tu moi tieng han chuyen nganh ke toan
Tài liệu Một số từ tiếng anh chuyên ngành kế toán doc
... Non-business expenditure source, current year Nguồn kinh phí sự nghiệp năm nay - Non-business expenditure source, last year Nguồn kinh phí sự nghiệp năm trước - Non-business expenditures Chi sự ... 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 ... investments Đầu tư chứng khoán dài hạn - Merchandise inventory Hàng hoá tồn kho - Net profit Lợi nhuận thuần - Net revenue Doanh thu thuần - Non-business expenditure source Nguồn kinh phí ...
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Tiếng anh chuyên ngành kế toán part 2
... so?Pat: I see the problem. But I think it’s bigger than just paying off the loan.The business will also need to keep about $25,000 cash on hand to cover twomonths operating expenses and income ... deductions.” For example “grosssales” means sales before deducting goods returned by customers. Sales afterdeducting goods returned by customers are referred to as “net sales.” In ac-counting, the ... 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...
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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 guidelines ... actionsaffect.14. Actual or potential joint venture partners, franchisors or franchisees, andother business interests who need to know about the company and its fi-nancial situation.This brief...
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Tiếng anh chuyên ngành kế toán part 4
... let us turn to the rate of return on the Equity. The Net Income, $19,800,represents a 22% rate of return on the Equity of $90,000. This 22% rate of re-turn is a financial ratio known as Return ... on equity,such as dividends. This makes debt less risky than equity to the investors,and so debt holders are willing to accept a lower rate of return than hold-ers of the riskier equity securities.This ... usuallyearn cash discounts, which in turn lower the Cost of Goods Sold and thus lead to higher income. However, such faster-than-normal Accounts PayableTurnover does diminish liquidity and...
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Tiếng anh chuyên ngành kế toán part 5
... by:N1SSTATACEN1CEìì=Return on Assets Leverage Return on EquityNet IncomeTotal AssetsTotal AssetsCommon EquityNet IncomeCommon Equityì=ì=Profit Margin Asset Turnover Return on AssetsNet ... earnings series.THE NATURE OF NONRECURRING ITEMSDefining nonrecurring items is difficult. Writers often begin with phrases like“unusual” or “infrequent in occurrence.” Donald Keiso and Jerry Weygandt ... margin2Net income/sales NI/SAsset turnover Sales/total assets S/TAReturn on assets3Net income/total assets NI/TALeverage Total assets/common equity TA /CEReturn on equity Net income/common...
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Tiếng anh chuyên ngành kế toán part 6
... will be paid off infuture years. Seldom is revenue or gain recorded as a result of writing up as-sets. Further, unlike the case of restructuring charges, the favorable futureconsequences of ... foreign exchangelosses are both irregular in amount and unlikely to be consistent contributors toresults in future years. Across the period 1993 to 1995 the reduction in foreignexchange losses ... losses on for-eign exchange.As with Delta Air Lines, it may seem questionable to characterize as non-recurring exchange losses that appear repeatedly. However, in line with the keycharacteristics...
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Tiếng anh chuyên ngành kế toán part 7
... represent changes in accountingestimates as opposed to accounting principles. Changes in depreciation methodare changes in accounting principle, whereas changes in depreciable lives arechanges ... two different types ofchanges are quite different. Changes in accounting estimates are discussed next.Changes in EstimatesWhereas changes in accounting principles are handled on either a cumulative-effect ... (1998)M.A. Hanna Company (1999) Provision for loss on sale of assetsH.J. Heinz Company (1999) Gain on sale of bakery products unitJLG Industries Inc. (2000) Restructuring chargesKulicke &...
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Tiếng anh chuyên ngành kế toán part 8
... surface in virtually any note to the financial statements. We willnow discuss three selected notes that frequently contain other nonrecurringitems: notes on foreign exchange, restructuring, and ... currencies. As foreign-currency exchange rateschange, the value of the foreign-currency assets and liabilities will expand andcontract. This results, in turn, in foreign currency transaction ... increase.EXHIBIT 2.18 Reconciliation of statutory and actual federal tax rates:Archer Daniels Midland Company, years ended June 30.1998 1999 2000Statutory rate 35.0% 35.0% 35.0%Prior years...
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Tiếng anh chuyên ngành kế toán part 57
... multitudes of B2B marketplaces and exchanges. Some arevertical, servicing specific industries like Metalsite.com for the steel industry,retailexchange.com for the retail industry, or paperexchange.com ... provide not just buying opportunities, but selling opportu-nities as well. Many utilize auctions or reverse auctions. Hundreds of millionsof dollars are or will be changing hands on a daily basis, ... own marketplaces for the cooperative purchase of goods and ser-vices. The most notable of these marketplaces, Covisint, is an online auto partsexchange created by major automobile manufacturers...
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Tiếng anh chuyên ngành kế toán part 58
... Intelwww.intuit.com INTUITwww.macola.com Macola Softwarewww.microsoft.com Microsoftwww.microstrategy.com Microstrategywww.oracle.com ORACLEwww.retailexchange.com Retail Exchangewww.sap.com ... 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 ... Imagination and creativity are vital. Don’t be afraidof change. Understand it, and embrace it. 564Making Key Strategic Decisionstoday. An auto manufacturer acquiring an ice cream producer would bean...
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Tiếng anh chuyên ngành kế toán part 59
... Snapple for$300 million to Triarc Cos. Quaker takes a $1.4 billion write-off and the saleprice is less than 20% of what Quaker paid for Snapple less than three yearsearlier. Analysts estimated ... rate. The total synergy is just the present value of all fu-ture incremental cash flows. Equation 3 makes it clear that changes in futurecash flows or their risk are at the root of any M&A ... major difference between Snapple’s quirky, offbeatcorporate culture and the more structured environment at Quaker.Most importantly, Quaker failed to account for the possible entrance ofCoca Cola...
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Tiếng anh chuyên ngành kế toán part 60
... these two firms soared. Chrysler CorporationFuture Performance ForecastGrowth prospectsFuture marginFuture cash flowsPotential risk areasKey Strengths/WeaknessesProducts and brandsTechnologyAssetsManagementDistributionIndustry ... PositionCost structure versus competitionPosition in supply chainFinancial PerformanceProfit growthProfit marginsCash flowLeverageAsset turnoverReturn on equityBusiness PerformanceMarket shareProduct ... (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...
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Tiếng anh chuyên ngành kế toán part 61
... iscontemplating the future of the business at a time when he would like to slowdown. One of his options is selling his business. Bob’s company, ACME Manu-facturing Inc. is a manufacturer of certain ... market value and how it differs from in-vestment value. She tells him that fair market value is defined as “the price, ex-pressed in terms of cash equivalents, at which property would change handsbetween ... 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...
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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 ... andis significantly more than the peer group at 32 days. This is likely due tothe company taking longer to pay its expenses related to raw materials andinventory than that of its peer group ... is significantly higher thanits peer group. The company had a measure of 7.3 as compared to itspeers at 4.0. This is likely due to ACME having a higher profit marginthan its peers.ã ACME is...
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Tiếng anh chuyên ngành kế toán part 66
... the Securi-ties and Exchange Commission and regulates the operation of broker/dealers. Underthis statute, companies with publicly held securities are required to make periodicreports to the ... essentially liable for any future payoffsreceived by the option owner. Also known as shorting the option. Glossary639Risk-free rate: The rate of return available in the market on an investment free ... and Exchange Commission (SEC): An agency of the U.S. governmentwhich regulates the public issuance of securities under the Securities Act of 1933and the conduct of trading markets and brokerage...
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