Tiếng anh chuyên ngành kế toán part 6

. 47,952 — — Interest, net 60 , 769 62 ,553 62 ,812 Loss on sale of equity securities — 22,247 — Other expense (income), net (7,032) 4 ,67 6 1,319 Income before income. income taxes 5,5 86 38,407 157, 361 Income before equity in income of joint ventures 24 ,69 7 18 ,68 5 225,0 26 Equity in income of joint ventures 4, 262 1,947 2,925

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. Bliss 18. Business Valuation 593 Michael A. Crain Glossary 62 6 About the Authors 64 3 Index 64 9 PART ONE UNDERSTANDING THE NUMBERS 3 1 USING FINANCIAL. 10% of its cost of $ 36, 000. That’s $3 ,60 0 a year for depreciation. So operating expenses must be increased by $3 ,60 0 a year, from $ 96, 400 to $100,000. Now,

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. financing $ (999) $ ( 862 ) $ (2,192) Investing Additions to property and equipment $ (65 6) $ (583) $ (879) Net additions to investments (6, 6 16) (10 ,60 8) (11,048). operations $ 8,433 $ 13,137 $ 13, 961 Financing Stock repurchased, net $(1,509) $ (1 ,60 0) $ (2 ,65 1) Stock warrants sold 538 766 472 Preferred stock dividends

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. Less cost of goods sold 66 .7 66 .2 66 .7 0.0 Gross profit 33.3% 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. 49,400 54,400 Phone and utilities 14,400 19,400 26, 000 Depreciation 3 ,60 0 3 ,60 0 3 ,60 0 Interest 6, 000 6, 000 6, 000 Total expenses $100,000 $128,000 $159,000

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. Gross margin $1,122 $1,0 16 $1,043 $1,377 Gross margin 25% 30% 28% 28% Operating costs $ 383 $ 375 $ 379 $ 409 Operating income $ 64 $ 168 $ 170 $ 100 Operating. million 1993 65 million 1994 2 million 1995 0 million 19 96 2 million The gains averaged about $25 million over the 10 years ending in 19 96 and ranged from

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. (410,4 76) 162 , 862 Other current and long-term assets ( 16, 862 ) (1 16, 491) ( 164 , 960 ) Accounts payable and accrued expenses ( 360 ,3 96) 519, 764 (4 16, 5 06) Net. 19 96 1997 1998 1999 Debt extinguishments 60 62 73 56 Other 5 3 2 6 Total extraordinary items 65 65 75 62 Companies presenting extraordinary items 63 64

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. thousands). 19 96 1997 Precious metals stated at LIFO cost $24, 763 $ 20, 960 LIFO inventory—excess of year-end market value over LIFO cost 97,9 96 1 06, 201 SOURCE. $ (3, 361 ) $ (3, 069 ) $ (4 ,69 2) Net expense of financing and investing activities 3 ,68 8 2,542 7,084 Provisions for environmental matters, net 107 69 5 15,402

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. 9/24/ 96 11 /6/ 94 12.500 H 4 Sally D Kraft 4 567 89012 S 0 10/5 /65 3 /6/ 92 3/5/ 96 14.755 H 5 Charlie Malt 567 890123 S 1 6/ 6/80 6/ 2/93 6/ 17/ 96 900.000 S 6 John. 3 1/14/ 96 40.0 8.0 65 0.00 40.30 9.43 168 .077 35.75 3 96. 45 9 4 1/14/ 96 40.0 7.9 765 .05 47.43 11.09 197.82578 86 42.08 466 .62 10 5 1/14/ 96 40.0 0.0 900.00

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. axis) Total value (right axis) 0 2,000 4,000 6, 000 8,000 10,000 12,000 0 200 400 60 0 800 1,000 1,200 1,400 1 ,60 0 EXHIBIT 17.2 A decade of megadeals . Price. 78.9 2000 America Online Inc. Time Warner Inc. 1 56. 0 SOURCE : Mergers & Acquisitions, September 2000. 566 Making Key Strategic Decisions and long-term

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. Mercedes-Benz’s part. ”* The stock market agreed as the two companies’ shares rose by a combined $8 .6 bil- lion at the announcement. A 6. 4% increase in. successfully merge cultures in such industries can be particularly problematic because key employees will depart for better work- ing conditions. The attempted

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