từ vựng tiếng anh chuyen nganh ke toan
Tiếng anh chuyên ngành kế toán part 2
... Mandel 12. Global Finance 353 Eugene E. Comiskey and Charles W. Mulford 13. Financial Management of Risks 423 Steven P. Feinstein PART THREE MAKING KEY STR ATEGIC DECISIONS 457 14. Going Public ... draw out of the business as your compensation? Pat: My present job pays $76,000 a year. I’d like to keep the same standard of compensation in my new business this coming year. Kim: Let’s see how ... the balance sheet. It is replaced by Accounts Payable of $40,000. Then the balance sheet looks like this: Nutrivite Projected Balance Sheet as of December 31, 200X Assets Liabilities and Equity Cash...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 3
... would you like a print- out of the projected financial statements to take with you? Pat: Yes, please. I really appreciate your putting them together and explaining them to me. I picked up some ... statements in order to make her recommendation to the bank’s loan committee about Nutrivite’s loan application. She paid special at- tention to the Cash Flow Statement, keeping handy the bank’s ... lenders, to decide whether or not to invest. 3. Investment analysts, money managers, and stockbrokers, to make buy/sell/hold recommendations to their clients. 4. Rating agencies (such as Moody’s, Standard...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 4
... Income are measured in relation to their sum, which is Sales. The expenses, in turn, may be broken down by line item. As an example, we use the Nutrivite Income Statement for the first three ... Return on Equity when earn- ings are robust but depresses ROE when earnings are poor. Leverage makes the good times better but the bad times worse. Therefore, it should be used in moderation and ... profitable. This reduced risk and increased predictability of gas and electric utility companies make short-term liquidity and safety margins less crucial. In turn, the ratios indicating short-term...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 5
... ITEMS Defining nonrecurring items is difficult. Writers often begin with phrases like “unusual” or “infrequent in occurrence.” Donald Keiso and Jerry Weygandt in their popular intermediate accounting text ... suggesting bankruptcy. Since the z score uses equity at market value, it is not applicable to pri- vate firms, which do not issue marketable securities. A variation of the z score for private ... Statements 31 1. Raising prices perhaps by improving product quality or offering extra services. Makers of luxury cars have done this successfully by provid- ing free roadside assistance and loaner...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 6
... repeatedly. However, in line with the key characteristics of nonrecurring items given earlier, Goodyear’s foreign exchange losses are both irregular in amount and unlikely to be consistent contributors ... one-fourth of nonrecurring items are likely to be found separately disclosed in the income statement. 8 Providing guidance for locating the remaining three-fourths is a key goal of this chapter. Identif ... expenses and losses in- cluded in operating income. Many of the listed items appear closely linked to operations, and their classification seems appropriate. However, some appear to be at the...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 7
... expenses. 20 The two asset write-downs are likewise added back to net income or loss because of their noncash character. However, a separate judgment may also be made that, unlike depreciation, these two items ... sale of assets H.J. Heinz Company (1999) Gain on sale of bakery products unit JLG Industries Inc. (2000) Restructuring charges Kulicke & Soffa Industries Inc. (1999) Provision for impairment ... a San Francisco earthquake Avoca Inc. (1995) Insurance proceeds from the destruction of a building by a fire BLC Financial Services Inc. (1998) Settlement of a lawsuit KeyCorp Ohio (1999) Gain...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 8
... re- quires a focus on a single key schedule found in the standard income tax note. The goal is simply to identify nonrecurring tax increases and decreases in this schedule. The key source of information ... pretax earnings. For income tax purposes, however, these amounts are not deductible, which means that unlike most other expenses these fines and settlements reduce after-tax earnings by the full amount ... Analyzing Business Earnings 67 The discussion to this point has taken us through the first six steps in the nonrecurring-items search process outlined in Exhibit...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 57
... supplies. Other marketplaces have been created to offer products for specific in- dustries (vertical marketplaces) or across industries (horizontal marketplaces). These marketplaces provide not ... Others are horizontal marketplaces, like staples.com or wwgrainger .com. There are also some hybrid models, like Verticalnet.com, that address multiple industries. Companies like Ariba and Commerce ... facilitates these marketplaces and exchanges. 556 Making Key Strategic Decisions APPLICATION SERVICE PROVIDERS (ASPS) ASPs are companies that provide hosted access to software applications like Microsoft...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 58
... following ex- amples make clear. Example 1 There has recently been a wave of takeover activity in the stuffed animal industry. Griffin’s Giraffes Inc. (GGI) has agreed to merge Takeover Acquisition Proxy ... ranked No. 1 in a recent survey of corporate M&A practices. As you read about these dismal transactions, can you speculate on the rea- sons for failure? On their faces, they seemed like strategically ... by the transaction, except to have their ownership stake diluted by the newly is- sued shares. Example 2 Kristen’s Kangaroos Inc. (KKI) wishes to take over the operations of Michael’s Manatees Inc....
