Tiếng anh chuyên ngành kế toán part 8

. thousands). 1997 19 98 1999 Dividend and royalty income $ (3,361) $ (3,069) $ (4,692) Net expense of financing and investing activities 3, 688 2,542 7, 084 Provisions. termination of operations 4,152 12,290 3 ,83 0 Foreign currency transaction losses 15, 580 11,773 3,333 Miscellaneous 3,199 1 ,81 5 4, 583 $23,365 $26,046 $29,540 Note:...

10
1,029
5

Tiếng anh chuyên ngành kế toán part 2

. net income 84 ,000 Net equipment $32,400 32,400 Less drawings (76,000) Capital: Dec 31 1 08, 000 Total assets $1 48, 000 Liabilities and equity $1 48, 000 Let’s. net income 84 ,000 Net equipment $32,400 32,400 Less drawings (76,000) Capital: Dec 31 1 08, 000 Total assets $1 48, 000 Liabilities and equity $1 48, 000 Now...

10
4,879
40

Tiếng anh chuyên ngành kế toán part 3

. $16,923 $21 ,84 2 Total assets $ 38, 625 $52,150 Current Liabilities Accounts payable $ 87 4 $ 1, 083 Other 7,9 28 8,672 Total current liabilities 8, 802 9,755 Noncurrent. 1, 385 1,027 Total liabilities $10, 187 $10, 782 Preferred stock $ 980 Common stock 13 ,84 4 $23,195 Retained earnings 13,614 18, 173 Total equity $ 28, 4 38 $41,368...

10
2,911
22

Tiếng anh chuyên ngành kế toán part 4

. −0.1 Interest 0 .8 0 .8 0.7 −0.1 Total expenses 13.9% 16.0% 17.7% 3 .8% Income before taxes 19.4% 17 .8% 15.6% −3 .8% Income tax expense (40%) 7 .8 7.2 6.2 −1.6. $100,000 $1 28, 000 $159,000 Income before taxes $140,000 $142,000 $141,000 Income tax expense (40%) 56,000 56 ,80 0 56,400 Net income $ 84 ,000 $ 85 ,200 $ 84 ,600...

10
1,759
14

Tiếng anh chuyên ngành kế toán part 5

. 3 2 1 Net sales $1 ,87 0 $1 ,82 5 $1,945 $2,343 Gross margin $1,122 $1,016 $1,043 $1,377 Gross margin 25% 30% 28% 28% Operating costs $ 383 $ 375 $ 379 $ 409. score above 2.99 predicts solvency; a z score below 1 .81 predicts bank- ruptcy; z scores between 1 .81 and 2.99 are in a gray area, with scores above 2.675...

10
1,235
7

Tiếng anh chuyên ngành kế toán part 6

. 19 98 1999 Net sales $4,176.6 $4,029.7 $4, 284 .8 Cost of products sold 3,363.3 3,226.5 3,419 .8 Selling, general and administrative expense 288 .0 2 78. 0 309 .8. Ended Jan. 31 Jan. 30 Jan. 29 19 98 1999 2000 Net sales $11,0 38 $11,170 $11 ,86 2 Cost of sales 7,710 8, 191 8, 321 Gross Profit 3,3 28 2,979 3,541 Selling, general...

10
1,150
7

Tiếng anh chuyên ngành kế toán part 7

. (SOP), SOP 98- 1 and 98- 5, produced most of the accounting changes in 19 98. Statements of position are issued by the AICPA and are considered part of the. goodwill — — 417 ,84 9 Change in operating assets and liabilities: Accounts receivable (353,113) ( 48, 451) 586 ,424 Inventory 115,740 (410,476) 162 ,86 2 Other current...

10
1,082
5

Tiếng anh chuyên ngành kế toán part 57

. 493.29 30. 58 7.15 127.5549 282 27.13 300 .87 7 2 1/14/96 40.0 0.0 750.00 46.50 10 .88 193.935 41.25 457.44 8 3 1/14/96 40.0 8. 0 650.00 40.30 9.43 1 68. 077 35.75. 11.09 197 .82 5 788 6 42. 08 466.62 10 5 1/14/96 40.0 0.0 900.00 55 .80 13.05 232.722 49.50 5 48. 93 11 6 1/14/96 40.0 0.0 700.00 43.40 10.15 181 .006 38. 50 426.94...

10
1,009
1

Tiếng anh chuyên ngành kế toán part 58

. company. SOURCE : Mergers & Acquisitions, September 2000. 1 981 1 983 1 985 1 987 1 989 1991 1993 1995 1997 1999 Year Number of deals Value (billions) Number. Inc. 18. 9 1995 AirTouch Communications US West Inc. 13.5 1996 Walt Disney Co. Capital Cities/ABC Inc. 18. 9 1997 Bell Atlantic Corp. NYNEX Corp. 21.3 19 98 Travelers...

10
770
0

Tiếng anh chuyên ngành kế toán part 59

. such industries can be particularly problematic because key employees will depart for better work- ing conditions. The attempted 19 98 merger between Computer. a brilliant move on Mercedes-Benz’s part. ”* The stock market agreed as the two companies’ shares rose by a combined $8. 6 bil- lion at the announcement....

10
803
1