Tài liệu miễn phí Tiếng Anh phổ thông
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Tiếng anh chuyên ngành kế toán part 57
548 Making Key Strategic Decisions materials. Lastly, some companies use EDI to transmit their invoices and then to receive the subsequent payments. While industries use different versions of EDI in different ways, their goals are always the same: minimize the processing time and lower inventory costs and overhead expenses. An industry organization in Washington, D.C., developed and maintains a standard format that dictates how all transactions are sent, ensuring that all companies that wish to implement EDI can be assured that all vendors’ and customers’ computers will understand each others’ transactions, without requiring any custom programming. EDI, while still used quite...
8/29/2018 7:12:42 PM +00:00
Tiếng anh chuyên ngành kế toán part 58
After finding an underperforming category, she may check how different groups or districts of stores performed for that category. Knowing how each store performed, she might explode down, looking at individual items, and compare their performance to that of a prior week or year. This process is like taking the Rubic’s cube and continually rotating the levels, looking at each of the cube’s faces. Each face of each small cube represents data for a piece of merchandise for a store for a period of time. That is why this process is referred to as “slice and dice.” You can...
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Tiếng anh chuyên ngành kế toán part 59
Disaster Deal No. 2 Throughout 1994, 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 announced an agreement to buy iced-tea and fruit-drink maker Snapple Beverage Corp. for $1.7 billion, or $14 per share. CEO William Smithburg dismissed the 10% drop in Quaker ’s stock price, arguing “ We think the healthy, good-for-you beverage categories are going to continue to grow.” The hope was that Quaker could replicate the success of its national-brand exercise drink...
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Tiếng anh chuyên ngành kế toán part 60
578 Making Key Strategic Decisions Tax Savings Corporations in the U.S. pay billions each year in corporate income taxes. M&A activity may create tax savings that would not be possible absent the transaction. While acquisitions made solely to reduce taxes would be disallowed, substantial value may result from tax savings in deals initiated for valid business purposes. We consider the following three ways that tax incentives may motivate acquisition activity: 1. Unused operating losses. 2. Excess debt capacity. 3. Disposition of excess cash. Operating losses can reduce taxes paid, provided that the firm has operating profits in the same period to...
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Tiếng anh chuyên ngành kế toán part 61
588 Making Key Strategic Decisions must be budgeted as they can have a significant impact on postmerger cash f lows. The detailed plan must start at the highest levels of the organization. If executives from the two firms are going to lead the transition, they must be confident of their future roles and comfortable with their compensation plans. In the Daimler-Benz-Chrysler deal, there was a good deal of animosity between executives as the German managers watched their American counterparts walk away with multimillion-dollar payoffs from their Chrysler stock options while simultaneously receiving equity in the newly merged firm. A fair incentive...
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Tiếng anh chuyên ngành kế toán part 62
598 Making Key Strategic Decisions She also finds that ACME’s customers are retail distributors of its products and the company does not have any significant customer concentration. Generally, relationships with customers have been long term. The company currently has numerous products in the adhesives and sealants area. ACME has several trademarks and several products that are well recognized as well as ACME’s name. Victoria determines through her research that the risk of product obsolescence or replacements by new products is a minimal risk to ACME. ACME has conducted research and development activities and the costs range from $250,000 to $500,000 per...
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Tiếng anh chuyên ngành kế toán part 63
608 Making Key Strategic Decisions arrive at a proper value of ACME. This methodology determines the earnings of ACME without regard to its debt service. Thus, net income on a debtfree basis will be higher than the company’s net income, which typically includes interest expense. The resulting higher value using the debt-free methodology is not only for equity holders but also debt holders. This combined value of equity and debt is known as the market value of invested capital (MVIC). Once the value of ACME’s MVIC is determined, then the value of debt capital is subtracted resulting in the value of...
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Tiếng anh chuyên ngành kế toán part 64
618 Making Key Strategic Decisions as of December 31, 2000, on an as-if-freely-traded basis. Since this amount is based on rates of return of freely traded marketable securities, Victoria will take a valuation discount for lack of liquidity at the end of her analysis. Because Victoria made adjustments to the 2000 pro forma income statement (see the pro forma column in Exhibit 18.5) for discretionary items (officers’ compensation and rent expense) and income tax expense, the 2000 pro forma earnings and resulting value of $31.7 million represents a value for a control (rather than a minority) equity interest. In summary, the...
