Tiếng anh chuyên ngành kế toán part 30 ppsx

Tiếng anh chuyên ngành kế toán part 30 ppsx

Tiếng anh chuyên ngành kế toán part 30 ppsx

... 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
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Tiếng anh chuyên ngành kế toán part 24 ppsx

Tiếng anh chuyên ngành kế toán part 24 ppsx

... 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
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Tiếng anh chuyên ngành kế toán part 35 ppsx

Tiếng anh chuyên ngành kế toán part 35 ppsx

... 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
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Tiếng anh chuyên ngành kế toán part 40 ppsx

Tiếng anh chuyên ngành kế toán part 40 ppsx

... temporal method 87 (174) Temporal method net income $ 27 *Depreciation was translated at $0.62 as part of SG&A under the all-current method. However, because the fixed assets, which give rise ... 31, 2002. Accounts FC Exchange Rates U.S.$ Cash $ 200 $0.66 $ 132 Accounts receivable 100 0.66 66 Inventory 300 0.62 186 Property and equipment 2,000 0.58 1,160 Cost of sales 600 0.62 372 SG&a...
Ngày tải lên : 07/07/2014, 13:20
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Tiếng anh chuyên ngành kế toán part 44 ppsx

Tiếng anh chuyên ngành kế toán part 44 ppsx

... 1994. If, on the other hand, interest rates spiked upward, or if the spread between 5-year and 30- year rates narrowed, Procter & Gamble would lose money and have to pay a higher rate on its ... 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 o...
Ngày tải lên : 07/07/2014, 13:20
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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 ... into cash within a year). The right side shows how the assets are to be financed: partly by the bank loan and partly by your eq- uity as the owner. Pat: Now I see why it’s called a “balance sheet.” ... a few months, you can ask them to open c...
Ngày tải lên : 19/08/2013, 11:10
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Tiếng anh chuyên ngành kế toán part 3

Tiếng anh chuyên ngành kế toán part 3

... June 30 XXX2 XXX3 Current Assets Cash and equivalents $ 4,975 $ 4,846 Short-term investments 12,261 18,952 Accounts receivable 2,245 3,250 Other 2,221 3,260 Total current assets $21,702 $30, 308 Property ... 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 franchise...
Ngày tải lên : 19/08/2013, 11:10
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Tiếng anh chuyên ngành kế toán part 4

Tiếng anh chuyên ngành kế toán part 4

... Year 3 Sales $720,000 $800,000 $900,000 Less cost of goods sold 480,000 530, 000 600,000 Gross profit $240,000 $270,000 $300 ,000 Less expenses Salaries $ 40,000 $ 49,600 $ 69,000 Rent 36,000 49,400 ... in relation to investment. The EBIT of $36,000 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 holde...
Ngày tải lên : 19/08/2013, 11:10
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Tiếng anh chuyên ngành kế toán part 5

Tiếng anh chuyên ngành kế toán part 5

... users for information on nonrecur- ring items in the above AICPA report is, no doubt, driven in part by the explo- sive growth in nonrecurring items over the past decade. The acceleration of change ... basis, schedules that show their results with nonrecurring items removed. Mason Dixon Banc shares 30 Understanding the Numbers COMBINING FINANCIAL RATIOS Up to this point we have considered...
Ngày tải lên : 19/08/2013, 11:10
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