Dưới đây là những mẫu câu có chứa từ "subsequent", trong bộ từ điển Từ điển Tiếng Anh. Chúng ta có thể tham khảo những mẫu câu này để đặt câu trong tình huống cần đặt câu với từ subsequent, hoặc tham khảo ngữ cảnh sử dụng từ subsequent trong bộ từ điển Từ điển Tiếng Anh Show 1. Subsequent events vindicatedhis suspicions. 2. - a subsequent administrative control. 3. Subsequent events vindicated the policy. 4. Subsequent events proved me wrong. 5. Subsequent events proved him wrong. 6. allowed alternative treatment: revalued amount less any subsequent accumulated amortisation and any subsequent accumulated impairment losses 7. Subsequent events confirmed our doubts. 8. (b) allowed alternative treatment: revalued amount less any subsequent accumulated amortisation and any subsequent accumulated impairment losses. 9. Subsequent additions and amendments to software may be technically possible, but inadvisable because of subsequent upgrade issues. 10. Perceptions and attitudes affect subsequent behaviour. 11. The subsequent scandal ruined Clark's health. 12. His subsequent interviews with police exculpated Meza. 13. 9 The subsequent deceleration of the machine. 14. Subsequent replies will be issued as addenda. 15. Those concerns were overshadowed by subsequent events. 16. There was no subsequent hammer-toe deformity. 17. SAMPLE THE REMAINING SOLUTION FOR SUBSEQUENT ANALYSIS . 18. Table I summarises their subsequent clinical course. 19. This will be discussed in subsequent chapters. 20. Subsequent text is ignored at execution time. 21. Screen shot of Ishika's request and subsequent fallout. 22. The day subsequent to your visit he died. 23. These skills were passed on to subsequent generations. 24. His illness was subsequent to his wife's death. 25. Memory can be profoundly shaped by subsequent experience. 26. Subsequent portions of pitta bread were charged for. 27. Reserved space for marking subsequent pressure retest date. 28. Additional Remuneration for Subsequent Communications or Broadcasts 206. 29. Child allowance for the 3rd and each subsequent 30. 5 Those concerns were overshadowed by subsequent events. 31. But incomplete adjuvant is adequate for subsequent injections. 32. Idris represented Libya in the subsequent UN negotiations. 33. Subsequent entry in the accounts [Article 220(1)] 34. Subsequent investigations did not uncover any new evidence. 35. 7) Subsequent area enlargement may contribute to mitral incompetence. 36. Subsequent event confirmed that my suspicions is right again. 37. (3) Subsequent fitting of other relay valves not permitted. 38. In subsequent years, the port continued to grow rapidly. 39. There have been further developments subsequent to our meeting. 40. 2 Memory can be profoundly shaped by subsequent experience. 41. Subsequent events verified that his judgement was at fault. 42. The number of data pointers contained in the subsequent DMA descriptor is preferably contained in the memory address of the subsequent DMA descriptor. 43. He gains another month of severance each subsequent year. 44. The subsequent call to emergency services reported a decapitation. 45. 9 These areas served as guides for subsequent excavation. 46. Did that difficult beginning adversely affect the subsequent shooting? 47. Subsequent endoscopic management can be successful in most cases. 48. Subsequent treatment is the same as for softwood cuttings. 49. These actions may concern preceding and subsequent programming periods. 50. ‘... subsequent entry in the accounts shall not occur where: Subsequent events are events that occur after a company’s year-end period but before the release of the financial statements. In other words, subsequent events are events that happen between the cut-off date and the date in which the company issues its financial statements. Depending on the situation, subsequent events may require disclosure in a company’s financial statements.  Understanding Reporting Period, Cut-off, and Subsequent EventsThe typical reporting period for a company is 12 months. However, a reporting period does not need to match the calendar year from January 1 to December 31. Typically, companies will choose a year-end corresponding to a period of low activity. For example, retailers usually follow a year-end at the end of January when inventory is low (post-holiday season). The cut-off date refers to the end of the reporting period and the start of the new reporting period. It is important in accrual accounting because cash cycles may not be complete. Therefore, it is necessary to understand which events will be during the current reporting period and which events will be recorded in the next reporting period. Transactions and events are recognized up to the cut-off date. Between the period of the cut-off date and the authorization of financial statements issuance is the subsequent events period. Depending on the type of subsequent event, it may or may not require an adjustment to the financial statements. Transactions and events that change the measurement of transactions before the cut-off date are recognized. ExampleAfter the cut-off period (after the company’s year-end) and before the issuance of financial statements, Company A’s major client unexpectedly goes bankrupt. It is determined that the company will only get 10% of its outstanding accounts receivable from the major client. The event will require an adjustment to the financial statements of Company A. Types of Subsequent EventsThere are two types of subsequent events: 1. Adjusting eventsAn event that provides additional information about pre-existing conditions that existed on the balance sheet date. 2. Non-adjusting eventsA subsequent event that provides new information about a condition that did not exist on the balance sheet date. Accounting for Subsequent EventsFor subsequent events that provide additional information about pre-existing conditions that existed on the balance sheet date, the financial statements are adjusted to reflect this additional information. For example:
For subsequent events that are new events and thus do not provide additional information about pre-existing conditions that existed on the balance sheet, these events are not recognized in the financial statements. However, a subsequent event footnote disclosure should be made so that investors know the event occurred. For example:
Related ReadingsCFI offers the Financial Modeling & Valuation Analyst (FMVA)® certification program for those looking to take their careers to the next level. To keep learning and advancing your career, the following CFI resources will be helpful:
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