· prepare income statement and statement of cash flows, income measurement, balance sheet, financial disclosures, time value of money concepts, current assets (cash and receivables, inventory), operational assets, investments, current liabilities, contingencies, bonds, notes, leases, accounting for income taxes, pensions, employee benefit plans, shareholders' equity, accounting changes, earnings per share.
No se emplearán para los colectores y bocas contraincendios materiales que el calor inutilice fácilmente, a no ser que estén convenientemente protegidosUN-2 UN-2