Tiếng anh chuyên ngành kế toán part 51 pps
Tiếng anh chuyên ngành kế toán part 51 pps
... Named Experts. (10) Item 510 -Disclosure of Commission Position on Indemnification for Securities Act Liabilities. (11) Item 511 -Other Expenses of Issuance and Distribution. (12) Item 512 -Undertakings. 3. ... Form S-18) and b. Regulation S-K (to the extent covered by the applicable form). (1) Item 501-Forepart of Registration Statement and Outside Front Cover Page of Prospectus. (2) Ite...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 10 pps
... 141.0 Total $575.1 $599.0 $982.9 SOURCE : Baker Hughes Inc., annual report, September 1997, 49 51. Analyzing Business Earnings 79 EXHIBIT 2.29 (Continued) 1996 1997 Deferred tax liabilities: Property ... compared to 41.0% in 1996 and 41.5% in 1995. The increase in the rate for 1997 is due in large part to the nondeductible charge for the acquired in-process research and development related...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 23 pps
... should go into the product. The purchasing department was responsible for determining the amount that should be paid for materials, the personnel department determined wages. There are, as she ... And in some cases, it makes them want to participate more before the fact in the next round. “Of course, I don’t want to lead you to think that a little participation and a lot of feedback is all .....
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 24 ppsx
... 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
Tiếng anh chuyên ngành kế toán part 25 pps
... limited partnership, as a hybrid, is a little of both partnership and corpo- ration. The general partners own the partnership’s property as tenants in part- nership operating in the same manner as partners ... tenancy in partnership. Each partner may use partnership assets only for the benefit of the partnership’s business; such assets are exempt from attachment by the creditors of an indiv...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 27 pps
... reversed. Limited Partnerships The tax treatment of limited partnerships is much the same as general partner- ships. The profits and losses of the business are passed through to the partners in the ... passed through to all partners, including lim- ited partners, even though one could argue that those profits and losses are de- rived entirely from the efforts of the general partners. It is th...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 30 ppsx
... 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
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 ....
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Tiếng anh chuyên ngành kế toán part 40 ppsx
... 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 ... conventional net income. Available evidence supports this view. For example, Houston and Mueller note: “In particular, firms that must no longer include all translation gains or losses arising...
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Tiếng anh chuyên ngành kế toán part 44 ppsx
... 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 ... beyond the scope of this chapter. 50. Black and Decker Inc., annual report, December 1995, 35. 51. The following two references were of great assistance in preparing this dis- cussion of transf...
Ngày tải lên: 07/07/2014, 13:20