2021 June

Нам кажется, что мы понимаем, ЧТО хотел донести до нас говорящий, но очень часто мы ошибаемся. Это своего рода «испорченный телефон», только не в цепочке участников, а всего лишь между двумя собеседниками. Владеющий этим искусством человек слушает с интересом, не перебивая, открыто и без предубеждений. Он умеет незаметно направлять беседу в нужное русло.

Собеседник улыбается, уточняет детали и явно заинтересован в сотрудничестве. Через три дня вам присылают оффер на еще более подходящую позицию, чем та, на которую вы изначально претендовали — ведь HR услышал ваши желания и принял их во внимание. У меня был откровенный https://deveducation.com/ разговор с мужем. То что я услышала повергло меня в шок.Но, это была правда, правда которую я хотела от него услышать, он сказал, то, что думает о нашей совместной жизни. Я расплакалась, он обнял меня, я постаралась понять его и посмотреть на свою жизнь его глазами.

Слушать vs слышать: как сделать беседы продуктивными

Вряд ли вы чувствовали в тот момент, что вас и вашу ситуацию действительно хотели понять. Эти важные послания, которые несет в себе умение слушать, в итоге вкладывают в отношения такой важный, можно сказать краеугольный камень под названием ДОВЕРИЕ. А без доверия, как мы знаем, отношения, истинные, глубокие и гармоничные, невозможны. Далее, человек, которого услышали, верит, что его понимают или, по крайней мере, стараются понять. Именно с процесса внимательного активного слушания начинается процесс понимания одним человеком другого.

• Продолжайте игру, пока все по очереди не услышат эту фразу.
• Мы все рождаемся с умением слушать, говорить мы учимся потом, спустя какое-то время, поэтому кажется, что же сложного в умении слушать?
• Вы можете просто и быстро проверить свое умение слушать, ответив па следующие вопросы.
• Неразвитую эмпатию можно развить в себе.
• Умение слушать предусматривает умение выслушать и понять партнера, умение быть непринуждённым, сконцентрированным и терпеливым.

Поэтому и перебивает мужчину в разговоре реже. Ведь ей важно понять и почувствовать прежде всего то, как мужчина относится к той или иной ситуации или человеку. Мы все рождаемся с умением слушать, говорить мы учимся потом, спустя какое-то время, поэтому кажется, что же сложного в умении слушать? Слушать и главное слышать, что говорит другой человек – это своего рода искусство.

Умение слушать и слышать

Например, вместо банального вопроса «Понравился ли тебе проект? » можно задать с десяток открытых и сделать диалог более живым и информативным. Все это помогает создать доверительную и спокойную атмосферу, в которой обеим сторонам проще понять друг друга правильно. Кстати, в английском языке эти понятия тоже разделяют. Слушать переводится как to listen, а слышать — как to hear. Результаты обследования многих специалистов показывают, что мало людей умеют слушать.

Ассертивный стиль поведения – единственно правильный, если вы хотите иметь возможность строить нормальные отношения. А те, кто стремится к большим целям, без него попросту не преуспеют. Не напрасно говорят «Подобное притягивает подобное». Когда вы проявляете эмпатию по отношению к людям, их будет тянуть к вам, и они склонны будут проявлять эмпатию в ответ.

Детская книга хорошие качества “как важно уметь слушать” 981001 на укр. языке (an) 🎁🚀

Умение хорошо слушать ценное качество во всех сферах жизни. Оно укрепляет взаимоотношения в семьях, дружбу и социальные группы, а также фирмы. Оно является решающим фактором и для профессиональной работы.

Если слышали, то задумайтесь, какими качествами обладает тот человек. Он что, складно излагает свои мысли или разбирается во всех возможных вопросах? Клиенты часто сами рассказывают, что им необходимо и как они готовы это приобрести.

Искусство слышать – это искусство любить

Именно поэтому и рассматривается данный процесс как “переговорный”. И в процессе этих “переговоров” Ваша задача – высветить МАКСИМАЛЬНО все свои “плюсы” и не засветить “минусы”. У работодателя позиция немного другая – ему нужна ПОЛНАЯ картина – и “плюсы” и “минусы”. Эти процессы многократно разжеваны наукой и практикой, о чем я и говорил в предыдущем сообщении. В связи с этим мне непонятна Ваша реакция.

В противном случае клиент интерпретирует этот жест как отсутствие интереса к нему и как желание поскорее от него избавиться. Статья актуальна, если вы всё-таки дошли до уровня собеседования с ГЛАВНЫМ руководителем, где надо на него “произвести положительное умение слушать впечатление”. Обычно большинство кандидатов отсеиваются еще на стадии “твердого” резюме – при ознакомлении с печатным текстом. Причем отсев зачастую происходит из-за несоответствия какому-нибудь одному, порой незначительному, пункту…

Как понять скрытые чувства мужчины

А это важно и для семейных отношений, и для делового и дружеского общения. Скольких бы разводов удалось избежать, если бы людей с самого детства учили слушать тех, кто находится рядом с ними. Это умение человека осознавать и сопереживать эмоциональному состоянию другого человека.

Умение слушать или правила внимательного собеседника

Вспомните тему, по которой вы не можете прийти к согласию и которую необходимо обсудить. Разделитесь на говорящего и слушающего. Говорящему дается 5 минут на полное выражение своих мыслей по волнующему вопросу.

Most Builders and Remodelers don’t have a handle on the finances of their business. We believe that a General Contractor’s ambitions should never be limited by an accounting system that keeps them in the dark. Mayank is very personable, straight forward and honest accountant. Your bookkeeper will review documents and perform services as necessary, contact you if they have any questions. If your company is established and you are switching to us from The Role of Construction Bookkeeping in Improving Business Efficiency a previous accountant, all we will need is your previous accountant’s contact information. After a quick and easy set up, your new accountant will get in touch.

