tiếng anh chuyên ngành kế toán bài 1
Tiếng anh chuyên ngành kế toán part 2
Ngày tải lên :
19/08/2013, 11:10
... Zacharakis
10 . Planning Capital Expenditure 2 91
Steven P. Feinstein
11 . Taxes and Business Decisions 314
Richard P. Mandel
12 . Global Finance 353
Eugene E. Comiskey and Charles W. Mulford
13 . Financial ... Capital: Jan 1 100,000
Less depreciation 3,600 Add net income 84,000
Net equipment $32,400 32,400 Less drawings (76,000)
Capital: Dec 31 108,000
Total assets $14 8,000 Liabilities and equity $14 8,000
Now ... DECISIONS 457
14 . Going Public 459
Stephen M. Honig
15 . The Board of Directors 510
Charles A. Anderson and Robert N. Anthony
16 . Information Technology and the Firm 536
Theodore Grossman
17 . Profitable...
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- 4.9K
- 40
Tiếng anh chuyên ngành kế toán part 3
Ngày tải lên :
19/08/2013, 11:10
... 3,250
Other 2,2 21 3,260
Total current assets $ 21, 702 $30,308
Property and equipment, net $ 1, 611 $ 1, 903
Investments 15 , 312 19 ,939
Total fixed assets $16 ,923 $ 21, 842
Total assets $38,625 $52 ,15 0
Current ... (862) $ (2 ,19 2)
Investing
Additions to property and equipment $ (656) $ (583) $ (879)
Net additions to investments (6, 616 ) (10 ,608) (11 ,048)
Net cash invested $(7,272) $ (11 ,19 1) $ (11 ,927)
Net ... $12 , 019
Operating income $ 6, 414 $ 9,928 $10 ,937
Investment income 703 1, 963 3,338
Income before income taxes 7 ,11 7 11 ,8 91 14,275
Income taxes 2,627 4 ,10 6 4,854
Net income $ 4,490 $ 7,785 $ 9,4 21
Using Financial...
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Tiếng anh chuyên ngành kế toán part 4
Ngày tải lên :
19/08/2013, 11:10
... 2 .1%
Rent 5.0 6.2 6.0 1. 0
Phone and utilities 2.0 2.4 2.9 0.9
Depreciation 0.5 0.4 0.4 −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% ... and utilities 14 ,400 19 ,400 26,000
Depreciation 3,600 3,600 3,600
Interest 6,000 6,000 6,000
Total expenses $10 0,000 $12 8,000 $15 9,000
Income before taxes $14 0,000 $14 2,000 $14 1,000
Income tax ... following:
Common Size Income Statements for the
Years Ending December 31
Change
Year 1 Year 2 Year 3 Years 1 3
Sales 10 0.0% 10 0.0% 10 0.0% 0.0%
Less cost of goods sold 66.7 66.2 66.7 0.0
Gross profit...
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- 1.8K
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Tiếng anh chuyên ngành kế toán part 5
Ngày tải lên :
19/08/2013, 11:10
... 2 1
Net sales $1, 870 $1, 825 $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
Operating income $ 64 $ 16 8 $ 17 0 $ 10 0
Operating ... Lines:
3
19 92 $35 million
19 93 65 million
19 94 2 million
19 95 0 million
19 96 2 million
The gains averaged about $25 million over the 10 years ending in 19 96
and ranged from a loss of $1 million (19 88) ... information drawn from
EXHIBIT 2 .1 Core business net income: Mason Dixon Bancshares Inc.,
year ended December 31 (in thousands).
19 98
Reported net income $10 , 811
Adjustments, add (deduct), for...
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- 1.2K
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Tiếng anh chuyên ngành kế toán part 6
Ngày tải lên :
19/08/2013, 11:10
... Ended
Jan. 31 Jan. 30 Jan. 29
19 98 19 99 2000
Net sales $11 ,038 $11 ,17 0 $11 ,862
Cost of sales 7, 710 8 ,19 1 8,3 21
Gross Profit 3,328 2,979 3,5 41
Selling, general and administrative expenses 2,2 31 2,443 ... minority interest 3 21. 0 309.4 14 1.9
Income tax provision 12 7.5 10 5.5 63.9
Minority interest 8 .1 8 .1 6.7
Income from continuing operations 18 5.4 19 5.8 71. 3
Discontinued operations 1. 6 — 7.5
Income ... ended
December 31 (in millions).
19 93 19 94 19 95
Income before income taxes, extraordinary
item and cumulative effect of
accounting change $784.9 $865.7 $925.8
Add back foreign exchange losses 11 3 .1 77.6 17 .4
Income...
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- 1.2K
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Tiếng anh chuyên ngành kế toán part 7
Ngày tải lên :
19/08/2013, 11:10
... (353 ,11 3) (48,4 51) 586,424
Inventory 11 5,740 ( 410 ,476) 16 2,862
Other current and long-term assets (16 ,862) (11 6,4 91) (16 4,960)
Accounts payable and accrued expenses (360,396) 519 ,764 ( 416 ,506)
Net ... 2
Business process reengineering (EITF 97 -13 ) — 28 10 2
Impairment of long-lived assets (SFAS 12 1) 13 4 39 3 —
Reporting entity 1 1 2 —
Other 28 57 13 10
SOURCE
: American Institute of Certified ... investments $(470 ,18 0) $ (259,000) $(7,043,0 61)
Proceeds from maturities of investments 375 ,16 4 589, 016 7,043,0 61
Net change in cash and cash
equivalents—restricted — (1, 000,000) 1, 000,000
Proceeds...
