Tiếng anh chuyên ngành kế toán part 26 ppt

Tiếng anh chuyên ngành kế toán part 26 ppt

Tiếng anh chuyên ngành kế toán part 26 ppt

... the limited partnership after exhaustion of the part- nership’s assets. In this respect, the rules are identical to those governing the partners in a general partnership. Limited partners are ... limited partner because that partner’s name will not appear, as a general partner’s name may, on the limited partnership’s certificate on the public record. General partners exercise their authorit...
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Tiếng anh chuyên ngành kế toán part 1 pptx

Tiếng anh chuyên ngành kế toán part 1 pptx

... outstanding expert in the subject matter of that particular chapter. Some of these experts are full-time practitioners in the real world, and others are part- time consultants who also serve as business ... income taxes payable by you or your business. • Decide whether your business should be a limited partnership, a C or S corporation, or some other type of entity. • Take your company publi...
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Tiếng anh chuyên ngành kế toán part 22 pptx

Tiếng anh chuyên ngành kế toán part 22 pptx

... Change Revenue $12,000 $13,800 1.15 15 Variable costs 7,000 7,500 1.07 7 Contribution $ 5,000 $ 6,300 1 .26 26 Fixed costs 4,000 4,680 1.17 17 Net income $ 1,000 $ 1,620 1.62 62 Panel B Actual versus Flexible ... Budget’s New Clothes (Chicago: Markham Publishing Company, 1973). Penne, Mark, “Accounting Systems, Participation in Budgeting, and Performance Evaluation,” The Accounting Review, 6...
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Tiếng anh chuyên ngành kế toán part 28 ppt

Tiếng anh chuyên ngành kế toán part 28 ppt

... 17 4.4 Recurring Royalties 17 4.5 Listener Consumption Data 17 5.0 Strategic Partners 20 5.1 Device Partners 20 5.2 Content Partners 21 5.3 Service Providers and Other 22 6.0 Development Strategy ... Statement d. Balance Sheet XIII. Appendices The Business Plan 267 Executive Summary (1–3 pages) This section is the most important part of the business plan. If you don’t cap- ture readers’ a...
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Tiếng anh chuyên ngành kế toán part 29 pptx

Tiếng anh chuyên ngành kế toán part 29 pptx

... sec- tions, entrepreneurs need to identify their primary target audience (PTA). Fo- cusing on a particular subset of the overall market niche allows new ventures to utilize scarce resources to ... Golf. IntelliGolf Inforetech PurePlay ultraCaddie Low High High Availability to consumers Technology/functionality The Business Plan 269 compete on a regional basis. Many of the big names in retai...
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Tiếng anh chuyên ngành kế toán part 38 pptx

Tiếng anh chuyên ngành kế toán part 38 pptx

... against for- eign currencies, the decline in the value of the future foreign-currency cash flows is partially offset by the recognition of gains in the value of the foreign- currency contracts designated ... sales contracts to mitigate its exposure to changes in exchange rates on inter-company and third party trade receivables and payables. Tenneco has from time to time also entered into forw...
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Tiếng anh chuyên ngành kế toán part 39 pptx

Tiếng anh chuyên ngành kế toán part 39 pptx

... financial instruments for speculative or trading purposes, nor is the Company a party to leveraged derivatives.” 26 The disclaimer on the use of currency derivatives, as well as leveraged derivatives, ... Derivatives The terms of derivative contracts are kept relatively short, usually less than one year. This partly reflects the fact that the maturity of the underlying item being hedged, an...
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Tiếng anh chuyên ngành kế toán part 41 ppt

Tiếng anh chuyên ngành kế toán part 41 ppt

... exchange gains and losses after 1995. The adjustment in Exhibit 12 .26 required an addi- tion to Portuguese GAAP income of $26, 351,000. This is the amount by which Portuguese GAAP earnings were ... of revaluation of fixed assets 48,045,972 247, 226 b. Capitalized overheads (949,690) (4,887) c. Depreciation of exchange differences 5,121,052 26, 351 d. Deferred costs (1,537,691) (7,912) e....
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Tiếng anh chuyên ngành kế toán part 47 ppt

Tiếng anh chuyên ngành kế toán part 47 ppt

... 1994). Bernstein, Peter, Against the Gods: The Remarkable Story of Risk (New York: John Wiley, 1998). PART THREE MAKING KEY STR ATEGIC DECISIONS 452 Planning and Forecasting is one in which the firm ... of liquidity, differences in transaction costs, and custom fit. The correct choice depends on the particular hedging situation. A couple of examples will illustrate the process of putting al...
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Tiếng anh chuyên ngành kế toán part 50 ppt

Tiếng anh chuyên ngành kế toán part 50 ppt

... covenant not to compete, etc.), insiders and other related parties, and if affiliate is other than a natural person (e.g., trust, estate, partnership, joint venture, corporation) court orders, agreements, stock ... shareholders during the past five years, including: a. Annual reports and quarterly reports, with particular attention to the president’s letter, which may provide insight into any...
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