... đủ
37. Return on investment: doanh thu
38. Hire: thuê
39. Hire salaried accountants: kế toán ăn
lương
40. Internal: nội bộ
LUONG NGOC HA 08DKT Page 1
November
30, 2010
ANH VĂN CHUYÊN NGÀNH KẾ TOÁN
41. ... với
57. Seminars: hội thảo
58. Profession: nghề nghiệp
59. Advantage: thuận lợi
60. Available: có sẵn
61. Education: giáo dục
62. Kept pace with: bắt kịp
63. Chance: cơ hội
64. Upward: t...
... CHÍNH DOANH NGHI P TH NG M IẾ Ệ ƯƠ Ạ
A. GI I THI U V DOANH NGHI P:Ớ Ệ Ề Ệ
1. Khái quát chung v doanh nghi p.ề ệ
- Tên doanh nghi p: Công ty c ph n Prime Đ i Vi tệ ổ ầ ạ ệ
- Đ a ch c a doanh nghi ... hình doanh nghi p: Công ty c ph nạ ệ ổ ầ
- Các lĩnh v c kinh doanh ch y u c a doanh nghi p: S n xu t g ch p látự ủ ế ủ ệ ả ấ ạ ố
- Quy mô c a doanh ngh êp (T ng s v n và lao đ ng c a doanh nghi .....
... Chi phí phải trả -
Accumulated: lũy kế
Advance clearing transaction: quyết toán tạm ứng
(???)
Advanced payments to suppliers Trả trước ngưòi
bán -
Advances to employees Tạm ứng -
Assets Tài ... 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 activitie...
... remaining time to maturity, and the overall
market conditions. If the "going rate" of interest for other bonds was 8%, you would likely avoid
this 5% bond (or, only buy it if it were ... company is likely
far more valuable than its drilling and pumping gear. Consider the value of a brand name that
may not be on the books but has instead been established by years of marketing. An...
... Sure. When you pay off the Bank Loan, it vanishes from the balance
sheet. It is replaced by Accounts Payable of $40,000. Then the balance sheet
looks like this:
Nutrivite
Projected Balance Sheet ... 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 ....
... 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 ......
... cases may not be liquid in a crisis (except at fire-sale
prices). This condition is especially likely for goods of a perishable, sea-
sonal, high-fashion, or trendy nature or items subject to technological ... inventory can readily lose value, it
must be reported on the balance sheet at the “lower of cost or market
value,” or what the inventory cost to acquire (including freight and insur-
an...
... 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 ... plant,
property, and equipment.
2. Repurchasing previously issued common stock in the open market.
The chief advantage of using the Dupont formula is to focus attention on
specific initi...
... 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 cha...
... quake, at about 7.0
on the Richter scale, was probably enough for it to qualify as both unusual and
nonrecurring. Earthquakes of such magnitude have not occurred since the San
Francisco quake ... 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 ... ex...