tra từ điển tiếng anh chuyên ngành kế toán
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 ... định - General and administrative expenses Chi phí quản lý doanh nghiệp - Goods in transit for sale Hàng gửi đi bán - Gross profit Lợi nhuận tổng - Gross revenue Doanh thu tổng - Income from ... financial activities Chi phí hoạt động tài chính - Extraordinary expenses Chi phí bất thường - Extraordinary income Thu nhập bất thường - Extraordinary profit Lợi nhuận bất thường - Figures...
Ngày tải lên: 19/01/2014, 09:20
Tiếng anh chuyên ngành kế toán part 3
... given mo- ment in time. 4. Balance sheets change as transactions are recorded. 5. Every transaction is an exchange, and both sides of each transaction are recorded. For example, when a company ... there is a decrease in cash which is matched by a decrease in the Bank Loan liability. After every transaction, the balance sheet stays in balance. 6. Income increases Owner Equity, and Drawings ... knows how to analyze them. This informa- tion goes to the core of the organization’s business strategy and the effec- tiveness of its management. While Pat was making her notes, Kim was carefully...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 4
... borrow at 6% after tax. This in turn improves the Return on Equity from 18% to 22%, which illustrates the advantage of leverage: A business earning 18% on assets can, with a little leverage, ... on the Long-Term Debt. The Net Income would be $0, resulting in a 0% Return on Equity. This illustrates the disadvantage of leverage. Without Long-Term Debt, the EBIT of $3,000 less 40% tax would ... willing to accept a lower rate of return than hold- ers of the riskier equity securities. This contrast can be seen from the simplified financial statements of Ex- ample Company above. The interest...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 5
... key background we will also dis- cuss and illustrate income statement formats and other issues of classification. Throughout the chapter, we illustrate concepts using information drawn from EXHIBIT ... Equity. Also, this equation provides a financial approach to business strategy. It recognizes that the ultimate goal of business strategy is to maximize stock- holder value, that is, the market price ... 2000). Using Financial 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...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 6
... Steel Holding Corporation, shown in Exhibit 2.9, illustrates this format. Each of the special line items—that is, discontinued operations, extraordinary EXHIBIT 2.8 Income statement format with ... 71.3 Discontinued operations 1.6 — 7.5 Income before extraordinary item and cumulative effect of a change in accounting 187.0 195.8 78.8 Extraordinary loss on retirement of debt, net of tax 1.9 ... $11,862 Cost of sales 7,710 8,191 8,321 Gross Profit 3,328 2,979 3,541 Selling, general and administrative expenses 2,231 2,443 2,743 Depreciation, amortization and asset write-offs 253 255 278 Restructuring...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 7
... Frequency and nature of extraordinary items. 1996 1997 1998 1999 Debt extinguishments 60 62 73 56 Other 5 3 2 6 Total extraordinary items 65 65 75 62 Companies presenting extraordinary items 63 64 ... the special sections, such as for extraordinary items, of the income statement. A sample of discretionary extraordinary items—that is, items not treated as extraordinary by a specific standard—is ... “unusual and nonrecurring” results in very few items being reported as extraordinary. GAAPs identify two types of extraordinary transactions the gains or losses from which do not have to be both unusual...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 8
... 5. Foreign Exchange Notes Foreign exchange gains and losses can result from both transaction and transla- tion exposure. Transaction gains and losses result from either unhedged or par- tially hedged ... 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 gains and losses ... in determining both exposure and the transla- tion method applied. There are two possible statement translation methods, and of the two only one results in translation gains or losses that ap pear...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 57
... with new IT investments. INTERNET/INTRANET/EXTRANET The Internet, intranets, and extranets provide companies with a plethora of opportunities to find new ways of transacting business. An alternative ... for a list of in-house training courses, read an employee newsletter, and check the current price of the company’s publicly traded stock. An extranet is a version of the intranet that allows external ... these transactions oc- curred 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....
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 58
... Intel www.intuit.com INTUIT www.macola.com Macola Software www.microsoft.com Microsoft www.microstrategy.com Microstrategy www.oracle.com ORACLE www.retailexchange.com Retail Exchange www.sap.com SAP www.staples.com ... exam- ine the acquisition strategy and policies of Cisco Systems, the acquirer ranked No. 1 in a recent survey of corporate M&A practices. As you read about these dismal transactions, can you ... transactions, can you speculate on the rea- sons for failure? On their faces, they seemed like strategically sound transac- tions. While one might question AT&T’s push into personal computers, the other...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 59
... business model is fairly straightforward. Waste Systems aims to own the garbage trucks that pick up the trash at curbside, the transfer stations that con- solidate the trash, and the landfills ... acquired StrataCom in 1996, it immediately reduced the commission schedule of StrataCom’s sales force and reassigned several key accounts to Cisco salespeople. Within a few months, a third of StrataCom’s ... perfectly into Coke’s strategy of boosting growth by in- creasing its share of non-carbonated drinks.” 7 Even Coke’s directors felt that the strategic rationale behind the transaction was sound....
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 60
... detailed plan is that it allows transition costs to be accurately es- timated. The costs to reconfigure, relocate, retrain, and sever employees 580 Making Key Strategic Decisions annual cash flow ... same transaction occurs, this time using the pooling method. Profitable Growth by Acquisition 587 dismal record is attributable to var ious causes, including ill-conceived acquisi- tion strategies, ... Strategic Decisions Tax Savings Corporations in the U.S. pay billions each year in corporate in- come taxes. M&A activity may create tax savings that would not be possible ab- sent the transaction....
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 61
... the transaction, which is unfortunate, since the transition to a single organization is where the keys to value creation lie. A detailed implementation plan must be developed before the transaction ... financial buyers often have an exit strategy to sell their in- vestment at some time in the future. They usually pay fair market value (defined next). • Strategic/investment buyers. These buyers ... in its industry. Therefore, the number of strategic buyers for a particular business is typically more limited than the market of financial buyers. A strategic buyer is usually looking at in- tegrating...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 62
... overall capital (the debt and equity capital equals the total assets). Many sales transactions are structured only to transfer the assets of a business and it is up to the buyer to raise capital from ... existence for 20 years. ACME has a long-term history of growing sales and profits. ACME owns several trademarks for products that are well known. ACME has diversification in the number of its manufacturing ... land, buildings, and improvements, machinery and equipment, factory construction in progress, and transportation equipment. As of the most recent year’s end, ACME’s depreciable fixed assets were...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 66
... (remeasurement) translation procedure: A method for translating foreign currency financial statements in which monetary assets (including assets valued at market) and liabilities are translated at ... other expenses are translated at the average exchange rate in existence during the reporting period. Translation gains and losses are reported as a component of net income. Transaction exposure: ... proposed public offering of securities. Roll over: To enter a new future or forward contract to replace a contract that is expiring. ROM: Read-only memory are forms of data storage which cannot...
Ngày tải lên: 19/08/2013, 11:10
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