the principle of accounting
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^ y & r# &! Tj "!P G# % & *? R ?. S& / ! 5 5. Y Z *"!
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y ! ; I "!C. - !/ Y !3; ! +, ; P$ R & X+($ " !; I Y !3T "!C. - & "!C. - + !' &! "
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( Y 6& > 'ZU
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] G% ?-- "! & -$ &! + &!0 7&&0 )#v. /-- ( *98?+&1] G% ?- "! - & -$ ?1+#R
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T!ra =$ - !(*"! - # & -$ +( % C - 8 I &!&! P$ *9= $ -?. `V! &=? %Q B &= * ! C ! " %Q 9
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\Y y *? ! C 1 - ^* . y *'X+( -2f*"!m- y F P & ?#F -1
S ))$>
& kI & x\M0 Z# % P*/ !>G FP^NŽF"= $ - !o*9& G &$ = $ -KxNO- # % ?- P$ ( /&" B( $ - #% ?-*?@ &$ !9
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S ) b
0 )#* P= !' = ! C$ -K1& O
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9
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( + 5( F W 5 ] G */ !> W0 & / H b & C& 2P $+ A > ! W 2P ! - Q ; B)
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$ > ( *"! !# ' ! 0 F ( * P $. & " F - KF ( # F& *"! (O$. & % > = !'^ŠM* ~ !D9
!' & F 0 & /N€MMMMMMM
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F ( * P
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$& 1 ( ! & 1 0 a 1€MMMMMMM
8' +&KO F ( * P = !' F \MMMMMMM …0 . & ?P! &! ` 2P \MMMMMMMM
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*V?W. / 4 =./ %
% T 0 * P !#b F - $& - *"! ! * H9
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F?P -. C& P ! ( W ] ' k #!# $&
% ++" $& P $. & - 5 -#[ $+ A > $ ! & *"! Q " +( !P9
> GE* 4 =./X 7
g W! & 1 0 a 1 F … # F ( * P 0* H ! & 1 0 a 1 F 9
F ( 0^ŠM* eP & F ( * P = !' % & $+9 F ( * P 0 a 1 $^ŠM F F 5 %Q _a?& W
! $& H F ( * P = !' F 89
0 $ * $& - *"! ! & 1 0 a 1 j5I
$. & - 5 -# * j C' 9 2E ] SZE
! ` 2P W $& j C' % T 0 + $& ?P9
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! 0 :DC& ?P! & !R [* * ( _a?& !i
\[ ( & 1 ! ` * ^[ ?P! & ! ` 2P W ] ' 0 :DC& I #
$& !( h $. & - 5 -## 9
= !' F ?P $. & ( $ 0 / */ !> 0 5 -Z# 0bQ & W & ? !B# $. $& 8P Z# 0 a 1 1
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- "! % T 0 & -$ & ! U! $ R
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v. / = !'NMMMMMMM- b " # '( + 5( ' = ! R
- b " # ' = !'^MMMMMMM( + 5( = !' 8 #NNMMMMM
$& 1 ( + 5( ^NMMMMM ( + 5( ' = !' b " # - 8 ^LMMMMMM
$ rP " f& * & Bf& $ 0 / MMMMMM $# a 1! ` ( + 5( ( &Q ! R mMMMMMMM
! & 1 0 a 1 F MMMMMMM
?P! &! ` 2PR .5. $ % NNMMMMM …Kv. /O 0 . & F?P mNMMMMM
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=./ ] , ( ", , K
5 ?P! & ! ` 2P 0 :DC& ? $& - -9 0bQ & W & = !' += !' $ rP " f& * & Bf& $ 0 / 0 5 -Z#
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_a?& $ rP " f& * & Bf& $ 0 /W!-uMMMMMM* j C' 9+ ?P! & ! ` 2P < $. & ( < 9
$. & ( = 5 -# % ++" ) I # & % $& 8P9 / " Z Q * B & Z# - . ' $ rP " f& * &
