Tiếng anh chuyên ngành kế toán part 12 docx

... 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 ... derivative. These issues are discussed more fully in Chapter 12. 38. These alternative translation methods are discussed and illustrated in Chap- ter 12. 39. Dibrell Brothers Inc., annual report,...

Ngày tải lên: 07/07/2014, 13:20

... of accounting changes 205.1 298.9 213.1 Income taxes (85.1) (122 .5) (104.0) Income before cumulative effect of accounting changes 120 .0 176.4 109.1 Cumulative effect of accounting changes: Impairment ... 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...

Ngày tải lên: 07/07/2014, 13:20

... developing the SEB worksheet. This would not alter the message conveyed by the SEB worksheet in this particular case. However, if the effect were more material, then a judg- ment to treat as nonrecurring ... 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-...

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

... whose slope changes over time to reflect changes in sales growth. Our projections for the next 12 quarters, then, begin from the last estimate of the underlying trend and at the most recent slope ... 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...

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 ... doesn’t fit or is too large to insert in the main parts of the plan. EXHIBIT 9.14 Headcount chart. Month Month Month Month Month Month Month 1 6 12 18 24 30 36 Business development 1 2...

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 ... Business Decisions 314 Richard P. Mandel 12. Global Finance 353 Eugene E. Comiskey and Charles W. Mulford 13. Financial Management of Risks 423 Steven P. Feinstein PART THREE MAKING KEY STR ATEGIC ... into cash within a year). The right s...

Ngày tải lên: 19/08/2013, 11:10

... 4,846 Short-term investments 12, 261 18,952 Accounts receivable 2,245 3,250 Other 2,221 3,260 Total current assets $21,702 $30,308 Property and equipment, net $ 1,611 $ 1,903 Investments 15, 312 19,939 Total ... 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 franc...

Ngày tải lên: 19/08/2013, 11:10