phương pháp nhiễu xạ tia x 2

... dụng vốn  Với ρ = 20 %, rd = 8% TH %D %E D/E re WACC1 TH1 0% 100% 20 % 20 % TH2 20 % 80% 0 .25 23 % 20 % TH3 40% 60% 0.67 28 % 20 % TH4 60% 40% 1.5 38% 20 % Chi phí sử dụng vốn  Nhận x t:   re giảm D/E ... vốn Năm Doanh thu 120 0 Đầu tư -1000 NCFTIPV -1000 120 0 120 0 − 1000 ρ= = 20 % 1000 Nguồn: Joseph Tham (20 05) Chi phí sử dụng vốn Năm -1000 120 0 Ngân lưu tài trợ, rd = 8% 400 -4 32 NCFEPV -600 768 ... vốn chủ sở hữu  Suất chiết khấu WACC2 = %D*rd(1-t) + %E*re WACC2 = WACC1 – ts t = thuế suất thuế thu nhập doanh nghiệp ts = tỷ suất chắn thuế lãi vay * WACC2 tăng D/E giảm Năm … Ngân lưu vào Doanh...

Ngày tải lên: 20/11/2014, 13:46

... REFERENCES APPENDIX Screenshot of Enterprise Complete Business Application Suite Screenshot of example form of US F&A Application Software Term Type Classification 25 25 26 28 29 29 32 33 34 34 35 ... Source Text II.4.1 Features of SL Terms a Sub-technical terms b Highly technical terms • Single terms Single terms as nouns, verbs and past participles 16 17 17 18 18 18 19 19 20 21 22 23 23 Single ... text is said to primarily distinguish it from other language styles Giap, N T (1999, p207 -27 8) states "Terminology is a special part of language It contains fixed words or phrases, which are exact...

Ngày tải lên: 07/09/2013, 13:06

... END OF WORKSHOP - RETURN TO SAP MENU Useful Transaction Codes S_ALR_870 123 26 S_ALR_870 123 28 FS00 FB50 FB03 FAGLB03 FB 02 FB04 Display Chart of Accounts G/L Account List Display G/L Account Enter ... screen? 21 Click on (Back) once and accept any warning messages with Enter 22 Then, click on number 23 Click on the exit icon and acknowledge the warning message by choosing YES – there will be ... Accounting (V 120 1) Page 12 FI 5: Display G/L Account Document Exercise Display a G/L account document Task Use the SAP Easy Access Menu to display the G/L account document you have just created 24 To...

Ngày tải lên: 16/12/2013, 15:23

... ‫001מ‬ 32, 600 Totals 32, 500 Bal (11) ( 12) (13) (14) (15) Cash EXHIBIT 2- 7 4,400 Accts Rec 4,400 11,000 ‫000,1מ‬ Prepaid Rent 12, 000 Assets 27 ,800 27 ,800 Inventory 24 ,7 92 ‫8 02 ‬ 25 ,000 Equip Adjustments ... of Financial Accounting 50 CHAPTER QUESTIONS 2- 1 2- 2 2- 3 2- 4 2- 5 2- 6 2- 7 2- 8 2- 9 Describe each part of the basic accounting equation Identify one example of each item or term in this equation ... ‫000 ,21 ם‬ Prepaid Rent Assets 27 ,800 ‫0 02, 2מ‬ ‫000,03ם‬ Inventory Equip 24 ,7 92 ‫8 02 ‬ ‫000, 52 ‬ Transaction Analysis Summary 30,000 ‫000,03ם‬ Accts Pay 50 ‫05מ‬ ‫001ם‬ Unearned Revenue 120 ‫ 021 ם‬...

Ngày tải lên: 17/01/2014, 04:20

... Theory 20 : 23 1-59 Hayes, R., and S Schaefer 20 00 “Implicit Contracts and the Explanatory Power of Top-Executive Compensation for Future Performance.” RAND Journal of Economics 31, no 2: 27 3-93 ... two final studies that have exploited the CIFAR index First, Levine, Loayza, and Beck (20 00) examine whether cross-country differences in legal and accounting systems explain differences in the ... literature on regulation of disclosure 21 See Ball (20 01) for a discussion of a variety of infrastructure requirements for quality financial reporting 22 The Opacity Index, developed by PriceWaterhouse-Coopers,...