* C % C ?P! &!9* ?P! & ! ` 2P !& $& - *"! 0 a 19
$ % W I $. & B ?P! & ! ` 2P *"! j C' ?P! & ! ` 2P du eP & - P 0 a 1 $
$&9
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YaS& 3 '! > - !* 9
! t# " $# " * b W 0 a 1 g $. & * o ! - H
! ) ! - '!9 - I 3 $ W '! >
! j C' %Q 0 H5I $. & ( = 5 -# * > - 9
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_a?& " / aG 6H F - $NMMMMMM-. ^x€^xL^ŠM WM G & 6/ = .* ;a- & ! U!9
MMMMMMN G & 6/ = !M
NMMMMM 6/ = ? s! G &
NMMMMM‡NMMMMM ̂
-, K^Š O ? f& = 0 a 1 g $. & * o % % C ! - ‹! $. 5 = G & 6/ =\M Ž+( $& ! t# 9
s2- ? f& 0 . ? ^x€W ^xL^ŠM ( / ! U! R ^x€ MMMMMM\MŽ‡NMMMMMM ^xL €MMMMM\MŽ‡KMMMMMM[NMMMMMMO ^ŠM
xmMMMM\MŽ‡K€MMMMM[MMMMMM[NMMMMMM O 8 I W\mmMMMM
2-‹! $. 5 = . \MŽ
! _. " - LmMMMMKNMMMMM[\mmMMMM O*! $& *?@ F - $& - *"! !# 'R
d ++,G3/e >
LmMMMM
LmMMMM
! t# $ ? @
? s2- - ? @Q *?@ ! t# $
= aG 6H s2- =‹! $. 5 = G & 6/%\M
\L
&^Š
+)
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~ !D F - $& - *"! !# ' "! U! % T 0 W *9
F - $& - *"!
% T 0 $- +& $. & ! \L+)^Š
v. / = !'mMMMMMMM ' = !' b " # -
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eP & * P = !' F %K^MMMMMO
0 . & ?P! & ! ` 2P F?P ^MMMMMM?P! & ! ` 2PR F $ %KxMMMMMO
$ ? @Q ! t# '! > -KLmMMMMO … mxMMMM
1 0 a 1 F j W $& F - $& - - !* H W '! > - 9
) , *(EPS)
" $123 ! !o W + $& - !( $. & ; !/ ! % & - %* 1 - = !' 9
* - !( % 5 & !@} & 91 % & - G# F P G# - !( $& F 1 -9
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/ ) , * . S ) > # .Y *
$& - *"! " $& X- r# G# F P # ! # 1 % & - G# F P ! " G# F
$&9
FBC & % & $& - *"! NMMM& -MŽ$ = MMM MMMM1 -$ = MMM G# F P … * ^ŠM_a?&\NMMMMM $& 9
!X & ? f& ! k #!# 1 - !R
G# F P … \NMMMMM $& ! " R & - r# NMMMMM
KNMMMMMMŽ‡NMMM‡MMMO1 % & - \MMMMMM
1 - MMMM- 1 - !( \MM
K\MMMMMMR\MMMMMMO
? * 0 4 * ) , * X 7
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" W K%OT 0 F !& ; !( ! W % #9
F& *"! - !"• & # F& F - $MMMM$ = 1 -MMM $& 9
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*"! 1 - !( H ?* ! U!R
F - $& - *"! % T 0
$- +& $. & ! \L+)^Š
v. / = !' mMMMMMMM ' = !' b " # - ^xŠMMMMM
! & 1 0 a 1 F ^^MMMMM % eP & * P = !' F K^MMMMMO
?P! &! ` 2P F?P ^MMMMMM?P! &! ` 2PR
F $ % KxMMMMMO ! t# $ ? @Q
'! > - KLmMMMMO … mxMMMM
1 - !( R ! & 1 0 a 1 F ^^M
eP & * P = !' F %K^MO ?P! & ! ` 2P F?P 1 - !( ^MM
?P! & ! ` 2PR F $ %KxMO
! t# ? @Q KLmO '! >
1 - !( v. /mx 1 - !( 0 ? f&
! & 1 0 a 1 FRMMMM1 - #^^MMMMMR^^MMMMM
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eP & * P = !' FRK^MOMMMMK R^MMMMMO
%?P! & ! ` 2P KF $ %RO KxMOMMMMK RxMMMMMO
'! > - K RLmOMMMMK RLmMMMMO
*S )
G *' B -$ . F b $ ! &!- "! % - & -$ *9G A( " A . -$ P!# kI & G & W $ - * P 5+# 1- "!
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=!0 a 1$#Q +& I - F :f#I ! " $& G9
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[ &K%O ?RZ Q "G# !J" % & -& % 5 & T B* ? - "! ka` W
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