Tiếng anh chuyên ngành kế toán part 13 pdf
Tiếng anh chuyên ngành kế toán part 13 pdf
... Numbers
sales revenue target to meet your profitability goal will drop only a small
amount—from about $1 .130 million ($340,000/30.1%) to $1.120 million
($340,000/30.5%). Basically, we would have to sell ... All in all, our answer is not that sensitive to the mix.”
Abbey now asked Stephen if he wanted to partner with her.
METHODS OF COST BEHAVIOR ESTIMATION
CVP analysis is a rough, first-pass...
Tiếng anh chuyên ngành kế toán part 14 pdf
... data at point ( $13, 500, $15,500) so my rise was $11,500
($4,000 to $15,500 in Total Cost) and my run was $13, 500 ($0 to $13, 500 in Revenue).
The slope, therefore, was $11,500/ $13, 500 or 85.2%.
10. ... million.
2. Historical costs for each point = $25,000 (September) and $13, 000 (July).
3. Slope = Rise/Run = ($25,000 − 13, 000)/($23,750 − $11,500) = 98%.
4. Fixed component: Total Cost...
Tiếng anh chuyên ngành kế toán part 16 pdf
... the long-run target for the capacity. Unfortu-
nately, just as you can’t build an apartment complex apartment by apartment to
meet demand, you cannot build a system such as ours in small increments.
Right ... the following result: best-case cost to load onto
network approximately $13, 000, and worst-case a bit, under $30,000 ( $13, 000 ×
3 + $30,000 × 4 ≈ $160,000). Dave reported that this re...
Tiếng anh chuyên ngành kế toán part 17 pdf
... most desktop computers are very similar. Many of
the various manufacturers of desktop machines use parts from the same sup-
pliers because there are only a handful of companies that manufacture hard
disk ... custom
designed. Consequently, servicing laptops is more complicated and more ex-
pensive, and laptop parts are not necessarily interchangeable.
The display screen is one of the most impo...
Tiếng anh chuyên ngành kế toán part 18 pdf
... =SUM(B12:G12)
Supplies
1,300
1,400
1,270
1,500
1,550
1,600
=SUM(B13:G13)
Total operating expenses =SUM(B8:B13) =SUM(C8:C13) =SU
M(D8:D13) =SUM(E8:E13) =SUM(F8:F13) =SUM(G8:G13)
=SUM(B14:G14)
Net profit before taxes ... February March April May June to Date
Sales 100,000 125,000 135 ,000 127,000 132 ,000 155,000 774,000
Cost of goods sold 32,750 40,938 44, 213 41,593 43,230 50,763 253,485
G...
Tiếng anh chuyên ngành kế toán part 55 pdf
... guide. In some
industries, a certain payout ratio is regarded as normal, and a company that de-
parts substantially from industry practice may lose favor with investors. Good
evidence suggests ... one large,
mainframe computer, companies positioned minicomputers to act as proces-
sors for departments or special applications. The minicomputers were, in many
cases, networked together to ... ex...
Tiếng anh chuyên ngành kế toán part 2
... PART ONE
UNDERSTANDING
THE NUMBERS
xi
Contents
Preface v
Acknowledgments ix
PART ONE UNDERSTANDING THE NUMBERS 1
1. Using Financial Statements ... 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 DECISIONS 457
14. Going Public 459
Stephen ... into cash within a year). Th...
Tiếng anh chuyên ngành kế toán part 3
... from operations $ 8,433 $ 13, 137 $ 13, 961
Financing
Stock repurchased, net $(1,509) $ (1,600) $ (2,651)
Stock warrants sold 538 766 472
Preferred stock dividends (28) (28) (13)
Cash from financing ... 1,385 1,027
Total liabilities $10,187 $10,782
Preferred stock $ 980
Common stock 13, 844 $23,195
Retained earnings 13, 614 18,173
Total equity $28,438 $41,368
Total liabilities and equity...
Tiếng anh chuyên ngành kế toán part 4
... and Gross Profit.
Total Expenses rose by 3.8 percentage points, from 13. 9% of Sales in Year 1 to
17.7% of Sales in Year 3. In particular, the increase in Total Expenses relative
to Sales was driven ... and 6% after income tax.
2. City, state, and/or federal governments were paid Income Taxes of
$13, 200.
3. Stockholder Equity increased by the Net Income of $19,800, which rep-
resented a 22...
Tiếng anh chuyên ngành kế toán part 5
... users for information on nonrecur-
ring items in the above AICPA report is, no doubt, driven in part by the explo-
sive growth in nonrecurring items over the past decade. The acceleration of
change ... common equity. The Dupont equation above breaks
the return on common equity into its three component parts: Profit Margin
(Net Income/Sales), Asset Turnover (Sales/Total Assets), and Leverage...