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

... 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...

Ngày tải lên: 13/08/2013, 17:07

... 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 S...

Ngày tải lên: 19/08/2013, 11:10

... 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 e...

Ngày tải lên: 19/08/2013, 11:10

... 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 36,0...

Ngày tải lên: 19/08/2013, 11:10

... 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% $...

Ngày tải lên: 19/08/2013, 11:10

... 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 8...

Ngày tải lên: 19/08/2013, 11:10

... 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 )...

Ngày tải lên: 19/08/2013, 11:10

... 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...

Ngày tải lên: 19/08/2013, 11:10

... 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 co...

Ngày tải lên: 19/08/2013, 11:10

... 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...

Ngày tải lên: 19/08/2013, 11:10

... 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 ....

Ngày tải lên: 19/08/2013, 11:10

... 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...

Ngày tải lên: 19/08/2013, 11:10

... 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 s...

Ngày tải lên: 19/08/2013, 11:10

... 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 IND...

Ngày tải lên: 19/08/2013, 11:10

... 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 Securiti...

Ngày tải lên: 19/08/2013, 11:10