đề thi môn tiếng anh chuyên ngành kế toán
BÀI GIẢNG MÔN TIẾNG ANH CHUYÊN NGÀNH KẾ TOÁN - TÀI CHÍNH pptx
Ngày tải lên: 18/03/2014, 05:20
Tiếng anh chuyên ngành kế toán part 2
... goods sold, or $40,000. This $40,000 will more than cover the cash shortage of $30,000. Pat: That’s a perfect solution! Now, can we see how the balance sheet would look in this case? Kim: Sure. ... add up to $65,000. But there is only $35,600 cash on hand. This leaves a cash shortage of almost $30,000 ($65,000 less $35,600). Do you think that will force me to 4 Understanding the Numbers Nutrivite Projected ... increased by $3,600 a year, from $96,400 to $100,000. Now, moving on, how much do you think your sales will be this year? Pat: I’m confident that sales will be $720,000 or even a little better....
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 3
... bankruptcy. The urgency of this question is why current assets (which are expected to turn into cash within a year) and current liabilities (which are expected to be paid in cash within a year) are shown ... LIQUIDITY In the emergency room the first question is: Can this patient survive? Simi- larly, the first issue in analyzing financial statements is: Can this company sur- vive? Business survival means being ... convey much valuable information about the enterprise to anyone who knows how to analyze them. This informa- tion goes to the core of the organization’s business strategy and the effec- tiveness...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 4
... 5, or about 70 days. Whether this is good or bad depends on industry standards. Companies in the auto- retailing or the furniture-manufacturing industry would accept this ratio. In the supermarket ... $21,600/$120,000 18% This ratio indicates the raw (or basic) earning power of the business. Raw earn- ing power is independent of whether assets are financed by equity or debt. This independence ... dividends. This makes debt less risky than equity to the investors, and so debt holders are willing to accept a lower rate of return than hold- ers of the riskier equity securities. This contrast...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 5
... fu- ture earnings of their burden. We do not claim that this was done in the case of Mason Dixon Bancshares, but its results are consistent with this practice. Though exceptions like the Mason Dixon ... materials for this analysis; however, the formidable task of creating—an analysis comparable to that provided by Mason Dixon—is typically left to the user. The central goal of this chapter is ... or bankruptcy. This type of information is of critical importance to present and potential creditors and investors. There are several different methods of analysis for obtaining this predictive...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 6
... of nonrecurring items create difficult judgment calls in implementing this concept of operating income. Management may use this flexibility to manage the operating income number. That is, the ... by the goal of maintaining stable growth in this key performance measure. Some of the items in Exhibit 2.7 would seem to have been equally at home within the operating income section. An environmental ... and multistep income statement. This format is outlined in Exhibit 2.8. The income statement of AK Steel Holding Corporation, shown in Exhibit 2.9, illustrates this format. Each of the special...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 7
... results. This princi- ple caused Escalon to recognize its share of its investee’s loss in 2000. How- ever, there is no cash outflow on Escalon’s part associated with simply recognizing this loss ... 2.11. This summary highlights the rarity of extraordinary items under current reporting requirements. Debt extinguishments represent the largest portion of the disclosed extraordinary items. This ... of the Escalon statement of cash flows, a portion of which is included in Exhibit 2.16, reveals this not to be the case. Cash inflows of $2,059,835 and $2,117,180 from the sales of Betadine and...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 8
... foreign-currency assets and liabilities will expand and contract. This results, in turn, in foreign currency transaction gains and losses. This is the essence of the concept of currency exposure. Translation ... as-reported net income of Mason Dixon Bancshares. This restatement re- moved the effects of all items considered by Mason Dixon to be nonrecur- ring. 32 This disclosure was found in the MD&A of ... statement. However, some large nonrecurring items underlie this net balance. Notice the very large increase in the provision for environmental matters. This increase is in turn offset in part by the sharp...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 57
