Tiếng anh chuyên ngành kế toán part 25 pps

Tiếng anh chuyên ngành kế toán part 2

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 ... projected balance sheet now? Kim: Of course. Here it is: xii Contents PART TWO PLANNING AND FORECASTING 223 8. Choosing a Business Form 225 Richard P. Mandel 9. The Business Plan 260 Andrew Zacharakis 10. ... business will also need to kee...

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Tiếng anh chuyên ngành kế toán part 3

Tiếng anh chuyên ngành kế toán part 3

... 2,245 3 ,250 Other 2,221 3,260 Total current assets $21,702 $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 ... 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 fr...

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Tiếng anh chuyên ngành kế toán part 4

Tiếng anh chuyên ngành kế toán part 4

... 20 Understanding the Numbers below their norm of about 25 times a year, or roughly every 2 weeks. As with Accounts Receivable Turnover, an Inventory Turnover ... 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, representing an in- terest ... abbreviated ROE. Return...

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Tiếng anh chuyên ngành kế toán part 5

Tiếng anh chuyên ngành kế toán part 5

... in millions of dollars: Quarter 4 3 2 1 Net sales $1,870 $1, 825 $1,945 $2,343 Gross margin $1,122 $1,016 $1,043 $1,377 Gross margin 25% 30% 28% 28% Operating costs $ 383 $ 375 $ 379 $ 409 Operating ... inconsistent contribution to results. 4 Second, one could include the line item at its average value ( $25 mil- lion for the period 1987 to 1996) for some period of time. Third, one could a...

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Tiếng anh chuyên ngành kế toán part 6

Tiếng anh chuyên ngành kế toán part 6

... and administrative expenses 2,231 2,443 2,743 Depreciation, amortization and asset write-offs 253 255 278 Restructuring charge — 294 — Total Operating Expenses 2,484 2,992 3,021 Operating Income/(Loss) ... 157,361 Income before equity in income of joint ventures 24,697 18,685 225, 026 Equity in income of joint ventures 4,262 1,947 2, 925 Net income $ 28,959 $ 20,632 $ 227,951 Note: Per sha...

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Tiếng anh chuyên ngành kế toán part 7

Tiếng anh chuyên ngành kế toán part 7

... Medical Corporation, partial investing cash f lows section, years ended June 30. 1998 1999 2000 Cash Flows from Investing Activities: Purchase of investments $(470,180) $ (259 ,000) $(7,043,061) Proceeds ... recognize its share of its investee’s loss in 2000. How- ever, there is no cash outflow on Escalon’s part associated with simply recognizing this loss in its income statement. 21 There...

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Tiếng anh chuyên ngành kế toán part 8

Tiếng anh chuyên ngành kế toán part 8

... of the concept of currency exposure. Translation gains and losses result from either unhedged or partially hedged exposure associated with foreign subsidiaries. Translation exposure de- pends on ... these liquidations in future years; as a practical matter, the inventory cannot be reduced to zero. 25 Moreover, the variability in the size of the liquidation benefits argues for the nonrecurri...

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Tiếng anh chuyên ngành kế toán part 57

Tiếng anh chuyên ngành kế toán part 57

... 1/7/96 40.0 4.0 391.23 24.26 5.67 101.16 4253 4 21.52 238.62 1 2 1/7/96 40.0 0.0 750.00 46.50 10.88 193.935 41 .25 457.44 2 3 1/7/96 40.0 0.0 500.00 31.00 7 .25 129.29 27.50 304.96 3 4 1/7/96 40.0 4.0 678.73 ... automati- cally, sometimes from a third party’s fulfillment center. Also, the payment is being processed electronically. The electronic payment, usually through a third-party clear...

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Tiếng anh chuyên ngành kế toán part 58

Tiếng anh chuyên ngành kế toán part 58

... the expectations of the initia- tor. Coopers and Lybrand studied the postmerger performance of 125 com- panies and reported that 66% were financially unsuccessful. We now turn our attention to ... the world’s largest airline and have a dominant market share in the United States, the Justice Department has demanded that certain assets and routes be divested before approval for the deal will ....

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Tiếng anh chuyên ngành kế toán part 59

Tiếng anh chuyên ngành kế toán part 59

... global giant. Chrysler CEO Robert Eaton left quietly at the beginning of 2000 and there were other departures of high-level American executives. Morale suffered as employees in the U.S. realized that ... firms. An official at a rival firm simply said “This looks like a brilliant move on Mercedes-Benz’s part. ”* The stock market agreed as the two companies’ shares rose by a combined $8.6 bil-...

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