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• At Thomas Coombs, our services include bookkeeping, tax planning and preparation, job cost tracking and analysis, financial statements, CIS returns, and more.
• When you have accurate financial information that you really understand, you have the tools and confidence you need to unlock the true potential and profitability of your construction business.
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Total Income Tax and NI income hits new high

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Our Accounting experience helps your business

At Leeds Bookkeeping Co, we understand the importance of developing efficient and reliable payroll systems. Our approved panel of members offer customisable payroll services in Leeds to help you scale your business and create a positive and trustful impression on your employees. Our mission is to provide residential and commercial builders and remodelers the precision accounting services they need to aggressively grow their construction businesses and their bottom lines. As experienced chartered accountants based in Leeds, we have been successfully and enthusiastically supporting our clients for over 35 years. Regardless of whether they are starting–up in business for the first time, or are already seasoned business owners.

Chartered Accountants Leeds Leeds Accountants

Leeds Bookkeeping Co is a bookkeeping service with a unique vision. We believe that all business owners and entrepreneurs would prefer not to spend their precious time entering receipts, balancing accounts and worrying about taxes filing and payment. From start-ups to established regional businesses, sole traders to large limited companies, office companies to florists, we do our very best to help you run your business efficiently. It’s our teams aim to take away the complexity of your accounts and tax matters. We provide a bookkeeping service for you and we will also provide management accounts, freeing you up to concentrate on running your business. At Apparatus Contracting Services, we know the path to becoming a contractor doesn’t take a pit stop at Finance 101.

CIMA & CA Qualified Accountant with 25 years’ experience of working for small and medium sized companies. With over 25 years of experience in accounting and bookkeeping, MM Consulting & Accounting provides client specific accounting & bookkeeping solution. We pride ourselves on really getting to know all of our client’s needs – this is because we take the time to develop relationships with each and every one of them. This way, we get to know your business and your objectives so that we can give you the support and proactive advice you need.

Небольшая стоимость профиля также помогает снизить общий запас CAKE, сжигая немного CAKE из каждого созданного профиля. На билетике 4 цифры, если 2, 3, или же 4 цифры совпадут, вы получите большое вознаграждение от количество Пула. Стоит упомянуть, что по прошествии каждой лотереи, сжигается 1/5 всех вложенных CAKE. Затем вы можете ввести код этого контракта в поле поиска на сайте PancakeSwap. Затем нажмите кнопку Добавить, чтобы добавить токен. В PancakeSwap вы также можете нажать на шестеренку, чтобы изменить настройки вашей сделки.

Как вы можете проверить транзакцию?

Лотерея немного изменилась с момента своей первой итерации. Как только начнется кампания, разблокируется кнопка, нажав по которой мы войдём в пул тех, кто хочет обменять LP на BELT. По прошествии времени, весь пул будет разделен между участниками. Если же вы ничего не получили, или остались лишние LP, вы сможете получить их обратно.

Купите BNB на Binance и отправьте его на адрес вашего кошелька. В этой статье мы покажем вам, как купить BNB, а в этой статье вы можете более подробно ознакомиться с работой кошельков. В этом примере мы будем использовать кошелек Binance Chain. Затем вы можете легко как правильно инвестировать в памм счета forex выполнить шаги по подключению кошелька к PancakeSwap.

Похож только принцип работы, но механика немного другая. У PancakeSwap нет собственного блокчейне, и делегаторы САКЕ не поддерживают безопасность сети. Мы можем ввести четверть, половину или ¾ доступной для ликвидности суммы любой всю сразу, кликнув «Максимум». После того как указали сумму, кликаем «Предложить». Помимо суммы токенов, для размещения ордера нужно указать цену. Например, для продажи CAKE за BNB нужно указать курс выше текущего, чтобы продать как можно дороже и получить выгоду.

1. В отдельной коллекции удобнее искать NFT для покупки, которые также можно отсортировать по параметрам, такие как цена, дата выставления на продажу и ID токена.
2. Нажмите здесь, чтобы открыть счет на Binance и получить постоянную 20% скидку друга на все ваши транзакции.
3. Но если нужно обменять другие активы, кликаем по монете или токену, который хотим поменять на другой актив.
4. Добавить токены в стейкинг можно, кликнув по значку «+», а вывести — «-».

Настройки интерфейса Pancakeswap

Если ваша транзакция есть в списке, вы будете знать, что она была проведена. Иногда может пройти некоторое время, прежде чем транзакция станет видна в вашем кошельке. Нажмите на кнопку Торговля в меню на сайте PancakeSwap. Затем вы можете установить, какую криптовалюту вы хотите купить.

Trade NFTs with PancakeSwap

Поэтому далее в статье будем использовать название «BNB Smart Chain», чтобы не возникало путаницы. Это указывает на отличную координацию валидаторов в BNB Chain и одновременно с этим ставит под сомнение децентрализацию сети. Более подробную информацию о добавлении и удалении ликвидности можно найти в официальной документации PancakeSwap. В случае успешного подключения в правом верхнем углу должен появиться идентификатор вашего кошелька. Развитие децентрализованных финансов (DeFi) изменило принципы торговли и инвестирования. Внедрение блокчейна позволяет платформам DeFi обеспечивать повышенную прозрачность, автономность и доступность финансовых услуг.

В нашем случае за 1 CAKE стейкинг принесет нам $0,9 дохода за год при условии, что курс токена останется таким же. Суть стейкинга CAKE — сократить циркулирующее предложение токенов, чтобы стимулировать их валютно фондовая биржа рост. Рассмотрим, как застейкать/отстейкать CAKE на бирже PancakeSwap.

PancakeSwap — это децентрализованная биржа, 770capital отзывы разработанная на смарт-цепочке Binance. В этой статье мы подробно расскажем, что такое PancakeSwap и как это можно использовать. Мы также покажем вам, как самостоятельно инвестировать в PancakeSwap.

