Tiếng anh chuyên ngành kế toán part 34 potx
Tiếng anh chuyên ngành kế toán part 34 potx
... ac- tivity as the conduct of any trade or business “in which the taxpayer does not materially participate.” Material participation is further defined in a series of Code sections and Temporary Regulations ... Morris off the hook) to include any taxpayer who partic- ipates in the business for more than 500 hours per year. Morris is clearly ma- terially participating in his business despite his...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 65 potx
... issuers. Forward: A contract in which two parties agree to a deferred transaction. One party is obligated to deliver an underlying asset or commodity; the other party is obligated to take delivery ... a liability. Long: To enter a future or forward as the long party. Also known as “buying” the fu- ture or forward. Long party: The party in a forward or future contract that will take delivery ....
Ngày tải lên: 07/07/2014, 13:20
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.” ... 353 Eugene E. Comiskey and Charles W. Mu...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 3
... 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 ... financial statement users. Private com- panies are not required by law to have audits, but sometimes particular investors or creditors demand them. An audit provides the highest level...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 4
... 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 ... Expenses rose by 3.8 percentage points, from 13.9% of Sales in Year 1 to 17.7% of Sales in Year 3. In particular, the increase in Total Expenses relative to Sales was driven mainly by incr...
Ngày tải lên: 19/08/2013, 11:10
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 ... common equity. The Dupont equation above breaks the return on common equity into its three component parts: Profit Margin (Net Income/Sales), Asset Turnover (Sales/Total Assets), and Leverage...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 6
... expenses and losses are more numerous than nonrecurring revenues and gains. This imbalance is due in part to GAAP, which require firms to rec- ognize unrealized losses but not unrealized gains. Moreover, ... ac- counting conventions, such as the historical cost concept and conservatism, may also provide part of the explanation. Many of the nonrecurring expense or loss items involve declin...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 7
... 2 Business process reengineering (EITF 97-13) — 28 10 2 Impairment of long-lived assets (SFAS 121) 134 39 3 — Reporting entity 1 1 2 — Other 28 57 13 10 SOURCE : American Institute of Certified Public ... 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 Therefor...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 8
... provision was $52, 334, 000. The 2000 effective tax rate, disclosed in Exhibit 2.18, is derived by dividing the total tax provision by income from continuing operations before taxes: $52, 334, 000 divided ... 1997, when it also had a restructuring charge of $44.1 million. Also, an asset write-down of $34. 1 million partially offset a $48.6 mil- lion gain from legal and patent settlements in 1...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 57
... Raise Pay-Rate Salary 1 Mary E Smith 1 2345 6789 M 4 4/1/63 7/21/91 9/1/96 8.505 H 2 Tom T Day 2345 67890 M 3 3/2/55 11/15/91 1/15/96 750.000 S 3 Harry F Jones 345 678901 S 1 11/30/71 1/15/92 9/24/96 ... 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 clearance hous...
Ngày tải lên: 19/08/2013, 11:10