Tiếng anh chuyên ngành kế toán part 63 ppt
Tiếng anh chuyên ngành kế toán part 63 ppt
... statements
2001–2005.
($million)
Pro Forma 2001 2002 2003 2004 2005
Revenue $50.29 $56.32 $63. 08 $70.02 $77.72 $85.50
Cost of goods sold 34.58 38.86 43.53 48.32 53 .63 58.99
Gross profit 15.70 17.46 19.56 21.71 24.09 26.50 ... (0.21) (0.21)
Income before taxes 6.66 7.24 8.13 9.06 10.08 11.09
Income taxes 2.67 2.90 3.25 3 .63 4.03 4.44
Adjusted net income $4.00 $4.34 $4.88 $5.44 $6.05 $...
Tiếng anh chuyên ngành kế toán part 1 pptx
... outstanding expert in the
subject matter of that particular chapter. Some of these experts are full-time
practitioners in the real world, and others are part- time consultants who also
serve as business ... income taxes payable by you or your business.
• Decide whether your business should be a limited partnership, a C or S
corporation, or some other type of entity.
• Take your company publi...
Tiếng anh chuyên ngành kế toán part 22 pptx
... efforts of the production staff in getting their per-
unit costs down by 11%.”
“I like that heroic part, ” said Tom approvingly.
“You should, because with the volume effect eliminated, all of the ... 50.
Chandler, John S., and Thomas N. Trone, “Bottom Up Budgeting and Control,” Man-
agement Accounting, 63 (Feb. 1982): 37.
Chandler, Susan, “Land’s End Looks for Terra Firma,” Business Week,...
Tiếng anh chuyên ngành kế toán part 26 ppt
... the limited partnership after exhaustion of the part-
nership’s assets. In this respect, the rules are identical to those governing the
partners in a general partnership. Limited partners are ... limited
partner because that partner’s name will not appear, as a general partner’s
name may, on the limited partnership’s certificate on the public record.
General partners exercise their authorit...
Tiếng anh chuyên ngành kế toán part 28 ppt
... 17
4.4 Recurring Royalties 17
4.5 Listener Consumption Data 17
5.0 Strategic Partners 20
5.1 Device Partners 20
5.2 Content Partners 21
5.3 Service Providers and Other 22
6.0 Development Strategy ... section is the most important part of the business plan. If you don’t cap-
ture readers’ attention in the executive summary, it is unlikely that they will
read any other parts of the plan. Ther...
Tiếng anh chuyên ngành kế toán part 29 pptx
... sec-
tions, entrepreneurs need to identify their primary target audience (PTA). Fo-
cusing on a particular subset of the overall market niche allows new ventures
to utilize scarce resources to ... customer wants. Now the key factor leading to competitive analy-
sis is what the customer wants in a particular product. These product attributes
form a basis of comparison against your direct and ....
Tiếng anh chuyên ngành kế toán part 38 pptx
... Global Finance 363
sake of simplicity, we are assuming that the spot value of the pound is equal to
the forward ... against for-
eign currencies, the decline in the value of the future foreign-currency cash
flows is partially offset by the recognition of gains in the value of the foreign-
currency contracts designated ... sales contracts to mitigate its exposure to changes in
exchange rates...
Tiếng anh chuyên ngành kế toán part 39 pptx
... commitments
denominated in foreign currencies (principally Australian
dollar and Canadian dollar) and relating to particular
anticipated but not yet committed purchases and sales
expected to be denominated in those ... Derivatives The terms of derivative contracts are kept
relatively short, usually less than one year. This partly reflects the fact that the
maturity of the underlying item bein...
Tiếng anh chuyên ngành kế toán part 41 ppt
... (82,191,222) (422,925)
d. Deferred costs (4,906,140) (25,245)
e. Hydrological correction account 77,688, 063 399,213
f. Distribution to management and employees (3,736,760) (19,228)
g. Pension and other ... of the fore-
casted DM cash flow.
Recognition of the $20,000 gain on the currency derivative as part of
earnings would present a problem. There would be no offsetting loss in the in-
co...
Tiếng anh chuyên ngành kế toán part 47 ppt
... 1994).
Bernstein, Peter, Against the Gods: The Remarkable Story of Risk (New York: John
Wiley, 1998).
PART THREE
MAKING KEY
STR ATEGIC DECISIONS
452 Planning and Forecasting
is one in which the firm ... of
liquidity, differences in transaction costs, and custom fit. The correct choice
depends on the particular hedging situation.
A couple of examples will illustrate the process of putting al...