Tiếng anh chuyên ngành kế toán part 1 pptx
Tiếng anh chuyên ngành kế toán part 1 pptx
... Permissions Department, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY 10 158-0 012 , ( 212 ) 850-6 011 , fax ( 212 ) 850-6008, E-Mail: PERMREQ@WILEY.COM. This publication is designed to provide ... mechanical, photocopying, recording, scanning or otherwise, except as permitted under Section 10 7 or 10 8 of the 19 76 United States Copyright Act, without either the prior writt...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 22 pptx
... remainder by 10 0. For instance, in the case of revenue: She did similar computations for the other lines and other panels. Step 1. Step 2. Step 3. 13 800 12 000 11 5 11 5 1 015 0 15 10 0 15 , , . ... Indixes Change Revenue $12 ,000 $13 ,800 1. 15 15 Variable costs 7,000 7,500 1. 07 7 Contribution $ 5,000 $ 6,300 1. 26 26 Fixed costs 4,000 4,680 1. 17 17 Net income $ 1...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 29 pptx
... Thousand Golf Digest 1, 550,000 $35,820 $23 .11 Sports Illustrated 3 ,15 0,000 57,600 18 .29 Golf Magazine 1, 400,000 26,000 18 .57 For tune 775,000 21, 600 27.87 Money Magazine 1, 400,000 34,900 24.93 270 ... The Business Plan 2 71 Company and Product Description (1 2 pages) Completing the dispassionate analysis described in the previous section ... the most important part of the fi...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 38 pptx
... contract to buy 10 0,000 @ $1. 45, 30 days Value of the forward contract at maturity, 10 0,000 × ( $1. 48 − $1. 45) = $ 3,000 Value of the forward contract at inception, 10 0,000 × ( $1. 45 − $1. 45) = 0 Gain ... account payable of 10 0,000 Value of the account payable at payment date, 10 0,000 × $1. 48 = $14 8,000 Value of the account payable when initially recorded, 10 0,000 × $1. 45 = 14...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 39 pptx
... Firms,” Financial Management, 25 (Winter 19 96), 11 4 11 5. Global Finance 373 EXHIBIT 12 .12 Disclosure of net investment hedge: The Quaker Oats Company, December 31, 19 99 (in millions). Currency Net Investment ... Hedge Net Exposure Dutch guilders $15 .1 $ 9 .1 $6.0 German marks 18 .3 11 .9 6.4 SOURCE : The Quaker Oats Company, annual report, December 19 99, 56. EXHIBIT 12 .13 Co...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 53 pptx
... amounts shown in the March 31, 19 X6, unaudited condensed consolidated balance sheet included in the registration statement, or (2) for the period from April 1, 19 X6, to May 31, 19 X6, there were any ... shown on the March 31, 19 X6, unaudited condensed consoli- dated balance sheet included in the registration statement or (b) for the period from April 1, 19 X6, to June 23, 19 X6, th...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 2
... Capital: Jan 1 100,000 Less depreciation 3,600 Add net income 84,000 Net equipment $32,400 32,400 Less drawings (76,000) Capital: Dec 31 108,000 Total assets $14 8,000 Liabilities and equity $14 8,000 Now ... is: xii Contents PART TWO PLANNING AND FORECASTING 223 8. Choosing a Business Form 225 Richard P. Mandel 9. The Business Plan 260 Andrew Zacharakis 10 . Planning Capital Expenditur...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 3
... 3,250 Other 2,2 21 3,260 Total current assets $ 21, 702 $30,308 Property and equipment, net $ 1, 611 $ 1, 903 Investments 15 , 312 19 ,939 Total fixed assets $16 ,923 $ 21, 842 Total assets $38,625 $52 ,15 0 Current ... (862) $ (2 ,19 2) Investing Additions to property and equipment $ (656) $ (583) $ (879) Net additions to investments (6, 616 ) (10 ,608) (11 ,048) Net cash invested $(7,2...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 4
... 2 .1% Rent 5.0 6.2 6.0 1. 0 Phone and utilities 2.0 2.4 2.9 0.9 Depreciation 0.5 0.4 0.4 −0 .1 Interest 0.8 0.8 0.7 −0 .1 Total expenses 13 .9% 16 .0% 17 .7% 3.8% Income before taxes 19 .4% 17 .8% 15 .6% ... and utilities 14 ,400 19 ,400 26,000 Depreciation 3,600 3,600 3,600 Interest 6,000 6,000 6,000 Total expenses $10 0,000 $12 8,000 $15 9,000 Income before taxes $14 0,000 $14 2...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 5
... 2 1 Net sales $1, 870 $1, 825 $1, 945 $2,343 Gross margin $1, 122 $1, 016 $1, 043 $1, 377 Gross margin 25% 30% 28% 28% Operating costs $ 383 $ 375 $ 379 $ 409 Operating income $ 64 $ 16 8 $ 17 0 $ 10 0 Operating ... Lines: 3 19 92 $35 million 19 93 65 million 19 94 2 million 19 95 0 million 19 96 2 million The gains averaged about $25 million over the 10 years ending in 19 96 and...
Ngày tải lên: 19/08/2013, 11:10