Tiếng anh chuyên ngành kế toán part 37 doc

... foreign activities to enumerate some of these risks. These disclosures are normally made, at least in part, to comply with disclosure requirements of the Securities and Exchange Commission (SEC). As ... of another solution, it would appear Taxes and Business Decisions 351 of the General Utilities doctrine. He was further disappointed when reminded that even subchapter S corporations recogniz...

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

... 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 ... Abbey. I just finished a case study on that in- dustry, and it is very competitive. There are many parts to the industry value system that ultimately ends with someone buying a book (see Exhibit ......

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... 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...

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... 170950 34 Accrued expenses 198857 119908 114626 92519 35 TOTAL CURRENT LIABILITIES 6370 06 393414 294026 263469 36 37 Common stock 800000 800000 800000 800000 38 Retained earnings 47527 52947 58399 ... model that embodies these concepts. Participative Budgeting Most behavioral experts believe that individuals work harder to achieve objec- tives that they have had a part in creating. Appli...

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

... specifications. CONCLUSION The business plan is more than just a document; it is a process. Although the finished product is often a written plan, the deep thinking that goes into that document provides the entrepreneur keen ... plant. The human resources department con- tributes the labor data. Marketing people tell you what advertising budget is needed and forecast revenue. The accounting d...

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