Tiếng anh chuyên ngành kế toán part 22 pptx
Tiếng anh chuyên ngành kế toán part 22 pptx
... 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 ... Budget’s New Clothes (Chicago: Markham Publishing Company, 1973). Penne, Mark, “Accounting Systems, Participation in Budgeting, and Performance Evaluation,” The Accounting Review, 65, no. 2 (Apr...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 1 pptx
... Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 750-4744. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley ... outstanding expert in the subject matter of that particular chapter. Some of these experts are full-time practitioners in the real world, and others are part- time consultants who also serve as...
Ngày tải lên: 07/07/2014, 13:20
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 ventures to 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 attributes form a basis of comparison against your direct and ....
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 38 pptx
... against for- eign currencies, the decline in the value of the future foreign-currency cash flows 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 in exchange rates on inter-company and third party trade receivables and payables. Tenneco has from time to time also entered into forw...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 39 pptx
... commitments denominated in foreign currencies (principally Australian dollar and Canadian dollar) and relating to particular anticipated but not yet committed purchases and sales expected to be denominated in those ... Derivatives The terms of derivative contracts are kept relatively short, usually less than one year. This partly reflects the fact that the maturity of the underlying item bein...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 53 pptx
... registration, purchase, or sale of securities, nor is 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 to a selected group of interested parties. For example, they must not make a tele- phone conference call to a selected group, s...
Ngày tải lên: 07/07/2014, 13:20
Tiếng anh chuyên ngành kế toán part 2
... projected balance sheet now? Kim: Of course. Here it is: xii Contents PART TWO PLANNING AND FORECASTING 223 8. Choosing a Business Form 225 Richard P. Mandel 9. The Business Plan 260 Andrew Zacharakis 10. ... PART ONE UNDERSTANDING THE NUMBERS xi Contents Preface v Acknowledgments ix PART ONE UNDERSTANDING THE NUMBERS 1 1. Using Financial Statements ... into cash within a year). T...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 3
... reporters, and others who are sup- porting or opposing any particular public issue the company’s actions affect. 14. Actual or potential joint venture partners, franchisors or franchisees, and other business ... equivalents $ 4,975 $ 4,846 Short-term investments 12,261 18,952 Accounts receivable 2,245 3,250 Other 2 ,221 3,260 Total current assets $21,702 $30,308 Property and equipment, net $...
Ngày tải lên: 19/08/2013, 11:10
Tiếng anh chuyên ngành kế toán part 4
... improves the Return on Equity from 18% to 22% , which illustrates the advantage of leverage: A business earning 18% on assets can, with a little leverage, earn 22% on equity. But what if EBIT is only ... 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 Equi...
Ngày tải lên: 19/08/2013, 11:10
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 of change ... common equity. The Dupont equation above breaks the return on common equity into its three component parts: Profit Margin (Net Income/Sales), Asset Turnover (Sales/Total Assets), and Leverage...
Ngày tải lên: 19/08/2013, 11:10