mau cv tieng anh cho dan ke toan
Mẫu CV tiếng Anh rất hay
Ngày tải lên :
08/10/2012, 14:35
... Samsung Electronics Vietnam.
Eduction Background :
School Name
Period
From To
Tich Luong
Secondary school
1997 2001 Quite
Gang Thep High
school
2001 2004 Average
Faculty of
Information
Technology ... health, safety, customers and partners and has excellent leaders
with good vision and skillful workers so I totally believe the prospect of the company
and want to contribute all my potential to...
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Tiếng anh chuyên ngành kế toán part 2
Ngày tải lên :
19/08/2013, 11:10
... Mandel
12. Global Finance 353
Eugene E. Comiskey and Charles W. Mulford
13. Financial Management of Risks 423
Steven P. Feinstein
PART THREE MAKING KEY
STR ATEGIC DECISIONS 457
14. Going Public ... 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 of
compensation in my new business this coming year.
Kim: Let’s see how ... the balance
sheet. It is replaced by Accounts Payable of $40,000. Then the balance sheet
looks like this:
Nutrivite
Projected Balance Sheet as of December 31, 200X
Assets Liabilities and Equity
Cash...
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Tiếng anh chuyên ngành kế toán part 3
Ngày tải lên :
19/08/2013, 11:10
... 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 explaining
them to me. I picked up some ... statements in order to make her recommendation to the
bank’s loan committee about Nutrivite’s loan application. She paid special at-
tention to the Cash Flow Statement, keeping handy the bank’s ... lenders, to decide whether or not to
invest.
3. Investment analysts, money managers, and stockbrokers, to make
buy/sell/hold recommendations to their clients.
4. Rating agencies (such as Moody’s, Standard...
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Tiếng anh chuyên ngành kế toán part 4
Ngày tải lên :
19/08/2013, 11:10
... unlike vintage wines or antiques, do not improve with
age. Accounts Receivable Turnover should be in line with credit terms; turnover
sliding out of line with credit terms signals increasing danger ... Return on Equity when earn-
ings are robust but depresses ROE when earnings are poor. Leverage makes
the good times better but the bad times worse. Therefore, it should be used in
moderation and ... profitable.
This reduced risk and increased predictability of gas and electric utility
companies make short-term liquidity and safety margins less crucial. In turn,
the ratios indicating short-term...
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Tiếng anh chuyên ngành kế toán part 5
Ngày tải lên :
19/08/2013, 11:10
... ITEMS
Defining nonrecurring items is difficult. Writers often begin with phrases like
“unusual” or “infrequent in occurrence.” Donald Keiso and Jerry Weygandt in
their popular intermediate accounting text ... suggesting bankruptcy.
Since the z score uses equity at market value, it is not applicable to pri-
vate firms, which do not issue marketable securities. A variation of the z score
for private ... Statements
31
1. Raising prices perhaps by improving product quality or offering extra
services. Makers of luxury cars have done this successfully by provid-
ing free roadside assistance and loaner...
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Tiếng anh chuyên ngành kế toán part 6
Ngày tải lên :
19/08/2013, 11:10
... one-fourth of nonrecurring items
are likely to be found separately disclosed in the income statement.
8
Providing
guidance for locating the remaining three-fourths is a key goal of this chapter.
Identif ... repeatedly. However, in line with the key
characteristics of nonrecurring items given earlier, Goodyear’s foreign exchange
losses are both irregular in amount and unlikely to be consistent contributors ... principles 000
Net income 000
Other comprehensive income 000
Comprehensive income $000
SOURCES
: Key guidance is found in Accounting Principles Board Opinion
No. 30, Reporting the Results of Operations...
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Tiếng anh chuyên ngành kế toán part 7
Ngày tải lên :
19/08/2013, 11:10
... expenses.
20
The two asset write-downs are likewise
added back to net income or loss because of their noncash character. However,
a separate judgment may also be made that, unlike depreciation, these two
items ... sale of assets
H.J. Heinz Company (1999) Gain on sale of bakery products unit
JLG Industries Inc. (2000) Restructuring charges
Kulicke & Soffa Industries Inc. (1999) Provision for impairment ... a San Francisco earthquake
Avoca Inc. (1995) Insurance proceeds from the destruction of a
building by a fire
BLC Financial Services Inc. (1998) Settlement of a lawsuit
KeyCorp Ohio (1999)
Gain...
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Tiếng anh chuyên ngành kế toán part 8
Ngày tải lên :
19/08/2013, 11:10
... re-
quires a focus on a single key schedule found in the standard income tax note.
The goal is simply to identify nonrecurring tax increases and decreases in this
schedule.
The key source of information ... and Dana result from utilizing loss carry-
forwards whose benefits had not previously been recognized. The losses that
produced the tax savings originated in earlier periods. Because the likelihood
of ... reported increase.
