... appearance to lenders and investors. The finan- cial strength of two or more entities is put behind the joint venture entity. SECTION II 166 p02.qxd 11/28/05 1:38 PM Page 166 p03.qxd 11/28/05 1:39 ... affect earnings differently. Suppose that both debt and preferred stock command a return of 12 percent and the applicable corporate tax rate is 46 percent. To pay the 12 percent intere...
Ngày tải lên: 22/06/2014, 16:20
... stamp, 266 Excise, 267 Filings, 257–258 Gasoline, 268 Income, 258– 261 Personal property, 266 – 267 Sales and use, 263 – 264 Tax liability Control of, 232–237 Deposit of, 257 Individual, 265 Sales and ... 235 K Kickbacks, supplier, 81 L Lease Financing, 168 Tax benefits, 2 36 Lease-purchase decision, 65 , 1 46 147 Letters of credit, 165 – 166 Leverage-financed loans, 169 –170...
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_1 pot
... dif- ferent raw materials, different processing and handling, and dif- ferent packaging and shipping. The new product may change your marketing plans, and a proposal for capital expenditures may ... to ensure accountability and control. It is important to consider the time and the talent of the individuals involved and to SECTION I 46 p01.qxd 11/28/05 1:37 PM Page 46 ... prod...
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_2 ppt
... .39 96 .3538 .3139 .2791 .24 86 .2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049 .0949 8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789 .1574 .1388 .12 26 .1085 .0 962 .0854 .0 760 . 067 8 9 .4241 . 360 6 ... .39 96 .3538 .3139 .2791 .24 86 .2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049 .0949 8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789 .1574 .1388 .12 26 .10...
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_7 docx
... .8:1 .7:1 .6: 1 Receivable Turnover 8888 866 65555 Inventory Turnover 7777 766 666 55 Debt/Equity .2:1 .2:1 .2:1 .2:1 .2:1 .4:1 .6: 1 .8:1 1:1 1.3:1 1.5:1 1.7:1 Gross Margin 25% 26% 26% 26% 27% 24% ... Net Worth 20 06 2005 Current Liabilities Bank loans and notes payables $53 ,63 8 $42,544 Accounts payable 17, 560 16, 271 Accrued taxes 4,321 15,1 86 Other accrued liabilities 22,775 19 ,...
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance Revision Notes_9 doc
... due to vandalism, explosions, windstorms, fires, and hail. The “broad form” is an expanded version of the same coverage, which also includes water and snow damage, falling object damage, and some causes ... the insurer and broker, contact names and phone numbers, the effective dates of each policy, insurance premiums and sur- charge information, plus an abstract of the coverage, l...
Ngày tải lên: 22/06/2014, 16:20
Accounting and Finance for Your Small Business Second Edition_2 pptx
... 3% Repair Supplies R. Olbermann 3,300 3,500 6% 23,100 24,500 6% Depreciation Expense R. Olbermann 500 520 4% 3,500 3 ,64 0 4% Totals 5,250 5,520 5% 36, 750 38 ,64 0 5% Heat, Light, Power T. Abrams 3,200 ... 79,500 −11% 62 6,150 5 56, 500 −11% Corporate Overhead T. Abrams 55,000 56, 000 2% 385,000 392,000 2% Taxes T. Abrams 11,500 10,250 −11% 80,500 71,750 −11% Insurance T. Abrams 27,050...
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_4 pptx
... . 269 7 .2 267 .1911 . 161 5 .1 369 .1 164 .0992 .0847 .0725 . 062 3 .05 36 .0 462 .0399 .03 46 11 .3505 .2875 .2 366 .1954 . 161 9 .13 46 .1122 .0938 .0787 . 066 2 .0558 .0472 .0400 .0340 .0289 .0247 12 .31 36 ... .39 96 .3538 .3139 .2791 .24 86 .2218 .1983 .17 76 .1594 .1432 .1289 .1 162 .1049 .0949 8 . 466 5 .4039 .35 06 .3050 . 266 0 .23 26 .2038 .1789 .1574 .1388 .12 26 .1085...
Ngày tải lên: 20/06/2014, 18:20
Accounting and Finance for Your Small Business Second Edition_9 pptx
... 91,155 Inventories 164 ,482 157 ,69 8 Prepaid expenses 2,554 2,049 Accumulated prepaid tax 4, 261 3,475 Current assets $2 76, 055 $275,237 Fixed Assets Fixed assets $198, 760 $192 ,66 6 Less: Accumulated ... Net Worth 20 06 2005 Current Liabilities Bank loans and notes payables $53 ,63 8 $42,544 Accounts payable 17, 560 16, 271 Accrued taxes 4,321 15,1 86 Other accrued liabilities 22,77...
Ngày tải lên: 20/06/2014, 18:20