling $1,800 and made credit sales of $100,000. There were no Sales Returns or Sales Discounts during the year. After the adjusting entry, the December 31, 2010, balance in the Bad Debt Expense would bea.$1,200b.$3,000c.$3,600d.$7,200ANS: B19. A company uses the allowance method to account for uncollectible accounts receivables. Whenthe firm writes off a specific customer's account receivablea.total current assets are reducedb.total expenses for the period are increasedc.total current assets are reduced and total expenses are increasedd.there is no effect on total current assets or total expensesANS: D20. Allowance for Doubtful Accounts has a debit balance of $1,200 at the end of the year (beforeadjustment). The company prepares an analysis of customers' accounts and estimates the amount of uncollectible accounts to be $13,900. Which of the following adjusting entries is needed to record the Bad Debt Expense for the year?a.debit Bad Debt Expense, $15,100; credit Allowance for doubtful Accounts, $15,100b.debit Allowance for Doubtful Accounts, $15,100; credit Bad Debt Expense, $15,100c.debit Allowance for Doubtful Accounts, $12,700; credit Bad Debt Expense, $12,700d.debit Bad Debt Expense, $12,700; credit Allowance for Doubtful Accounts, $12,700ANS: A21. A 60-day, 12% note for $10,000, dated May 1, is received from a customer on account. The maturityvalue of the note isa.$10,000b.$10,200c.$11,200d.$9,800ANS: B22. On October 1, Black Company receives a 6% interest bearing note from Reese Company to settle a$20,000 account receivable. The note is due in six months. At December 31, Black should record interest revenue ofa.$0b.$300c.$600d.$1,200ANS: B23. A $6,000, 60-day, 12% note recorded on November 21 is not paid by the maker at maturity. Thejournal entry to recognize this event isa.debit Cash, $6,120; credit Notes Receivable, $6,120b.debit Accounts Receivable, $6,120; credit Notes Receivable, $6,000; Credit InterestReceivable, $120c.debit Notes Receivable, $6,060; credit Accounts Receivable, $6,060d.debit Accounts Receivable, $6,120; credit Notes Receivable, $6,000; Credit InterestRevenue, $120ANS: D24. Harper Company lends Hewell Company $40,000 on March 1, accepting a four-month, 6% interestnote. Harper Company prepares financial statements on March 31. What adjusting entry should be made before the financial statements can be prepared?a.Cash 200Interest Revenue 200b.Interest Receivable 800Interest Revenue 800c.Interest Receivable 200Interest Revenue 200d.Note Receivable 40,000Cash40,000ANS: CEXERCISE/OTHER1. Journalize the following transactions using the direct write-off method of accounting for uncollectiblereceivables:Feb 20 Received $500 from Andrew Warren and wrote off the remainder owed of $2,500 asuncollectible.May 10 Reinstated the account of Andrew Warren and received $2,500 cash in full payment.ANS:Feb.20Cash 500Bad Debt Expense2,500Accounts Receivable—Andrew Warren3,000May10Accounts Receivable—Andrew Warren2,500Bad Debt Expense2,50010Cash2,500Accounts Receivable—Andrew Warren2,5002. Journalize the following transactions using the allowance method of accounting for uncollectiblereceivables.June 10 Received $1,100 from Jim Dobbs and wrote off the remainder owed of $4,000.Oct. 11 Reinstated the account of Jim Dobbs and received $4,000 cash in full payment.ANS:June 10Cash1,100Allowance for Doubtful Accounts4,000Accounts Receivable-Jim Dobbs5,100 Oct 11Accounts Receivable-Jim Dobbs4,000Allowance for Doubtful4,000Accounts11Cash4,000Accounts Receivable-Jim Dobbs4,0003. At the end of the current year, Accounts Receivable has a balance of $700,000; Allowance forDoubtful Accounts has a credit balance of $5,500; and net sales for the year total $3,500,000. Bad debt expense is estimated at 1/2 of 1% of net sales.Determine (a) the amount of the adjusting entry for bad debt expense; (b) the adjusted balances of Accounts Receivable, Allowance of Doubtful Accounts; and Bad Debt Expense; and (c) the net realizable