mau cv tieng anh cho nganh ke toan
Tiếng anh chuyên ngành kế toán part 2
... Mandel12. Global Finance 353Eugene E. Comiskey and Charles W. Mulford13. Financial Management of Risks 423Steven P. FeinsteinPART THREE MAKING KEY STR ATEGIC DECISIONS 45714. Going Public ... draw out of the business as your compensation?Pat: My present job pays $76,000 a year. I’d like to keep the same standard ofcompensation in my new business this coming year.Kim: Let’s see how ... the balancesheet. It is replaced by Accounts Payable of $40,000. Then the balance sheetlooks like this:NutriviteProjected Balance Sheet as of December 31, 200XAssets Liabilities and EquityCash...
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Tiếng anh chuyên ngành kế toán part 3
... 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 explainingthem to me. I picked up some ... statements in order to make her recommendation to thebank’s loan committee about Nutrivite’s loan application. She paid special at-tention to the Cash Flow Statement, keeping handy the bank’s ... lenders, to decide whether or not toinvest.3. Investment analysts, money managers, and stockbrokers, to makebuy/sell/hold recommendations to their clients.4. Rating agencies (such as Moody’s, Standard...
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Tiếng anh chuyên ngành kế toán part 4
... Income are measured in relation to their sum, which isSales. The expenses, in turn, may be broken down by line item. As an example,we use the Nutrivite Income Statement for the first three ... Return on Equity when earn-ings are robust but depresses ROE when earnings are poor. Leverage makesthe good times better but the bad times worse. Therefore, it should be used inmoderation and ... profitable.This reduced risk and increased predictability of gas and electric utilitycompanies make short-term liquidity and safety margins less crucial. In turn,the ratios indicating short-term...
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Tiếng anh chuyên ngành kế toán part 5
... ITEMSDefining nonrecurring items is difficult. Writers often begin with phrases like“unusual” or “infrequent in occurrence.” Donald Keiso and Jerry Weygandt intheir popular intermediate accounting text ... suggesting bankruptcy.Since the z score uses equity at market value, it is not applicable to pri-vate firms, which do not issue marketable securities. A variation of the z scorefor private ... Statements311. Raising prices perhaps by improving product quality or offering extraservices. Makers of luxury cars have done this successfully by provid-ing free roadside assistance and loaner...
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Tiếng anh chuyên ngành kế toán part 6
... repeatedly. However, in line with the keycharacteristics of nonrecurring items given earlier, Goodyear’s foreign exchangelosses are both irregular in amount and unlikely to be consistent contributors ... one-fourth of nonrecurring itemsare likely to be found separately disclosed in the income statement.8Providingguidance for locating the remaining three-fourths is a key goal of this chapter.Identif ... expenses and losses in-cluded in operating income. Many of the listed items appear closely linked tooperations, and their classification seems appropriate. However, some appearto be at the...
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Tiếng anh chuyên ngành kế toán part 7
... expenses.20The two asset write-downs are likewiseadded back to net income or loss because of their noncash character. However,a separate judgment may also be made that, unlike depreciation, these twoitems ... sale of assetsH.J. Heinz Company (1999) Gain on sale of bakery products unitJLG Industries Inc. (2000) Restructuring chargesKulicke & Soffa Industries Inc. (1999) Provision for impairment ... a San Francisco earthquakeAvoca Inc. (1995) Insurance proceeds from the destruction of abuilding by a fireBLC Financial Services Inc. (1998) Settlement of a lawsuitKeyCorp Ohio (1999)Gain...
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Tiếng anh chuyên ngành kế toán part 8
... re-quires a focus on a single key schedule found in the standard income tax note.The goal is simply to identify nonrecurring tax increases and decreases in thisschedule.The key source of information ... pretaxearnings. For income tax purposes, however, these amounts are not deductible,which means that unlike most other expenses these fines and settlements reduceafter-tax earnings by the full amount ... Analyzing Business Earnings67The discussion to this point has taken us through the first six steps in thenonrecurring-items search process outlined in Exhibit...
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Tiếng anh chuyên ngành kế toán part 57
... supplies.Other marketplaces have been created to offer products for specific in-dustries (vertical marketplaces) or across industries (horizontal marketplaces).These marketplaces provide not ... Others are horizontal marketplaces, like staples.com or wwgrainger.com. There are also some hybrid models, like Verticalnet.com, that addressmultiple industries. Companies like Ariba and Commerce ... facilitates these marketplaces and exchanges. 556Making Key Strategic DecisionsAPPLICATION SERVICE PROVIDERS (ASPS)ASPs are companies that provide hosted access to software applications likeMicrosoft...
