Tiếng anh chuyên ngành kế toán part 53 pptx

... registration, purchase, or sale of securities, noris it to be filed with or referred to in whole or in part in the registration state-ment or any other document, except that reference may be made to ... members and management must not disclose any of these events toa selected group of interested parties. For example, they must not make a tele-phone conference call to a selected group, send ... board’s directions, but these terms are not an accu-rate description of the roles of these two parties. In the majority of companies,the chief executive officer is also the board’s chairman...

Tiếng anh chuyên ngành kế toán part 1 pptx

... outstanding expert in thesubject matter of that particular chapter. Some of these experts are full-timepractitioners in the real world, and others are part- time consultants who alsoserve as business ... income taxes payable by you or your business.• Decide whether your business should be a limited partnership, a C or Scorporation, or some other type of entity.• Take your company public.• Manage ... accounting.Copyright © 2002 by John Wiley & Sons, Inc., New York. All rights reserved.No part of this publication may be reproduced, stored in a retrieval system or transmitted in any formor...

Tiếng anh chuyên ngành kế toán part 22 pptx

... no. 3 (July 1989): 539 –558.Merewitz, Leonard, and Stephen H. Sosnick, The Budget’s New Clothes (Chicago:Markham Publishing Company, 1973).Penne, Mark, “Accounting Systems, Participation in Budgeting, ... efforts of the production staff in getting their per-unit costs down by 11%.”“I like that heroic part, ” said Tom approvingly.“You should, because with the volume effect eliminated, all of the ... budgetcontains your standards multiplied by the expected volume of sales providedby the marketing department.“The other reason you need to get involved is that the budget needs to beadjusted for...

Tiếng anh chuyên ngành kế toán part 29 pptx

... sec-tions, entrepreneurs need to identify their primary target audience (PTA). Fo-cusing on a particular subset of the overall market niche allows new venturesto utilize scarce resources to ... customer wants. Now the key factor leading to competitive analy-sis is what the customer wants in a particular product. These product attributesform a basis of comparison against your direct and ... greater detail as we progressthrough the sections.Since the executive summary is the most important part of the finishedplan, it should be written after you have gained your deep learning by goingthrough...

Tiếng anh chuyên ngành kế toán part 38 pptx

... against for-eign currencies, the decline in the value of the future foreign-currency cashflows is partially offset by the recognition of gains in the value of the foreign-currency contracts designated ... sales contracts to mitigate its exposure to changes inexchange rates on inter-company and third party tradereceivables and payables. Tenneco has from time to timealso entered into forward contracts ... operations and activities to offset foreign-currency exposure. Forexample, California First Bank (now part of Union Bank) had a Swiss francborrowing in the amount of Sfr20 million.9As this represented...

Tiếng anh chuyên ngành kế toán part 39 pptx

... commitmentsdenominated in foreign currencies (principally Australiandollar and Canadian dollar) and relating to particularanticipated but not yet committed purchases and salesexpected to be denominated in those ... Derivatives The terms of derivative contracts are keptrelatively short, usually less than one year. This partly reflects the fact that thematurity of the underlying item being hedged, an account payable ... exposure at all.The decision of whether or not to hedge currency exposure is influenced, atleast in part, by the attitude of management towards the risk associated withforeign-currency exposure....

Tiếng anh chuyên ngành kế toán part 2

... PART ONEUNDERSTANDING THE NUMBERSxiContentsPreface vAcknowledgments ix PART ONE UNDERSTANDING THE NUMBERS 11. Using Financial Statements ... Decisions 314Richard P. Mandel12. Global Finance 353 Eugene E. Comiskey and Charles W. Mulford13. Financial Management of Risks 423Steven P. Feinstein PART THREE MAKING KEY STR ATEGIC DECISIONS ... 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.”...

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Tiếng anh chuyên ngành kế toán part 3

... 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 ... equipment $32,400 32,400 Less drawings (71,000)Capital: Dec 31 113,000Total assets $ 153, 000 Liabilities and equity $ 153, 000As you can see, Cash is increased by $5,000 to $40,600—which is suffi-cient ... 13,137 $ 13,961FinancingStock repurchased, net $(1,509) $ (1,600) $ (2,651)Stock warrants sold 538 766 472Preferred stock dividends (28) (28) (13)Cash from financing $ (999) $ (862) $ (2,192)InvestingAdditions...

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Tiếng anh chuyên ngành kế toán part 4

... December 31Year 1 Year 2 Year 3Sales $720,000 $800,000 $900,000Less cost of goods sold 480,000 530 ,000 600,000Gross profit $240,000 $270,000 $300,000Less expensesSalaries $ 40,000 $ 49,600 ... 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...

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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...

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