Tiếng anh chuyên ngành ngành kế toán, hệ cao đẳng chính quy

Tiếng anh chuyên ngành kế toán kiểm toán

... đến phân chia hợp lý lĩnh vực kế toán : kế toán tài kế toán quản trị Kế toán tài liên quan đến việc báo cáo thông tin cho đối tượng bên doanh nghiệp; Ngược lại kế toán quản trị chủ yếu liên quan ... these interested parties ĐỊNH NGHĨA KẾ TOÁN Có vẻ phù hợp để bắt đầu với định nghĩa thông thường kế toán Kế toán hàng loạt khái niệm kỹ thuật sử dụng để tính toán báo cáo thông tin tài đơn vị kinh ... biết am hiểu đắn kế toán không đến cách dễ dàng Nó đến có tâm làm việc chăm Nhưng bạn kiên trì, bạn ngạc nhiên mà bạn khám phá kế toán Kiến thức kế toán có giá thành công doanh nghiệp Và bạn...

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Tiếng anh chuyên ngành kế toán part 2

... Contents PART TWO PLANNING AND FORECASTING 22 3 Choosing a Business Form Richard P Mandel 22 5 The Business Plan Andrew Zacharakis 26 0 10 Planning Capital Expenditure Steven P Feinstein 29 1 11 Taxes ... Business Decisions Richard P Mandel 314 12 Global Finance Eugene E Comiskey and Charles W Mulford 353 13 Financial Management of Risks Steven P Feinstein 423 PART THREE MAKING KEY STR ATEGIC DECISIONS ... sales will be $ 720 ,000 or even a little better The wholesale cost of the items sold will be $480,000, giving a markup of $24 0,000—which is 331⁄3 % on the projected sales of $ 720 ,000 Using Financial...

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Tiếng anh chuyên ngành kế toán part 3

... XXX2 XXX3 $ 4,490 $ 7,785 $ 9,421 3, 9 43 $ 8, 433 5 ,35 2 $ 13, 137 4,540 $ 13, 961 Financing Stock repurchased, net Stock warrants sold Preferred stock dividends Cash from financing $(1,509) 538 (28) ... liabilities 874 7,928 8,802 1 ,38 5 $10,187 Preferred stock Common stock Retained earnings Total equity $ 980 13, 844 13, 614 $28, 438 $ 23, 195 18,1 73 $41 ,36 8 Total liabilities and equity $38 ,625 $52,150 Note: ... income $ 6,414 7 03 7,117 2,627 $ 4,490 $ 9,928 1,9 63 11,891 4,106 $ 7,785 $10, 937 3, 338 14,275 4,854 $ 9,421 Using Financial Statements 15 Cash Flow Statement Years Ended June 30 Operations Net...

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Tiếng anh chuyên ngành kế toán part 4

... 49 ,600 49 ,40 0 19 ,40 0 3,600 6,000 $ 69,000 54, 400 26,000 3,600 6,000 Total expenses $100,000 $128,000 $159,000 Income before taxes Income tax expense (40 %) $ 140 ,000 56,000 $ 142 ,000 56,800 $ 141 ,000 ... $720,000 48 0,000 $800,000 530,000 $900,000 600,000 Gross profit $ 240 ,000 $270,000 $300,000 Less expenses Salaries Rent Phone and utilities Depreciation Interest $ 40 ,000 36,000 14, 400 3,600 6,000 $ 49 ,600 ... 5.0 2.0 0.5 0.8 6.2% 6.2 2 .4 0 .4 0.8 7.7% 6.0 2.9 0 .4 0.7 2.1% 1.0 0.9 −0.1 −0.1 Total expenses 13.9% 16.0% 17.7% 3.8% Income before taxes Income tax expense (40 %) 19 .4% 7.8 17.8% 7.2 15.6% 6.2...

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Tiếng anh chuyên ngành kế toán part 5

... 1994 19 95 1996 $ 35 million 65 million million million 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 ... margin Operating costs Operating income Operating income $1,870 $1,122 25% $ 383 $ 64 4% $1,8 25 $1,016 30% $ 3 75 $ 168 9% $1,9 45 $1,043 28% $ 379 $ 170 9% $2,343 $1,377 28% $ 409 $ 100 4% This table ... bankruptcy; z scores between 1.81 and 2.99 are in a gray area, with scores above 2.6 75 suggesting solvency and scores below 2.6 75 suggesting bankruptcy Since the z score uses equity at market value, it...

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Tiếng anh chuyên ngành kế toán part 6

... expense (income), net $2 ,68 0,472 722,590 $2 ,64 2,453 62 0,878 $3,028,248 62 7,075 — — 3,953 36, 787 47,952 60 , 769 — (7,032) 132,303 — — — — 62 ,553 22,247 4 ,67 6 4, 061 1,834 — — — 62 ,812 — 1,319 Income ... Interest expense 1998 1999 $4,1 76. 6 $4,029.7 $4,284.8 3, 363 .3 288.0 141.0 — 3,2 26. 5 278.0 161 .2 — 3,419.8 309.8 210.7 99.7 3,792.3 3 ,66 5.7 4,040.0 384.3 111.7 364 .0 84.9 244.8 123.7 Other income ... taxes 30,283 5,5 86 57,092 38,407 382,387 157, 361 Income before equity in income of joint ventures Equity in income of joint ventures 24 ,69 7 4, 262 18 ,68 5 1,947 225,0 26 2,925 20 ,63 2 $ 227,951 Net...

