Tiếng anh chuyên ngành kế toán part 54 doc

... option plans, performance share plans, and multiyear incentive plans. Benefits play an important part in CEO com- pensation arrangements, especially retirement programs. Each plan has its own motivational ... Usually, a few of the recommen- dations are discussed, and a few changes may be made. For the most part, how- ever, the committee accepts the CEO’s recommendations. Nevertheless, the...

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 ......

Ngày tải lên: 07/07/2014, 13:20

... 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...

Ngày tải lên: 07/07/2014, 13:20

... 4349 18083 26129 4544 8 176 71 161 343 798 1522 6329 9145 15907 327 132 299 637 1482 2827 11 754 16984 2 9541 12162 12294 12593 13231 14713 1 7540 29294 46278 75819 199895 211494 21 5548 215369 209279 ... −76387 −79859 −83331 569445 565973 562501 559029 555557 552085 548 613 545 141 541 669 1116316 1116392 1120532 1131051 1149888 1248389 1 3547 00 1532492 1562669 0 0 0 0 0 0 0 8042 14603...

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

... business practices related to deal- ing with business and governmental entities in other countries? 354 Planning and Forecasting the countries under consideration business practices are occasionally ... 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...

Ngày tải lên: 07/07/2014, 13:20