Тут же можем добавить его в список активов кошелька, кликнув по иконке MetaMask. Для добавления токена переходим на страницу свопа, выбираем любой актив из пары и кликаем по нему. Для примера мы выберем гибкий режим стейкинга, чтобы можно было в любой момент вывести токены. Также можно сортировать пулы по доходности (APR), множителю, ликвидности, дате добавления и заработанной сумме (для пулов, в которые пользователь застейкал LP-токены). Мы добавляли ликвидность в пул CAKE-BNB, и для этой пары доступен фарминг на PancakeSwap. Увидим три последних транзакции нашего кошелька на бирже.

Для удобства поиска выбираем опцию «Только вложенные» на странице «Пулы». Выбираем пул, из которого хотим вывести токены, и нажимаем «-». Мы можем сразу добавить LP-токен в кошелек, чтобы он отображался в списке активов MetaMask. Зап — это функция, позволяющая добавить ликвидность только одним токеном, что избавляет пользователей от необходимости балансировки активов в пулах. Функция включена по умолчанию и пока находится в стадии Beta. Увеличивайте комиссию только тогда, когда вам нужно как можно быстрее свопнуть токены или сеть очень загружена.

В первые годы существования протоколов DeFi появилось множество платформ и децентрализованных бирж (DEX). Изначально они были сосредоточены на блокчейне Ethereum ввиду его возможностей использования смарт-контрактов. Теперь же появилось несколько платформ DeFi в самых разных сетях, включая BNB Chain, Polygon и Solana. Обмен токенов (swap) – это основная и самая востребованная функция на PancakeSwap. Регистрация не требуется, так как биржа взаимодействует напрямую с вашим кошельком.

Какой тип продажи я должен выбрать: базовый или неограниченный?

Наличие функции лимитных ордеров на PancakeSwap позволяет лучше контролировать сделки. Пользователи могут устанавливать желаемые цены для покупки или продажи токенов, когда рынок достигает определенной лимитной или более выгодной цены. Фарминг доходности позволяет провайдерам ликвидности зарабатывать дополнительные вознаграждения (например, токены CAKE) за блокировку токенов LP в смарт-контрактах. С помощью первичных фермерских предложений (IFO) пользователи могут покупать новые токены в рамках ограниченных по времени событий. В данном разделе представляются IFO проекты, монеты которых мы можем приобрести за токены ликвидности (LP). Так как актуальных проектов нет, рассмотрим уже прошедший.

Как видите, по интерфейсу PancakeSwap очень похож на Uniswap или 1inch. Если ранее пользовались этими биржами, то легко разберетесь и с интерфейсом PancakeSwap. Затем укажите сумму для внесения в стейкинг и подтвердите ее. На этой странице можно отслеживать количество заработанных CAKE. Чтобы вывести вознаграждение, нажмите «Собрать» (Harvest) и подтвердите транзакцию.

Перейдите на вкладку «Фарминг» (Farms) и выберите вариант, соответствующий вашим токенам LP. В отличие от централизованных бирж, таких как Binance или Coinbase, в PancakeSwap нет единого центра управления. Вместо этого биржа работает на основе смарт-контрактов в Binance Smart Chain. На протяжении всего графика наделения вы можете вернуться на страницу IFO в любое время и получить любые доступные токены.

Подтвердите несколько транзакций в кошельке, чтобы платформа могла использовать ваши токены и добавить ликвидность в пул. Вы можете добавить ликвидность для своего токена, чтобы получить токены LP. Ваши токены LP позволят вам взимать торговые сборы за вашу пару. Просто вернитесь на страницу IFO после завершения мероприятия IFO и нажмите кнопку “Заявка” под окном продажи.

Обратите внимание, что на PancakeSwap вы можете торговать тысячами различных криптовалют; среди них также много шиткоинов и мошеннических монет. Поэтому, прежде чем купить криптовалюту, проведите исследование. Когда вы захотите совершить сделку против предложенной конверсии, просто нажмите кнопку Своп. Отметим, что данный факт ставит децентрализацию платформы под сомнение, так как фактически решение принимают киты с большим количеством CAKE в криптокошельках. ICAKE только определяют сумму аллокации, но их нельзя использовать для выкупа токенов на IFO. Указываем цену для продажи нашей NFT и кликаем «Активировать объявление».

Начало работы на PancakeSwap. Лотерея. Настройка профиля NFT. IFO.

Внимательно изучаем, что предлагает инициатор предложения. За стейк получаем эквивалентную сумму обернутых токены iCAKE — именно на такую сумму инвестор сможет купить новые токены на IFO. Соответственно, сумма аллокации тем больше, чем больше CAKE застейкано.

Проверка того, работает ли IFO

О том, как добавить ликвидность на PancakeSwap, написано в этом разделе. За добавление ликвидности мы получим LP-токены, которые затем можем застейкать в пул для фарминга, и 0,17% с комиссии за каждый своп. Вознаграждение будет распределяться между всеми поставщиками ликвидности пропорционально их доли в пуле. Допустим, вы хотите обменять USDC на DAI в сети BNB Chain, но на PancakeSwap отсутствует пул ликвидности USDC-DAI. В таком случае для свопа биржа задействует активы из других пулов, например, USDT-USDC и USDT-DAI. При обмене биржа отправит токены USDC пользователя в пул USDT-USDC, откуда возьмет USDT и добавит в пул USDT-DAI, а уже из этого пула отправит DAI на кошелек пользователя.

После получения LP-токенов вы можете разместить их на ферме ликвидности. Для этого нажмите Farms в разделе Earn, а затем нажмите Enable на паре, которую вы хотите https://fxtrend.org/ поставить на кон. После того, как ферма будет открыта, вы можете начать выращивать CAKE, нажав кнопку Stake LP. Вы можете выбрать, сколько вы хотите поставить на кон, нажав Max, вы сможете поставить все количество LP-монет. IFO впервые разработала и представила как раз биржа PancakeSwap. Кроме того, интерфейс и сами свопы можно настраивать — настройки мы рассмотрим в разделе «Как настроить интерфейс обмена».

Вы зарабатываете 0,17% на всех сделках по паре пропорционально проценту, который вы вносите в пул. Однако, чтобы внести предложение, нужно иметь индекс влияния, равный 10 — то есть холдить минимум 10 CAKE. Чтобы внести предложение, кликаем «Создать предложение». Для перехода в раздел кликаем сначала «…», потом «Голосование».