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Tiếng anh chuyên ngành kế toán part 7

... 363,6 87 — 666 ,77 0 33,382 — 24,805 ( 879 ,159) — — — — — (1,863,915) 4 17, 849 (48,451) (410, 476 ) (116,491) 519 ,76 4 586,424 162,862 (164,960) (416,506) $6 47, 466 $(1,440 ,74 6) Escalon Medical Corporation, ... 115 ,74 0 Other current and long-term assets (16,862) Accounts payable and accrued expenses (360,396) Net cash provided from (used in) operating activities SOURCE : $(186, 172 ) 363,6 87 — 666 ,77 0 ... Corporation, partial consolidated statements of cash f lows, years ended June 30 1998 1999 2000 $1,193 ,78 7 $ (862,652) Cash Flows from Operating Activities Net income (loss) $ 171 , 472 Adjustments...

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Tiếng anh chuyên ngành kế toán part 8

... December 31 (in thousands) 1997 1999 $ (3,361) 3, 688 107 $ (3,069) 2,542 695 $ (4,692) 7, 084 15,402 4,152 15, 580 3,199 12,290 11,773 1 ,81 5 3 ,83 0 3,333 4, 583 $23,365 Dividend and royalty income Net expense ... million in 19 98 Special items benefited 1999 net income by $61 million, while reducing net income in 19 98 by $1 38 million After excluding these items, net operating income for 1999 was $5 48 million, ... $44.1 million Also, an asset write-down of $34.1 million partially offset a $ 48. 6 million gain from legal and patent settlements in 19 98. 30 Careful analysis of the composition of other income...

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Tiếng anh chuyên ngành kế toán part 57

... 750.000 12.500 14.755 900.000 17.500 Pay-Rate 238.62 457. 44 304.96 413.97 548.93 466.97 300.87 457. 44 396.45 466.62 548.93 426.94 207.49 457. 44 332.41 450.42 548.93 507.00 Net Pay Date of Last ... automatically, 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 conform ... different points in time An executive might examine the men’s department sales Not satisfied with the results, she might then probe to learn 557 EXHIBIT 16.7 Example of options screen for a decision...

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Tiếng anh chuyên ngành kế toán part 58

... original shareholders receive shares of the bidder In a consolidation, the firms involved become parts of an entirely new firm, with the bidder usually retaining control of the new entity All original ... the world’s largest airline and have a dominant market share in the United States, the Justice Department has demanded that certain assets and routes be divested before approval for the deal will ... multibilliondollar decisions about the future of their companies, employees, and shareholders in part by the seat of their pants When things go wrong, as the evidence demonstrates that they often...

Tiếng anh chuyên ngành kế toán part 59

... capital Failure to successfully merge cultures in such industries can be particularly problematic because key employees will depart for better working conditions The attempted 1998 merger between ... cost-saving opportunities in design, procurement, and manufacturing The deal was billed as a true partnership, and the new firm would keep operational headquarters in both Stuttgart and Detroit ... global giant Chrysler CEO Robert Eaton left quietly at the beginning of 2000 and there were other departures of high-level American executives Morale suffered as employees in the U.S realized that...

Tiếng anh chuyên ngành kế toán part 60

... Bidders must first identify an industry or market segment they will target This process should be part of a larger strategic plan for the company The next step is to develop a screening process ... the other hand, have seen the postmerger value of the Daimler-Benz shares they received fall by 60% Overvaluation: An increase in the acquirer’s stock price, especially for technology firms, may ... study of large mergers between 1992 and 1998, only 22% of the deals were cash-only Stock only (60% ) and combination cash and stock (18%) accounted for the vast majority of the deals.15 This contrasts...

Tiếng anh chuyên ngành kế toán part 61

... culture can have a huge impact on value (both positive and negative), and therefore needs to be part of the planning process from the very beginning—even before any acquisition offer is made To ... problems However, a well-thought-out plan should minimize their negative impact The most important parts of the plan are speed and communication, which are critical weapons in the fight against successful ... target that other firms cannot easily match The market must perceive the target as worth more as part of your firm than alone or with some other firm There are many practical details that potentially...

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Tiếng anh chuyên ngành kế toán part 62

... 59.7 40.3 29.8% 29.9 100.0% 55.3% 41.0 3.7 1996 $16.58 9.90 6.69 $ 4.94 4.96 $16.58 $ 9.17 6.79 0 .62 1996 14.7% 15.0 14.2 23.5% 4.1 14.7% 6.3% 19.5 50.4 15.3% 26.8% 1.3 79.4% −19.7 15.3% 1.1% 33.9 ... 8.4 1.5 2.6 13.0 0.9 1.0 8.3 1.0 1.5 55.4% 18.4% 3.6 1.8 58.8% 22.1% 4.7 2.0 63.4% 16.2% 4.4 1.6 62. 8% 30.8% 5.0 2.1 65.5% 26.0% 4.9 2.0 604 Making Key Strategic Decisions COMPAR ISON TO INDUSTRY ... This is due to ACME’s profit margin of 11%, as compared to its peers at 5% The purpose of the this part of Victoria’s analysis is to assess the risk factors of owning this business as compared to...

Tiếng anh chuyên ngành kế toán part 66

... short party Also known as “selling” the future or forward Short party: The party in a forward or future contract that will deliver the underlying asset and receive payment (i.e., the selling party) ... private and public finance of emerging technology companies since 1 966 He was assisted in the preparation of his chapter by his partner Albert Dandridge, formerly on the staff of the Securities ... as-reported net income in order to arrive at a sustainable earnings base Swap: An agreement between two parties to exchange cash f lows over a period of time Cash f lows are determined by an agreed upon...

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