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

... 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

... 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

... 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 ... equipment 2,000 0.58 1,160 Cost of sales 600 0.62 372 SG&A expense 40 0.62 25 Depreciation 60 0.58 35 Tax provision 120 0.62 74 Remeasurement loss 87 Totals $3,420 $2,137 Accounts payable...

Ngày tải lên: 07/07/2014, 13:20

... 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 ... Studies of US and UK Multinationals,” Accounting and Business Re- search, 24 (summer 1990): 208. 35. SFAS No. 8, Accounting for the Translation of Foreign Currency Transactions and Foreign Fina...

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 ... 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 ATEGIC DECISIONS ... at the beginning of the year to $3...

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 ... XXX3 Operations Net income $ 4,490 $ 7,785 $ 9,421 Adjustments to convert net income to cash basis 3,943 5 ,352 4,540 Cash from operations $ 8,433 $ 13,137 $ 13,961 Financing Stock re...

Ngày tải lên: 19/08/2013, 11:10

... 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

... disposition of flight equipment were reported over a number of years by Delta Air Lines: 3 1992 $35 million 1993 65 million 1994 2 million 1995 0 million 1996 2 million The gains averaged about ... a cost-benefit per- spective. In general, we would normally recommend either removing the gains 35 2 ANALYZING BUSINESS EARNINGS Eugene E. Comiskey Charles W. Mulford A special committee of the...

Ngày tải lên: 19/08/2013, 11:10