Hidden Financial Risk phần 9 pdf

... 2,674 2,0 09 Free Cash Flow $1,621 ($1,446) ($ 3 69) Panel C: FCF as CFO—CFI 2000 199 9 199 8 Cash from Operating Activities $4,7 79 $1,228 $1,640 Cash from Investing Activities 4,264 3,507 3 ,96 5 Free ... Net Working Capital 1,7 69 ( 1,000) (233) Free Cash Flow ($4,4 29) ($1,816) $1,501 Panel B: FCF as CFO—Capital Expenditures 2000 199 9 199 8 Cash from Operating Activities $4,7 79 $1,...

Ngày tải lên: 14/08/2014, 05:20

... Expense (447) ( 791 ) (1,238) Investment Income (2 89) 0 (386) Other Income 99 (2) 97 Minority Interest Net Income 0 0 (1 39) Income before Taxes 3, 399 333 3, 496 Income Taxes 1,222 97 1,3 19 Net Income ... Operating Revenues 19, 8 89 14,750 29, 727 Cost of Goods Sold (6,204) (9, 083) (10 ,92 4) Gross Profit 13,685 5,667 18,803 SG&A Expenses (9, 994 ) (4,541) (13 ,98 6) Operating...

Ngày tải lên: 14/08/2014, 05:20

... for Period Ended December) 2001 2000 199 9 Operating Revenues: Passenger 12 ,96 4 15,657 13 ,94 9 Cargo 506 583 561 Other, Net 4 09 501 373 Total Operating Revenues 13,8 79 16,741 14,883 Operating Expenses: Salaries ... organ- ization of chartered financial analysts. The AIMR promotes the capitalization of all leases: Financial Reporting in the 199 0s and Beyond (Charlottesville, VA: AI...

Ngày tải lên: 14/08/2014, 05:20

... 29, 2004 10:5 Char Count= 0 86 Applied C# in Financial Markets Figure 7.1 Screenshot of the new project window Figure 7.2 Class view panel and changing the name WY042-07 WU042-Worner July 29, ... 7.4 Adding a class from the class view panel WY042-07 WU042-Worner July 29, 2004 10:5 Char Count= 0 94 Applied C# in Financial Markets // Required for Windows Form Designer support // Initialize...

Ngày tải lên: 10/08/2014, 07:21

... OUCH! 14 01 Ketz Chap 5/21/03 9: 59 AM Page 14 mid 199 0s. He apparently also managed the books to give the firm a healthy set of financial figures in 199 6, 199 7, and 199 8. The legerdemain here was ... Accounting Scandal? 9 01 Ketz Chap 5/21/03 9: 59 AM Page 9 00 Ketz FM 5/21/03 9: 58 AM Page ii 00 Ketz FM 5/21/03 9: 58 AM Page x For Charity and Benjamin 00 Ketz FM 5/21/03 9:...

Ngày tải lên: 14/08/2014, 05:20

... Corporation 89. Waste Management Incorporated 90 . WebSecure Incorporated 91 . Wilshire Financial Services Group Incorporated 92 . Wiz Technology, Incorporated 199 8 93 . 3Com Corporation 94 . 4Health, ... (Continued) 190 . USWeb Corporation 191 . Versar, Incorporated 192 . Versatility Incorporated 193 . Vesta Insurance Group Incorporated 194 . Wheelabrator Technologies Incorpor...

Ngày tải lên: 14/08/2014, 05:20

... 5,8 59 4,000 (5,477) 22, 494 13,240 3,777 Fourth 3 ,97 4 1,350 1,324 1,8 89 5,888 4,000 (7,365) 27,817 18,564 1,8 89 Fifth 4,212 1,6 69 1,856 1,8 89 5 ,91 4 4,000 (9, 2 79) 33, 699 24,420 0 Notice that the ... Service Cost 9, 433 0 9, 443 First 3,337 567 0 1,8 89 5, 792 4,000 (1, 792 ) 13,346 4,000 7,555 Second 3,537 801 400 1,8 89 5,826 4,000 (3,618) 17,684 8,400 5,666 Third 3,7 4...

Ngày tải lên: 14/08/2014, 05:20

... Perspectives,” Research on Accounting Ethics ( 199 8), pp. 291 –308; F. W. Windal, Ethics and the Accountant: Text and Cases (Englewood Cliffs, NJ: Prentice-Hall, 199 1); and F. W. Windal and R. N. Corley, ... July 29, 2000 Net Income (Loss)—as Reported $1, 893 $(1,014) $2,668 Stock Option Compensation Expense, Net of Tax (1,520) (1, 691 ) (1,1 19) Net Income (Loss)—Pro Forma $ 373 $(2,705)...

Ngày tải lên: 14/08/2014, 05:20

... (November 199 7). 19. B. C. Melancon, “The Changing Strategy for the Profession, the CPA, and the AICPA: What This Means for the Education Community,” Accounting Horizons (December 199 8), pp. 397 –406. 20. ... Analysis and Use of Financial Statements, 2nd ed. pp. 18, 95 8 95 9). I also briefly touched on the topic in the notes for Chapters 3 and 5. 41. P. B. W. Miller and P. R. Bahnson,...

Ngày tải lên: 14/08/2014, 05:20

... Cir. 199 7). A lack of independence, however, may be used as evidence of the accounting firm’s intent to participate in a fraudulent scheme. See Lerch v. Citizens First Bancorp. et al., [ 199 2– 199 3 ... got shafted. While it did not pass, the Financial Accounting Fairness Act of 199 8 provides another example of the corrupting influence of money. 36 In 199 7, Representative Richard Baker...

Ngày tải lên: 14/08/2014, 05:20