Tiếng anh chuyên ngành kế toán part 3
Tiếng anh chuyên ngành kế toán part 3
. expenses 3, 787 4, 035 5,242 Total expenses $ 8,848 $ 9,819 $12,019 Operating income $ 6,414 $ 9,928 $10, 937 Investment income 7 03 1,9 63 3 ,33 8 Income before. assets $21,702 $30 ,30 8 Property and equipment, net $ 1,611 $ 1,9 03 Investments 15 ,31 2 19, 939 Total fixed assets $16,9 23 $21,842 Total assets $38 ,625 $52,150
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Tiếng anh chuyên ngành kế toán part 2
. Decisions 31 4 Richard P. Mandel 12. Global Finance 35 3 Eugene E. Comiskey and Charles W. Mulford 13. Financial Management of Risks 4 23 Steven P. Feinstein PART. Equipment $36 ,000 Capital: Jan 1 100,000 Less depreciation 3, 600 Add net income 84,000 Net equipment $32 ,400 32 ,400 Less drawings (76,000) Capital: Dec 31 108,000
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Tiếng anh chuyên ngành kế toán part 4
. December 31 Change Year 1 Year 2 Year 3 Years 1 3 Sales 100.0% 100.0% 100.0% 0.0% Less cost of goods sold 66.7 66.2 66.7 0.0 Gross profit 33 .3% 33 .8% 33 .3% 0.0%. Debt Equity = + = + = $, ($ , $ , ) % 150 000 150 000 30 0 000 33 1 3 Using Financial Statements 23 In summary, the ratios used to assess long-term solvency
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Tiếng anh chuyên ngành kế toán part 5
. Quarter 4 3 2 1 Net sales $1,870 $1,825 $1,945 $2 ,34 3 Gross margin $1,122 $1,016 $1,0 43 $1 ,37 7 Gross margin 25% 30 % 28% 28% Operating costs $ 38 3 $ 37 5 $ 37 9. Statements 33 SUMMARY AND CONCLUSIONS Financial statements contain critical business information and are used for many different purposes by many different parties
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Tiếng anh chuyên ngành kế toán part 6
. certain assets — 132 ,30 3 4,061 Charge to record plant closing costs — — 1, 834 Pre-opening expenses 3, 9 53 — — Charge to record store closing costs 36 ,787 — — Write-down. 62,5 53 62,812 Loss on sale of equity securities — 22,247 — Other expense (income), net (7, 032 ) 4,676 1 ,31 9 Income before income taxes 30 ,2 83 57,092 38 2 ,38 7
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Tiếng anh chuyên ngành kế toán part 7
. Depreciation method 4 3 — 2 Business process reengineering (EITF 97- 13) — 28 10 2 Impairment of long-lived assets (SFAS 121) 134 39 3 — Reporting entity. activities: Depreciation and amortization 33 1,987 36 3,687 666,770 Equity in net loss of joint venture — — 33 ,38 2 Income from license of intellectual laser
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Tiếng anh chuyên ngành kế toán part 8
. of operations 4,152 12,290 3, 830 Foreign currency transaction losses 15,580 11,7 73 3 ,33 3 Miscellaneous 3, 199 1,815 4,5 83 $ 23, 365 $26,046 $29,540 Note: Note. sales 16 21 73 Work force reduction charges (3) (60) (3) Pending claims and settlements 15 108 35 Other items — 23 (10) Total special items $65 $( 138 ) $61 Note:
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Tiếng anh chuyên ngành kế toán part 57
. 129.29 27.50 30 4.96 3 4 1/7/96 40.0 4.0 678. 73 42.08 9.84 175.5060 034 37 .33 4 13. 97 4 5 1/7/96 40.0 0.0 900.00 55.80 13. 05 232 .722 49.50 548. 93 5 6 1/7/96. 207.49 13 2 1/21/96 40.0 0.0 750.00 46.50 10.88 1 93. 935 41.25 457.44 14 3 1/21/96 40.0 2.4 545.00 33 .79 7.90 140.9261 29.98 33 2.41 15 4 1/21/96 40.0 6.7 738 .49
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Tiếng anh chuyên ngành kế toán part 58
. company. SOURCE : Mergers & Acquisitions, September 2000. 1981 19 83 1985 1987 1989 1991 19 93 1995 1997 1999 Year Number of deals Value (billions) Number of. 4.2 19 93 Merck & Co. Medco Containment Services 6.2 1994 AT&T Corp. McCaw Cellular Inc. 18.9 1995 AirTouch Communications US West Inc. 13. 5 1996
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Tiếng anh chuyên ngành kế toán part 59
. killed margins. Disaster Deal No. 3 The 1998 $ 130 billion megamerger between German luxury carmaker Daimler- Benz and the #3 U.S. automobile company, Chrysler. go over well in the conservative environment at NCR, and by 1994, only 5 of 33 top NCR managers remained with the company. Disaster Deal No. 2 Throughout
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