Tiếng anh chuyên ngành kế toán part 15 docx

... 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

... 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 ... relatively new disclosures. It seems worthwhile to at least be made aware of these disclosures as part of a thorough treatment of income statement structure and content. Wit...

Ngày tải lên: 07/07/2014, 13:20

... gains Gains/cumulative-effect accounting changes Other Other Other Subtotal $13.1 $3.3 $15. 6 Total deductions $23.7 $47.4 $28.7 Sustainable earnings base $97.4 $158 .6 $241.3 Analyzing Business Earnings 97 Cisco Systems Inc. ... 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 beyo...

Ngày tải lên: 07/07/2014, 13:20

... about $5 to cover its logistics costs. Of the $30 the publisher sells it for, 15% of the retail price, or $7.50 ($50 × 15% ) is your roy- alty, and the rest covers printing, client development, returned ... Reporting Gains and Losses from the Extinguishment of Debt (Stam- ford, CT: FASB, March 1975). 15. SFAS 15, Accounting by Debtors and Creditors for Troubled Debt Restruc- turings (Stam...

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 ... –2000). 50403020100 Quarters Gamma (trend): Alpha (level): Smoothing Constants Double Exponential Smoothing Sales ($) 2 ,150 ,000 1,900,000 1,650,000 1,400,000 Actual Predicted Forecasts MAPE:...

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 ... be on an annual basis for all five years since it is report- ing a snapshot on the last day of a particular period. Once the financial spreadsheets are completed, a two-to-three-page ex-...

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 ... Financial Management of Risks 423 Steven P. Feinstein PART THREE MAKING KEY STR ATEGIC DECISIONS 457 14. Going Public 459 Stephen M. Honig 15. The Board of Directors 510 Charles A. Anderson and ... into cash within a year). The right side...

Ngày tải lên: 19/08/2013, 11:10

... $30,308 Property and equipment, net $ 1,611 $ 1,903 Investments 15, 312 19,939 Total fixed assets $16,923 $21,842 Total assets $38,625 $52 ,150 Current Liabilities Accounts payable $ 874 $ 1,083 Other ... 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,...

Ngày tải lên: 19/08/2013, 11:10