Tiếng anh chuyên ngành kế toán part 65 potx
Tiếng anh chuyên ngành kế toán part 65 potx
... issuers. Forward: A contract in which two parties agree to a deferred transaction. One party is obligated to deliver an underlying asset or commodity; the other party is obligated to take delivery ... a liability. Long: To enter a future or forward as the long party. Also known as “buying” the fu- ture or forward. Long party: The party in a forward or future contract that will take delivery ....
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 34 potx
... ac- tivity as the conduct of any trade or business “in which the taxpayer does not materially participate.” Material participation is further defined in a series of Code sections and Temporary Regulations ... Morris off the hook) to include any taxpayer who partic- ipates in the business for more than 500 hours per year. Morris is clearly ma- terially participating in his business despite his...
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 ... operating expenses, the cash requirements add up to $65, 000. But there is only $35,600 cash on hand. This leaves a cash shortage of almost $30,000 ( $65, 000 less $35,600). Do you think that will force ... into cash within a year). The righ...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 3
... (1,600) $ (2 ,651 ) Stock warrants sold 538 766 472 Preferred stock dividends (28) (28) (13) Cash from financing $ (999) $ (862) $ (2,192) Investing Additions to property and equipment $ (656 ) $ (583) ... 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,...
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 ... over 4 times a year, or every 91 days. The 91-day turnover period is found by dividing a year, 365 days, by the Accounts Receivable Turnover ratio of 4. This average of 91 days is how lon...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 5
... million 1993 65 million 1994 2 million 1995 0 million 1996 2 million The gains averaged about $25 million over the 10 years ending in 1996 and ranged from a loss of $1 million (1988) to a gain of $65 million ... 2000 risk 918 Special loan provision for change in charge-off policy 2,000 Reorganization costs 465 Year 2000 costs 700 Impairment loss on mortgage sub-servicing rights 841 Income...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 6
... expenses and losses are more numerous than nonrecurring revenues and gains. This imbalance is due in part to GAAP, which require firms to rec- ognize unrealized losses but not unrealized gains. Moreover, ... ac- counting conventions, such as the historical cost concept and conservatism, may also provide part of the explanation. Many of the nonrecurring expense or loss items involve declin...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 7
... items. 1996 1997 1998 1999 Debt extinguishments 60 62 73 56 Other 5 3 2 6 Total extraordinary items 65 65 75 62 Companies presenting extraordinary items 63 64 74 61 Companies not presenting extraordinary ... Corporation, partial consolidated statements of cash f lows, years ended June 30. 1998 1999 2000 Cash Flows from Operating Activities Net income (loss) $ 171,472 $1,193,787 $ (862 ,652...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 8
... of the concept of currency exposure. Translation gains and losses result from either unhedged or partially hedged exposure associated with foreign subsidiaries. Translation exposure de- pends on ... result of redetermining taxes in prior years. This percentage reduc tion Analyzing Business Earnings 65 continuing operations and, in each case, indicate the extent to which income was so affect...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 57
... allows companies to create these partnerships and share information as if they were one company. Using communications and groupware products like Lotus Notes, the partners can share information ... automati- cally, sometimes from a third party’s fulfillment center. Also, the payment is being processed electronically. The electronic payment, usually through a third-party clearance house, must...
Ngày tải lên: 19/08/2013, 11:10