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...
Ngày tải lên: 07/07/2014, 13:20
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 $70 as part of this package, althou...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 16 pdf
... the long-run target for the capacity. Unfortu- nately, just as you can’t build an apartment complex apartment by apartment to meet demand, you cannot build a system such as ours in small increments. Right ... are per- formed by many functions within an organization, it is sometimes necessary to gather all participants such that a true cross-functional ac- tivity map be drawn and agreed upon....
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 17 pdf
... very valuable when negotiating with partners. See Gadlesh & Gilbert, “How to Map Your Industry’s Profit Pool,” Harvard Business Re- view, May–June 1998, pp. 149 –162. 10. Quotation marks are ... custom designed. Consequently, servicing laptops is more complicated and more ex- pensive, and laptop parts are not necessarily interchangeable. The display screen is one of the most important fe...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 18 pdf
... =SU M(D8:D13) =SUM(E8:E13) =SUM(F8:F13) =SUM(G8:G13) =SUM(B14:G14) Net profit before taxes =B3-B14 =C3-C14 =D3-D14 =E3-E14 =F3-F14 =G3-G14 =SUM(B16:G16) Income taxes =$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...
Ngày tải lên: 07/07/2014, 13:20
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...
Ngày tải lên: 07/07/2014, 13:20
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...
Ngày tải lên: 19/08/2013, 11:10
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...
Ngày tải lên: 19/08/2013, 11:10
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...
Ngày tải lên: 19/08/2013, 11:10
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...
Ngày tải lên: 19/08/2013, 11:10