Обмен токенов

Этот вариант более интересный, так как не требует покупки, но проводится реже — раз в неделю. Чтобы участвовать, достаточно застейкать токены CAKE на 10 недель в течение периода подписки — каждый первый понедельник месяца. Кроме того, за стейкинг пользователи получают около 13% APR. За стейкинг CAKE можно получать в награду различные токены в специальных пулах, которые называются Syrup Pools. Стейкинг на PancakeSwap — это не то же самое, что, например, стейкинг ATOM в Cosmos или ETH в Ethereum.

Отключает подтверждения транзакций и разрешает сделки с высоким коэффициентом слиппеджа. Если в течение выбранного периода пользователь не atr индикатор подтвердит транзакцию, она автоматически будет возвращена. По умолчанию установлено 20 минут — более чем достаточно. Чтобы скрыть чарт, кликаем на соответствующую кнопку с перечеркнутой иконкой графика. Если нам нужно изменить текущий ордер, потребуется сначала отменить его, а затем разместить новый. Поэтому на исполнение лимитного ордера может уйти от нескольких минут до нескольких дней или даже недель.

Какой тип продажи я должен выбрать: базовый или неограниченный?

PancakeSwap, помимо стандартных свопов, предоставляет торговлю лимитными ордерами, бессрочными контрактами и кроссчейн-своп через собственный блокчейн-мост. Рассмотрим подробнее, как работают свопы на децентрализованной бирже, и свопнем активы разными способами. В этой вкладке отображаются недавние транзакции, совершенные на бирже PancakeSwap. Но перед тем как совершать транзакции, изучим подробно интерфейс биржи и настройки. Платформа PancakeSwap прошла аудит CertiK и является одной из ведущих в сфере DeFi.

Каждый билет содержит 6 рандомно сгенерированных номеров. Игроки покупают билеты и участвуют в ежедневной лотереи. Владельцы выигрышных билетов разделяют главный приз.

1. Когда вы захотите совершить сделку против предложенной конверсии, просто нажмите кнопку Своп.
2. Только нужно убедиться, что награда хотя бы покрывает комиссию сети BNB Smart Chain, которая варьируется где-то от 30 до 50 центов за клейм.
3. PancakeSwap сразу посчитает годовую доходность с учетом текущего курса.
4. Лотерея немного изменилась с момента своей первой итерации.

Посмотрим детали нашей транзакции на BSC Scan — это самый распространенный блокчейн-обозреватель, аналогичный Etherscan, только для сети BNB Smart Chain. Но если нужно обменять другие активы, кликаем по монете или токену, который хотим поменять на другой актив. Открываем раздел «Сделки» на верхней панели PancakeSwap и в открывшемся меню выбираем «Обмен» — кликаем и переходим.

Иными словами, пользователи могут торговать токенами или добавлять ликвидность, чтобы получать вознаграждения. Здесь мы можем добавить ликвидность в специальный пул ликвидности – пулы, что заполняются средствами пользователей. Вложив пару монет в равном соотношении, мы получим LP (Токены ликвидности). Они позволяют нам получать часть торговых комиссий, вернуть свою долю, а также участвовать в IFO (Об этом ниже). Прежде чем вы сможете это сделать, вам сначала нужно добавить ликвидность на биржу.

Такие риски связаны с токенами, в контрактах которых заблокирована функция продажи или имеются другие функции, предоставляющие создателям простор для мошенничества. Призы в лотерее зависят от суммы CAKE, использованной для покупки билетов. К ним будут прибавлены неполученные CAKE из предыдущих книги по фундаментальному анализу туров лотереи. Кроме того, периодически PancakeSwap выделяет CAKE из своей казны. Вам нужно будет одобрить операцию, чтобы контракт мог вывести токены от вашего имени. Когда вы нажмете кнопку «Подтвердить контракт» (Approve Contract), появится всплывающее окно с просьбой подтвердить транзакцию и сумму комиссии.

Без подключения кошелька многие функции на сайте PancakeSwap могут быть недоступны. PancakeSwap — это децентрализованная биржа (DEX), запущенная в 2020 году. Изначально она использовалась для свопа токенов BEP-20 на BNB Smart Chain (BSC), но затем распространилась и на другие чейны. В этой статье мы рассмотрим децентрализованную мультичейн-биржу PancakeSwap.

Этот параметр определяет расход Газа на каждую транзакцию при свопах на бирже Pancakeswap. По умолчанию установлена «Стандартная» скорость транзакций. «RPC по умолчанию» означает, что используется настройка комиссии, установленная в кошельке пользователя.

Токен CAKE используется для стейкинга, лотерей, Initial Farm Offering (IFO), в пулах ликвидности и других активностях. Пулы ликвидности PancakeSwap играют ключевую роль в процессе свопа токенов. Пользователи вносят средства в пул и зарабатывают токены провайдера ликвидности (токены LP). Они нужны для вывода средств из стейкинга и оплаты торговых комиссий.

This means that goods purchased at an earlier time are usually cheaper than those same goods purchased later. Due to inflation, the more recent inventory typically costs more than older inventory. With the FIFO method, since the lower value of goods are sold first, the ending inventory tends to be worth a greater value. Read on for a deeper dive on how FIFO works, how to calculate it, some examples, and additional information on how to choose the right inventory valuation for your business. When Susan first opened her pet supply store, she quickly discovered her vegan pumpkin dog treats were a huge hit and bringing in favorable revenue.

When you purchase more goods and add them to your inventory, you’ll reflect the most recent costs as inventory and use that cost as a basis for pricing. As you sell goods, you’re selling the oldest goods first at the original COGS. When your business uses FIFO, you can accurately reflect the changes in the value of your inventory over time. Valuation is the process https://www.bookstime.com/articles/how-to-calculate-fifo-and-lifo of determining the worth of your inventory, and there are several methods you can use. With NetSuite, you go live in a predictable timeframe — smart, stepped implementations begin with sales and span the entire customer lifecycle, so there’s continuity from sales to services to support. The company would report a cost of goods sold of $1,050 and inventory of $350.