value of accounts receivable.ANS:(a)$17,500 ($3,500,000 x .005)Adjusted Balance(b)Accounts Receivable $700,000Allowance for Doubtful Accounts ($5,500 + $17,500)23,000Bad Debt Expense17,500(c)Net realizable value ( $700,000 - $23,000)$677,0004. At the end of the current year, Accounts Receivable has a balance of $550,000; Allowance forDoubtful Accounts has a credit balance of $5,500; and net sales for the year total $2,500,000. An analysis of receivables estimates uncollectible receivables as $25,000.Determine (a) the amount of the adjusting entry for bad debt expense; (b) the adjusted balances of Accounts Receivable, Allowance of Doubtful Accounts; and Bad Debt Expense; and (c) the net realizable value of accounts receivable.ANS:(a)$19,500 ($25,000 -$5,500)Adjusted Balance(b)Accounts Receivable $550,000Allowance for Doubtful Accounts ($5,500 + $19,500)25,000Bad Debt Expense19,500(c)Net realizable value ( $550,000 - $25,000)$525,0005. Sunshine Service Center received a 120-day, 6% note for $40,000, dated April 12 from a customer onaccount.a.Determine the due date of the note.b.Determine the maturity value of the note.c.Journalize the entry to record the receipt of the payment of the note at maturity.ANS:a.August 10 determined as follows:April18 days (30-12)May 31 daysJune 30 daysJuly 31 daysAugust 10 daysTotal120 daysb. $40,800 [$40,000 + ($40,000 x 6% x (120/360)]c.Aug. 10 Cash40,800Note Receivable40,000Interest Revenue8006. Blackwell Industries received a 120-day, 9% note for $150,000, dated August 13 from a customer onaccount.Required:1.Determine the due date of the note.2.Determine the maturity value of the note.3.Journalize the entry to record the receipt of the payment of the note at maturity.ANS:1.The due date for the note is December 11, determined as follows:August (31 - 13)18 daysSeptember30 daysOctober31 daysNovember30 daysDecember11 daysTotal120 days2.$154,500 [$150,000 + ($150,000 x 9% x 120/360)]3.Dec11Cash154,500Notes Receivable150,000Interest Revenue4,5007. Posner Company wrote off the following accounts receivable as uncollectible for the first year of itsoperations ending December 31, 2011:Customer AmountJ. Jackson$10,000L. Stanton 9,500C. Barton13,100S. Fenton2,400Total$35,000Required:(1)Journalize the write-offs for 2011 under the direct write-off method.(2)Journalize the write-offs for 2011 under the allowance method. Also, journalize theadjusting entry for uncollectible receivables assuming the company made $2,400,000of credit sales during 2011 and the industry average for uncollectible receivables is1.50% of credit sales.(3)How much higher or lower would Posner Company’s 2011 net income have beenunder the direct write-off method than under the allowance method?ANS:(1) Bad Debt Expense 35,000Accounts Receivable—J. Jackson 10,000Accounts Receivable—L. Stanton 9,500Receivable—C.Barton 13,100AccountsAccounts Receivable—S. Fenton 2,400(2) Allowance for Doubtful Accounts 35,000Accounts Receivable— J. Jackson 10,000Accounts Receivable— L. Stanton 9,500Accounts Receivable— C. Barton 13,100Accounts Receivable— S. Fenton 2,400Bad Debt Expense 36,000Allowance for Doubtful Accounts 36,000Uncollectible accounts estimate.($2,400,000 x 1 1/2% = $36,000)(3) Net income would have been $1,000 higher in 2010 under the directwrite-off method, because bad debt expense is $1,000 higher under theallowance method ($36,000 expense under the allowance method vs.$35,000 expense under the direct write-off method).8. Journalize the following transactions in the accounts of Simmons Company:Mar 1 Received a $60,000, 60-day, 6% note dated March 1 from Bynum Companyaccount.onMar 18 Received a $25,000, 60-day, 9% note dated March 18 from Solo Company on account.Apr. 30 The note dated March 1 from Bynum Company is dishonored, and thecustomer’s account is charged for the note, including interest.May 17 The note dated March 18 from Solo Company is dishonored, and thecustomer’s account is charged for the note, including interest.July 29 Cash is received for the amount due on the dishonored note dated March 1plus interest for 90 days at 8% on the total amount debited to Bynum30.AprilonCompanyAug. 