[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-26450-105":3,"detail-sidebar-cat-0-en-105":64,"doc-detail-26450-en":114},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":56,"head_meta":59,"extra_data":61,"updated_unix":63},105,"en","fs-preparation-2","FS Preparation 2","","Trial balance and related notes for Chelsea as at 30 September 2012 support three required financial statements: statement of comprehensive income, statement of changes in equity, and statement of financial position. Key items include revenue and cost of sales, distribution and administrative expenses, loan note interest and equity dividends, fair value of equity financial assets, inventory and working capital balances, and tax effects. Notes cover amortisation of loan issue costs with an effective interest rate, revaluation of land and buildings with transfer from revaluation reserve to retained earnings, depreciation using reducing balance with allocation to cost of sales, and current and deferred tax provisions with a 20% rate.",{"@graph":14,"@context":55},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/fs-preparation-2/26450/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/fs-preparation-2/26450.png","ImageObject",300,407,{"name":42,"@type":43},"Oliver","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-18","2026-05-07",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction","https://schema.org",{"og:url":57,"og:type":58,"og:title":10,"og:site_name":45,"og:description":12},"https://docshare.wps.com/document/fs-preparation-2/26450","article",{"robots":60,"canonical":57},"index,follow",{"doc_id":62,"site_id":7},26450,1778198059,{"code":4,"msg":65,"data":66},"success",[67,71,75,79,84,89,94,98,103,106,110],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":68,"show_sort_weight":69,"slug":70},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":72,"show_sort_weight":73,"slug":74},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":76,"show_sort_weight":77,"slug":78},"Exam",70,"exam",{"id":80,"doc_module":4,"doc_module_name":25,"category_name":81,"show_sort_weight":82,"slug":83},5,"Comic",60,"comic",{"id":85,"doc_module":4,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},6,"Technology",50,"technology",{"id":90,"doc_module":4,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},7,"Healthcare",40,"healthcare",{"id":95,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":96,"slug":97},8,30,"research-report",{"id":99,"doc_module":4,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},9,"Religion & Spirituality",20,"religion-spirituality",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":101,"slug":105},"World Cup","world-cup",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":107,"slug":109},10,"Lifestyle","lifestyle",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":80,"slug":113},19,"General","general",{"code":4,"msg":65,"data":115},{"doc_id":62,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":4,"category_id":95,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":122,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":123,"seo_description":12,"update_tm":63,"read_time":107},8796095461610,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","cbCaijkBSSkkQqHF","https://ap.wps.com/l/cbCaijkBSSkkQqHF","pdf",612885,"English","FS Preparation 2 | PDF"]