Ngày tải lên: 17/02/2014, 09:20

... enterprise.) Tax accounting usually refers 1-7 _ Financial Accounting and Accounting Standards to tax planning, advising on tax matters, and/or preparing tax returns ... Standards: Exposure Draft Statement of Financial Accounting Standards Discussion Memorandum The chronological order in which these items are released is as follows: a 1, 2, b 1, 3, c 2, 3, d 3, 1, Explanation: ... e all of the above, except a Approach and Explanation: Before you read the alternative answers, mentally list the facts you know about the AICPA Its Accounting Standards Executive Committee is...

Ngày tải lên: 17/02/2014, 10:20

... 900(B) $ 20 ,000 $ 2, 500 = $ 6,000 + $ 30,000 $ 20 ,000 $ 2, 500 = $ 6,000 + $ 5,700 $ 30,000 (20 0) $ 700 $ 5,700 (2, 600)(C) $ 700 $ 20 ,000 $ 2, 500 = $ 6,000 + $ 30,000 $ 700 $ 20 ,000 $ 2, 500 = $ ... For the Month Ended 20 10 July 31 Revenues: Service $ 5,700 revenue Expenses: Salaries $ 2, 600 expense Rent expense 400 Gas and oil 600 expense Total 3,600 expenses Net income $ 2, 100 (A) B Statement ... Stock 20 ,000 $ 6,000 $ 30,000 20 ,000 $700 $ 2, 500 = $ 2, 500 = $ 6,000 + $ 30,000 (20 0) Balances after transaction Office Equipment Stockholders' +Equity Increased by $20 0 Decreased by $20 0 2. 9.4...

Ngày tải lên: 18/02/2014, 01:20

... Total = Proprietors’ funds + 10,000 Introduced Profit 12, 200 Drawings 20 ,000 2, 700 ( 500) 22 ,20 0 Liabilities 22 ,20 0 Note that the business expenses have reduced the profit {£3,000 - £300} and reduced ... Total = Proprietors’ funds + 10,000 Introduced Profit 12, 200 Drawings 20 ,000 2, 700 (500) 22 ,20 0 Liabilities 22 ,20 0 Note that the business expenses have reduced the profit {£3,000 - £300} and reduced ... Proprietors’ funds + Liabilities 10,000 Introduced 3,000 Profit 12, 200 Drawings 20 ,000 Trade payables 2, 700 (500) 3,000 25 ,20 0 22 ,20 0 3,000 Sale on Credit Kitten has found a buyer for her entire...

Ngày tải lên: 18/02/2014, 01:20

... dimension as follows: 21 00 22 00 23 00 Support Services - Students Support Services - Instructional Staff Support Services - General Administration V - 24 00 25 00 26 00 27 00 28 00 Support Services ... EDUCATION Term Expires John Lewis, Chairman Durham ( jml 529 225 7@aol.com ) 20 02 Ann McArdle Manchester (amcardle@sheehan.com) 20 00 Gail F Paine Intervale ( g_paine@unhf.nh.edu ) 20 04 Joel C Olbricht ... users who are not a part of the LEA Examples of external reports include: • • • • District budget forms (MS 22 and MS 26 /27 ) Annual Financial Report (DOE 25 ) General purpose financial statements...

Ngày tải lên: 18/02/2014, 01:20

... University Press First published in print format 20 09 ISBN-13 978-0-511-67 527 -0 eBook (NetLibrary) ISBN-13 978-0- 521 -195 82- 9 Hardback ISBN-13 978-0- 521 - 124 16-4 Paperback Cambridge University Press ... the Monograph 11 14 Conceptual Framework 17 2. 1  Households as Corporate Firms: The Analogy 2. 2  Overview of Financial Accounting Introduction 17 20 Part II  Household Financial Accounting ... Assets, Liabilities and Wealth 4 .2 Human Capital and Other Intangible Assets 4.3  Gifts and Transfers 4.4  Inventories and Multi-Period Production 47 50 52 56 ix x Contents   4.5  Outputs from...