23 Wrote off against the allowance account the amount charged to SoloCompany on May 17 for the dishonored note dated March 18.ANS:Mar.Notes Receivable60,000Accounts Receivable—Bynum Co. 60,00018Notes Receivable25,000Accounts Receivable—Solo Co. 25,000Apr.30Accounts Receivable—Bynum Co. 60,600Notes Receivable60,000Interest Revenue600* *($60,000 x 6% x 60/360)May17Accounts Receivable—Solo Co. 25,375Notes Receivable25,000Interest Revenue375* *($25,000 x 9% x 60/360)July29Cash61,812Accounts Receivable—Bynum Co. 60,600Interest Revenue1,212**60,600 x 0.08 x 90/360 = $1,212Aug.23Allowance for Doubtful Accounts25,375Accounts Receivable—Solo Co. 25,3759. Journalize the following transactions for Solley Company that occurred during 2011 and 2012.November 14, 2011 Received a $4,800.00, 90-day, 9% note from Alan Hibbetts in payment of his account.December 31, 2011 Accrued interest on the Hibbetts note.February 12, 2012 Received the amount due from Hibbetts on his note.ANS:Nov 14 Notes Receivable 4,800.00AccountsReceivable 4,800.00 Dec 31 Interest Receivable 56.40Interest Revenue 56.40Feb 12 Cash 4,908.00InterestReceivable 56.40Interest Revenue 51.60Receivable 4,800.00Notes10. The following are the current assets from Hanes Co. as of December 31, 2011:Accounts Receivable42,000Allowance for Doubtful Accounts3,000Cash79,000Interest Receivable3,500Merchandise Inventory104,000Notes Receivable100,000Prepare the current asset section of the balance sheet.ANS:Hanes Co.Balance SheetDecember 31, 2011AssetsCurrent Assets:Cash$ 79,000 Notes Receivable100,000Accounts Receivable42,000Less allowance for doubtful accounts3,00039,000Interest Receivable3,500Merchandise Inventory104,000Total Current Assets$ 325,50011. For a business that uses the allowance method of accounting for uncollectible receivables:(a)Journalize the entries to record the following:(1)Record the adjusting entry at December 31, 2010, the end of the fiscal year, to recordthe bad debt expense. The accounts receivable account has a balance of$800,000, and the contra asset account before adjustment has a debit balance of $600.Analysis of the receivables indicates uncollectible receivables of $18,000.(2)In March, 2011, the $350 owed by Fronk Co. on account is written off asuncollectible.(3)In November, 2011, $200 of the Fronk Co. account is reinstated and payment of thatamount is received.(4)In December, 2011, $400 is received on the $600 owed by Dodger Co. and theremainder is written off as uncollectible.(b)Redo the entries in steps (2), (3) and (4) assuming the company uses the direct write-offmethod.ANS:(a)(1)Uncollectible Accounts Expense18,600Allowance for Doubtful Accounts18,600(2)Allowance for Doubtful Accounts350Accounts Receivable-Fronk Co350(3)Accounts Receivable-Fronk Co200Allowance for Doubtful Accounts200Cash200Accounts Receivable-Fronk Co200(4)Cash400Allowance for Doubtful Accounts200Accounts Receivable-Dodger Co600(b)(2)Uncollectible Accounts Expense350Accounts Receivable-Fronk Co350(3)Accounts Receivable-Fronk Co200Uncollectible Accounts Expense200Cash200Accounts Receivable-Fronk Co200(4)Cash400Uncollectible Accounts Expense200Accounts Receivable-Dodger Co60012. Journalize the following transactions of Upton Drugs:July 8Received a $180,000, 90-day 8% note dated July 8 from Miracle Chemical on account.Oct. 6The note is dishonored by Miracle Chemical.Nov. 5Received the amount due on the dishonored note plus interest for 30 days at 10% on the total amount charged to Miracle Chemical on Oct. 6.ANS:July8Notes Receivable180,000Accounts Receivable—Miracle ChemicalCompany180,000 Oct.6Accounts Receivable— Miracle ChemicalCompany183,600Notes Receivable180,000Interest Revenue3,600 Nov.5Cash185,130Accounts Receivable— Miracle ChemicalCompany183,600Interest Revenue1,530* *$183,600 x 0.10 x 30/360 = $1,530。