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地大22春《会计专业英语》在线作业答卷(二)

第二章 Chapter 3 --- chapter 4 FAQ

熟记各科目中英对比词汇

利润表 INCOME STATEMENT

项 目 ITEMS

产品销售收入 Sales of products

其中:出口产品销售收入 Including:Export sales

减:销售折扣与折让 Less:Sales discount and allowances

产品销售净额 Net sales of products

减:产品销售税金 Less:Sales tax

产品销售本钱 Cost of sales

其中:出口产品销售本钱 Including:Cost of export sales

产品销售毛利 Gross profit on sales

减:销售费用 Less:Selling expenses

管理费用 General and administrative expenses

财务费用 Financial expenses

其中:本钱付出(减本钱收入) Including:Interest expenses (minusinterest ihcome)

汇兑丧掉(减汇兑收益) Exchange losses(minus exchange gains)

产品销售利润 Profit on sales

加:其他营业利润 Add:profit from other operations

营业利润 Operating profit

加:投资收益 Add:Income on investment

加:营业外收入 Add:Non-operating income

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减:营业外付出 Less:Non-operating expenses

加:早年年度损益调剂 Add:adjustment of loss and gain for previous years

利润总额 Total profit

减:所得税 Less:Income tax

净利润 Net profit

资产负债表 BALANCE SHEET

资 产 ASSETS

活动资产: CURRENT ASSETS

现金 Cash on hand

备用金 Pretty cash

银行存款 Cash in banks

有价证券 Marketable receivable

应收单子 Notes receivable

应收帐款 Accounts receivable

减:坏帐筹备 Less:allowance for bad debts

预付货款 Prepayments-supplies

外部往来 Inter-company accounts

其他应收款 Other receivables

待摊费用 Prepaid and deferred expenses

存 货 Inventories

减:存货变现丧掉筹备: Less:allowance on inventory reduction to market

已转未完工出产本钱 Transferred in production cost transforming

一年内到期的临时投资 Matured long time investments within a year

活动资产合计 Total current assets

临时投资: LONG TERM INVESTMENT

临时投资 Long term investments

拨付所属资金 Funds to burnchs

一年以上的应收款项 Accounts receivable over a year

牢固资产: FIXED ASSETS

牢固资产原价 Fixed assets-cost

减:累计折旧 Less:amumulated depreciation

牢固资产净值 Fixed assets-net value

牢固资产清理 Disposal of fixed assets

融资租入牢固资产原价: Fixed assets-cost on financial lease

减:融资租入牢固资产折旧 Less:amumulated depreciation

融资租入牢固资产净值: Fixed assets-net value on financial lease

在建工程: CONSTRUCTION WORK IN PROCESS

在建工程 Construction work in process

☆有形资产 INTANGIBLE ASSETS

场地利用权 Right to the use of a site

产业产权及专有技巧 Industrial property right anf patents

其他有形资产 Other intangibles

有形资产合计 Total intangible assets

其余资产 OTHER ASSETS

创办费 Organization espenses

筹建时期汇兑丧掉 Exchange losses during organization period

递延投资丧掉 Deferred investment losses

递延税款借项 Debit side of deferred tax

其他递延付出 Other deferred expuditures

待转销汇兑损益 Prepaid and deferred exchange loss

其他递延借钱 Debit side of other deferred

其他资产合计 Total other Assets

资产总计 TOTAL ASSETS

负债及全部者权 LIABILITIES AND CAPITAL

活动负债: CURRENT LIABILITIES

短期借钱 Short term loans

敷衍单子 Notes payable

敷衍帐款 Accounts payable

外部往来 Inter-company accounts

预收货款 Items received in advance-supplies

敷衍工资 Accured payroll

应交税金 Taxes payable

敷衍股利 Dividendes payable

其他敷衍款 Other payables

预提费用 Accrued expenses

职工嘉奖及福利费用 Bonus and welfare funds

一年内到期的临时负债 Matured long term liabilities within a year

其他活动负债 Other current liabilities

活动负债合计 Total current liabilities

临时负债: LONG TREM LIABILITIES

临时借钱 long term loans

敷衍公司债 Bouds payable

应公司债溢价(折价) Premium on bonds payable(discount)

