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L'« Etat »peut avoir plusieurs significations : -Une personne morale souveraine : groupement avec des droits et un patrimoine o
Preparation of final account is the last stage of the accounting cycle. The basic objective of every concern maintaining the book of accounts is to find out the profit or loss in their business at the end of the year. Every businessman wishes to ascertain the financial position of his business firm as a whole during the particular period. In order to achieve the objectives for the firm, it is essential to prepare final accounts which include Manufacturing and Trading, Profit and Loss Account and Balance Sheet. The determination of profit or loss is done by preparing a Trading, Profit and Loss Account. The purpose of preparing the Balance Sheet is to know the financial soundness of a concern as a whole during the particular period. The following procedure and important points to be considered for preparation of Trading, Profit and Loss Account and Balance Sheet. Account is to ascertain the cost of goods manufactured or cost of goods sold, which is transferred to the Trading Account. This account is debited with opening stock and all items of costs including purchases related to production and credited with closing balance of work in progress and cost of goods produced transferred to Trading Account. The term "Cost of Goods Sold" refers to cost of raw materials consumed plus direct related expenses.
Quando há Arte! Eds. Vítor Guerreiro, Carlos João Correia, and Vítor Moura, Lisbon: Fora de Série, 2023
In Languages of Art, Nelson Goodman proposed that the concept of expression be analysed in terms of the concept of exemplification and, in particular, in terms of the concept of metaphorical exemplification. In the years following the publication of this ground-breaking work, Goodman’s proposal attracted a good deal of discussion with some philosophers favouring his proposal while others were sceptical. In the end, the debate petered out, as is often the case with philosophical debates, without any resolution being reached. This essay revisits what Goodman has to say about expression. In my view, no one, perhaps not even Goodman, had a clear understanding of his theory of how artworks are expressive, and a goal of this essay is to clarify Goodman’s position. The focus here is on what it means to say that a work of music can metaphorically exemplify an emotion or be expressive of an emotion. This essay proposes that the best way to interpret what Goodman has to say about expression is to see him as proposing a variation on the familiar, and plausible, resemblance theory of expressiveness. A second goal is to show that Goodman’s account of expression is not an advance on more standard versions of the resemblance theory.
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