... automati- cally, 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 ... class of software that is used mostly by middle-level and senior executives to make decisions, this software combines many of the features of traditional ex- ception reporting with the graphical ... analysis. Typically, most data in a database or data warehouse is three dimensional and looks something like a Rubic’s cube. Consider a database model for a chain of 300 retail stores. The first...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 58
... world. This explosion in deal making might lead one to assume that mergers and ac- quisitions are an easy way for corporate managers to create value for their shareholders. To assess this, we ... Bliss The subject of this chapter is growth by acquisition; few other business transac- tions receive more scrutiny in both the popular and academic presses. There are several reasons for this attention. ... return. To lose sight of this simple fact or to succumb to the emotion and frenetic pace of M&A deal-making activities is a sure path to an unsuccessful result. Our goal in this chapter is to identify...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 59
... had quit or been fired, and the company’s third-quarter loss was an astounding $512 million. As if all of this weren’t bad enough, DaimlerChrysler’s third-largest shareholder, Kirk Kekorian, ... two, but the important thing to under- stand is that changes in share prices simply reflect the market’s expectations about future cash flows or their risk—nothing more and nothing less. If in- vestors ... announcement. In spite of this, Quaker’s man- agers proceeded, pushing the deal through on the promise that Snapple would be the beverage industry’s next Gatorade. This claim unfortunately ignored...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 60
... these criteria. The companies on this shortened list should be first an- alyzed assuming they would remain as a stand-alone business after the acquisi- tion. This analysis should go beyond just ... criteria: 14 Other popular tools for this analysis include SWOT (strengths, weak- nesses, opportunities, and threats) analysis, the Porter’s Five Forces model, and gap analysis. Once this process is completed, ... market value and there is no creation of goodwill. Because of this, there is no reduction in net income due to goodwill amortization. This method requires that the acquired firm’s shareholders maintain...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 61
... executives should con- sider keeping the entities separate for some time period. This allows each to operate comfortably within its own culture while at the same time learning to appreciate the strengths ... alternative. The second economic principle in valuation is the principle of substitution. This states that the value of something tends to be determined by the cost of acquiring an equally desirable substitute. ... financial benefits, such as cash flows, into a present single amount. This approach is based on the concept that the value of something is its expected future benefits expressed in present value dollars....
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 62
... peers at 22%. This is due to ACME’s profit margin of 11%, as com- pared to its peers at 5%. The purpose of the this part of Victoria’s analysis is to assess the risk fac- tors of owning this business ... is the direct equity methodology. Under this approach a company’s net income or cash flow is the basis to determine the value of the company’s stock. This methodology either capitalizes net income ... had a ratio of 1.6 while ACME had a current ratio of 1.0. This is likely due to ACME having a significant portion of its financ- ing due within twelve months as opposed to longer term financing. •...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 66
... that the computer is currently using. In human terms, you can think of RAM as the memory storing part of your brain. When you are thinking about a problem, you are using your own RAM to work through ... external financial reporting. His most recent publications in this area are chapters on Activity Based Accounting and Profit Planning for the third edition of The Portable MBA in Finance and Accounting. John ... financial analysis, Guide to Financial Re- porting and Analysis, was published in July 2000. A third book on how accounting is used to mislead investors, The Financial Numbers Game: Identi- fying...
Ngày tải lên: 19/08/2013, 11:10
Tài liệu Một số từ tiếng anh chuyên ngành kế toán doc
... progress Chi phí sản xuất kinh doanh dở dang - Accounting entry: bút toán Accrued expenses Chi phí phải trả - Accumulated: lũy kế Advance clearing transaction: quyết toán tạm ứng (???) Advanced ... trước ngưòi bán - Advances to employees Tạm ứng - Assets Tài sản - Balance sheet Bảng cân đối kế toán - Bookkeeper: người lập báo cáo Capital construction: xây dựng cơ bản Cash Tiền mặt - Cash ... đến hạn trả - Deferred expenses Chi phí chờ kết chuyển - Deferred revenue Người mua trả tiền trước - Depreciation of fixed assets Hao mòn luỹ kế tài sản cố định hữu hình - sự nghiệp - Non-business...
Ngày tải lên: 19/01/2014, 09:20
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