Tiếng anh chuyên ngành kế toán part 50 ppt

... covenant not to compete, etc.), insiders and other related parties, and if affiliate is other than a natural person (e.g., trust, estate, partnership, joint venture, corporation) court orders, agreements, stock ... shareholders during the past five years, including: a. Annual reports and quarterly reports, with particular attention to the president’s letter, which may provide insight into any...

Ngày tải lên: 07/07/2014, 13:20

... 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 & Sons, Inc., 605 ... 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 a...

Ngày tải lên: 07/07/2014, 13:20

... 1,200 1,200 Revenues $12,000 $14,400 $13,800 at $12/ream at $12/ream at $11 .50/ ream Variable costs $7,000 $8,400 $7 ,500 at $7.00/ream at $7.00/ream at $6.25/ream Fixed costs $4,000 $4,000 $4,680 Net ... 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, al...

Ngày tải lên: 07/07/2014, 13:20

... the limited partnership after exhaustion of the part- nership’s assets. In this respect, the rules are identical to those governing the partners in a general partnership. Limited partners are ... limited partner because that partner’s name will not appear, as a general partner’s name may, on the limited partnership’s certificate on the public record. General partners exercise their authorit...

Ngày tải lên: 07/07/2014, 13:20

... 17 4.4 Recurring Royalties 17 4.5 Listener Consumption Data 17 5.0 Strategic Partners 20 5.1 Device Partners 20 5.2 Content Partners 21 5.3 Service Providers and Other 22 6.0 Development Strategy ... section is the most important part of the business plan. If you don’t cap- ture readers’ attention in the executive summary, it is unlikely that they will read any other parts of the plan. Ther...

Ngày tải lên: 07/07/2014, 13:20

... schedule. Publication Circulation Ad Price Cost per Thousand Golf Digest 1, 550, 000 $35,820 $23.11 Sports Illustrated 3, 150, 000 57,600 18.29 Golf Magazine 1,400,000 26,000 18.57 For tune 775,000 ... 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...

Ngày tải lên: 07/07/2014, 13:20

... receivable in Euros 62 ,500 Times spot exchange rate $0.88 $55,000 Final dollar value of the Euro receivables Accounts receivable in Euros 62 ,500 Times spot exchange rate $0.84 52 ,500 Transaction loss ... receivable in Euros 62 ,500 Times spot exchange rate $0.88 $55,000 Final dollar value of the Euro receivables Accounts receivable in Euros 62 ,500 Times spot exchange rate $0.92 57 ,5...

Ngày tải lên: 07/07/2014, 13:20

... 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

... $1 .50 equals $1 ,500 ,000 Value at year-end: £1,000,000 at $1.45 equals 1, 450, 000 Foreign-currency transaction loss 50, 000 Currency Derivative End-of-period value of the currency derivative $ 50, 000 Initial ... foreign currency transaction loss of $50, 000 would be rec- ognized. Moreover, the currency derivative would be marked to its new market value, which is assumed to be $50, 000,...

Ngày tải lên: 07/07/2014, 13:20

... simultane- ously Capital Bank would like to diversify into S&P 500 stocks. The old fashion way of achieving the desired objectives would be for each party to sell the stocks they do not want, and reinvest ... percentage point that the S&P 500 rises over the course of the year, Back Bay will pay Capital $1 million. Thus, if the NASDAQ index rises 15% and the S&P 500 rises 11%, t...

Ngày tải lên: 07/07/2014, 13:20