The Difference Between FIFO and LIFO

COGS, therefore, is $2,950 ($1,600 + $760 + $600) and ending inventory is $1,000 ($3,950 – $2,950). COGS, therefore, is $2,350 ($1,000 + $600 + $750) and ending inventory is $1,600 ($3,950 – $2,350). Companies can also compare their calculated ending inventory value with actual physical inventory to identify potential problems, such as inventory shrinkage. In the following example, we will compare FIFO to LIFO (last in first out). No doubt, LIFO provides you with a high-quality income statement matching. However, under the US GAAP (Generally Accepted Accounting Principles), LIFO is permitted.

If COGS are higher and profits are lower, businesses will pay less in taxes when using LIFO. Of course, the IRA isn’t in favor of the LIFO method as it results in lower income tax. FIFO, on the other hand, is the most common inventory valuation method in most countries, accepted by IFRS International Financial Reporting Standards Foundation (IRFS) regulations. A higher inventory valuation can improve a brand’s balance sheets and minimize its inventory write-offs, so using FIFO can really benefit a business financially. While there is no one “right” inventory valuation method, every method has its own advantages and disadvantages. Here are some of the benefits of using the FIFO method, as well as some of the drawbacks.

Which method of inventory management should you use?

Some businesses, like lumber yards, may actually sell the newest inventory first. Your total cost of goods has changed because you sold the most recent inventory first. In other words, it’s easier to make errors with LIFO and get inaccurate valuations of your business inventory. For example, if you sell perishable items like food, drinks, or produce, your business is well-suited to FIFO because it makes sense to sell your oldest items first.

• Dollar-cost averaging involves averaging the amount a company spent to manufacture or acquire each existing item in the firm’s inventory.
• First, we need to know our total costs for the period (or total costs to account for) by adding beginning work in process costs to the costs incurred or added this period.
• Any remaining assets would be matched to those most recently purchased.
• Following FIFO, a company assumes that their oldest items will sell first, even if they haven’t actually sold first.
• In the absence of inflation, both LIFO and FIFO give the same outcomes.
• With this level of visibility, you can optimize inventory levels to keep carrying costs at a minimum while avoiding stockouts.

You can also use FIFO value calculation as a way to predict your cash flow, especially as your previous FIFO inventory calculations can create a benchmark and you’re getting real-time data. When your inventory can’t be sold or is out of date, then it becomes obsolete, but the FIFO inventory method helps you reduce the risk of having high amounts of obsolete inventory. Using FIFO helps you mitigate your inflation losses because, as the cost of goods rises, you’re able to adjust your prices of the previous stock and sell it at a higher cost as inflation dictates. Both have their advantages, but if you want to have an accurate inventory value, we recommend the FIFO inventory method.

A Simple Guide to the FIFO Inventory Valuation Method

Because it would be incredibly difficult and time-consuming to obtain an exact inventory count, it uses the retail method to estimate ending inventory. By using FIFO, the balance sheet shows a better approximation of the market value of inventory. The latest costs for manufacturing or acquiring the inventory are reflected in inventory, and therefore, the balance sheet reflects the approximate current market value. The remaining unsold 150 would remain on the balance sheet as inventory at the cost of $700. In simple terms, LIFO valuation method reduces taxes and even assists match revenue with cost.

• Dive into how we made our CPA review course a better tool than the outdated methods you’re used to seeing.
• Because this method assumes that the most recently purchased items are sold, the value of the ending inventory is based on the cost of the oldest items.
• Though it’s the easiest and most common valuation method, the downside of using the FIFO method is it can cause major discrepancies when COGS increases significantly.
• FIFO is a widely used method to account for the cost of inventory in your accounting system.

In most companies, this assumption closely matches the actual flow of goods, and so is considered the most theoretically correct inventory valuation method. The FIFO flow concept is a logical one for a business to follow, since selling off the oldest goods first reduces the risk https://www.bookstime.com/ of inventory obsolescence. This means that the periodic average cost is calculated after the year is over—after all the purchases for the year have occurred. This average cost is then applied to the units sold during the year and to the units in inventory at the end of the year.

How Do You Calculate FIFO?

The point here is just that FIFO is an accurate, simple method for helping you determine COGS. And your sales pattern doesn’t have to follow FIFO cash flow perfectly. To start, you need to purchase some beginning inventory to stock your warehouse. This method is easy to understand and track, making it ideal for business owners with large and complex inventories.

• By using the FIFO method, you would calculate the COGS by multiplying the cost of the oldest inventory units with the number of units sold.
• Intel technologies may require enabled hardware, software or service activation.
• An online lifo fifo calculator allows you to calculate the remaining value of inventory and cost of goods sold by using the fifo and lifo method.
• Whether you need an eagle eye into the hundreds of items you sell or if you just want to stay on top of your stock, there’s an inventory management solution that’s right for you.
• For income tax purposes in Canada, companies are not permitted to use LIFO.
• Of course, choosing between LIFO and FIFO isn’t a lifetime commitment.

Also, because the newest inventory was purchased at generally higher prices, the ending inventory balance is inflated. The costs of buying lamps for his inventory went up dramatically during the fall, as demonstrated under ‘price paid’ per lamp in November and December. So, Lee decides to use the LIFO method, which means he will use the price it cost him to buy lamps in December. To calculate COGS (Cost of Goods Sold) using the LIFO method, determine the cost of your most recent inventory. To calculate COGS (Cost of Goods Sold) using the FIFO method, determine the cost of your oldest inventory. The FIFO (“First-In, First-Out”) method means that the cost of a company’s oldest inventory is used in the COGS (Cost of Goods Sold) calculation.

