Tiếng anh chuyên ngành kế toán part 44 ppsx

... 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...

Ngày tải lên: 19/08/2013, 11:10

... 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...

Ngày tải lên: 19/08/2013, 11:10

... 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...

Ngày tải lên: 19/08/2013, 11:10

... 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...

Ngày tải lên: 19/08/2013, 11:10

... 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,...

Ngày tải lên: 19/08/2013, 11:10

... Medical Corporation, partial consolidated statements of cash f lows, years ended June 30. 1998 1999 2000 Cash Flows from Operating Activities Net income (loss) $ 171 , 472 $1,193 ,78 7 $ (862,652) Adjustments ... activities: Depreciation and amortization 331,9 87 363,6 87 666 ,77 0 Equity in net loss of joint venture — — 33,382 Income from license of intellectual laser property (75 ,000) —...

Ngày tải lên: 19/08/2013, 11:10

... in 19 98. Special items benefited 1999 net income by $61 mil- lion, while reducing net income in 19 98 by $1 38 million. After excluding these items, net operating income for 1999 was $5 48 million, ... December 31 (in thousands). 1997 19 98 1999 Dividend and royalty income $ (3,361) $ (3,069) $ (4,692) Net expense of financing and investing activities 3, 688 2,542 7, 084 Provisions for...

Ngày tải lên: 19/08/2013, 11:10

... allows companies to create these partnerships and share information as if they were one company. Using communications and groupware products like Lotus Notes, the partners can share information ... 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 house, must...

Ngày tải lên: 19/08/2013, 11:10

... $4 billion, approximately half of what it had paid to acquire NCR less than five years before. 558 EXHIBIT 16.8 Example of output from a decision suppor t system. Profitable Growth by Acquisition 565 mea sure, ... the world’s largest airline and have a dominant market share in the United States, the Justice Department has demanded that certain assets and routes be divested before approval f...

Ngày tải lên: 19/08/2013, 11:10

... 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

... 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

... Statements Translation Remeasurement Working capital ratio a 1.50/1 1.50/1 1.45/1 Gross margin 40% 40% 40% Debt to equity b .86/1 .86/1 1.11/1 a Only the accounts payable are included in current ... Exchange Rates U.S.$ Sales $1,000 $0.62 $620 Less Cost of sales 600 0.62 372 Gross margin 400 248 Less: SG&A 40 0.62 25 Depreciation 60 0.58 35 Remeasurement loss (Exhibit 12.18) 87 Pre...

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 ... the Similarities and Differences between IASC Standards and U.S. GAAP (Norwalk, CT: FASB, November, 1996). 44. To examine the complete reconciliation disclosures of Electricidade de Portu- gal...

Ngày tải lên: 07/07/2014, 13:20