Tiếng anh chuyên ngành kế toán part 11 docx

... for tax purposes, the pretax and after-tax amounts of this charge are the same, $118 million. Therefore, we recorded the $118 million charge with the other tax and after-tax items in the bottom section ... location). Analyzing Business Earnings 95 • There are no agreed-upon definitions of nonrecurring items as part of GAAP. Moreover, a variety of labels are used beyond the term nonrecur- r...

Ngày tải lên: 07/07/2014, 13:20

... deductions Sustainable earnings base 68 Understanding the Numbers part of net income. With the other method, the translation adjustment will be reported as part of other comprehensive income. 38 Foreign-currency ... income to net cash flows from operating activities: Depreciation and amortization of: Property $114 .2 $115 .9 $143.9 Other assets and debt discount 40.4 39.9 42.1 Deferred i...

Ngày tải lên: 07/07/2014, 13:20

... thesis guidance committee. 10. AICPA, Accounting Trends and Techniques (New York: AICPA, 2000), 311. 11. AICPA’s Special Committee on Financial Reporting, Improving Business Re- porting—A Customer ... coffee tables of many households worldwide. On this particular day she was contemplating her golden years, which were fast approaching. In particular she was reviewing her year-end investment ....

Ngày tải lên: 07/07/2014, 13:20

... managerial talent and investor capital on any activity that could best be performed by third-party partners such as ETN/ W. Do investors see the value in your using their investment dol- lars ... per-transaction basis. With us as your partner, you can spend your creative energies on tasks of value to your investors. ETN/W Value System & Strategy This part of preparing for their meeting...

Ngày tải lên: 07/07/2014, 13:20

... organization. Legal and Contractual Requirements Some organizations are required to budget. Local police departments, for ex- ample, cannot ignore budgeting even if it seems too much trouble, and the Na- tional ... company image, but it is difficult to esti- mate precisely the additional sales revenue caused by a particular advertising campaign, and it is even more difficult to quantify the i...

Ngày tải lên: 07/07/2014, 13:20

... level of comfort when several different approaches yield similar results. Projection is a critical part of the budgeting process. It follows from our SWOT analysis and the resulting strategic and ... types of statistics might support the proj- ects in an indirect way. For example, if a police department wants to justify 10 new police officers, it might offer supporting statistics on rising...

Ngày tải lên: 07/07/2014, 13:20

... plant. The human resources department con- tributes the labor data. Marketing people tell you what advertising budget is needed and forecast revenue. The accounting department estimates taxes, ac- counts ... brewery costs $10 million to build, but once built it generates a stream of cash flows that is worth $11 million. Building the brewery would cre- ate $1 million of new wealth. If there w...

Ngày tải lên: 07/07/2014, 13:20

... as to the types of potential investors who may participant in an Internet road show, al- though the trend seems to be toward opening road show participation to in- creasingly less sophisticated ... a Web site in order to participate. Because of the prohibition against utiliz- ing any writing other than the prospectus during this “cooling off ” period, In- ternet participants will be prohibite...

Ngày tải lên: 07/07/2014, 13:20

... PART ONE UNDERSTANDING THE NUMBERS xi Contents Preface v Acknowledgments ix PART ONE UNDERSTANDING THE NUMBERS 1 1. Using Financial Statements ... 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 Expenditure 291 Steven P. Feinstein 11. ... into cash within a year)....

Ngày tải lên: 19/08/2013, 11:10

... $ (656) $ (583) $ (879) Net additions to investments (6,616) (10,608) (11, 048) Net cash invested $(7,272) $ (11, 191) $ (11, 927) Net change in cash 162 1,084 (158) Balance Sheet Years Ended June ... reporters, and others who are sup- porting or opposing any particular public issue the company’s actions affect. 14. Actual or potential joint venture partners, franchisors or franchisees, and o...

Ngày tải lên: 19/08/2013, 11:10