Tiếng anh chuyên ngành kế toán part 23 pps

... should go into the product. The purchasing department was responsible for determining the amount that should be paid for materials, the personnel department determined wages. There are, as she ... And in some cases, it makes them want to participate more before the fact in the next round. “Of course, I don’t want to lead you to think that a little participation and a lot of feedback is all .....

Ngày tải lên: 07/07/2014, 13:20

... $3,027.7 Segment profit (loss) 329.1 23. 3 31.2 (84.7) 298.9 Total assets 2,464.6 270.3 258.9 303.6 3,297.4 Capital expenditures 157.5 16.6 6.6 1.5 182.2 Depreciation and amortization 123. 6 12.2 6.7 3.0 145.5 1995 Revenues ... 123. 6 12.2 6.7 3.0 145.5 1995 Revenues $2,072.2 $ 223. 7 $319.6 $22.0 $2,637.5 Segment profit (loss) 249.6 17.8 29.7 (92.0) 205.1 Total assets 2, 423. 7 259.8 187.3...

Ngày tải lên: 07/07/2014, 13:20

... the partners in a general partnership—and one or more limited partners, who are essen- tially silent investors with no control over business operations. Like the general partnership, limited partnerships ... is the limited partner- ship, which may best be described as a hybrid of the corporation and the gen- eral partnership. The limited partnership consists of one or more general partners—wh...

Ngày tải lên: 07/07/2014, 13:20

... limited partnership, as a hybrid, is a little of both partnership and corpo- ration. The general partners own the partnership’s property as tenants in part- nership operating in the same manner as partners ... tenancy in partnership. Each partner may use partnership assets only for the benefit of the partnership’s business; such assets are exempt from attachment by the creditors of an indiv...

Ngày tải lên: 07/07/2014, 13:20

... reversed. Limited Partnerships The tax treatment of limited partnerships is much the same as general partner- ships. The profits and losses of the business are passed through to the partners in the ... passed through to all partners, including lim- ited partners, even though one could argue that those profits and losses are de- rived entirely from the efforts of the general partners. It is th...

Ngày tải lên: 07/07/2014, 13:20

... the managing partner of the largest public accounting firm in western Massachusetts. Mike Santana’s uncle is an investment banker and has some good friends in the venture capital firm Canyon Partners ... label recruitment Advertising recruitment Telematics negotiations Wireless device and network appliance OEM partnering Content provider recruiting Business development and sales activities V...

Ngày tải lên: 07/07/2014, 13:20

... depending on the circumstances, and some of these circumstances are well within the control of the parties (see Exhibit 11.5). If a stock option has a “readily ascertainable value,” the IRS will ... return of the interest is charac- terized as a dividend. Thus the IRS gets increased tax from both parties unless the corporation has elected subchapter S (see Exhibit 11.4). All may not be lost ....

Ngày tải lên: 07/07/2014, 13:20

... of translation-hedging policies by a number of firms are presented in Exhibit 12 .23. The examples in Exhibit 12 .23 are selective and do not represent the relative fre- quency with which translation ... conventional net income. Available evidence supports this view. For example, Houston and Mueller note: “In particular, firms that must no longer include all translation gains or losses aris...

Ngày tải lên: 07/07/2014, 13:20

... 1999. Information obtained from Disclosure Inc. 20. JLG Industries Inc., annual report, July 2000, 23. 21. Titan International Inc., annual report, December 1999. Information ob- tained from Disclosure ... be the number which both company manage- ment and other users of financial statements emphasize. 23. E.I. DuPont de Nemours & Company, annual report, December 1999, 37. 24. Ibid., 37...

Ngày tải lên: 07/07/2014, 13:20