câu này ra đề trước luật ban hành vb qppl 2008 tuy nhiên đều là quyết định
Tiếng anh chuyên ngành kết toán kiểm toán phần 5
... supervisors Separation of duties is another important control Activities like transaction authorization, transaction recording, and asset custody should be performed by different employees Separating ... notice "architecturally pleasing" barricades (like planter boxes or posts) to prevent crash entry Next you may be greeted by a doorman (guard), who perhaps oversees separate entrances and exits, ... item (Of course, one could use a separate account for returns and another for allowances if they wished to track information about each of these elements.) TRADE DISCOUNTS: Product catalogs often...
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Tiếng anh chuyên ngành kế toán kiểm toán
... Nhà phân tích sử dụng tài liệu kế toán để hình thành quan điểm họ vấn đề mà người làm gợi ý cho đầu tư họ Người lao động làm viêc cho công ty thành công để nghiệp cá nhân họ phát triển hơn, họ ... easily transferable, with the current holder(s) of the stock being the owners The total owners' equity (i.e., "stockholders' equity") of a corporation usually consists of several amounts, generally ... credit, such as a trade secret or a brand name that allows it to earn extraordinary profits If one is looking to buy stock in Edelweiss Corporation, they would surely give consideration to these...
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Tiếng anh chuyên ngành kế toán part 2
... for a bank loan to start her new business, Nutrivite, a retail store selling nutritional supplements, vitamins, and herbal remedies She described her concept to Kim, a loan officer at the bank ... put in $100,000 from my savings, and I’d like to borrow the remaining $40,000 from the bank Kim: Suppose the bank lends you $40,000 on a one-year note, at 15% interest, secured by a lien on the ... classified as “current” and “noncurrent”—the bank wants to see if the assets turning into cash in a year or less will provide enough cash to repay the one-year bank loan Well, in a year there should...
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Tiếng anh chuyên ngành kế toán part 3
... Balance sheets change as transactions are recorded Every transaction is an exchange, and both sides of each transaction are recorded For example, when a company obtains a bank loan, there is an ... provides the least assurance and is the least expensive level of service So the bank is asking you for the middle level of assurance when it requires a review by an independent CPA Banks usually require ... increase in a liability entitled “Bank Loan.” When the loan is repaid, there is a decrease in cash which is matched by a decrease in the Bank Loan liability After every transaction, the balance sheet...
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Tiếng anh chuyên ngành kế toán part 4
... increased leverage leads to increased volatility of incomes, increased leverage is regarded as an indicator of increased risk, though a moderate degree of leverage is thus considered desirable The ... percent-of-sales ratios is a simple but powerful technique for analyzing profitability Generally used ratios include: • Gross Profit • Operating Expenses: a In total b Individually • Selling, General, and ... of the ratios relating to short-term liquidity— the current ratio; quick, or acid test, ratio; Accounts Receivable Turnover; Inventory Turnover; and Accounts Payable Turnover If these ratios...
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Tiếng anh chuyên ngành kế toán part 5
... 29 comparison, averages should be used for all balance sheet numbers when calculating financial ratios • Financial ratios can be no more reliable than the data with which the ratios were calculated ... these error rates are relatively low, and therefore the Altman z score is generally regarded as a reasonably reliable bankruptcy predictor The z score is calculated from financial ratios in the ... indicate solvency, bankruptcy, or the gray area Professor Altman later developed a bankruptcy predictor more refined than the z score and named it ZETA ZETA uses financial ratios for times interest...
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Tiếng anh chuyên ngành kế toán part 6
... The effective tax rate ($5,586,000 divided by $30,283,000) is only about 18%, well below the 35% statutory federal tax rate for large companies By contrast, the effective tax rate ($38,407,000 ... operating income This is somewhat difficult to rationalize because currency exposure is an integral part of operations when a firm does business with foreign customers and /or has foreign operations ... “operating income” in a multistep format is an earlier subtotal than “income from continuing operations.” Moreover, operating income is a pretax measure, whereas income from continuing operations...
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Tiếng anh chuyên ngành kế toán part 7
... Smith Corporation (1999) Motors and generators Storage tank and fiberglass pipe markets Standard Register Company (1999) Document management and print production Promotional direct mail operation ... was drawn Exhibit 2.11 This summary highlights the rarity of extraordinary items under current reporting requirements Debt extinguishments represent the largest portion of the disclosed extraordinary ... extraordinary items, of the income statement A sample of discretionary extraordinary items—that is, items not treated as extraordinary by a specific standard—is provided in Exhibit 2.12 Natural...
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Tiếng anh chuyên ngành kế toán part 8
... federal tax rates: Archer Daniels Midland Company, years ended June 30 1998 1999 2000 Statutory rate Prior years tax redetermination Foreign sales corporation State income taxes, net of federal ... affected by transactions defined by management and termed special items, which are not representative of the company’s ongoing operations These transactions can obscure the underlying operating results ... from its foreign sales corporations will continue to be realized and will be ref lected in the reduced level of the ADM effective tax rate ADM’s 1998 effective tax rate was also increased by 1.4...
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Tiếng anh chuyên ngành kế toán part 57
... new IT investments INTER NET/ INTRANET/ EXTRANET The Internet, intranets, and extranets provide companies with a plethora of opportunities to find new ways of transacting business An alternative ... aligned its IT strategy and infrastructure to support the company’s overall strategy IT was the agent for change Without the newer information technologies, none of the newer strategies and directions ... these transactions occurred over the Internet, they would be referred to as extranet transactions ELECTRONIC COMMERCE Electronic commerce is changing the entire landscape in how business is transacted...
