CONJUGATION OF THE VERB TO UNDERSTATE
PRESENT
Present
I understate
you understate
he/she/it understates
we understate
you understate
they understate
Present continuous
I am understating
you are understating
he/she/it is understating
we are understating
you are understating
they are understating
Present perfect
I have understated
you have understated
he/she/it has understated
we have understated
you have understated
they have understated
Present perfect continuous
I have been understating
you have been understating
he/she/it has been understating
we have been understating
you have been understating
they have been understating
Present tense is used to refer to circumstances that exist at the present time or over a period that includes the present time. The
present perfect refers to past events, although it can be considered to denote primarily the resulting present situation rather than the events themselves.
PAST
Past
I understated
you understated
he/she/it understated
we understated
you understated
they understated
Past continuous
I was understating
you were understating
he/she/it was understating
we were understating
you were understating
they were understating
Past perfect
I had understated
you had understated
he/she/it had understated
we had understated
you had understated
they had understated
Past perfect continuous
I had been understating
you had been understating
he/she/it had been understating
we had been understating
you had been understating
they had been understating
Past tense forms express circumstances existing at some time in the past,
FUTURE
Future
I will understate
you will understate
he/she/it will understate
we will understate
you will understate
they will understate
Future continuous
I will be understating
you will be understating
he/she/it will be understating
we will be understating
you will be understating
they will be understating
Future perfect
I will have understated
you will have understated
he/she/it will have understated
we will have understated
you will have understated
they will have understated
Future perfect continuous
I will have been understating
you will have been understating
he/she/it will have been understating
we will have been understating
you will have been understating
they will have been understating
The
future is used to express circumstances that will occur at a later time.
CONDITIONAL
Conditional
I would understate
you would understate
he/she/it would understate
we would understate
you would understate
they would understate
Conditional continuous
I would be understating
you would be understating
he/she/it would be understating
we would be understating
you would be understating
they would be understating
Conditional perfect
I would have understate
you would have understate
he/she/it would have understate
we would have understate
you would have understate
they would have understate
Conditional perfect continuous
I would have been understating
you would have been understating
he/she/it would have been understating
we would have been understating
you would have been understating
they would have been understating
Conditional or "future-in-the-past" tense refers to hypothetical or possible actions.
IMPERATIVE
Imperative
you understate
we let´s understate
you understate
The
imperative is used to form commands or requests.
NONFINITE VERB FORMS
Past participle
understated
Present Participle
understating
Infinitive shows the action beyond temporal perspective. The
present participle or gerund shows the action during the session. The
past participle shows the action after completion.
10 ENGLISH BOOKS RELATING TO «UNDERSTATE»
Discover the use of
understate in the following bibliographical selection. Books relating to
understate and brief extracts from same to provide context of its use in English literature.
1
ISC TULSIAN'S Accoutancy for class XI
Under-statement of Closing Work in progress in the period will (a) Understate
Cost of Goods manufactured in that period. (b) Overstate Current Assets (c)
Overstate Gross Profit from sales in that period (d) Understate Net Profit in that
period. 9.
2
Upper Secondary Principles of Account Tb
Effect on Final Accounts if Prepayments are Not Adjusted Unadjusted prepaid
revenue would: • overstate earned revenue and profits for the given period; •
understate liabilities in the Balance Sheet. Unadjusted prepaid expenses would:
...
Yee Yong Low-Wong, Poh Hong Wang-Aung, 2007
3
Intermediate Accounting, , Problem Solving Survival Guide
Overstate Understate Overstate Overstate b. Understate Overstate Understate
Understate c. Overstate No effect No effect Overstate d. Overstate Understate
Understate Understate Approach and Explanation: This is a counterbalancing
error.
Marilyn F. Hunt, Donald E. Kieso, Jerry J. Weygandt, 2011
4
Advanced Financial Accounting Tenth Edition:
... would this have on the investment account, net earnings, and retained
earnings, respectively? a. Understate, overstate, overstate. b. Overstate,
understate, understate. c. Overstate, overstate, overstate. d. Understate,
understate, understate.
Theodore Christensen, David Cottrell, Richard Baker, 2013
5
Financial Risk Manager Handbook + Test Bank: FRM Part I /
The full-valuation VAR method based on historical data is more reliable for large
portfolios that contain significant option-like investments than the deltanormal
VAR method. 1:. The delta-normal VAR method can understate the true VAR for ...
Philippe Jorion, GARP (Global Association of Risk Professionals), 2010
6
Measuring Microenterprise Profits: Don't Ask how the Sausage ...
Approximately half of all firms believe firms would overstate expenses, while a
small minority believes firms understate expenses. Most firms think firms like
theirs understate revenues: 86 percent of firms in Kandy and 60 percent of firms
in the ...
Suresh J. De Mel, David J. McKenzie, Christopher Woodruff, 2007
7
Advances in Accounting in Behavioural Research
(d) Answer cannot be determined from the information given. 4. What would be
the result of recording sales at year-end even through the goods were not
shipped? (a) Overstate accounts receivable. (b) Overstate inventory. (c)
Understate cash.
Vicky Arnold, B. Douglas Clinton, Anne Lillis, 2010
8
Survey Research in Corporate Finance: Bridging the Gap ...
aMay understate the use, as this is the percentage of firms using DCF methods
as the primary tool for “new product lines” only. bMay understate the use, as this
is the percentage of firms using DCF methods as the “primary tool.
H. Kent Baker, J. Clay Singleton, E. Theodore Veit, 2010
9
Fund Of Acctg For Ca Cpt
Under-statement of Closing Work in progress in the period will (a) Understate
Cost of Goods manufactured in that period. (b) Overstate Current Assets (c)
Overstate Gross Profit from sales in that period (d) Understate Net Profit in that
period. 9.
10
Russian National Income, 1885-1913
23 As I stated in the text, I know of no corroborative evidence to support Karcz' s
contention, but the important point is that such an error would tend to understate
true early-year marketings and thus understate the growth rate of retained grains.
4 NEWS ITEMS WHICH INCLUDE THE TERM «UNDERSTATE»
Find out what the national and international press are talking about and how the term
understate is used in the context of the following news items.
Paul Dawson's New Mantra: Understate and Overplay
It's better to understate and overplay.'" And now, Dawson says that's the mantra he'll follow as he begins his NFL career as a Bengal. A failed drug test for ... «Cincy Jungle, May 15»
How US Governments Understate Inflation to Lower Payouts for …
The Carter administration was caught deliberately understating inflation. The first Bush Administration began efforts at the systematic reduction of the reported ... «Center for Research on Globalization, Jan 15»
NFLPA lawyer claims Cass coached Rice to understate assault
If McPhee's testimony is accurate, it shows that, if anyone tried to understate the incident, it wasn't the player who faced missing games but the team that faced ... «NBCSports.com, Dec 14»
ECB stress tests vastly understate risk of deflation and leverage
The eurozone's long-awaited stress test for banks has been overtaken by powerful deflationary forces and greatly understates the risk of high debt leverage in a ... «Telegraph.co.uk, Oct 14»
