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Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount". [1] An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can be included in the cash and cash equivalents balance from the date of acquisition when it carries an ...
The top grade, A, is given here for performance that exceeds the mean by more than 1.5 standard deviations, a B for performance between 0.5 and 1.5 standard deviations above the mean, and so on. [17] Regardless of the absolute performance of the students, the best score in the group receives a top grade and the worst score receives a failing grade.
In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with ...
Cash method taxpayers include income items (cash and cash equivalents) in the year the items are received. [7] See also Treasury Regulations [8] Certain payment transactions involve cash equivalents, such as receipts of checks and credit card payments. The cash equivalence doctrine arose out of a need to determine whether certain items that ...
Up to two minuses can be used, but only one plus, e.g. (6--) or (5+). Despite their being equivalent to 0.25 marks, a grade like 3-- is still recorded in official documents as 3. The Bad (1.00) grade is mostly obsolete and rarely given; some official electronic documents do not even permit it to be entered.
A Publicly Available Specification or PAS is a standardization document that closely resembles a formal standard in structure and format but which has a different development model. [1] The objective of a Publicly Available Specification is to speed up standardization.
One of these five subjects must be math or science. Additionally two languages must be among the five subjects, if humanities is the intended field of study at the German university. If the intended subject at the German university is outside the humanities, one language is sufficient among the five subjects graded with at least "credit". [6]
The CSE was graded on a numerical scale from 1 to 5, with 1 being the highest and 5 the lowest passing grade. Below 5 there was a U (ungraded) grade. The highest grade, 1, was considered equivalent to an O-Level C grade or above, and achievement of this grade often indicated that the pupil could have taken an O-Level course in the subject to ...