一年以上的敷衍款项 Accounts payable over a year

临时负债合计: Total long term liabilities

其他负债: OTHER LIABILITIES

筹建时期汇兑收益 Exchange gains during organization period

递延投资收益 Deferred investment gains

递延税款贷项 Credit side of deferred tax

其他递延贷项 Credit side of other tax

待转销汇兑收益 Prepaid and deferred exchange profit

其他负债合计 Total other liabilities

负债合计 Total liabilities

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全部者权利 Investor’s equity

资本总额(货币称号及金额) Authorized capital(*___________)

实收资本(外币金额期末数) Paid in capital(☆__________)

其中 Including

中方投资(外币金额期末数) Chinese investments(☆__________)

外方投资(外币金额期末数 Foreign investments(☆__________)

减:已归还投资 Less: Returned investments

资本公积 Accumulation of capital

公司拨入资金 Funds from head office

储备基金 Reserve funds

企业开展基金 Expansion funds

利润归还投资 Investment returned with profit

今年利润 Current profit

未分配利润 Retained earnings

货币换算差额 Currency translation difference

全部者权利合计 Total investor’s equity

负债及全部者权利合计 TOTAL LIABILITIES AND INVESTORS EQUITY

附注:

1.委托加工材料 元;

2.受托代销商品 元;

3.代管商品物质 元;

4.由企业担任的应收单子贴现 元;

5.租入牢固资产 元;

6.今年付出的进口环节税金。

Notes:

1.Materials processed on commission ;

2.Goods in consignment ;

3.Good hled in our custod ;

4.Contingent Liadilty incurred by discounted notes receivable ;

5.Leasehold fixed assets ;

6.Import tas baid this year ¥ ;

7.Bal:Balance:B/Y Baginning of Year:E/P:End of period

8.*Monetary unit and amount☆Amount of foreign currency at end of period

第二章 Chapter 3 --- chapter 4

Chapter 3 Accounting Cycle

Key points: the ledger, the journals, trail balance

Difficulties: trail balance

Study objective

What is the accounting cycle?

Accounting cycle steps

What is an account?

Adjusting entries---Why?

Trial balance--- For what?

Text Reading

3-1 What is accounting cycle?

3-2 the leader

3-3 the journals

3-4 adjusting entries

3-5 trial balance

Added

What is the accounting cycle?

The accounting process is a series of activities that begins with a transation and ends with financial statement. Because this process is repeated each reporting period, it is referred to as the accounting cycle.

Analyze transaction → journalize transactions→ post to the ledger → prepare trail balance →make adjustment → prepare adjusted trail balance → prepare financial statements

Source document; receipt voucher; payment voucher; transfer vvoucher

Chart of acco unt titile

There are two parts in the chart of account title. One is account numbers, the other is account titles.

Account numbers Account title

1001 Cash

1002 Cash in bank

Agricultural bank of China

What is an account?

An account is the basic storage unit for data in accounting for business transactions.

There are separate accounts for the items we used in transactions such as cash, salaries expense, accounts payable, etc.

Five accounts classifications:

Assets, liabilities, owner’s equity, revenue, expense

General ledger accounts

The general ledger is a summary of all of transactions that occur in the company.

Account title Account No.______

Data Description Debit Credit Balance

The T account form

T account Form

Has the advatange of providing two sides for each account

One side to record increases and one side to record decreases

Left side cash right side

+ - -

T account information

Footings---the totals of each side of a T account

Normal balance--- the plus side of the T account

Not all classifications of accounts have the increase side on the left

Left side cash right side

(a) 70,000 (c) 40,000

(b) 3,000 (d) 1,000

Footing: 73,000 footing: 41,000

Balance: 32,000

Increase side of account classification

Assets: left side increases

Liabilities: right side increases

Owner’s equity: right side increases

Revenue: right side increases

Expense: left side in creases

Assets= liabilities + OE+ Revenue- expenses

Assets= liabilities + owner’s equity ( capital + revenue – expense)

Owner ’ s equity

Because revenue is an addition to owner’s equity, the placement of the plus and minus signs is the same as owner’s equity

Because expenses are treated as deductions from owner’s equity, the placement of the plus and minus sign are reversed.

Debits and credits

The left side of the T account is called the debit side.

The right side of the T account is called the credit side.

