... 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...
Ngày tải lên: 19/08/2013, 11:10
... 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
... 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
... 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
... 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
... 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
... 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
... 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
... 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
... 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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