EXHIBIT 2.18 Reconciliation of statutory and actual federal tax rates:
Archer Daniels Midland Company, years ended June 30.
1998 1999 2000
Statutory rate 35.0% 35.0% 35.0%
Prior...
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Tiếng anh chuyên ngành kế toán part 57
Ngày tải lên :
19/08/2013, 11:10
... supplies.
Other marketplaces have been created to offer products for specific in-
dustries (vertical marketplaces) or across industries (horizontal marketplaces).
These marketplaces provide not ... Others are horizontal marketplaces, like staples.com or wwgrainger
.com. There are also some hybrid models, like Verticalnet.com, that address
multiple industries. Companies like Ariba and Commerce ... facilitates these marketplaces and exchanges.
556
Making Key Strategic Decisions
APPLICATION SERVICE PROVIDERS (ASPS)
ASPs are companies that provide hosted access to software applications like
Microsoft...
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Tiếng anh chuyên ngành kế toán part 58
Ngày tải lên :
19/08/2013, 11:10
... following ex-
amples make clear.
Example 1 There has recently been a wave of takeover activity in the
stuffed animal industry. Griffin’s Giraffes Inc. (GGI) has agreed to merge
Takeover
Acquisition
Proxy ... 2.0 (Boston: Addison-Wesley, 2000).
Nickerson, Robert, Business and Information Systems, 2nd ed. (Upper Saddle River,
NJ: Prentice-Hall, 2001).
Pearlson, Keri, Managing and Using Information Systems ... ranked
No. 1 in a recent survey of corporate M&A practices.
As you read about these dismal transactions, can you speculate on the rea-
sons for failure? On their faces, they seemed like strategically...
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Tiếng anh chuyên ngành kế toán part 59
Ngày tải lên :
19/08/2013, 11:10
... super-
markets where Quaker’s strength could be used to expand sales of Snapple’s
drinks.
Aftermath: In April 1997, Quaker announced it would sell Snapple for
$300 million to Triarc Cos. Quaker takes ... interest in Quaker Oats, which Coke CEO
Douglas Daft felt “fit perfectly into Coke’s strategy of boosting growth by in-
creasing its share of non-carbonated drinks.”
7
Even Coke’s directors felt ... Quaker Oats Co. was rumored to be a takeover target. It was
relatively small ($6 billion in revenue) and its diverse product lines could be
easily broken up and sold piecemeal. In November, Quaker...
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Tiếng anh chuyên ngành kế toán part 60
Ngày tải lên :
19/08/2013, 11:10
... (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 that
undesirable product ... to reflect its market
value of $12 million and that the difference between the acquisition price ($18
million) and the market value of the assets acquired ($15 million) is booked as
goodwill. ... High Fidelity magazine for its most
recent wireless bookshelf speakers. MC wants to enter the market for personal
computer (PC) speakers, but does not want to develop its own line of new prod-
ucts...
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Tiếng anh chuyên ngành kế toán part 61
Ngày tải lên :
19/08/2013, 11:10
... she is going to determine what a financial buyer would likely pay—the
company’s “fair market value.” Practically, determining the fair market value
will assist Bob in establishing a target minimum ... unrestricted market, when
neither is under compulsion to buy or sell and when both have reasonable
knowledge of the relevant facts.”
1
Fair market value contemplates what the
“market” will pay. ... menu, it will likely have a price
similar to other restaurants selling steak (all things being equal). The first
594
Making Key Strategic Decisions
would be determined. Bob asked his certified...
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Tiếng anh chuyên ngành kế toán part 62
Ngày tải lên :
19/08/2013, 11:10
... do not necessarily take capital
structure into account when making purchase decisions, so a debt-free analysis
may not be necessary for these companies to determine fair market value.
Victoria’s ... co
rporation does
not pay income taxes.
604
Making Key Strategic Decisions
COMPARISON TO INDUSTRY AVERAGES
Victoria also compares ACME’s key financial ratios to peer companies. The
main differences ... investments with higher risks.
APPR AISAL OF FAIR MARKET VALUE
Victoria tells Bob that the shares of ACME are closely held securities and there
is no ready market for their sale. The three general approaches...
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Tiếng anh chuyên ngành kế toán part 66
Ngày tải lên :
19/08/2013, 11:10
... faculty member of both the Harvard Business School and the Stan-
ford Business School. He was the president, chief executive officer, and a
director of Walker Manufacturing Co., J.I. Case, and the ... Corp., and
the Eaton Company.
Robert N. Anthony is Ross Graham Walker Professor of Management Con-
trol, Emeritus, at Harvard Business School. He has been a director and chair-
man of the audit committee ... system-
atic risk is measured by beta.
Takeover: The transfer of corporate control from one group of shareholders to
another.
Target: A firm that is the subject of takeover or acquisition activities.
Tau:...
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