Tiếng anh chuyên ngành kế toán part 31 docx

... plant. The human resources department con- tributes the labor data. Marketing people tell you what advertising budget is needed and forecast revenue. The accounting department estimates taxes, ac- counts ... be on an annual basis for all five years since it is report- ing a snapshot on the last day of a particular period. Once the financial spreadsheets are completed, a two-to-three-page ex-...

Ngày tải lên: 07/07/2014, 13:20

... deductions Sustainable earnings base 68 Understanding the Numbers part of net income. With the other method, the translation adjustment will be reported as part of other comprehensive income. 38 Foreign-currency ... relatively new disclosures. It seems worthwhile to at least be made aware of these disclosures as part of a thorough treatment of income statement structure and content. Wit...

Ngày tải lên: 07/07/2014, 13:20

... developing the SEB worksheet. This would not alter the message conveyed by the SEB worksheet in this particular case. However, if the effect were more material, then a judg- ment to treat as nonrecurring ... location). Analyzing Business Earnings 95 • There are no agreed-upon definitions of nonrecurring items as part of GAAP. Moreover, a variety of labels are used beyond the term nonrecur-...

Ngày tải lên: 07/07/2014, 13:20

... York: AICPA, 2000), 311 . 11. AICPA’s Special Committee on Financial Reporting, Improving Business Re- porting—A Customer Focus (New York: AICPA, November 1993), 4 12. SFAS 131, Disclosures about ... coffee tables of many households worldwide. On this particular day she was contemplating her golden years, which were fast approaching. In particular she was reviewing her year-end investment .....

Ngày tải lên: 07/07/2014, 13:20

... managerial talent and investor capital on any activity that could best be performed by third-party partners such as ETN/ W. Do investors see the value in your using their investment dol- lars ... per-transaction basis. With us as your partner, you can spend your creative energies on tasks of value to your investors. ETN/W Value System & Strategy This part of preparing for their meeting...

Ngày tải lên: 07/07/2014, 13:20

... organization. Legal and Contractual Requirements Some organizations are required to budget. Local police departments, for ex- ample, cannot ignore budgeting even if it seems too much trouble, and the Na- tional ... company image, but it is difficult to esti- mate precisely the additional sales revenue caused by a particular advertising campaign, and it is even more difficult to quantify the i...

Ngày tải lên: 07/07/2014, 13:20

... level of comfort when several different approaches yield similar results. Projection is a critical part of the budgeting process. It follows from our SWOT analysis and the resulting strategic and ... types of statistics might support the proj- ects in an indirect way. For example, if a police department wants to justify 10 new police officers, it might offer supporting statistics on rising...

Ngày tải lên: 07/07/2014, 13:20

... as to the types of potential investors who may participant in an Internet road show, al- though the trend seems to be toward opening road show participation to in- creasingly less sophisticated ... a Web site in order to participate. Because of the prohibition against utiliz- ing any writing other than the prospectus during this “cooling off ” period, In- ternet participants will be prohibite...

Ngày tải lên: 07/07/2014, 13:20

... PART ONE UNDERSTANDING THE NUMBERS xi Contents Preface v Acknowledgments ix PART ONE UNDERSTANDING THE NUMBERS 1 1. Using Financial Statements ... and Business Decisions 314 Richard P. Mandel 12. Global Finance 353 Eugene E. Comiskey and Charles W. Mulford 13. Financial Management of Risks 423 Steven P. Feinstein PART THREE MAKING KEY STR ... problem: The Bank Loan of $40,000 is du...

Ngày tải lên: 19/08/2013, 11:10

... 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 franchisees, and other business ... 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 Curre...

Ngày tải lên: 19/08/2013, 11:10