Tiếng anh chuyên ngành kế toán part 14 pdf
Tiếng anh chuyên ngành kế toán part 14 pdf
... techniques first ensure
that your data does truly reflect the cost structure being studied.
R
EXHIBIT 3 .14 Least-squares regression output (Books “R” Us data).
SUMMARY OUTPUT
Regression Statistics
Multiple ... spreadsheet software packages
have a function that performs simple regression analysis.
11
Exhibit 3 .14 is an
example of what the output would look like for a least-squares regressi...
Tiếng anh chuyên ngành kế toán part 13 pdf
... 10
Revenue $80 $8,000 $140 $4,200 $50 $ 500 $12,700
Variable Cost $57 $5,700 $100 $3,000 $24 $ 240 $ 8,940
Contribution 71.3% 71.4% 48.0% 70.4%
Expected Mix 100 50 20
Revenue $80 $8,000 $140 $7,000 $50 ... and then offer the package for $140 . A Peterson’s Guide
typically sells for $20, so this package price is a deal—you could say I’m selling
my book for $70 as part of this package, althou...
Tiếng anh chuyên ngành kế toán part 16 pdf
... the long-run target for the capacity. Unfortu-
nately, just as you can’t build an apartment complex apartment by apartment to
meet demand, you cannot build a system such as ours in small increments.
Right ... are per-
formed by many functions within an organization, it is sometimes
necessary to gather all participants such that a true cross-functional ac-
tivity map be drawn and agreed upon....
Tiếng anh chuyên ngành kế toán part 17 pdf
... very valuable when negotiating with partners. See
Gadlesh & Gilbert, “How to Map Your Industry’s Profit Pool,” Harvard Business Re-
view, May–June 1998, pp. 149 –162.
10. Quotation marks are ... custom
designed. Consequently, servicing laptops is more complicated and more ex-
pensive, and laptop parts are not necessarily interchangeable.
The display screen is one of the most important fe...
Tiếng anh chuyên ngành kế toán part 18 pdf
... =SU
M(D8:D13) =SUM(E8:E13) =SUM(F8:F13) =SUM(G8:G13)
=SUM(B14:G14)
Net profit before taxes =B3-B14 =C3-C14 =D3-D14
=E3-E14 =F3-F14 =G3-G14 =SUM(B16:G16)
Income taxes
=$B25*B16 =$B25*C16 =$B25*D16 ... 520,515
Operating Expenses
Salaries 22,800 28,500 30,780 28,956 30,096 35,340 176,472
Benefits 11,200 14, 000 15,120 14, 224 14, 784 17,360 86,688
Rent 3,200 3,200 3,200 3,200 3,200 3,200 19,2...
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 ... equipment $32,400 32,400 Less drawings (76,000)
Capital: Dec 31 108,000
Total assets $148 ,000 Liabilities and equity $148 ,000
Now the cash position looks a lot better. But it hasn’t been entirely
solved: ... and Business Decisions 314
Rich...
Tiếng anh chuyên ngành kế toán part 3
... 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
other business ... $22,956
Cost of revenue 2,460 2, 814 3,002
Research and development 2,601 2,970 3,775
Other expenses 3,787 4,035 5,242
Total expenses $ 8,848 $ 9,819 $12,019
Operating income $ 6, 4...
Tiếng anh chuyên ngành kế toán part 4
... 54,400
Phone and utilities 14, 400 19,400 26,000
Depreciation 3,600 3,600 3,600
Interest 6,000 6,000 6,000
Total expenses $100,000 $128,000 $159,000
Income before taxes $140 ,000 $142 ,000 $141 ,000
Income tax ... represented a 30% return on total assets, before in-
come tax, and this $36,000 was shared by three parties, as follows:
1. Long-Term Debt holders received Interest of $3,000, repr...
Tiếng anh chuyên ngành kế toán part 5
... 841
Income tax expense on the nonrecurring items above 1,128
Core (sustainable) net income $10 ,146
SOURCE
: Mason Dixon Bancshares Inc., annual report, December 1998. Information obtained from
Disclosure, ... 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 acceler...