Tiếng anh chuyên ngành kế toán part 2
Tiếng anh chuyên ngành kế toán part 2
. van Breda xii Contents PART TWO PLANNING AND FORECASTING 22 3 8. Choosing a Business Form 22 5 Richard P. Mandel 9. The Business Plan 26 0 Andrew Zacharakis. Statement for the Year Ending December 31, 20 0X Sales $ 720 ,000 Less cost of goods sold 480,000 Gross profit 24 0,000 Less expenses Salaries $ 40,000 Rent
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 3
. XXX2 XXX3 Revenue $15 ,26 2 $19,747 $22 ,956 Cost of revenue 2, 460 2, 814 3,0 02 Research and development 2, 601 2, 970 3,775 Other expenses 3,787 4,035 5 ,24 2. 4,846 Short-term investments 12, 261 18,9 52 Accounts receivable 2, 245 3 ,25 0 Other 2, 221 3 ,26 0 Total current assets $21 ,7 02 $30,308 Property and equipment,
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 4
. 33.8% 33.3% 0.0% Less expenses Salaries 5.6% 6 .2% 7.7% 2. 1% Rent 5.0 6 .2 6.0 1.0 Phone and utilities 2. 0 2. 4 2. 9 0.9 Depreciation 0.5 0.4 0.4 −0.1 Interest. December 31 Year 1 Year 2 Year 3 Sales $ 720 ,000 $800,000 $900,000 Less cost of goods sold 480,000 530,000 600,000 Gross profit $24 0,000 $27 0,000 $300,000 Less
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 5
. dollars: Quarter 4 3 2 1 Net sales $1,870 $1, 825 $1,945 $2, 343 Gross margin $1, 122 $1,016 $1,043 $1,377 Gross margin 25 % 30% 28 % 28 % Operating costs $. by Delta Air Lines: 3 19 92 $35 million 1993 65 million 1994 2 million 1995 0 million 1996 2 million The gains averaged about $25 million over the 10 years
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 6
. sales $3,575,774 $3,5 42, 2 02 $4,107,736 Cost of sales $2, 680,4 72 $2, 6 42, 453 $3, 028 ,24 8 Selling, general and administrative 722 ,590 620 ,878 627 ,075 Charge to. 4 ,26 2 1,947 2, 925 Net income $ 28 ,959 $ 20 ,6 32 $ 22 7,951 Note: Per share amounts omitted. SOURCE : Shaw Industries Inc., annual report, January 20 00, 24 .
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 7
. goodwill — — — 2 Depreciation method 4 3 — 2 Business process reengineering (EITF 97-13) — 28 10 2 Impairment of long-lived assets (SFAS 121 ) 134 39 3 —. receivable (353,113) (48,451) 586, 424 Inventory 115,740 (410,476) 1 62, 8 62 Other current and long-term assets (16,8 62) (116,491) (164,960) Accounts payable
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 8
. operations 4,1 52 12, 290 3,830 Foreign currency transaction losses 15,580 11,773 3,333 Miscellaneous 3,199 1,815 4,583 $23 ,365 $26 ,046 $29 ,540 Note: Note. results over the most recent three years; comparing, for example, 20 01 with 20 02 and 20 02 with 20 03 is standard. Locating nonrecurring items in MD&A is
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 57
. 391 .23 24 .26 5.67 101.16 425 34 21 . 52 238. 62 1 2 1/7/96 40.0 0.0 750.00 46.50 10.88 193.935 41 .25 457.44 2 3 1/7/96 40.0 0.0 500.00 31.00 7 .25 129 .29 27 .50. 7.90 140. 926 1 29 .98 3 32. 41 15 4 1 /21 /96 40.0 6.7 738.49 45.79 10.71 190.9581 624 40. 62 450. 42 16 5 1 /21 /96 40.0 0.0 900.00 55.80 13.05 23 2. 722 49.50 548.93
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 58
. E-Business 2. 0 (Boston: Addison-Wesley, 20 00). Nickerson, Robert, Business and Information Systems, 2nd ed. (Upper Saddle River, NJ: Prentice-Hall, 20 01).. (right axis) 0 2, 000 4,000 6,000 8,000 10,000 12, 000 0 20 0 400 600 800 1,000 1 ,20 0 1,400 1,600 EXHIBIT 17 .2 A decade of megadeals . Price Year Bidder Target
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 59
. Beginning in 1993, Cisco has acquired 51 companies, 21 of them in the 12- month period ending March of 20 00. Not every one of these deals has been a winner,. = + () = ∞ ∑ ∆CF r t t t 1 0 Net advantage of merging = 1 million4 10 2 1 5 35 2 0 2 + () [] −− × () =−$ $ $. % $ $. 576 Making Key Strategic Decisions
Ngày tải lên: 19/08/2013, 11:10