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 59
... super- markets where Quaker’s strength could be used to expand sales of Snapple’s drinks. Aftermath: In April 1997, Quaker announced it would sell Snapple for $300 million to Triarc Cos. Quaker takes ... interest in Quaker Oats, which Coke CEO Douglas Daft felt “fit perfectly into Coke’s strategy of boosting growth by in- creasing its share of non-carbonated drinks.” 7 Even Coke’s directors felt ... Quaker Oats Co. was rumored to be a takeover target. It was relatively small ($6 billion in revenue) and its diverse product lines could be easily broken up and sold piecemeal. In November, Quaker...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 60
... (a) the bid- der’s existing target market, (b) markets that might be of interest to the bid- der, and (c) markets that are of no interest to the bidder. Keep in mind that undesirable product ... to reflect its market value of $12 million and that the difference between the acquisition price ($18 million) and the market value of the assets acquired ($15 million) is booked as goodwill. ... High Fidelity magazine for its most recent wireless bookshelf speakers. MC wants to enter the market for personal computer (PC) speakers, but does not want to develop its own line of new prod- ucts...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 61
... she is going to determine what a financial buyer would likely pay—the company’s “fair market value.” Practically, determining the fair market value will assist Bob in establishing a target minimum ... unrestricted market, when neither is under compulsion to buy or sell and when both have reasonable knowledge of the relevant facts.” 1 Fair market value contemplates what the “market” will pay. ... menu, it will likely have a price similar to other restaurants selling steak (all things being equal). The first 594 Making Key Strategic Decisions would be determined. Bob asked his certified...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 62
... do not necessarily take capital structure into account when making purchase decisions, so a debt-free analysis may not be necessary for these companies to determine fair market value. Victoria’s ... co rporation does not pay income taxes. 604 Making Key Strategic Decisions COMPARISON TO INDUSTRY AVERAGES Victoria also compares ACME’s key financial ratios to peer companies. The main differences ... investments with higher risks. APPR AISAL OF FAIR MARKET VALUE Victoria tells Bob that the shares of ACME are closely held securities and there is no ready market for their sale. The three general approaches...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 66
... system- atic risk is measured by beta. Takeover: The transfer of corporate control from one group of shareholders to another. Target: A firm that is the subject of takeover or acquisition activities. Tau: ... public issuance of securities under the Securities Act of 1933 and the conduct of trading markets and brokerage firms under the Securities Ex- change Act of 1934, so as to protect investors from ... Exchange Commission and regulates the operation of broker/dealers. Under this statute, companies with publicly held securities are required to make periodic reports to the public on various forms,...
Ngày tải lên: 19/08/2013, 11:10
từ vựng tiếng anh chuyên ngành UNIT 22 HOW DOES INFLATION AFFECT THE WORLD ECONOMY
... foretold Ex: Comets appear at predictable times. to force (v) : / fɔːs / • Definition: to make somebody do something that they do not want to do • Ex: The President was forced to resign. To ... Eating too much sugar can lead to health problems. To move out (v): /mu v a t /ː ʊ Definition: take out, remove (cause to leave) Ex: The president said they would move the troops out next year • -...
Ngày tải lên: 15/01/2014, 09:53
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