Tiếng anh chuyên ngành kế toán part 27 pps

... 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

... (Continued) 1996 Revenues $2,397.9 $247.6 $352.8 $29.4 $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 ... the product or service. 1995 1996 1997 United States $972.9 $1,047.2 $1,319.7 United Kingdom 207.6 277 .9 288.0 Venezuela 122.7 160.0 244.2 Canada 157.5 165.1 204.5 Norway 104.2 145.6 175.0 I...

Ngày tải lên: 07/07/2014, 13:20

... 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

... 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 ... the individuals agree to be partners. Although most partnerships can point to an agreement between the partners (whether written or oral), the Act applies the rules of partnership to any...

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

... 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

... remeasurement loss under temporal method 87 (174) Temporal method net income $ 27 *Depreciation was translated at $0.62 as part of SG&A under the all-current method. However, because the fixed ... 87 Pretax profit 300 101 Less: tax provision 120 0.62 74 Net income $ 180 $ 27 Other comprehensive income — Comprehensive income $ 27 EXHIBIT 12.20 Remeasured balance sheet, December 31...

Ngày tải lên: 07/07/2014, 13:20

... are reported in shareholders’ equity. 26. Arch Chemicals Inc., annual report, December 1999, 34. 27. The equity method is usually employed when a voting stock interest of 20% or more is held in ... transfer involves shifting the negative consequences of a risky factor to another person, firm, or party. For example, buying flight insurance shifts some of the negative financial consequences of...

Ngày tải lên: 07/07/2014, 13:20