Other Costing Methods

An online lifo fifo calculator allows you to calculate the remaining value of inventory and cost of goods sold by using the fifo and lifo method. The product inventory management becomes easy with the assistance of this calculator for first-in-first-out and last-in-last-out. The last in, first out inventory method uses current prices to calculate the cost of goods sold instead of what you paid for the inventory already in stock. If the price of goods has increased since the initial purchase, the cost of goods sold will be higher, thus reducing profits and tax liability.

Ending inventory is a critical metric for any company that sells physical goods, affecting both the balance sheet and income statement. It’s important to choose a valuation method that matches the company’s needs — the choice can affect the stated value of the company’s assets as well as its profit and the amount of taxes it owes. Inventory management software can help businesses track ending inventory more easily while reducing the potential for manual error. The fictitious company 123 Holdings needs to calculate ending inventory to prepare financial statements at the end of the current period.

5 Process Costing (FIFO Method)

The cost of goods sold for 40 of these items is $10, and the entire first order of 100 units has been fully sold. The other 10 units that are sold have a cost of $15 each, and the remaining 90 units in inventory are valued at $15 each (the most recent price paid). LIFO is the opposite of the FIFO method and it assumes that the most recent items added to a company’s inventory are sold first. The company will go by those inventory costs in the COGS (Cost of Goods Sold) calculation. Under the LIFO cost flow assumption, the latest (or most recent) costs are the first ones to leave inventory and become the cost of goods sold on the income statement.

The margin of safety has a number of practical applications to your business. Welcome to our Margin of Safety Calculator – Your tool for safeguarding investments. Input Current Price and Intrinsic Value, and our calculator will help you estimate the Margin of Safety. Our mission is to provide useful online tools to evaluate investment and compare different saving strategies.

How to Calculate Margin of Safety

Secondly, the margin of safety enables you to make informed decisions about how to price your products or services. For example, if it is on the lower side, you may want to think about adjusting your prices to boost sales. Margin of safety is calculated by subtracting the current market price of a security from its intrinsic value. Margin calculation is a crucial aspect of trading and investing, as it helps traders determine the amount of funds required to open and maintain a position. Without proper margin calculation, traders may risk losing more money than they can afford, leading to potential financial ruin.

Example of Calculating Margin of Safety

This will be the rate at which you will grow the Current EPS into the future. See Chapter 9 of Rule #1 for a refresher on choosing a historical growth rate. As shown above, the margin of safety can be expressed as an absolute amount (e.g., $58,325) or as a percentage of sales (e.g., 58.32%). While there is no hard and fast answer, some experts might say that a good margin of safety percentage is somewhere in the 20% to 30% range. It’s easy to get started when you open an investment account with SoFi Invest.

What is meant by the margin of safety?

An asset or security’s intrinsic value is the value or price an investor believes to be the “real or true worth” of that asset, independent of what others (the market) think. But this value varies between investors because they use different metrics to estimate it. Investors try to buy assets at a price lower than their intrinsic value so that they can cushion against future losses from possible errors in their estimations. After determining the intrinsic value of a stock, an investor could simply buy it if the current market price happens to be lower. As we can see from the formula, the main component to calculate the margin of safety remains the calculation of the break-even point.

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• If discounts are applied without accounting for total costs – both fixed and variable – there’s a risk that the product might be sold below its cost price, leading to losses on every unit sold.
• By calculating margin requirements accurately, traders can maximize their buying power and take advantage of more trading opportunities, thus potentially increasing their profits.
• Margin of safety calculations are vital in managing risk within a company or portfolio.

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When in doubt, please consult your lawyer tax, or compliance professional for counsel. Sage makes no representations or warranties of any kind, express or implied, about the completeness or accuracy of this article and related content. When you’re on the cusp of making an important decision in any business, risk assessment is key. This means the company can lose 60% of its sales before reaching its break-even point. If you have an extensive discount policy or organized big markdowns, the real prices you charge your customers may be lower than in ad-hoc simulations. A financial professional will offer guidance based on the information provided and offer a no-obligation call to better understand your situation.

Stay tuned to learn how proper margin safety can help you navigate the financial markets with confidence and security. Understanding how to calculate the margin of safety is essential for investors and analysts aiming to assess the financial health of a business. This key financial metric helps in determining the difference between actual or projected sales and the sales level at which a business breaks even. Calculating this figure reveals how much sales can fall before a company reaches a no-profit, no-loss situation, making it a crucial tool for risk assessment and management. When it comes to investing, the concept of margin of safety is essential for minimizing risk and protecting your capital. The Margin of Safety Calculator is a user-friendly online tool designed to help investors determine the cushion between the current sales and the break-even point of a business.

Alongside all your other data, you can use your margin of safety calculations to help with budgeting and investing decisions about your business. Just tracking your how nonqualified deferred compensation nqdc plans work margin of safety month-to-month keeps your business, well, safer. You never get too near that break-even point, or tumble unknowingly into being unprofitable.

For example, if your company makes £500,000 in sales with break-even sales of £200,000, its margin of safety is £300,000. Yes, there are different types of margin of safety calculators available, including online calculators, spreadsheet-based calculators, and software applications. Investors can choose the most suitable calculator based on their preferences and requirements. For example, if you wanted to buy into a business that was worth $80 per share (Sticker Price), you would look for a Margin of Safety of $40. If the company cannot be bought at $40 then you should add it to your watchlist, update your calculations periodically as new information becomes available, and exercise patience.

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Employees enter their hours in directly, or punch in and out through our employee time tracking app, so your team gets paid accurately and with less effort. ADP Canada is committed to supporting employee experiences across all of Canada. The ADP Workforce Now On the Go solution is available in English and French to simplify your payday so you have more time to focus on growing your business. Everything included in our “Select” package, and streamline benefits administration with time-saving technology. The biggest challenge for me is that I’m wearing many hats. I’m trying to grow my business and at the same time do everything from marketing to hiring to administration.

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Time Dashboard

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One Payroll Schedule for Canada and the US

A country flag on the dashboard indicates where the employees work. adpwfn Access the entire review cycle, including all multi-rater feedback, for a complete view of goals and competencies. Click through our self-led demo to see how easy payroll and HR can be. The ADP Time Kiosk keeps your team connected and turns your own device into a virtual time-clock.