Ngày tải lên: 07/03/2014, 15:20

... business Major Types of Accounting • Tax accounting involves tax compliance and tax planning – Tax compliance involves the calculation of the company's tax liability after the transactions for ... Accounting • Tax accounting involves tax compliance and tax planning – Tax planning involves the consideration of a transaction before it has taken place in order to determine tax consequences ... services to customers • Expenses are the costs incurred to generate revenues The Income Statement • If revenues exceed expenses, then the result is net income • If expenses exceed revenues, then...

Ngày tải lên: 15/03/2014, 17:20

... (III) VerDate 11-MAY -20 00 08:10 Oct 05, 20 01 Jkt 000000 PO 00000 Frm 00003 Fmt 0486 Sfmt 0486 74850.TXT HCOM1 PsN: HCOM1 14 23 24 VerDate 11-MAY -20 00 08:10 Oct 05, 20 01 Jkt 000000 PO 00000 ... unrelated expenses To correct the reserve error, Xerox cut its 1998 and 1999 pretax profit by $100 million, while adding $6 million to 20 00’s pretax figure Xerox’s acknowledgment of problems hasn’t dissuaded ... them VerDate 11-MAY -20 00 08:10 Oct 05, 20 01 Jkt 000000 PO 00000 Frm 00 022 Fmt 6633 Sfmt 6 621 74850.TXT HCOM1 PsN: HCOM1 19 • We held four days of public hearings in February 20 00 (two days in San...

Ngày tải lên: 15/03/2014, 22:20

... VerDate 0ct 09 20 02 10 :20 Oct 18, 20 02 Jkt 08 129 6 PO 00000 Frm 00008 Fmt 6633 Sfmt 66 02 W:\DISC\806 82 806 82 g:\graphics\806 82. 0 02 VerDate 0ct 09 20 02 10 :20 Oct 18, 20 02 Jkt 08 129 6 PO 00000 Frm ... 09 20 02 10 :20 Oct 18, 20 02 Jkt 08 129 6 PO 00000 Frm 00011 Fmt 6633 Sfmt 66 02 W:\DISC\806 82 806 82 g:\graphics\806 82. 005 VerDate 0ct 09 20 02 10 :20 Oct 18, 20 02 Jkt 08 129 6 PO 00000 Frm 000 12 Fmt ... (III) VerDate 0ct 09 20 02 10 :20 Oct 18, 20 02 Jkt 08 129 6 PO 00000 Frm 00003 Fmt 0486 Sfmt 0486 W:\DISC\806 82 806 82 46 38 28 54 57 VerDate 0ct 09 20 02 10 :20 Oct 18, 20 02 Jkt 08 129 6 PO 00000 Frm 00004...

Ngày tải lên: 15/03/2014, 22:20

... Governments 521 789 506 505 567 1 52 726 359 657 25 4 658 23 6 –0 12 003 –006 –009 –013 003 –001 -–003 008 –003 –003 –003 521 789 506 505 567 1 52 726 359 657 25 4 658 23 6 521 789 506 505 567 1 52 726 ... 506 505 567 1 52 726 359 657 25 4 658 23 6 521 789 506 505 567 1 52 726 359 657 25 4 658 23 6 521 789 506 505 567 1 52 726 359 657 25 4 658 23 6 • Consumer groups • External auditors • Customers • ... 20 12 Estimate* $190,000 94,500 72, 000 51,500 23 2,000 147,500 87,500 72, 500 49,000 57,500 51,000 54,500 37,500 $24 2,500 120 ,500 92, 000 65,500 29 6,000 188,000 111,500 92, 500 62, 500 73,500...

Ngày tải lên: 15/03/2014, 22:20

... 12. 05 12. 10 12. 20 12. 30 12. 33 12. 35 12. 36 12. 37 12. 39 12. 40 12. 43 12. 45 12. 46 12. 47 12. 48 12. 50 12. 60 12. 65 FAM - 20 13 ACCUMULATED POSTRETIREMENT BENEFIT OBLIGATION (24 0-300) 62 CONSOLIDATED ... – 20 13 Revision Set CHAPTER - BALANCE SHEET 01 10 15 20 25 30 40 50 60 70 80 90 95 1.00 1.01 1. 02 1.04 1.06 1.10 1 .20 1 .24 1 .25 1.30 2. 00 2. 10 2. 20 2. 30 2. 40 2. 70 2. 80 2. 90 2. 95 ... to X1 * x Claims paid Jul X1 -Jun X2 Total claims paid in X1 Liability estimate at 9/30 /X2 = Ratio calculated for 6/30 /X2 x Claims paid Oct X1 -Sep X2 (from above) Actual liability at 12/ 31 /X2 =...

