... interpreting practice French/ English, English /French • practice in oral summary (i.e. listen to the recorded French version, and thensummarize the content, in English or in French) • oral paraphrase: ... transcription/dictation practice from the recording• translation practice French/ English, English /French The material in the situations is intended as a basis for further expansion andexploitation, ... faire connaître la situation.1 Note this is a reflexive verb—je me plains, and so on. FRENCH BUSINESS SITUATIONS 5Apologizing for non-attendance(a)At a future meetingNancy Richards Nancy...
... promised’.In the same series French BusinessSituations *Stuart Williams and Nathalie McAndrew-CazorlaGerman BusinessSituations *Paul Hartley and Gertrud RobinsItalian BusinessSituations *Vincent ... Gianfranca Gessa ShepheardManual of Business French Stuart Williams and Nathalie McAndrew-CazorlaManual of Business GermanPaul Hartley and Gertrud RobinsManual of Business ItalianVincent Edwards ... Gertrud RobinsManual of Business ItalianVincent Edwards and Gianfranca Gessa ShepheardManual of Business SpanishMichael Gorman and María-Luisa Henson* Accompanying cassettes available 5Excusáindose...
... subsequent increases in the amount of premiums charged. TLFeBOOK 8TLFeBOOK iiBarbara Kubis-Labiak Barbara has a BA (Hons) in Business and Management and is currently at the end of her ... prohibited without the prior consent of Business Insights Ltd. The views expressed in this Management Report are those of the publisher, not of Business Insights. Business Insights Ltd accepts no ... than the life insurance sector between 2000 and 2003. TLFeBOOK 43Chapter 4 Axa TLFeBOOK 15Chapter 1 Introduction TLFeBOOK viiChapter 13 Report Conclusions 123 Summary...
... law (n) corporate planning (n) audit (n) business angel (n) / ~ Exercise 1 a corporation is managed and controlled (with respect to business activities) quality of being clear, ... transparency of the tenders we invite. I) fairness h) success c) business- savvy 11. I can't believe it! A business angel called me and offered me Iloan! )) investor h) ... and bring more profits. E. Secondly, working on a business plan is an opportunity to set attainable objectives for your business. F. Only they can afford to devote their...
... Jane, 1948- Business writing basics(Self-counsel business series)Previously published as: Write on!: business writing basics.Includes bibliographical references.ISBN 1-55180-386-01. Business ... headlines, Helvetica for the 28 BUSINESS WRITING BASICS5Chapter 213 WAYS TO MIND YOURREADER’S BUSINESS AND PUT YOUR OWN ON THE BACKBURNEROne of the main changes in business writing over the ... professional letters, memos,and e-mail• Enhance the image of your business BUSINESS SERIESJane Watson▲▲▲▲▲Get the “write”results with business writingImpress clients, colleagues, and even the...
... automated system is not working as planned or thatadditional controls are needed for such special situations as rebillings, shipmentsof free samples, and warranty shipments.48 / Inventory Accountingc03_4353.qxd ... 33c02_4353.qxd 11/29/04 9:20 AM Page 33514Inventory Fraud14-1 IntroductionAn unfortunate fact of the business world is that some companies use their inven-tory systems to commit fraud. Although this ... managers are compensated based on the profitability of the companyas a whole or of their individual business units, they have an incentive to stretchreported results. The problem is exacerbated when...
... majorityof all nonpayroll costs in services industries; consequently, the measurement is ofmost use in businesses dealing in tangible goods.5-9 Percentage of Purchase Orders Released with Full Lead ... Increase Value-Added InventoryOne of the most commonly cited forms of cost accounting fraud noted in business schools is when a manager deliberately increases the amount of value-added inven-tory ... inventory items tobe produced, usually far beyond what will actually be needed in the normal courseof business. The accounting staff then allocates overhead to the inventory in itsusual manner, which...
... inventory incomparison to the base year cost. This index is computed separately for each com-pany business unit. The conversion price index can be computed with the double-extension method. Under ... this is not practicable, it may be based on dollar amounts.In the context of preparing the annual business plan in monetary terms, and basedon the quantities of finished goods (furnished by the ... management. Any pertinent ratios can be in-cluded. Again, in testing the reasonableness of the annual business plan, theinventory—by segments, or perhaps in total—should be tested by turnover rate...
... developing unit costs is far greater than under allother valuation techniques. It is most applicable in businesses such as home con-struction, where there are few units of inventory to track, and where...
... andmanagement may reject the recommended expense recognition. Their presumedknowledge of the business will not allow them to consider that a large part of theinventory is no longer usable. ... with full-price sales and moving down through options having progressively lower returns.In some situations, one can recover nearly the entire cost of excess items by ask-ing the service department ... as of a certain date unless anMRB member objects. The MRB is not recommended for low-inventory situations, as can arise in a just-in-time (JIT) environment, because an MRB tends to act tooslowly...
... LIFO Method for Certain Small BusinessesCommentary: Section 474 (a) allows a simplified LIFO valuation for smallbusinesses.(a) General ruleAn eligible small business may elect to use the ... be reduced by any returns and allowances.(c) Eligible small business For purposes of this section, a taxpayer is an eligible small business for anytaxable year if the average annual gross receipts ... (c) defines what types of businesses are eligibleto use the simplified dollar-value LIFO method. The reference to section448(c)(3) covers the following points:• If the business has not yet been...
... process, which they will be willing to do as long as theyare promised some portion of the resulting business. Suppliers can also tell if some components are difficult to procure and can ad-vise the ... intheir manufacture.When customers order a product and it is not available, they make take their business elsewhere rather than wait for the company to produce more stock. How-ever, if the company ... whose goods were used, and therefore how muchto pay which supplier.It may be possible in limited situations for suppliers to retain ownership of theirgoods once they are shipped into the company’s...