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 $...

Ngày tải lên: 07/07/2014, 13:20

... 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...

Ngày tải lên: 07/07/2014, 13:20

... 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,...

Ngày tải lên: 07/07/2014, 13:20

... 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...

Ngày tải lên: 07/07/2014, 13:20

... 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...

Ngày tải lên: 07/07/2014, 13:20

... 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 ....

Ngày tải lên: 07/07/2014, 13:20

... 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...

Ngày tải lên: 07/07/2014, 13:20

... 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...

Ngày tải lên: 07/07/2014, 13:20

... (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...

Ngày tải lên: 07/07/2014, 13:20

... 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...

Ngày tải lên: 07/07/2014, 13:20