tra từ điển tiếng anh chuyên ngành kế toán
Tài liệu Một số từ tiếng anh chuyên ngành kế toán doc
Ngày tải lên :
19/01/2014, 09:20
... 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
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 4
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 5
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 6
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 7
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 8
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 57
Ngày tải lên :
19/08/2013, 11:10
... 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....
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Tiếng anh chuyên ngành kế toán part 58
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 59
Ngày tải lên :
19/08/2013, 11:10
... 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....
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Tiếng anh chuyên ngành kế toán part 60
Ngày tải lên :
19/08/2013, 11:10
... 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....
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Tiếng anh chuyên ngành kế toán part 61
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 62
Ngày tải lên :
19/08/2013, 11:10
... 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...
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Tiếng anh chuyên ngành kế toán part 66
Ngày tải lên :
19/08/2013, 11:10
... (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...
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