Tiếng anh chuyên ngành kế toán part 49 docx

... 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

... 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

... acquired in-process research and develop- ment in 1997. 49 The tax effect of this nonrecurring item, $41.3 million, pushed the effective rate up to 49% for 1997. Because of this lack of deductibility ... 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- r...

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 ......

Ngày tải lên: 07/07/2014, 13:20

... overall process cost us a total of $1 .495 million ($875 for identification, $210 for quali- fication, and $410 for selling) or about $150,000 per signed contract ($1 .495 /10, rounded)—quite a bit less ... 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- l...

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...

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

... plant. The human resources department con- tributes the labor data. Marketing people tell you what advertising budget is needed and forecast revenue. The accounting department estimates taxes, ac- counts ... be on an annual basis for all five years since it is report- ing a snapshot on the last day of a particular period. Once the financial spreadsheets are completed, a two-to-three-page ex-...

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 ... 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.” ... Can we look at the revised projected bal...

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 ... Statements 15 Cash Flow Statement Years Ended June 30 XXX1 XXX2 XXX3 Operations Net income $ 4 ,490 $ 7,785 $ 9,421 Adjustments to convert net income to cash basis 3,943 5,352 4,540 C...

Ngày tải lên: 19/08/2013, 11:10