• Meal break punching, department transfers, and supplemental earnings entry are also available.
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Automatically add new hires from your applicant tracking tool — no need for manual data entry. Using ADP Workforce Now® allows our employees to see our HR as an engaged department instead of an area of the company that is bogged down by administrative tasks. See for yourself how it works or launch a self-guided demo for a deeper dive. Streamlined and guided process available for all your HR needs. Finding employees is easier than ever, whether they are in Canada or the US. Customized reporting and benchmarking to assess strengths, predict turnover risks and spot trends.

Group health benefits and business insurance simplified

When I realized we needed to prepare and remit Forms 1094-C and 1095-C for the first time last year, I started to panic. Business insurance, group health insurance and retirement may be on your radar — and integration with ADP Workforce Now is seamless. Put time, attendance and schedules all in the same system as your ADP payroll. Avoid costly errors and frustrated employees with tools that flag potential issues before they happen. Having access to invaluable data is one thing — knowing what to do with it is another. Harness the industry’s most extensive and trusted source of data and insights to achieve your desired business outcomes.

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• Quickly view company level or employee level payroll reporting including general ledger, account debit reports, employee summary reports and many more.

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For a limited time only, when you sign up for ADP Workforce Now, you’ll get 3 months on us. Allows you to run off cycle payrolls without impacting regular payroll cycles. Practitioners can now set up independent payroll schedules for both Canada and the US. ADP has reimagined what’s possible, to make running payroll and HR better than ever before. Quickly and easily create schedules that work for everyone. Sign up for payroll with ADP Workforce Now®, and get 4 months on us.

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The Secretary of Health and Human Services may impose a civil monetary penalty on any provider of a diagnostic test for COVID-19 that is not in compliance with paragraph (1) and has not completed a corrective action plan to comply with the requirements of such paragraph, in an amount not to exceed $300 per day that the violation is ongoing. In this section, the term in vitro diagnostic test has the meaning given the term in vitro diagnostic product in section 809.3(a) of title 21, Code of Federal Regulations (or successor regulations). Objective or subjective intent that such drug or device be used in a manner inconsistent with any labeling, as applicable, of such drug or device.

• An eligible recipient shall be eligible for forgiveness of indebtedness on a covered 7(a) loan in an amount equal to the cost of maintaining payroll continuity during the covered period.
• Our mission is to close the gaps in opportunity and achievement that disproportionately impact students who are the most underserved, with a particular focus on Black and Latino/a students and students from low-income backgrounds.
• As soon as practicable, but in no case later than 10 days after the date of enactment of this Act, the Secretary shall publish procedures for application and minimum requirements, which may be supplemented by the Secretary in the Secretary’s discretion, for the making of loans and loan guarantees under this section.
• Any emergency financial aid grants to students under this section shall not be treated as other financial assistance for the purposes of section 471 of the Higher Education Act of 1965 (20 U.S.C. 1087kk).
• Not later than 12 months after the date of the enactment of this Act, the Secretary shall convene a public meeting for the purposes of discussing and providing input on improvements to coordination between the Food and Drug Administration and the Centers for Medicare & Medicaid Services in preparing for the availability of novel medical products (as defined in section 1174(b)(2)(B)(iv) of the Social Security Act, as added by subsection (a)) on the market in the United States.
• Not later than 180 days after the date of enactment of this Act, and every 180 days thereafter during the period beginning on the first day of the qualifying emergency and ending on September 30 of the fiscal year following the end of the qualifying emergency, the Secretary shall submit to the authorizing committees (as defined in section 103 of the Higher Education Act of 1965 (20 U.S.C. 1003)) a report that identifies each institution that received assistance or a waiver under this section.
• In conducting the evaluation under paragraph (1), the Comptroller General shall consider, as applicable and appropriate, information from the evaluations under subsection (e)(2)(B).

The Coronavirus Aid, Relief, and Economic Security (CARES) Act (S. Education Fact Sheet

The extent to which such Federal programs are coordinated across agencies and the identification of opportunities for improved coordination in such Federal programs and activities. In conducting the evaluation under paragraph (1), the Comptroller General shall consider, as applicable and appropriate, information from the evaluations under subsection (e)(2)(B). Not later than 4 years after the date of the enactment of this subsection, the Comptroller General of the United States shall conduct an independent evaluation, and submit to the appropriate Committees of Congress a report, concerning Certified Public Accountant the Healthy Start program under this section. In this section, the terms Assistant Secretary, Secretary, State agency, and area agency on aging have the meanings given the terms in section 102 of the Older Americans Act of 1965 (42 U.S.C. 3002). Programs creating records referred to in section 543(a) of the Public Health Service Act (42 U.S.C. 290dd–2(a)) should receive positive incentives for discussing with their patients the benefits to consenting to share such records.

State Stabilization Fund for K-12 and Higher Education

Notwithstanding any other provision of law, the payment for 50 percent of the taxes imposed under section 1401(a) of the Internal Revenue Code of 1986 for the payroll tax deferral period shall not be due before the applicable date. Who experiences adverse financial consequences as a result of being quarantined, being furloughed or laid off or having work hours reduced due to such virus or disease, being unable to work due to lack of child care due to such virus or disease, closing or reducing hours of a business owned or operated by the individual due to such virus or disease, or other factors as determined by Coffee Shop Accounting the Secretary of the Treasury (or the Secretary’s delegate). If a distribution to an individual would (without regard to subparagraph (A)) be a coronavirus-related distribution, a plan shall not be treated as violating any requirement of the Internal Revenue Code of 1986 merely because the plan treats such distribution as a coronavirus-related distribution, unless the aggregate amount of such distributions from all plans maintained by the employer (and any member of any controlled group which includes the employer) to such individual exceeds $100,000. No later than 15 days after enactment of this Act, the Secretary of the Treasury shall submit a plan to the Committees on Appropriations of the House of Representatives and the Senate detailing the expected use of the funds provided by paragraph (1)(A). Beginning 90 days after enactment of this Act, the Secretary of the Treasury shall submit a quarterly report to the Committees on Appropriations of the House of Representatives and the Senate detailing the actual expenditure of funds provided by paragraph (1)(A) and the expected expenditure of such funds in the subsequent quarter.

