_image-of-grieving-woman-in-gaza-wins-world-press-photo-award.jpg "Image of Grieving Woman in Gaza Wins World Press Photo Award from underfell sans sprite sheet Video Screenshot Preview")
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✓ Published: 22-Apr-2024
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✓ Published: 22-Apr-2024
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A Reuters photographer has won the annual World Press Photo of the Year award with an image showing a grieving Palestinian woman embracing her niece’s sheet-covered body. The photo was taken by Mohammed Salem.
A Reuters photographer has won the annual World Press Photo of the Year award with an image showing a grieving Palestinian woman embracing her niece’s sheet-covered body. The photo was taken by Mohammed Salem.
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_making-strawberry-milk-macarons-strawberry-milk-macarons-recipe.webp "▶ Materials (25-28 macarons, approximately 3-4 hours)<br/><br/>Almond flour 184g, sugar powder 168g, white 140g, sugar 140g, red food coloring<br/><br/>115g sugar, 40g water, 75g white, 2ml vanilla extract, 240g unsalted butter, 15g condensed milk, 10g strawberry powder<br/><br/>1) Put the pod in the milking pouch and lay it under the macaroon pattern sheet<br/>2) Whip the whites into the bowl<br/>3) Add sugar 3-4 times, whipping constantly<br/>4) When the sugar is melted and the particles are not touched, and the smooth meringue is completed, add color and mix.<br/>5) When the pigment is mixed, add almond powder and sugar powder through a sieve<br/>(It is convenient to do it 2 times in advance)<br/>6) Mix with a spatula (mix the flour invisible)<br/>7) While mixing the dough with a spatula, slowly adjust the concentration of the dough.<br/>8) When you drop the dough, you can drop it slowly without breaking (if you drop it quickly, it is too thin)<br/>9) Put the dough into a milking pouch with a pod and squeeze it on the prepared sheet<br/>10) Blow bubbles with a thin toothpick<br/>11) Leave it at room temperature to dry out<br/>(When you touch it with your hand, it feels like you have a film on your hands)<br/>12) Preheat oven to 150 degrees for 10 minutes<br/>13) Lower it to 140 degrees, add the dough and bake for 14-15 minutes<br/>14) Cool the baked macaron shell (make cream in the meantime)<br/>15) Add sugar and water to the pan and put on low heat.<br/>16) When it starts to boil, add whites to another bowl and whip slowly<br/>17) The meringue is made with a white white color, and when the temperature of the syrup is 116 ~ 118 degrees, whip the syrup while pouring it on the meringue.<br/>18) Whip at high speed to make a solid meringue (add vanilla)<br/>19) When you touch the meringue, it should not be too hot.<br/>20) Whip while adding butter at room temperature<br/>(The cream appears to separate, but if you continue whipping it becomes a soft cream)<br/>21) When the cream is finished, add condensed milk and mix<br/>22) Add strawberry powder and mix (I crushed dried strawberries and then added)<br/>23) Mix evenly and put in a squeezed pouch<br/>24) Macaron Squeeze the cream on a flat surface and cover the other macaron shells<br/>25) You can eat it right away, but if you put it in the refrigerator for about a day, it will be softer and more delicious.<br/>+ Make macarons refrigerated and eat within 2-3 days<br/>(Refrigerated storage: Stored in a closed container and consumed within a week)<br/><br/>▶ ingredient<br/><br/>184g almond powder, 168g powdered sugar, 140g egg whites, 140g sugar, food coloring (red)<br/><br/>115g sugar, 40g water, 75g egg whites, 2ml vanila extract, 240g unsalted butter, 15g sweetened condensed milk, 10g strawberry powder<br/>")
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_what-is-the-inventory-and-cogs.webp "Inventory and Cost of Goods Sold (COGS) are closely related concepts in accounting, particularly in the context of manufacturing, retail, and other inventory-based businesses.<br/><br/>Inventory:<br/>Inventory refers to the goods that a company holds for the purpose of selling to customers in the ordinary course of business. It includes raw materials, work-in-progress (partially completed goods), and finished goods awaiting sale. Inventory is classified as a current asset on the balance sheet because it is expected to be converted into cash or sold within the normal operating cycle of the business.<br/>Cost of Goods Sold (COGS):<br/>COGS represents the direct costs associated with producing the goods that a company sells during a specific period. It includes the cost of materials used in production, direct labor costs, and overhead costs directly attributable to production activities. COGS is reported on the income statement and is deducted from revenue to calculate gross profit.<br/>The relationship between inventory and COGS is straightforward:<br/><br/>At the beginning of an accounting period, the company has a certain amount of inventory on hand from the previous period.<br/>During the period, the company purchases additional inventory, produces goods, and sells products to customers.<br/>The cost of the inventory sold during the period is recorded as COGS on the income statement. This amount is calculated based on the cost of the inventory that was on hand at the beginning of the period, plus any additional inventory purchases made during the period, minus the value of inventory remaining at the end of the period (ending inventory).<br/>Ending inventory is reported as a current asset on the balance sheet, representing the value of unsold goods at the end of the accounting period.<br/>In summary, inventory represents the goods a company holds for sale, while COGS represents the cost of those goods that have been sold during a specific period. Tracking inventory and accurately calculating COGS are critical for determining a company's profitability and managing its cash flow effectively.")
_how-to-working-with-leases.webp "Working with leases involves several steps, whether you're a lessor (the owner of the asset being leased out) or a lessee (the party leasing the asset). Here's a general guide:<br/><br/>For Lessors:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases. A lease is defined as a contract, or part of a contract, that conveys the right to use an asset for a period of time in exchange for consideration.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification depends on factors such as whether the lease transfers ownership of the asset to the lessee by the end of the lease term, whether the lease term is for a major part of the asset's economic life, and whether the present value of the lease payments equals or exceeds substantially all of the fair value of the asset.<br/>Recognize Lease Income: For operating leases, lessors recognize lease income over the lease term, typically on a straight-line basis unless another systematic basis is more representative of the pattern of benefits to be derived from the leased asset.<br/>Accounting for Finance Leases: If a lease is classified as a finance lease, the lessor recognizes a lease receivable representing its right to receive lease payments, and the underlying asset is derecognized from the lessor's balance sheet. The lessor recognizes interest income over the lease term and any residual asset or residual value.<br/>Disclosure: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments and any significant leasing arrangements.<br/>For Lessees:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases, similar to lessors.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification follows similar criteria as for lessors.<br/>Recognize Lease Liability and Right-of-Use Asset: For finance leases, lessees recognize a lease liability representing their obligation to make lease payments and a right-of-use asset representing their right to use the leased asset.<br/>Accounting for Operating Leases: For operating leases, lessees recognize lease payments as lease expense on a straight-line basis over the lease term unless another systematic basis is more representative of the pattern in which the lessee consumes the benefit derived from the leased asset.<br/>Disclosures: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments, significant leasing arrangements, and the maturity analysis of lease liabilities.<br/>Throughout the process, it's important to adhere to relevant accounting standards, such as the International Financial Reporting Standards (IFRS 16) or the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 842, depending on the jurisdiction and regulatory requirements. Additionally, it's advisable to con")
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