Critical rule: the amount placed on the debit side of one or more accounts must equal the amount placed on the credit side of another account or accounts.

Recording business transactions in T accounts

Decide which accounts are involved

Classify the accounts involved

Decide if the accounts involved are increased or decreased

Decide which accounts are debited and which accounts are credited

Check to see if the equation is in balance after the transaction has been recorded

Brief Summary \

1. The accounting cycle is a series of activities that begins with a transaction and ends with the financial statement.

2. An accounting system is comprised of accounting records ( journals, ledgers, etc.) and a series of processes and procedures.

3. The double entry not that the accounting equation equality is maintained after recording each transaction. Debit is on the left and credit is on the right.

4. The aim to prepare the trial balance is to verify the record… prepare financial statements.

Chapter 4 Financial Statement

Key points: the balance sheet, the income statement, the statement of cash flows

Difficulties: the balance sheet, the income statement

Dialogue: What is balance sheet

Mary is applying for a bank loan to start her new business. she describes her concept to John, a loan officer at the bank.

John: How much money will you need to get started?

Mary: I estimate $100,000 for the beginning inventory, plus $40,000 for counters and cash registers,

plus $ 20,000 working capital to cover operating expenses for about three months. That’s a total of $ 160,000 for the start-up.

John: How are you planning to finance the investment of the $ 160,000?

Mary: I can put in $100,000 from my savings, and I’d like to borrow the remaining $ 600,000 from the bank.

John: suppose the bank lend you $60,000 on a one-year note, at 10% interest, secured by a lien on the inventory. Let’s put together projected financial statements from the figures you gave me. Your beginning balance sheet would look like what you see on my computer screen.

The balance sheet of Mary ’ s Store

Asset Liabilities and equity

Cash 20,000 Bank loan 60,000

60,000

100,000

100,000

160,000

Inventory 100,000 Current liabilities

Current assets 120,000 Owner capital

Equipment 40,000 Equity

Fixed assets 40,000 Liabilities and

equity Total assets 160,000

The left side shows your company’s investment in assets. It classifies the assets into current (which means turning into cash in a year or less) and non-current ( no turning into cash in a year). The right side shows how the assets are to be financed: partly by the bank loan and partly by your equity as the loaner.

Mary: Now I see why it’s called a “ balanced sheet.” The money invested in assets must eaula the financing available --- it’s like the two sides of a coin. Also, I see why the assets and liabilities are classified as current and non-current --- the bank wants to see if the assets turning into cash in a year or less will provide enough cash to repay the one-year bank loan.

Well, in a year there should be cash of $ 120,000. That’s enough cash to pay off more than double amount of the $ 60,000 loan. I guess that gurantees approval of my loan!

Text reading

4-1 balance sheet

4-2 income statement

4-3 statement of cash flow

Added

Balance sheet

Conception of balance sheet

What is a balance sheet?

Who wants to see your balance sheet?

What is a balance sheet used for?

What is a balance sheet?

A balance sheet is a snapshot of a business financial codition at a specific moment in time, usually at the close of an accounting period.

Who wants to see your balance sheet?

Balance sheet: managemenet groups; crditors; prospective investors; employees and the labor unions

What is a balance sheet used for?

To document the company’s assets and obligations, as well as the net equity at any given point time.

To reflect the result of all recorded accounting transactions since enterprise was formed

To assess the company’s financial solvency status.

The solvency ability

The composition of assets and liabilities

The relative proportions of debt and equity and the amount of earning that you hav had to retain.

Components of balance sheet

The basis of balance sheet

The components of balance sheet

The basis of balance sheet

Assets= liabilities + owners’ equity

The components of balanc e sheet

Left Hand Side Right hand side

Assets Liabilities and owners’ equity

Current assets Current liabilities

Fixed assets Long-term liabilities

Intangible assets Owners’ equity

Total assets Total liabilities and owners’ equity

Assets

Three types of assets are included in the balance sheet

Current assets; fixed assets; intangible assets

Current assets

All current assets are short-term, highly liquid assets that can easily be converted into cash and used as currency.

Conclude: cash, accounts receivable, and other assets that can be converted in to cash relatively quickly.

Fixed assets

Fixed assets known as long-term assets, have a life span of over one year. they can refer to tangible assets such as: machinery, computers, buildings, and land.