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Tiếng anh chuyên ngành kế toán part 58
... following ex-amples make clear.Example 1 There has recently been a wave of takeover activity in thestuffed animal industry. Griffin’s Giraffes Inc. (GGI) has agreed to mergeTakeoverAcquisitionProxy ... rankedNo. 1 in a recent survey of corporate M&A practices.As you read about these dismal transactions, can you speculate on the rea-sons for failure? On their faces, they seemed like strategically ... bythe transaction, except to have their ownership stake diluted by the newly is-sued shares.Example 2 Kristen’s Kangaroos Inc. (KKI) wishes to take over the operationsof Michael’s Manatees Inc....
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Tiếng anh chuyên ngành kế toán part 59
... super-markets where Quaker’s strength could be used to expand sales of Snapple’sdrinks.Aftermath: In April 1997, Quaker announced it would sell Snapple for$300 million to Triarc Cos. Quaker takes ... interest in Quaker Oats, which Coke CEODouglas Daft felt “fit perfectly into Coke’s strategy of boosting growth by in-creasing its share of non-carbonated drinks.”7Even Coke’s directors felt ... Quaker Oats Co. was rumored to be a takeover target. It wasrelatively small ($6 billion in revenue) and its diverse product lines could beeasily broken up and sold piecemeal. In November, Quaker...
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Tiếng anh chuyên ngành kế toán part 60
... (a) the bid-der’s existing target market, (b) markets that might be of interest to the bid-der, and (c) markets that are of no interest to the bidder. Keep in mind thatundesirable product ... to reflect its marketvalue of $12 million and that the difference between the acquisition price ($18million) and the market value of the assets acquired ($15 million) is booked asgoodwill. ... High Fidelity magazine for its mostrecent wireless bookshelf speakers. MC wants to enter the market for personalcomputer (PC) speakers, but does not want to develop its own line of new prod-ucts...
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Tiếng anh chuyên ngành kế toán part 61
... she is going to determine what a financial buyer would likely pay—thecompany’s “fair market value.” Practically, determining the fair market valuewill assist Bob in establishing a target minimum ... unrestricted market, whenneither is under compulsion to buy or sell and when both have reasonableknowledge of the relevant facts.”1Fair market value contemplates what the“market” will pay. ... menu, it will likely have a pricesimilar to other restaurants selling steak (all things being equal). The first 594Making Key Strategic Decisionswould be determined. Bob asked his certified...
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Tiếng anh chuyên ngành kế toán part 62
... do not necessarily take capitalstructure into account when making purchase decisions, so a debt-free analysismay not be necessary for these companies to determine fair market value.Victoria’s ... corporation does not pay income taxes. 604Making Key Strategic DecisionsCOMPARISON TO INDUSTRY AVERAGESVictoria also compares ACME’s key financial ratios to peer companies. Themain differences ... investments with higher risks.APPR AISAL OF FAIR MARKET VALUEVictoria tells Bob that the shares of ACME are closely held securities and thereis no ready market for their sale. The three general approaches...
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Tiếng anh chuyên ngành kế toán part 66
... faculty member of both the Harvard Business School and the Stan-ford Business School. He was the president, chief executive officer, and adirector of Walker Manufacturing Co., J.I. Case, and the ... Corp., andthe Eaton Company.Robert N. Anthony is Ross Graham Walker Professor of Management Con-trol, Emeritus, at Harvard Business School. He has been a director and chair-man of the audit committee ... system-atic risk is measured by beta.Takeover: The transfer of corporate control from one group of shareholders toanother.Target: A firm that is the subject of takeover or acquisition activities.Tau:...
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Tài liệu Một số từ tiếng anh chuyên ngành kế toán doc
... 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 ... - Advances to employees Tạm ứng - Assets Tài sản - Balance sheet Bảng cân đối kế toán - Bookkeeper: người lập báo cáoCapital construction: xây dựng cơ bảnCash Tiền mặt - Cash at bank Tiền ... gửi ngân hàng - Cash in hand Tiền mặt tại quỹ - Cash in transit Tiền đang chuyển - Check and take over: nghiệm thuConstruction in progress Chi phí xây dựng cơ bản dở dang - Cost of goods sold...
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