Tiếng anh chuyên ngành kế toán part 55 pdf
... guide. In some industries, a certain payout ratio is regarded as normal, and a company that de- parts substantially from industry practice may lose favor with investors. Good evidence suggests ... one large, mainframe computer, companies positioned minicomputers to act as proces- sors for departments or special applications. The minicomputers were, in many cases, networked together to ... ex...
Ngày tải lên: 07/07/2014, 13:20
... All in all, our answer is not that sensitive to the mix.” Abbey now asked Stephen if he wanted to partner with her. METHODS OF COST BEHAVIOR ESTIMATION CVP analysis is a rough, first-pass analytic ... processes on which Abbey’s business would be based. The data came from discussions with process partners such as the Web-site designer and the logistics company and from Abbey’s firsthand knowle...
Ngày tải lên: 07/07/2014, 13:20
... a payment processor. If credit is okay, then Books “ ” Us has to contact the book wholesaler it partners with to see if the book is in stock (this is called fulfillment). If the answer is in the ... borrowed to purchase manufacturing material inventories. Others may believe that interest is not part of production cost. If it is determined that dumping has indeed taken place, then the U.S.
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 16 pdf
... the long-run target for the capacity. Unfortu- nately, just as you can’t build an apartment complex apartment by apartment to meet demand, you cannot build a system such as ours in small increments. Right ... /customer $ 8,000 $ 22,000 N/A N/A Reallocation* $31,000 $201,000 $(232,000) Adjusted cost pool $55, 000 $ 355, 000 — $410,000 Full cost/customer $18,300 $ 50,700 * Dropped Cost total wa...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 17 pdf
... most desktop computers are very similar. Many of the various manufacturers of desktop machines use parts from the same sup- pliers because there are only a handful of companies that manufacture hard disk ... custom designed. Consequently, servicing laptops is more complicated and more ex- pensive, and laptop parts are not necessarily interchangeable. The display screen is one of the most impo...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 18 pdf
... Internet using very fast data telephone lines. Individual users connect to the Internet using third-party companies called Internet Service Providers (ISPs), such as America Online (AOL) and Microsoft ... and May or perhaps an aggregate list of all products a customer has ordered and purchased from a particular salesperson. The number of pos- sible combinations and permutations and ways one m...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 2
... 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.” ... 353 Eugene E. Comiskey and Charles W. Mu...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 3
... 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 ... Liabilities Accounts payable $ 874 $ 1,083 Other 7,928 8,672 Total current liabilities 8,802 9, 755 Noncurrent liabilities 1,385 1,027 Total liabilities $10,187 $10,782 Preferred sto...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 4
... represented a 30% return on total assets, before in- come tax, and this $36,000 was shared by three parties, as follows: 1. Long-Term Debt holders received Interest of $3,000, representing an in- terest ... Expenses rose by 3.8 percentage points, from 13.9% of Sales in Year 1 to 17.7% of Sales in Year 3. In particular, the increase in Total Expenses relative to Sales was driven mainly by incr...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 5
... users for information on nonrecur- ring items in the above AICPA report is, no doubt, driven in part by the explo- sive growth in nonrecurring items over the past decade. The acceleration of change ... common equity. The Dupont equation above breaks the return on common equity into its three component parts: Profit Margin (Net Income/Sales), Asset Turnover (Sales/Total Assets), and Leverage...
Ngày tải lên: 19/08/2013, 11:10