Tiếng anh chuyên ngành kế toán part 42 pot
Tiếng anh chuyên ngành kế toán part 2
... is:
xii
Contents
PART TWO PLANNING AND FORECASTING 22 3
8. Choosing a Business Form 22 5
Richard P. Mandel
9. The Business Plan 26 0
Andrew Zacharakis
10. Planning Capital Expenditure 29 1
Steven P. ... PART ONE
UNDERSTANDING
THE NUMBERS
xi
Contents
Preface v
Acknowledgments ix
PART ONE UNDERSTANDING THE NUMBERS 1
1. Using Financial Statements 3
John Leslie Livingstone
2. Analyzi...
Tiếng anh chuyên ngành kế toán part 3
... Ended June 30 XXX1 XXX2 XXX3
Operations
Net income $ 4,490 $ 7,785 $ 9,421
Adjustments to convert net
income to cash basis 3, 9 43 5 ,35 2 4,540
Cash from operations $ 8, 433 $ 13, 137 $ 13, 961
Financing
Stock ... liabilities 1 ,38 5 1,027
Total liabilities $10,187 $10,782
Preferred stock $ 980
Common stock 13, 844 $ 23, 195
Retained earnings 13, 614 18,1 73
Total equity $28, 438 $41 ,36...
Tiếng anh chuyên ngành kế toán part 4
... goods sold 48 0,000 530,000 600,000
Gross profit $ 240 ,000 $270,000 $300,000
Less expenses
Salaries $ 40 ,000 $ 49 ,600 $ 69,000
Rent 36,000 49 ,40 0 54, 400
Phone and utilities 14, 400 19 ,40 0 26,000
Depreciation ... $100,000 $128,000 $159,000
Income before taxes $ 140 ,000 $ 142 ,000 $ 141 ,000
Income tax expense (40 %) 56,000 56,800 56 ,40 0
Net income $ 84, 000 $ 85,200 $ 84, 600
Sa...
Tiếng anh chuyên ngành kế toán part 5
... a number of years by Delta Air Lines:
3
1992 $ 35 million
1993 65 million
1994 2 million
19 95 0 million
1996 2 million
The gains averaged about $ 25 million over the 10 years ending in 1996
and ... dollars:
Quarter 4 3 2 1
Net sales $1,870 $1,8 25 $1,9 45 $2,343
Gross margin $1,122 $1,016 $1,043 $1,377
Gross margin 25% 30% 28% 28%
Operating costs $ 383 $ 3 75 $ 379 $ 409
Operating inc...
Tiếng anh chuyên ngành kế toán part 6
... taxes 5,5 86 38,407 157, 361
Income before equity in income of joint ventures 24 ,69 7 18 ,68 5 225,0 26
Equity in income of joint ventures 4, 262 1,947 2,925
Net income $ 28,959 $ 20 ,63 2 $ 227,951
Note: ... 4, 061
Charge to record plant closing costs — — 1,834
Pre-opening expenses 3,953 — —
Charge to record store closing costs 36, 787 — —
Write-down of U.K. assets 47,952 — —
Interest,...
Tiếng anh chuyên ngành kế toán part 32 pot
... moment appears likely to provide positive NPV. Future poten-
tial projects should be considered as well, and they should be evaluated as
potential alternatives. The projects, current or future, ... Different firms use different for-
mulas for charging overhead expenses to various projects and departments. If
overhead charges accurately reflect the shared resources used by a project,
then they...
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...
Tiếng anh chuyên ngành kế toán part 36 pot
... limited partnership, designating
himself as the general partner and retaining all but a minimal amount of the
limited partnership interests for himself. He would then transfer to the part-
nership ... control over these
assets in his role as general partner. The general partner of a limited partner-
ship exercises all management functions; limited partners sacrifice all control
in exchange...
Tiếng anh chuyên ngành kế toán part 42 pot
... include tariffs in the total taxes to be
minimized.
Other Inf luences on Transfer Pricing Policy
and Potential Conf licts
Factors other than tax minimization also bear on the establishment of transfer
prices. ... 3
Worldwide tax $16 $19
Composite tax rate 32% 38%
Global Finance 407
shipped. There are, of course, some potential offsetting disadvantages from
this practice:
1. Charging higher t...
Tiếng anh chuyên ngành kế toán part 43 pot
... accelerated depreciation, especially for
income tax purposes, is also seen to offset some of the potential profit over-
statement associated with inflation.
The revision of traditional cost-based ... ac-
celerated depreciation to cause expenses to approximate current (replacement)
costs is only a partial adjustment for the impact of inflation. Historically, the
comprehensive restatement of re...
Tiếng anh chuyên ngành kế toán part 45 pot
... stipulate that the short party
now deliver to the long party the specified quantity of wheat. The long party
must now pay the short party the spot price for this wheat. Yes, the spot price,
not the ... the forward price. The party that will be selling wheat (the farmer) is
known as the “short” party; the party that will be buying wheat (the baker)
is
known as the “long” party. In the jargon...
Tiếng anh chuyên ngành kế toán part 52 pot
... the
Securities Act.
PART I—INFORMATION REQUIRED IN PROSPECTUS
Item 1. Forepart of the Registration Statement and Outside Front
Cover Page of Prospectus.
Set forth in the forepart of the registration ... Where the registrant is a
limited partnership, the registration statement shall be signed by a major-
ity of the board of directors of any corporate general partner signing the
registration...
Tiếng anh chuyên ngành kế toán part 56 pot
... for a consult-
ing fee, will sell, install, and service the software. The practice of using third
party ISVs began in the 1980s, when large hardware and software manufactur-
ers realized that they ... up defense facilities. The original network was
called ARPANET. ARPANET was sponsored by the Department of Defense’s
Advanced Research and Planning Agency (ARPA). It was replaced in the 1980s
by...
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 ....
Tiếng anh chuyên ngành kế toán part 67 pot
... Corporation, 62, 359, 373, 405
Partner(s), strategic, 281
Partnership, 226–227
continuity of life, 234
control, 237–238
formation, 229
liability, 245
limited (see Limited partnership)
pass-through ... (ITC), 123
Internet/intranet/extranets, 166– 167, 541–543,
553–554
accounting sites, 172
domain types, 167
financial management sites, 172
hypertext link, 167
vs. intranet/extranets, 553–554
p...
Từ khóa:
- tiếng anh chuyên ngành kế toán
- đề thi tiếng anh chuyên ngành kế toán
- giáo trình tiếng anh chuyên ngành kế toán
- giáo trình tiếng anh chuyên ngành kế toán tài chính
- bài tập tiếng anh chuyên ngành kế toán
- khóa học tiếng anh chuyên ngành kế toán
- từ vựng tiếng anh chuyên ngành kế toán
- một số từ tiếng anh chuyên ngành kế toán
- một số thuật ngữ tiếng anh chuyên ngành kế toán