Tiếng anh chuyên ngành kế toán part 62

. should make adjustments so that revenues and expenses are “normalized.” In this particular case, Victoria determines the amount of economic benefits the family. net 13.87 10.36 9.37 7.65 6.79 19.5 33.9 Other assets 3.17 3.00 3.25 1.12 0 .62 50.4 5.5 Total assets $28.72 $24.92 $24.98 $18.20 $16.58 14.7% 15.3% Liabilities

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. Bliss 18. Business Valuation 593 Michael A. Crain Glossary 626 About the Authors 643 Index 649 PART ONE UNDERSTANDING THE NUMBERS 3 1 USING FINANCIAL. year). The right side shows how the assets are to be financed: partly by the bank loan and partly by your eq- uity as the owner. Pat: Now I see why it’s

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. sup- porting or opposing any particular public issue the company’s actions affect. 14. Actual or potential joint venture partners, franchisors or franchisees,. users. Private com- panies are not required by law to have audits, but sometimes particular investors or creditors demand them. An audit provides the highest

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. percentage points, from 13.9% of Sales in Year 1 to 17.7% of Sales in Year 3. In particular, the increase in Total Expenses relative to Sales was driven mainly. and Utilities. 4. Action to correct the profit slump requires analyzing these particular ex- pense categories. Using Financial Statements 25 The use of percent-of-sales

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. equation above breaks the return on common equity into its three component parts: Profit Margin (Net Income/Sales), Asset Turnover (Sales/Total Assets),. business information and are used for many different purposes by many different parties inside and outside the busi- ness. Clearly all successful businesspeople

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. $2,680,472 $2,642,453 $3,028,248 Selling, general and administrative 722,590 620 ,878 627 ,075 Charge to record loss on sale of residential retail operations,. costs 36,787 — — Write-down of U.K. assets 47,952 — — Interest, net 60,769 62, 553 62, 812 Loss on sale of equity securities — 22,247 — Other expense (income),

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. (353,113) (48,451) 586,424 Inventory 115,740 (410,476) 162, 862 Other current and long-term assets (16, 862) (116,491) (164,960) Accounts payable and accrued. items. 1996 1997 1998 1999 Debt extinguishments 60 62 73 56 Other 5 3 2 6 Total extraordinary items 65 65 75 62 Companies presenting extraordinary items 63

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. continuation of this source of tax reduction requires that the feature continue to be part of the tax law and that Gerber make the R&D expenditures neces- sary. company name designates the annual re- port from which the example was drawn. 62 Understanding the Numbers charge; decreasing it, a benefit. The prospects

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. 10.71 190.958 1624 40 .62 450.42 16 5 1/21/96 40.0 0.0 900.00 55.80 13.05 232.722 49.50 548.93 17 6 1/21/96 40.0 5.0 831.25 51.54 12.05 214.94 4625 45.72 507.00. create these partnerships and share information as if they were one company. Using communications and groupware products like Lotus Notes, the partners can

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. face and to create a road map for a successful corporate M&A strat egy. 562 Making Key Strategic Decisions We review the historical evidence and discuss. receive shares of the bidder. In a consolidation, the firms involved become parts of an entirely new firm, with the bidder usually retaining control of

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