Ngày tải lên: 22/03/2014, 20:21

... G -2, 16, Ansari New Delhi - 110 0 02 ) 0618 / 4748 011 -23 26 0651 011 -23 26 + Industrial Area, Delhi - 110 0 92 194, Patpar Ganj ) 420 4 / 420 5 / 420 6 / 22 16 22 47 / 23 50 / 23 55 011 -22 14 421 1 011 -22 14 ... Accounts, 20 Consignment Accounts, 21 Joint Venture Accounts, 22 Branch Accounts, 23 Departmental Accounts, 24 Contract Accounts, 25 Professionals Accounts, 26 Voyage Accounts, 27 Hotel Accounts, 28 ... Bangalore - 560 009 ) 7016 / 22 25 7083 080 -22 26 jaicobgr@dataone.in Chennai: + No.48, Arya Gowder Road, West Mambalam, Chennai - 600 033 ) 3091 / 30 92 / 3093 / 24 80 3094 044 -24 80 jaicochennai@eth.net...

Ngày tải lên: 23/03/2014, 00:20

... Disclosures 17 17 17 17 23 24 24 24 24 Supplementary Information 26 Other Accompanying Information 27 OTHER FINANCING SOURCES RECOGNITION AND MEASUREMENT ... Nonexchange Transactions Intragovernmental: Revenue 119 Nonexchange Transactions Intragovernmental: Gains And Losses 121 Exchange Transactions Intragovernmental: Revenue 122 Exchange ... Information, and Other 42 42 43 49 58 61 61 62 63 63 63 64 64 65 67 67 68 69 Accompanying Information Tax Gap Tax Expenditures Directed Flows of Resources ...

Ngày tải lên: 23/03/2014, 03:20

... 21 5 12. 8 Problems 21 6 12. 9 Alternate problems 22 0 12. 10 Beyond the numbers—Critical thinking 22 5 12. 11 Using the Internet—A view of the real world 22 7 ... off-net 20 00 $3,708 1999 $3 ,22 3 1998 $2, 745 2, 045 1,671 1,603 22 (1,741) 27 1 (1,457) 386 (1,511) Balance at December 31 Source: General Electric Company, 20 00 Annual Report $4,034 $3,708 $3 ,22 3 23 ... 28 2 13 .21 Using the Internet—A view of the real world 28 6 13 .22 Answers to self-test 28 6 14 Stock investments 28 8 14.1 Learning objectives 28 8 14.2...

Ngày tải lên: 28/03/2014, 21:20

... Libraries www.kesdee.com Product Name No of Courses 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Library Library Library Library ... of of of of of of of of of of of of of of of of of of of 28 14 08 07 15 07 63 09 07 07 10 08 08 04 16 13 03 09 06 23 21 28 29 06 06 09 12 07 09 17 10 09 03 07 05 04 05 04 05 04 06 05 07 15 10 ... of creditable experts Given below are few of the forthcoming products: Agricultural Finance GFTT Global Financial Training and Technology P.O Box 91 020 7, San Diego, CA 921 91- 020 7, USA ( +1 858-558-8118...

Ngày tải lên: 29/03/2014, 14:20

... 2. 8 .2. 2 Equipment 2. 8 .2. 2 Equipment - Fixed 2. 8 .2. 2 Equipment - Movable 2. 8 .2. 2 Fees 2. 8 .2. 2 Financial and Compliance Audit 2. 8 .2. 2 ... 2. 8 .2. 1 Cost Center 2. 8 .2. 1 Current Expenditures per Student 2. 8 .2. 1 Current Loans 2. 8 .2. 2 Debt Limit 2. 8 .2. 2 Endowment Fund 2. 8 .2. 2 ... 2. 8 .2. 1 Accrual Basis 2. 8 .2. 1 Accrued Expenses 2. 8 .2. 1 Accrued Liabilities 2. 8 .2. 1 Accrued Revenue 2. 8 .2. 1 Agency Fund 2. 8 .2. 1...

Ngày tải lên: 02/04/2014, 00:49