Tiếng anh chuyên ngành kế toán part 38 pptx

Tiếng anh chuyên ngành kế toán part 2

... PART ONEUNDERSTANDING THE NUMBERSxiContentsPreface vAcknowledgments ix PART ONE UNDERSTANDING THE NUMBERS 11. Using Financial Statements ... into cash within a year). The right side shows howthe assets are to be financed: partly by the bank loan and partly by your eq-uity as the owner.Pat: Now I see why it’s called a “balance sheet.” ... 353Eugene E. Comiskey and Charles W. Mulford13. Financial Management of Risks 423Steven P. Feinstein PART THREE MAKING KEY STR ATEGIC DECISIONS 45714. Going Public 459Stephen M. Honig15. The Board...

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Tiếng anh chuyên ngành kế toán part 3

... $21,842Total assets $38, 625 $52,150Current LiabilitiesAccounts payable $ 874 $ 1,083Other 7,928 8,672Total current liabilities 8,802 9,755Noncurrent liabilities 1 ,385 1,027Total liabilities ... 980Common stock 13,844 $23,195Retained earnings 13,614 18,173Total equity $28, 438 $41,368Total liabilities and equity $38, 625 $52,150Note: There are only two years of balance sheets but three years ... reporters, and others who are sup-porting or opposing any particular public issue the company’s actionsaffect.14. Actual or potential joint venture partners, franchisors or franchisees, andother business...

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Tiếng anh chuyên ngành kế toán part 4

... represented a 30% return on total assets, before in-come tax, and this $36,000 was shared by three parties, as follows:1. Long-Term Debt holders received Interest of $3,000, representing an in-terest ... Expenses rose by 3.8 percentage points, from 13.9% of Sales in Year 1 to17.7% of Sales in Year 3. In particular, the increase in Total Expenses relativeto Sales was driven mainly by increases in Salaries ... Salaries, Rent, and Phone andUtilities.4. Action to correct the profit slump requires analyzing these particular ex-pense categories....

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Tiếng anh chuyên ngành kế toán part 5

... users for information on nonrecur-ring items in the above AICPA report is, no doubt, driven in part by the explo-sive growth in nonrecurring items over the past decade. The acceleration ofchange ... common equity. The Dupont equation above breaksthe return on common equity into its three component parts: Profit Margin(Net Income/Sales), Asset Turnover (Sales/Total Assets), and Leverage (TotalAssets/Common ... $2,343Gross margin $1,122 $1,016 $1,043 $1,377Gross margin 25% 30% 28% 28%Operating costs $ 383 $ 375 $ 379 $ 409Operating income $ 64 $ 168 $ 170 $ 100Operating income 4% 9% 9% 4%This...

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Tiếng anh chuyên ngành kế toán part 6

... (income), net (7,032) 4,676 1,319Income before income taxes 30,283 57,092 382 ,387 Provision for income taxes 5,586 38, 407 157,361Income before equity in income of joint ventures 24,697 18,685 ... Toys “R” Us Inc. (in millions).Year EndedJan. 31 Jan. 30 Jan. 291998 1999 2000Net sales $11, 038 $11,170 $11,862Cost of sales 7,710 8,191 8,321Gross Profit 3,328 2,979 3,541Selling, general ... expenses and losses are more numerous than nonrecurring revenuesand gains. This imbalance is due in part to GAAP, which require firms to rec-ognize unrealized losses but not unrealized gains. Moreover,...

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Tiếng anh chuyên ngành kế toán part 7

... activities section (Exhibit 2.14)require comment. First, the addition to the 2000 net loss of $33 ,382 for “equityin net loss of joint venture” is required because of the noncash nature of thisloss. ... recognize its share of its investee’s loss in 2000. How-ever, there is no cash outflow on Escalon’s part associated with simplyrecognizing this loss in its income statement.21Therefore, the addition ... 1998 net income in arriving atEXHIBIT 2.16Investing cash f lows: Escalon Medical Corporation,partial investing cash f lows section, years ended June 30.1998 1999 2000Cash Flows from Investing...

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Tiếng anh chuyên ngành kế toán part 8

... of the concept of currency exposure.Translation gains and losses result from either unhedged or partiallyhedged exposure associated with foreign subsidiaries. Translation exposure de-pends on ... (60) (3)Pending claims and settlements 15 108 35Other items — 23 (10)Total special items $65 $( 138) $61Note: The above numbers have been presented on an after-tax basis. Also, in a footnote tothis ... Special items benefited 1999 net income by $61 mil-lion, while reducing net income in 1998 by $ 138 million. After excluding theseitems, net operating income for 1999 was $548 million, a 46 percent...

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Tiếng anh chuyên ngành kế toán part 57

... allows companies to create these partnerships andshare information as if they were one company. Using communications andgroupware products like Lotus Notes, the partners can share information ... automati-cally, sometimes from a third party’s fulfillment center. Also, the payment is being processed electronically. The electronic payment, usually through athird-party clearance house, must conform ... be used for inventory receipts; the order entry desk tobe used for new orders; the purchasing department to be used for purchaseorders; and, in the case of retailing, on to the sales floor for...

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Tiếng anh chuyên ngành kế toán part 58

... theworld’s largest airline and have a dominant market share in the UnitedStates, the Justice Department has demanded that certain assets androutes be divested before approval for the deal will ... original shareholders receiveshares of the bidder. In a consolidation, the firms involved become parts of anentirely new firm, with the bidder usually retaining control of the new entity.All...

Tiếng anh chuyên ngành kế toán part 59

... global giant. Chrysler CEO Robert Eaton left quietly atthe beginning of 2000 and there were other departures of high-level Americanexecutives. Morale suffered as employees in the U.S. realized that ... firms. An official at a rival firmsimply said “This looks like a brilliant move on Mercedes-Benz’s part. ”* Thestock market agreed as the two companies’ shares rose by a combined $8.6 bil-lion at ... cost-saving op-portunities in design, procurement, and manufacturing.The deal was billed as a true partnership, and the new firm would keepoperational headquarters in both Stuttgart and Detroit...

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