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tra từ điển tiếng anh chuyên ngành kế toán

Tài liệu Một số từ tiếng anh chuyên ngành kế toán doc

Tài liệu Một số từ tiếng anh chuyên ngành kế toán doc

Kế toán - Kiểm toán

... 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...
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Tiếng anh chuyên ngành kế toán part 3

Tiếng anh chuyên ngành kế toán part 3

Anh văn thương mại

... 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 arerecorded. For example, when a company ... there is a decrease in cashwhich is matched by a decrease in the Bank Loan liability. After everytransaction, 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...
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Tiếng anh chuyên ngành kế toán part 4

Tiếng anh chuyên ngành kế toán part 4

Anh văn thương mại

... borrow at 6% after tax. This in turn improvesthe Return on Equity from 18% to 22%, which illustrates the advantage ofleverage: 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 ofleverage. 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...
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Tiếng anh chuyên ngành kế toán part 5

Tiếng anh chuyên ngành kế toán part 5

Anh văn thương mại

... 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 fromEXHIBIT ... Equity.Also, this equation provides a financial approach to business strategy. Itrecognizes that the ultimate goal of business strategy is to maximize stock-holder value, that is, the market price ... 2000).Using Financial Statements311. Raising prices perhaps by improving product quality or offering extraservices. Makers of luxury cars have done this successfully by provid-ing free roadside assistance...
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Tiếng anh chuyên ngành kế toán part 6

Tiếng anh chuyên ngành kế toán part 6

Anh văn thương mại

... Steel Holding Corporation, shown in Exhibit 2.9, illustrates this format.Each of the special line items—that is, discontinued operations, extraordinaryEXHIBIT 2.8 Income statement format with ... 71.3Discontinued operations 1.6 — 7.5Income before extraordinary item and cumulative effect of a change in accounting 187.0 195.8 78.8Extraordinary loss on retirement of debt, net of tax 1.9 ... $11,862Cost of sales 7,710 8,191 8,321Gross Profit 3,328 2,979 3,541Selling, general and administrative expenses 2,231 2,443 2,743Depreciation, amortization and asset write-offs 253 255 278Restructuring...
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Tiếng anh chuyên ngành kế toán part 7

Tiếng anh chuyên ngành kế toán part 7

Anh văn thương mại

... Frequency and nature of extraordinary items.1996 1997 1998 1999Debt extinguishments 60 62 73 56Other 5 3 2 6Total extraordinary items 65 65 75 62Companies presenting extraordinary items 63 64 ... the special sections, such as for extraordinary items, of the incomestatement. A sample of discretionary extraordinary items—that is, items nottreated as extraordinary by a specific standard—is ... “unusual and nonrecurring” resultsin very few items being reported as extraordinary. GAAPs identify two types ofextraordinary transactions the gains or losses from which do not have to beboth unusual...
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Tiếng anh chuyên ngành kế toán part 8

Tiếng anh chuyên ngành kế toán part 8

Anh văn thương mại

... 5.Foreign Exchange NotesForeign 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 andcontract. 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 appear...
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Tiếng anh chuyên ngành kế toán part 57

Tiếng anh chuyên ngành kế toán part 57

Anh văn thương mại

... with new IT investments.INTERNET/INTRANET/EXTRANETThe Internet, intranets, and extranets provide companies with a plethora ofopportunities to find new ways of transacting business. An alternative ... for a list of in-house training courses, read an employeenewsletter, 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 COMMERCEElectronic commerce is changing the entire landscape in how business is transacted....
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Tiếng anh chuyên ngành kế toán part 58

Tiếng anh chuyên ngành kế toán part 58

Anh văn thương mại

... Intelwww.intuit.com INTUITwww.macola.com Macola Softwarewww.microsoft.com Microsoftwww.microstrategy.com Microstrategywww.oracle.com ORACLEwww.retailexchange.com Retail Exchangewww.sap.com SAPwww.staples.com ... exam-ine the acquisition strategy and policies of Cisco Systems, the acquirer rankedNo. 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, theother...
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Tiếng anh chuyên ngành kế toán part 59

Tiếng anh chuyên ngành kế toán part 59

Anh văn thương mại

... business model is fairly straightforward. Waste Systems aims to own thegarbage trucks that pick up the trash at curbside, the transfer stations that con-solidate the trash, and the landfills ... acquired StrataCom in1996, it immediately reduced the commission schedule of StrataCom’s salesforce and reassigned several key accounts to Cisco salespeople. Within a fewmonths, a third of StrataCom’s ... perfectly into Coke’s strategy of boosting growth by in-creasing its share of non-carbonated drinks.”7Even Coke’s directors felt thatthe strategic rationale behind the transaction was sound....
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Tiếng anh chuyên ngành kế toán part 60

Tiếng anh chuyên ngành kế toán part 60

Anh văn thương mại

... detailed plan is that it allows transition costs to be accurately es-timated. The costs to reconfigure, relocate, retrain, and sever employees580Making Key Strategic Decisionsannual cash flow ... same transaction occurs, this time using the poolingmethod.Profitable Growth by Acquisition587dismal record is attributable to various causes, including ill-conceived acquisi-tion strategies, ... Strategic DecisionsTax 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....
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Tiếng anh chuyên ngành kế toán part 61

Tiếng anh chuyên ngành kế toán part 61

Anh văn thương mại

... the transaction, which isunfortunate, since the transition to a single organization is where the keys tovalue creation lie. A detailed implementation plan must be developed beforethe 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 ofstrategic buyers for a particular business is typically more limited thanthe market of financial buyers. A strategic buyer is usually looking at in-tegrating...
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Tiếng anh chuyên ngành kế toán part 62

Tiếng anh chuyên ngành kế toán part 62

Anh văn thương mại

... overall capital (the debt and equity capital equals thetotal assets). Many sales transactions are structured only to transfer the assetsof 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 transportationequipment. As of the most recent year’s end, ACME’s depreciable fixed assetswere...
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Tiếng anh chuyên ngành kế toán part 66

Tiếng anh chuyên ngành kế toán part 66

Anh văn thương mại

... (remeasurement) translation procedure: A method for translatingforeign currency financial statements in which monetary assets (including assetsvalued at market) and liabilities are translated at ... other expenses are translated at the average exchange rate in existence duringthe reporting period. Translation gains and losses are reported as a component ofnet income.Transaction exposure: ... proposed public offering of securities.Roll over: To enter a new future or forward contract to replace a contract that isexpiring.ROM: Read-only memory are forms of data storage which cannot...
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