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Per serving: Calories, 600; Protein, 43 g; Fat, 41 g (63% cal.); Cholesterol, 165 mg; Carbohydrates, 12 g; Fiber, 1 g; Sodium, 330 mg.

Because of the lack of data for observing the (economic) value changes of the positions in the portfolio (this is especially the case for illiquid credits and operational risk), we need to use the profit and loss (P&L) statement as a fallback proxy of the economic returns383 Even though many companies and banks have switched their reporting cycle to.

The keyboard appears in a free-floating widow on the screen (see Figure 9-11). You work it as you would a normal keyboard. First, on the screen, click the spot where you intend to type text. That space can be anyplace that accepts text, from the Address bar in your Web browser to a full Microsoft Word document. Then, just start typing one character at a time by clicking on the appropriate key on the On-Screen Keyboard.

Direct Activity Allocation A direct assignment of process costs to a market segment is made via the Direct Activity Allocation (DAA). Given that the exact quantity is known, this is a quantity-based method of assigning process costs to a market segment. Exhibit 8.13 illustrates a posting charging the market segments for its direct usage of a business process.

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The AICPA defines research as the ability to locate and extract relevant 1 information from available resource materials To the CPA candidate, research may cause a great deal of trepidation and fear Candidates commonly ask what research tools are used, what topics are researched, and where they can obtain tools to practice the research techniques If you have no previous experience using the professional research tools that the AICPA has chosen to utilize, don t despair This chapter identifies the research tools, provides guidance on obtaining practice software, and gives you tips on how to conduct your searches As of this book s publication date, all CPA examination sections except the Business Environment and Concepts (BEC) section contain at least one research question Upon the initial launch of the computer-based CPA exam, the BEC section contains only multiplechoice questions.

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Candidates, beware: Simulations and research questions are scheduled to become part of the BEC section as early as 2005 Before you sit for BEC, be sure to check the central Web site for the computerbased exam at wwwcpa-examorg Changes do occur The publisher of this book, John Wiley & Sons, provides CPA exam candidate updates at wwwwileycom/cpa Stay informed; check the AICPA and Wiley Web sites before beginning your studies RESEARCH TOOLS The three exam sections utilize these professional research tools: Auditing and Attestation (AUDIT): The AICPA Professional Standards Financial Accounting and Reporting (FAR): The Financial Accounting Research System (FARS) Regulation (REG): A form of a tax research database, similar to but not identical to databases offered by such tax giants such as Commerce Clearing House (CCH) or RIA Checkpoint by Thomson.

The first time you choose a new resolution, the image on your screen might not fill all the available space on the screen. It might be too small with black space all around it, as on the left in Figure 11.4. Or it might be too large, so that icons, the Start button, or other components are cut off, like the middle of Figure 11.4. Or it might be off-center, leaving much empty black space around one or two edges, as on the right in Figure 11.4. FIGURE 11.4

A section of each simulation is devoted to testing the candidate s ability to utilize the listed databases Most universities and colleges now incorporate use of one or more of these databases into their accounting curriculum Candidates who are unfamiliar with any of these research tools should begin.

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2. Combine the mirin with the remaining ingredients. Refrigerate overnight. 3. Strain. Press on the solids to force out all liquid.

Attaching objects is different from grouping objects because all attached objects act as a single object with the same object color, name, and transforms. You can access individual attached objects using the Element subobject mode. Use the Detach button to separate the selected subobjects from the rest of the object. To use this button, select the subobject and click the Detach button. The Detach dialog box opens, enabling you to name the new detached subobject. You also have the options to Detach to Element or to Detach as Clone. All subobject modes except Edge have a Detach option. This button appears in place of the Attach List button in all subobject modes.

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