Terms and settings

The Secretary may choose not to make information collected under this section publicly available pursuant to this section if the Secretary determines that disclosure of such information would adversely affect the public health, such as by increasing the possibility of unnecessary over purchase of product or other disruption of the availability of medical products to patients. In carrying out this subsection with respect to any establishment manufacturing a drug approved under subsection (c) or (j) of section 505 for which a notification has been submitted in accordance with section 506C is, or has been in the last 5 years, listed on the drug shortage list under section 506E, or that is described in section 505(j)(11)(A), a copy of the report shall be sent promptly to the appropriate offices of the Food and Drug Administration with expertise regarding drug shortages. Such offices shall ensure timely and effective coordination regarding the reviews of such report and overseeing the alignment of any feedback regarding such report, or corrective or preventative actions, after consideration of the systematic benefits and risks to public health, patient safety, the drug supply and drug supply chain, and timely patient access to such drugs. A United States business that has incurred covered losses such that the continued operations of the business are jeopardized, as determined by the Secretary, and that has not otherwise applied for or received economic relief in the form of loans or loan guarantees provided under any other provision of this Act. Amounts collected from eligible businesses that received loans or loan guarantees under paragraph (3) of subsection (b) shall be deposited in the Treasury as miscellaneous receipts.

To facilitate implementation of subparts 1 and 2 of part C of title III of the Older Americans Act of 1965 (42 U.S.C. 3030d–2 et seq.) during any portion of the COVID-19 public health emergency declared under section 319 of the Public Health Service Act (42 U.S.C. 247d), the Assistant Secretary shall waive the requirements for meals provided under those subparts to comply with the requirements of clauses (i) and (ii) of section 339(2)(A) of such Act (42 U.S.C. 3030g–21(2)(A)). The health care professional rendered the health care services under the influence (as determined pursuant to applicable State law) of alcohol or an intoxicating drug. For the time in which the public health emergency under section 319 of the Public Health Service Act (42 U.S.C. 247d) related to the coronavirus (COVID-19), declared by the Secretary of Health and Human Services (referred to in this section as the Secretary) on January 31, 2020, is in place (or such other period of time determined by the Secretary), tests intended to diagnose COVID–19 that are described in subsection (b) may be lawfully marketed in accordance with this section.

• Qualified family leave wages for which a credit is allowed under section 7003 of the Families First Coronavirus Response Act.
• For purposes of paragraph (1), the term valid identification number means a social security number (as such term is defined in section 24(h)(7)).
• Canceled indebtedness under this section shall be excluded from gross income for purposes of the Internal Revenue Code of 1986.
• The term coronavirus means coronavirus as defined in section 506 of the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Public Law 116–123).
• Has an application for a loan made under section 7(a) of the Small Business Act (15 U.S.C. 636(a)) that is approved or pending approval on or after the date of enactment of this Act.

In the case of an individual, the due date for any required installment under section 6654 of the Internal Revenue Code of 1986 which (but for the application of this section) would be due during the applicable period shall not be due before October 15, 2020, and all such installments shall be treated as one installment due on such date. The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this subsection. The Agency may provide financial assistance in the form of grants to minority business centers to provide education, training, and advising to covered small business concerns.

Any provision of a loan agreement or insurance agreement modified or waived by the authority under this section shall remain so modified or waived for the duration of the period covered by the loan agreement or insurance agreement. Except as provided in paragraph (B), a waiver approved by the Secretary of Education under this subsection may be for a period not to exceed 1 academic year. The description required under paragraph (2)(C) provides insufficient information to demonstrate that the waiving of such requirements is necessary or appropriate consistent with subsection (a).

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For purposes of paragraph (1)(C), in the case of a qualifying child who is adopted, the term valid identification number shall include the adoption taxpayer identification number of such child. In the case of a refund or credit made or allowed under subsection (g) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such cares act s.3548 return. Under the infrastructure of the Department of the Treasury and with guidance from the Secretary of the Treasury, the Administration shall administer the program established under this section until the date on which the national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19) expires. Not later than 180 days after the date of enactment of this Act, the Administrator shall submit to the Committee on Appropriations of the Senate and the Committee on Appropriations of the House of Representatives a detailed expenditure plan for using the amounts appropriated under subsection (a).

• For purposes of paragraph (19) of subsection (a), the terms Military department, Secretary concerned, and Armed forces in such title 10 shall be deemed to include, respectively, the Department of Health and Human Services, the Secretary of Health and Human Services, and the Commissioned Corps.
• The sponsor of a new animal drug may request the Secretary to designate a new animal drug described in subsection (a) as a priority zoonotic animal drug.
• A net operating loss for a REIT year shall not be a net operating loss carryback to any taxable year preceding the taxable year of such loss.
• The term direct primary care service arrangement means, with respect to any individual, an arrangement under which such individual is provided medical care (as defined in section 213(d)) consisting solely of primary care services provided by primary care practitioners (as defined in section 1833(x)(2)(A) of the Social Security Act, determined without regard to clause (ii) thereof), if the sole compensation for such care is a fixed periodic fee.
• No additional payment shall be made under subparagraph (K) for discharges involving a DISARM antimicrobial drug as a new medical service or technology if any additional payments for discharges involving such drug have been made under this subparagraph.

S. 3548 (116th) was a bill in the United States Congress.

The amendments made by this section shall apply to months beginning after December 31, 2019, in taxable years ending after such date. In the case of a direct primary care service arrangement (as defined in section 223(c)(1)(D)(ii)) which is provided in connection with employment, the aggregate fees for such arrangement for such employee. For purposes of this section and section 105, expenses incurred for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical care.