TIẾNG ANH CHUYÊN NGÀNH KẾ TOÁN PART 55 PDF

Tổng hợp các từ vựng tiếng Anh chuyên ngành kế toán, tài chính cơ bản và phổ biến nhất.

PENSION FUNDS The finance committee considers two aspects of pension fund policy: 1 the amount required to be added to the fund and 2 the investment of the fund.. _SIZE OF THE PENSION FU[r]

The last section in the AK Steel Holdings income statement in Exhibit 2.9 is de-voted to the reporting of other comprehensive income. This is a relatively newfeature of the income statement and was introduced with the issuance by theFASB of SFAS No. 130, Reporting Comprehensive Income.44The goal of[r]

ĐÁP ỨNG NHU CÂU VỀ TIÊNG ANH CHUYÊN NGÀNH CHO HỌC VIÊN, TRONG ĐÓ ĐẶC ` PHƯƠNG TRÌNH KẾ TOÁN BIỆT CHÚ TRỌNG TỚI NHU CẦU CẬP NHẬT TỪ VỰNG CHUYÊN NGÀNH VÀ PHƯƠNG PHÂN L: — GIAO DỊCH TRẢ NGA[r]

588Making Key Strategic Decisionsmust be budgeted as they can have a significant impact on postmerger cashflows.The detailed plan must start at the highest levels of the organization. Ifexecutives from the two firms are going to lead the transition, they must beconfident of their future roles and co[r]

Management of a business can DIRECT EQUITY METHODOLOGY DEBT-FREE METHODOLOGY Net income or net cash f low to equity holders defined later Net cash f low to holders of total in-vested cap[r]

638GlossaryProfit plan: A company’s total budget used in achieving a desired profit goal. Some-times the term refers only to the operating budget, and sometimes it is used synony-mously with the term master budget.Prospectus: Part I of a Registration Statement filed by a company offering its[r]

Proven at Today’s Most Successful Companies, Stephen George andArnold WeimerskirchForthcoming:The Portable MBA in Management, Second Edition, Allan CohenPORTABLEMBAinFINANCE ANDACCOUNTINGTHIRD EDITIONEdited byJohn Leslie LivingstoneandTheodore GrossmanJohn Wiley & Sons, Inc.Copyright © 2002[r]

can’t or choose not to develop. In this case, the strategy is driven by their cus-tomer’s demands and by the realities of the industry. Once CEO John Cham-bers and Cisco’s board made rapid growth a priority, an effective M&A planwas the only way to accomplish this goal. To minimize risk, Cis[r]

primarily as a result of the maturity of the 4.125% Swiss Franc Bonds in June 1996. Interestexpense in 1996 remained comparable to 1995 as slightly higher average debt balances wereoffset by a slightly lower weighted average interest rate.Gain on Sale of Varco Stock In May 1996, the Company sold 6.3[r]

associated activities. Some of the labels attached to these producers of non-recurring items are restructuring, rightsizing, downsizing, reengineering, re-deployment, repositioning, reorganizing, rationalizing, and realignment. Thefollowing are some key points for the reader to consider:• An earning[r]

Are you familiar with the World Wide Web?”“I spend a good part of the day corresponding with friends on it.”“Good. What you just said to me is that you don’t see too many pieces ofthe publishing system adding value commensurate with the value they extract.How about setting up your own Web sit[r]

identification of drivers for fixed and variable cost pools. What you should un-derstand, though, is that ABC is just a first stage in a long journey. Most people,as you did, move quickly into ABM—activity-based management. Once youmake your cost system transparent, you then naturally seek to optimi[r]

The Internet provides an amazing plethora of information, and not just in textor still-picture format. Video and audio streaming media is becoming increas-ingly available on the Internet. There are several sites on the Net where onecan obtain audio clips, listen to music, or listen to radio shows. F[r]

aware of how each item might affect your strategy and the potential for valuecreation.Identif ying and Screening CandidatesBidders must first identify an industry or market segment they will target. Thisprocess should be part of a larger strategic plan for the company. The next stepis to deve[r]

Acquisitions can be categorized based on the level of economic activity involved according to the following: • _Horizontal:_ The target and bidder in a _horizontal merger_are involved in[r]

Florida Bird Guide at a very reasonable price for those that are more priceconscious.”Stephen was stunned. “Whoa, do you want all this complexity in yourbusiness, Abbey?”She smiled. “I, too, can do some field research. My friend will packagethe three items as orders come in. I don’t have to do any m[r]

Therefore, instead of using the home market selling price as the test, the production cost may be used instead.. This is reasonable, because the production cost is likely to be below the[r]

Mother’s Day are our busy time.”Denise then asked Carol, “How does this impact your area?”Carol thought she understood. “When I planned the system, I had to useour peak demand forecasts as the long-run target for the capacity. Unfortu-nately, just as you can’t build an apartment complex apartment by[r]

trates on personal computers (PCs). Over the past 15 years, Microsoft and Intelhave become so dominant in the software and hardware ends of the PC busi-ness that they have, de facto, set the worldwide standard for PCs, which is re-ferred to as the Wintel standard, short for Microsoft Windows and the[r]