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Tiếng anh chuyên ngành kế toán part 58
... and video libraries • Conglomerate: In a conglomerate merger, the target and bidder firms are not related These were popular in the 1960s and seventies but are rare 564 Making Key Strategic Decisions ... examine the acquisition strategy and policies of Cisco Systems, the acquirer ranked No in a recent survey of corporate M&A practices As you read about these dismal transactions, can you speculate ... the practical implications of technology will be one of the first to succeed Imagination and creativity are vital Don’t be afraid of change Understand it, and embrace it 560 Making Key Strategic...
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Tiếng anh chuyên ngành kế toán part 59
... would be the beverage industry’s next Gatorade This claim unfortunately ignored the realities on the ground: Snapple had onerous contracts with its bottlers, fading marketing programs, and a distribution ... Holden, was fired Rather than deal with these issues head-on, Daimler CEO Jergen Schremp took a hands-off approach as Chrysler’s operations slowly spiraled downward The company lost several top designers, ... its practices.5 We will focus on two aspects of Cisco’s acquisition strategy: the competitive and economic forces behind it and how new acquisitions are merged into the corporate fold The strategic...
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Tiếng anh chuyên ngành kế toán part 60
... risky undertaking, the appropriate discount rate is 20% Operating efficiencies: MC is currently operating at full capacity with significant overtime Digerati has unused production capacity and could ... executives feel that Digerati is an attractive acquisition candidate that would provide them with quick access to the PC market They believe an acquisition would generate incremental after-tax ... does not want to develop its own line of new products from scratch MC has three million outstanding shares trading at $30/share Digerati Inc is a small manufacturer of high-end speakers for PCs,...
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Tiếng anh chuyên ngành kế toán part 61
... from a bank that is guaranteed from default may have a rate of return (interest) of 5% This investment has little or no risk Investments in large public company (large-cap) stocks have traditionally ... traditionally returned an average of 10% to 12% per year over the long term Small public company (small-cap) stocks have average historical rates of return in the 15% to 20% range over the long term ... to 40% premiums, M&A transactions not create value on average for the acquirer’s stockholders This information should make it clear that a carefully designed acquisition strategy, realistic estimates...
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Tiếng anh chuyên ngành kế toán part 62
... expense, decreased from to times The leverage ratios generally indicate a company’s vulnerability to business downturns Highly leverage firms are more vulnerable to business downturns than those ... Current ratio Quick ratio Activity ratios: Revenue/accounts receivable Days’ receivable COS/inventory Days’ inventory COS/payables Days’ payables Revenue/working capital Coverage/leverage ratios: ... (defined later) Apply discount rate or capitalization rate on a cost of equity basis (discussed later) Apply discount rate or capitalization rate on a weighted average cost of capital basis (discussed...
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Tiếng anh chuyên ngành kế toán part 66
... are translated at current exchange rates Nonmonetary assets, liabilities, and paid-in capital accounts are translated at historical exchange rates; cost of sales and depreciation expense are translated ... of institutions Clients have included Bankers Trust, Cho Hung Bank of Korea, Chrysler, Honeywell, ITT, Lehman Brothers, Nippon Life Insurance, Travelers Insurance, and numerous law firms Theodore ... computers with different operating systems to communicate with each other and to eliminate errors in data Temporal (remeasurement) translation procedure: A method for translating foreign currency...
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Tài liệu Một số từ tiếng anh chuyên ngành kế toán doc
... Financial ratios Chỉ số tài Financials Tài Finished goods Thành phẩm tồn kho Fixed asset costs Nguyên giá tài sản cố định hữu hình Fixed assets Tài sản cố định General and administrative ... for financial activities Chi phí hoạt động tài Extraordinary expenses Chi phí bất thường Extraordinary income Thu nhập bất thường Extraordinary profit Lợi nhuận bất thường Figures in: ... assets Hoa mòn luỹ kế tài sản cố định vô hình Depreciation of leased fixed assets Hao mòn luỹ kế tài sản cố định thuê tài Equity and funds Vốn quỹ Exchange rate differences Chênh lệch...
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Tiếng anh chuyên ngành kế toán (tr1 14)
... introductory paragraph attracts the reader’s attention and informs the reader what your main topic of discussion will be An introductory paragraph has two parts: • General statement: Several general sentences ... model below: 11 Unit 1: Accounting Basics I INTRODUCTION General Statements Thesis statements II BODY - Paragraph 1: - Paragraph 2: - Paragraph 2: A Topics sentence B Topics sentence C Topics sentence ... paragraphs as necessary, often or more explain the controlling ideas in the thesis statement The concluding paragraph reminds your reader of what you have said Remember to use a “conclusion” transition...
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Tiếng anh chuyên ngành kế toán bài 2(tr15 30)
... comparison and/or contrast is to take each point in turn and contrast them immediately, like this: I INTRODUCTION II BODY Subject Subject Subject Paragraph 1: Point to Point to Point Paragraph 2: Point ... began to rain It began to rain, (3)……………… we continued our hike (4)……………… the rain, we continued our hike • Contrast structure words - Direct opposition SENTENCES CONNECTORS however in contrast in ... of incorporation B To break up a partnership or corporation Asset C The agreement telling the terms and conditions of a partnership Bankrupt D Dissolve E A share of the profits of corporation which...
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