Depreciation is calculated and deducted from these types of assets.

Intangible assets

Intangible assets also are long-term assets, such as a goodwill, or patent or copyright. While these assets are not physical in nature.

Liabilities

The liabilities are on the other side of the balance sheet. These are the financial obligations a company owes to outside clients. Like assets, they can be classified into current liabilities and long-term liabilities.

Current liabilities

Current liabilities are typically paid within one year or less, and are therefore paid with current assets. Because current assets pay for current liabilities, the ratio between the two is important:

a company should have enough of the foremer to cover the latter.

Long- - term liabilities

Long-term liabilities are any debts or obligations owed by the business that are due more than one year out from the current data.

Owners ’ equity

Owners’ equity is the initial amount of money invested into a business. If, at the end of the fiscal year, a company decides to reinvest its net earnings ( after taxes) into the company, the retained earnings will be restated from the income statement onto the balance sheet here.

How to prepare balance sheet

Titile; heading; format; method

Title

In practice, the most widely used title in balance sheet.

Statement of financial position is also acceptable.

Heading

The heading of your balance sheet should include the legal name of your company and the data or dates that your statements is presented.

Format

Format of balance sheet:

Account form: your assets are listed on the left-hand side and totaled to equal the sum of liabilities and owners’ equity on the righ-hand side.

Report form: your assets are listed at the top of the page and followed by liabilities and owners’ equity.

Report form

Alpha sales company balance sheet

December 31, 2005 ( simplified)

Assets

Current assets $1,932

Fixed assets 11,751

Other assets 1,210

Total assets $14,893

Liabilities and owners’ equity

Current liabilities $ 645

Long-term liabilities 4,000

Total liabilities $ 4.645

Owner’s equity $ 10,248

Total liabilities and owner’s equity $ 14, 893

Account form

Alpha sales company balance sheet

December 31, 2004

Assets Liabilities and owners’ equity

Current assets Current liabilities

Cash $ 695 Accounts payable $ 520

Accounts receivable 1,237 Wages payable 125

Inventory 580 Total current liabilities $ 645

Prepaid insurance 60 Long-term liabilities

Total current assets $ 2, 572 Bank loan payable $ 4,000

Fixed assets Total long-term liability $ 4,000

Equipment $ 22,395 Total liabilities $ 4, 645

Less: accumulation depreciation 8, 712 Owners’ euquity

Total fixed assets $ 13, 683 Capital $ 7, 208

Intangible assets Retained earnings 3,040

Patents $ 1, 210 Total owners’ equity $ 10, 248

Total intangible assets $ 1, 210 Total liabilities/ owners’

equity

$ 14, 893

Total assets $ 14, 893

Method

Most the balance sheet items are filled directly according to the general ledger, but some items are computed and filled in the sheet upon the analysis of the balance between subsidiary ledger and general ledger.

Method Beta Sales Company balance sheet

December 31, 2004

Assets

Current assets

Cash Sxxx Computed and fill in the sheet

according to the balance of several general ledgers: they are cash on hand, cash in banks, cash equivalents

Accounts receivable (A/R) Sxxx Computed and fill in the sheet

according to the balance of subsidiary ledger

Less: reserve for bad debts Sxxx Fill in the sheet directly

according to the balance of general ledger

Inventory Sxxx Compute and fill in the sheet according to the balance of several general leders. They are composed of merchandise inventory, unfinished products, raw materials, supllies and so on

Prepaid expenses Sxxx Fill in the sheet directly according to the balance of general ledger

Long-term investments in bonds that will be matured within year

Sxxx Compute and fill in the sheet upon the analysis of the balance

between subsidiary ledger and general ledger

Notes receivable Sxxx Fill in the sheet directly according to the balance of

general ledger

Total current assets

Long-term investments

Long-term investments Sxxx

Calculated and filled by the balance of general ledger and subsidiary ledger. The long-term loan general ledger minus the portion that will be matured within a year

