... goods sold 48 0,000 530,000 600,000 Gross profit $ 240 ,000 $270,000 $300,000 Less expenses Salaries $ 40 ,000 $ 49 ,600 $ 69,000 Rent 36,000 49 ,40 0 54, 400 Phone and utilities 14, 400 19 ,40 0 26,000 Depreciation ... $100,000 $128,000 $159,000 Income before taxes $ 140 ,000 $ 142 ,000 $ 141 ,000 Income tax expense (40 %) 56,000 56,800 56 ,40 0 Net income $ 84, 000 $ 85,200 $ 84, 600 Sa...
Ngày tải lên: 19/08/2013, 11:10
... Unit 2, Unit 3 and Unit 4 through reading and vocabulary exercises. Ôn tập các chủ đề đã học ở bài 1, bài 2, bài 3 và bài 4 thông qua các bài đọc và từ vựng. 1 1.1 49 Unit 4: Financial analysis Text ... make. a. take b. do c. make d. invest 14. The market has been extremely ……… over the past few years. a. volatile b. wavering c. shocking d. moving 4. 2 54 Unit 4: Financial ana...
Ngày tải lên: 25/02/2014, 08:46
Tiếng anh chuyên ngành kế toán part 10 pps
... 12 .4 5 .4 2 .4 144 .1 The following table presents the details of “Other” segment profit (loss). 1995 1996 1997 Corporate expenses $(39.7) $ (40 .2) $ (44 .3) Interest expense-net (50.8) (52.1) (46 .8) Unusual ... $972.9 $1, 047 .2 $1,319.7 United Kingdom 207.6 277.9 288.0 Venezuela 122.7 160.0 244 .2 Canada 157.5 165.1 2 04. 5 Norway 1 04. 2 145 .6 175.0 Indonesia 54. 5 92.7 128.0 Niger...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 23 pps
... to push it up, so I started low enough. He finally pushed me up to 44 5, and I ran the job later at 610. If I’d started out at 44 5, they’d have timed it at 610. Then I got him on the reaming, too. ... Costs as reported in Exhibit 7.1 =×= =×= =×= = $. , $, $. , $, $. , $, $, 4 00 1 200 4 800 1 50 1 200 1 800 1 50 1 200 1 800 8 40 0 Material Costs per ream reams Labor Costs per ream rea...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 24 ppsx
... Overhead Applied Overhead−=− =× −× =× $, $, ($ , ) ($ , ) $ 4 000 4 800 4 1 000 4 1 200 4 200 Applied Overhead Budgeted Overhead−=−$, $ ,4 680 4 000 218 Understanding the Numbers enter a budgeted number ... Drive Performance,” Harvard Business Review, 70 (Jan.–Feb. 1992): 7 1–7 9. 2. National Association of Accountants, Standard Costs and Variance Analysis (New York: NAA, 19 74...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 25 pps
... recognize as the operative entity? Who owns the assets of the business? Who can sue and be sued? 4. Continuity of life. Does the legal entity outlive the owner? This may be especially important
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 27 pps
... >$15,000 >$18,333 Marginal tax rate (percent) Corporate income (thousands) 0 10 20 30 40 50 2 54 Planning and Forecasting that these profits and losses are passed through to all partners, ... find certain employee benefits are better offered in the corporate form because Choosing a Business Form 249 even. If Phil operated the business as a sole proprietorship, by contrast, the loss...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 30 ppsx
... provisions. 282 EXHIBIT 9.11 Development timeline. VMC engineering activities 2/1 1/1 1/1 3/1 4/ 1 5/1 6/1 8/1 9/1 10/1 11/1 12/1 1/1 2/1 3/1 4/ 1 5/1 6/1 7/1 8/1 9/1 11/1 12/1 VMC distribution system development alpha VMC beta Ongoing ... forma financials. The financial statements that must be included in your 2 84 Planning and Forecasting Critical Risks ( 1–2 pages) Every new venture f...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 35 ppsx
... in connection with a home rented for 14 days or less, reciprocates by allowing taxpayers to exclude any rental income should they take advantage of the 14- day rental window. Normally, such an ... deduction ISOP Employee No tax No tax Capital gain Employer No deduction No deduction No deduction 3 34 Planning and Forecasting be transferable; no more than $100,000 of underlying stock may be i...
Ngày tải lên: 07/07/2014, 13:20