Practice the following: Assume the entity is using U.S. GAAP, accrual-basis accounting. For each of the following independent situations, determine the effect of that transaction on: net income; cash; total assets; total liabilities. Complete the primer exercise by filling in the chart, showing in each area either I (increase), D (decrease), or NE (no effect). Do not leave any area blank!
surrogate variable. surrogate variable. A variable in a clinical trial that provides an indirect measure of efficacy in situations where direct measure of a clinical effect is not possible or practical.
In Labovian sociolinguistics, there are different kinds of variables. (r) is an example of a discrete variable, the score being calculated in terms of either its presence or absence. More difficult are continuous variables, usually vowels, which cannot be scored in the same way as discrete variables.