Fixed assets

Vehicles Sxxx

Fill in the sheet directly according to the balance of general ledger

Furniture and fixtures Sxxx

Equipment Sxxx

Buildings Sxxx

Less: accumulated depreciation Sxxx

Land Sxxx

Total fixed assets Sxxx

Sxxx Sxxx

Sxxx Sxxx

Patents Sxxx Fill in the sheet directly according to the balance of

general ledger

Copyrights Sxxx

Goodwill Sxxx

Total other assets Sxxx

Total assets Sxxx

Liabilities and Owners’ equity

Current liabilities

Accounts payable Sxxx Compute and fill according to the balance of subsidiary

ledger

Sales taxes payable Sxxx Fill in the sheet directly according to the balance of genearl ledger

Accrued wages payable Sxxx

Short-term notes payable Sxxx

Short-term bank loan payable Sxxx

Total current liabilities Sxxx

Long-term liabilities Sxxx

Long-term notes payable Sxxx Compute and fill in the sheet upon the analysis of the balance between subsidiary ledger and general ledger.

Mortgage payable Sxxx

Total long-term liabilities Sxxx

Total liabilities Sxxx

Owner’s equity

Capital stock Sxxx Fill in the sheet directly according to the balance of general ledger

Retained earning Sxxx Compute and fill according to the balance of subsidiary ledger

Total owner’s equity Sxxx

Total liabilities and owner’s equity

Sxxx

Brief Summary

1. Balance sheet is to show the financial position of a business at a particular date.

2. Balance sheet consists of a listing of the assets and liabilities of a business and of the owners’equity.

3. Balance sheet is a detailed expression of the accounting equation, assets= liabilities+ owners’ equity

4. Most the balance sheet items are filled directly according to the general ledger, but some items are computed and filled in the sheet upon the analysis of the balance between subsidiary ledger and general ledger.

Income statement

Study objective

Define the major components of an income statement.

Prepare an income statement

Conception of income statement

What is an income statement?

What is income statement used for?

What is an income statement?

An income statement, known as a profit and loss statement, is a summary of a company’s profit or loss during any one given period of time, such as a month, three months, or one year.

What is income statement used for?

Determine the operating performance of your business over a period of time.

Find out what areas of their business are over budget or under budget.

Causing unexpected expenditures can be made clear.

Determine income tax liability.

Components of income statement

The components of income statement: single-step form, multiple-step form

Single- - step form

What is called single-step form income statement is to collect all revenues and all expenses

separately, then subtract expenses from revenues and educe the net incomes.

In single-step form, a complete income statement has three sections--- revenues, expenses, and income.

XYZ Company income statement

For the year ended December 31, 2005

Revenue

Net sales $ 50,000

Interest income 3,000

Investment revenue 15,000

Total revenues $ 68,000

expenses

Cost of goods sold $30,000

Selling expenses 5,000

General and administrative expenses 3,200

Interest expense 200

Income taxes 3,000

Total expenses $ 41,400

Net income $26,600

Multiple- - step Form

In the multiple-step form, the content of income statement is divided into some items, the net incomes can be computed through several steps.

Multiple- - step form

Net sales - cost of goods sold= gross profit - general operating expenses + other income = income

from operations

Income from operations + extraordinary income = earnings before interest and tax

Earnings before interest and tax – interest expense – taxes = net proft after taxes –

dividens = retained earnings

Net Sales

Net sales are the total revenue generated from the sale of all the company’s products or services minus returens, rebates… or allowances.

Cost of goods sold

Cost of goods sold includes the money the compoany spent to buy the raw materials needed to produce its products, the money it spent on manufacturing its products and labor.

General opearing expenses

General operating expenses include marketing expenses, salaries, rent, and research and development costs. Any normal expense incurred in the day-to-day operations of the company is recorded into this category.

Other income

Revenues that don’t stem from the core operations of the business are considered other income.

This includes items such as capital gains (or losses) made from investments, foreign currency exchange or income from the rental of properties.

Interest expense

Interest expense is the amount the company has to pay on debt owed. This could be assigned to bondholders or to banks. Interest expense subtracted from EBIT equals net earnings.

Taxes

This refers to income taxes, which all companies must pay. It is usually a percentage of income generated, and therefore will vary from year to year.

