Completing the Tests in the Acquisition(英文版)(ppt 40页)
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Accounts Associated with Acquisitionand Payment Cycle Transactions:
Accounts payable
Rent payable
Accrued professional fees
Accrued property taxes
Other accrued expenses
Income taxes payable
Classification of Property, Plant,and Equipment Accounts
Land and land improvements
Building and building improvements
Manufacturing equipment
Furniture and fixtures
Autos and trucks
Leasehold improvements
Construction-in-process for property,plant, and equipment
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