Tiếng anh chuyên ngành kế toán part 10 pps

... rose $23.9 million, or 10. 7% over 1995 revenues as its oilfield business benefited from increased production levels in the U.S. Process Equipment revenues for 1996 increased 10. 4% over 1995 revenues ... 64.3 Total current 40.3 92.3 110. 8 Deferred: United States 42.1 20.7 (.2) Foreign 2.7 9.5 (6.6) Total deferred 44.8 30.2 (6.8) Total provision for income taxes $ 85.1 $122.5 $104 .0 The p...

Ngày tải lên: 07/07/2014, 13:20

... unusual for one or more batteries to be damaged during installation.If 10, 100 batteries are used in the manufacture of 10, 000 cars, then it might ap- pear as if each automobile actually had 1.01 ... × = $, $, (, (, $. $. . . , , . . 1 800 1 800 6 00 0 2 1 200 5 00 0 3 1 200 600 500 025 030 1 200 1 200 120 0833 100 100 Measuring Productivity 213 Rev iew “One last question, Jane: Where...

Ngày tải lên: 07/07/2014, 13:20

... the partners in a general partnership—and one or more limited partners, who are essen- tially silent investors with no control over business operations. Like the general partnership, limited partnerships ... is the limited partner- ship, which may best be described as a hybrid of the corporation and the gen- eral partnership. The limited partnership consists of one or more general partners—wh...

Ngày tải lên: 07/07/2014, 13:20

... limited partnership, as a hybrid, is a little of both partnership and corpo- ration. The general partners own the partnership’s property as tenants in part- nership operating in the same manner as partners ... tenancy in partnership. Each partner may use partnership assets only for the benefit of the partnership’s business; such assets are exempt from attachment by the creditors of an indiv...

Ngày tải lên: 07/07/2014, 13:20

... reversed. Limited Partnerships The tax treatment of limited partnerships is much the same as general partner- ships. The profits and losses of the business are passed through to the partners in the ... (percent) Individual income 2001 0 10 20 30 40 50 Over $6,000 EXHIBIT 8.3 Corporate federal income tax rates. Below $50 >$50 >$75 > $100 >$335 > $10, 000 >$15,000 >$18,33...

Ngày tải lên: 07/07/2014, 13:20

... and network appliance OEM partnering Content provider recruiting Business development and sales activities VMC marketing campaign July 2001 site launch 2001 2002 2003 10/ 1 7/1 The Business Plan ... the managing partner of the largest public accounting firm in western Massachusetts. Mike Santana’s uncle is an investment banker and has some good friends in the venture capital firm Canyon Par...

Ngày tải lên: 07/07/2014, 13:20

... then fair market value of the underlying stock. After all, the value of a right to buy $10 of stock for $10 is only the speculative value of having that right when the underlying value has increased. ... depending on the circumstances, and some of these circumstances are well within the control of the parties (see Exhibit 11.5). If a stock option has a “readily ascertainable value,” the IRS...

Ngày tải lên: 07/07/2014, 13:20

... temporal method 87 (174) Temporal method net income $ 27 *Depreciation was translated at $0.62 as part of SG&A under the all-current method. However, because the fixed assets, which give rise ... December 31, 2002. Accounts FC Exchange Rates U.S.$ Cash $ 200 $0.66 $ 132 Accounts receivable 100 0.66 66 Inventory 300 0.62 186 Property and equipment 2,000 0.58 1,160 Cost of sales 600 0.62...

Ngày tải lên: 07/07/2014, 13:20

... December 1989, 36. 12. This example is discussed in “FX Translation—Lyle Shipping’s Losses,” Ac- countancy, 110 (December 1984): 50. Lyle has an economic hedge of its dollar exposure. 13. See P. Maloney, “Managing ... raised interest rates on February 4, 1994. Procter & Gamble suddenly found themselves with a $100 million loss. Rather than lower their financing rate by four-tenths of 1%,...

Ngày tải lên: 07/07/2014, 13:20