Multiple- - step

XYZ company income statement

For the year ended December 31, 2005

Net sales $ 50,000

Cost of goods sold 30,000

Gross profit $20,000

Operating expenses

Selling expenses

Wages and salaries $ 2,200

Materials and supplies 500

Depreciation expenses 1,000

Total seeling expenses $3,700

Administrative expenses

Wages and salaries $2, 800

Depreciation expenses 600

Other administration expenses 500

Total other administration expenses $ 3,900

Total operating expenses $7, 600

Income from operations $12,400

Other revenues and gains

Rental revenue $ 200

Other expenses and losses

Interest expense 300

Income before income tax $ 12, 300

Income tax 4, 920

Net income $7,380

How to prepare inco me statement

Title; heading; formulate; method

Title

Profit and loss statement

Earnings statement

Statement of operations

Heading

The name of the business

The name of the financial statement income statement

The period involved

Formulae

Gross profit on sales= net sales- cost of goods sold

Operating income= gross profit – general operating expensese- depreciation expense

EBIT= operating income + (-) other income (loss) + (-) extraordinary income (loss)

Net earnings = earnings before interest and taxes – interest expense- income taxes

Retained earnings= net earnings – dividends

Method XYZ company income statement

For the year ended December 31, 2002

Revenue The proceeds that come from sales to customers.

Fill in the sheet upon the analysis of the amount

occurred on the credit side of sales ledger.

-cost of goods sold

An expense that reflects the cost of the product or good that generates revenue. Fill in the sheet upon the analysis of the amount occurred on the

debt side of cost of goods sold ledger = gross profit This is revenue minus cost of goods sold- operating expenses Any expense that doesn’t fit under cost of goods sold. Fill in the sheet upon the analysis of the amount occurred on the debt side of such as administration, marketing expenses ledger and so on.

= net income before interest and tax Net income before taking interest and income tax expenses into account-interest expense The payments made on the company’s outstanding debt. Fill in the sheet upon the analysis of the amount occurred on the debt side of interest expense ledger.

-income tax expense

The amount payable to the federal and state governments. Fill in the sheet upon the analysis of the amount occurred on the debt side of interest expense ledger.

= net income The final profit after deducting all expenses

from revenue

Brief Summary

1. Income statement is a summary of a company’s profit or loss during any one given period of time.

2. The income statement traditionally has been prepared in either signle-step form or

multiple-step form.

3. Income statement is prepared according to the amounts occurred on revenues and expenses ledger ( accumulated amounts are included).

Study objective

Define cash and cash equivalents

Understand and identify operating activities, investing activities and financing activities.

Prepare the statement of cash flow

Conception of statement of cash flow

The statement of cash flow is used to analyze the cash and cash equivalents inflows and outflows during a designated time period.

What is cash?

The statement of cash flow is concerned only with cash and cash equivalents. This includes cash on hand, cash in the bank, and any cash invested in what is defined as short-term, highly liguid financial instruments. Generally, only instruments with original maturities of three months or less are cash equivalents. Accepted cash equivalents include treasury bills, commercial paper, and money market funds.

What is cash flow?

Cash flow simply refers to the flow of cash into and out of a business over a period of time.

The inflows are the cash you receive from customers, lenders and investors.

The outflow of cash is measured by those checks you will write every month to pay salries, suplliers, and creditors.

Who cares about st atement of cash flow?

Executives; stockholders; suppliers; investors; employees

Structure of statement of cash flow

Operating cash flow (internal)

Investing cash flow (internal)

Financing cash flow (external)

Operating cash flow

Cash receipts include:

Sale of goods or services

Interest revenue

Dividend revenue

Cash payment include:

Inventory purchases

Payroll

Taxes interest expense

Other (utilities, rent, etc.)

Investing cash flow

Cash receipts

Sale of plant assets

Sale of a business segment

Sale of investments in equity

Sercurities of other entities or debt securities ( other than cash equivalents)

Collection of principal on loans

Cash payments

Purchase of plant assets

Purchase of equity securities of other entities or debt securities (other than cash equivalents)

Loans to other entities

Financiang cash flow

Cash receipts:

Insurance of own stock

Borrowing (bonds, notes, mortgages, etc.)

Cash payments

Dividends to stockholders

Repaying principal amounts borrowed

Repurchasing business own stock ( treasury stock)

Brief summary

1. The statement of cash flow is used to analyze the cash and cash equivalents inflows and outflows during a designated time period.

2. The statement of cash flow is divided into three sections operating cash flow, investing cash flow and financing cash flow.

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