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- 1.1K
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Tiếng anh chuyên ngành kế toán part 8
Ngày tải lên :
19/08/2013, 11:10
... matters, net 10 7 695 15 ,402
Provisions for disposition and termination
of operations 4 ,15 2 12 ,290 3,830
Foreign currency transaction losses 15 ,580 11 ,773 3,333
Miscellaneous 3 ,19 9 1, 815 4,583
$23,365 ... ended
December 31 (in millions).
19 97 19 98 19 99
Kenai tax settlement $83 $11 5 —
Property impairments (46) (274) $(34)
Tyonek prospect dry hole costs — ( 71) —
Net gains on asset sales 16 21 73
Work ... ended
December 31.
As-Reported Earnings Adjusted Earnings
Year per Share per Share
19 97 $1. 26 $1. 67
19 98 4. 51 1.76
19 99 2.28 2.27
SOURCE
: C.R. Bard Inc., annual report, December 19 99.
60
Understanding...
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Tiếng anh chuyên ngành kế toán part 57
Ngày tải lên :
19/08/2013, 11:10
... Salary
1 Mary E Smith 12 3456789
M
4 4 /1/ 63 7/ 21/ 91
9 /1/ 96 8.505 H
2 Tom T Day 234567890
M
3 3/2/55 11 /15 / 91
1 /15 /96 750.000 S
3 Harry F Jones 3456789 01
S
1 11/ 30/ 71 1 /15 /92 9/24/96 11 /6/94
12 .500 ... 466.62 10
5 1/ 14/96 40.0
0.0
900.00 55.80 13 .05 232.722
49.50 548.93 11
6 1/ 14/96 40.0
0.0
700.00 43.40 10 .15 18 1.006
38.50 426.94 12
1 1/ 21/ 96 40.0
0.0
340.20 21. 09 4.93 87.968 916
18 . 71 207.49 13
2 ... 1/ 21/ 96 40.0
0.0
750.00 46.50 10 .88 19 3.935
41. 25 457.44 14
3 1/ 21/ 96 40.0
2.4
545.00 33.79 7.90 14 0.92 61
29.98 332. 41 15
4 1/ 21/ 96 40.0
6.7
738.49 45.79 10 . 71 190.95 816 24
40.62 450.42 16
5 1/ 21/ 96...
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Tiếng anh chuyên ngành kế toán part 58
Ngày tải lên :
19/08/2013, 11:10
... 19 87 19 89 19 91 1993 19 95 19 97 19 99
Year
Number of deals
Value (billions)
Number of deals (left axis)
Total value (right axis)
0
2,000
4,000
6,000
8,000
10 ,000
12 ,000
0
200
400
600
800
1, 000
1, 200
1, 400
1, 600
EXHIBIT ... short-term
EXHIBIT 17 .1 M&A activity, 19 81 19 99.
a
a
Data is for deals valued at at least $5 million and involving one U.S. company.
SOURCE
: Mergers & Acquisitions, September 2000.
19 81 1983 19 85 19 87 ... axis)
0
2,000
4,000
6,000
8,000
10 ,000
12 ,000
0
200
400
600
800
1, 000
1, 200
1, 400
1, 600
EXHIBIT 17 .2 A decade of megadeals
.
Price
Year Bidder Target (billions)
19 90 Time Inc. Warner Communications $ 12 .6
19 91 AT&T Corp. NCR Corp. 7.5
19 92 BankAmerica...
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Tiếng anh chuyên ngành kế toán part 59
Ngày tải lên :
19/08/2013, 11:10
... Fixed Assets
= Incremental Cash Flow
(3)
Synergy =
+
()
=
∞
∑
∆CF
r
t
t
t
1
0
Net advantage of merging = 1 million4 10 2 1 5 35 2 0 2+
()
[]
ì
()
=$ $ $. % $ $.
Profitable Growth by Acquisition
569
What ... real estate. In London, for example, the two banks have 21
buildings, and they won’t need all of them.
11
In total, there is an estimated $1. 5 billion of annual savings. The link between
this and ... buy iced-tea and fruit-drink maker Snapple Beverage Corp. for
$1. 7 billion, or $14 per share. CEO William Smithburg dismissed the 10 %
drop in Quaker’s stock price, arguing “We think the healthy,...
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Tiếng anh chuyên ngành kế toán part 60
Ngày tải lên :
19/08/2013, 11:10
... Rate Value
Revenue enhancement $1. 25 million 20% $ 6.25 million
Operating efficiencies 1. 5 million 15 10 .0 million
Tax savings $750,000 10 2.38 million
Total Value = $18 .63 million
The total value ... between 19 92 and 19 98, only 22% of the deals were cash-only.
Stock only (60%) and combination cash and stock (18 %) accounted for the vast
majority of the deals.
15
This contrasts with the 19 80s ... $ 6 Equity $28 Cash $ 3 Equity $12
Land 22 Land 0
Building 0 Building 9
Total $28 $28 Total $12 $12
Now assume that B.B. Lean offers to purchase Dead End for $18 million
worth of its stock and...
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