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Tiếng anh chuyên ngành kế toán part 2
ART ONE UNDERSTANDING THE NUMBERS 1. Using Financial Statements John Leslie Livingstone 2. Analyzing Business Earnings Eugene E. Comiskey and Charles W. Mulford 3. Cost-Volume-Profit Analysis William C. Lawler 4. Activity-Based Costing William C. Lawler 5. Information Technology and You Edward G. Cale Jr. 6. Forecasts and Budgets Robert Halsey 7. Measuring
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Tiếng anh chuyên ngành kế toán part 3
8 Understanding the Numbers Nutrivite Projected Balance Sheet as of December 31, 200X Assets Cash Inventory Current assets Fixed assets: Equipment Less depreciation Net equipment Total assets $36,000 3,600 $32,400 32,400 $153,000 $ 40,600 80,000 120,600 Current liabilities Equity: Capital: Jan 1 Add net income Less drawings Capital: Dec 31 Liabilities and equity 40,000 100,000 84,000 (71,000) 113,000 $153,000 Liabilities and Equity Accounts payable $ 40,000 As you can see, Cash is increased by $5,000 to $40,600—which is sufficient to pay the Accounts Payable of $40,000. Drawings is decreased by $5,000 to $71,000, which provided the $5,000 increase in Cash. Pat: Thanks....
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Tiếng anh chuyên ngành kế toán part 4
18 Understanding the Numbers • Cash Equivalents are near-cash securities such as U.S. Treasury bills maturing in three months or less. • Accounts Receivable are amounts owed by customers and should be reported on the balance sheet at “realizable value,” which means “the amount reasonably expected to be collected in cash.” Any accounts whose collectibility is in doubt must be reduced to realizable value by deducting an allowance for doubtful debts. • Inventories in some cases may not be liquid in a crisis (except at fire-sale prices). This condition is especially likely for goods of a perishable, seasonal, high-fashion, or trendy...
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Tiếng anh chuyên ngành kế toán part 5
28 Understanding the Numbers EXHIBIT 1.1 Ratio Short-Term Liquidity Current ratio Quick ratio (acid test) Receivables turnover Inventory turnover Payables turnover Long-Term Solvency Interest coverage Debt to capital Profitability on Sales Gross profit ratio Operating expense ratio SG&A expense ratio EBIT ratio Pretax income ratio Net income ratio Profitability on Investment Return on total assets: Before tax After tax
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Tiếng anh chuyên ngành kế toán part 6
38 Understanding the Numbers or simply employing a fairly recent average value for the gains in making earnings projections. After 1996, Delta Air Lines disclosed little in the way of nonrecurring gains on the sale of f light equipment. Its 2000 annual report, which covered the years from 1998 to 2000, did not disclose any gains or losses on the disposition of f light equipment.5 With hindsight, the first option, which would remove all of the gains and losses on f light equipment, may have been the most appropriate alternative. The Goodyear Tire and Rubber Company provides a timeless example of...
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Tiếng anh chuyên ngành kế toán part 7
48 Understanding the Numbers from those that have been or are being discontinued. Only the discontinuance of operations that constitute a separate and complete segment of the business have normally been reported in this special section. The current segmentreporting standard, SFAS 131, Disclosures about Segments of an Enterprise and Related Information, identifies the following as characteristics of a segment: 1. It engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise). 2. Its operating results are regularly reviewed by the enterprise’s chief operating decision...
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Tiếng anh chuyên ngành kế toán part 8
58 Understanding the Numbers operating cash f low. This deduction may indicate either that no cash was collected in connection with recording this income or that the income is not considered to be an operating cash-f low item. The absence of a cash inf low is the more likely explanation. But should the $75,000 be seen as nonrecurring? If this were a one-time licensing fee, then it should be treated as nonrecurring in evaluating the $171,472 of 1998 net income. Escalon has a substantial net-operating-loss carryforward, and its 1998 pretax and after-tax results are the same. As a result, this $75,000...
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3000 từ thông dụng trong Tiếng Anh
Tài liệu tham khảo chuyên ngành tiếng Anh phổ thông - 3000 từ thông dụng trong Tiếng Anh.
8/29/2018 7:12:35 PM +00:00
Maxwell Loses a Tooth
Maxwell put up his hand and waited for his teacher, Mrs. Gilbert, to notice him. Do you have a question, Maxwell? she asked. It's more like a problem, Maxwell said. I lost my tooth. Maxwell stood up and held out his hand to show his class his baby tooth. Congratulations, Mrs. Gilbert said. Then she asked the class if anyone had any advice for Maxwell. Keiko put up her hand first. Keiko was from Japan. Is it an upper or a lower tooth? Keiko asked.
8/29/2018 7:12:24 PM +00:00
Câu mệnh lệnh trong tiếng anh
Câu mệnh lệnh là câu có tính chất sai khiến nên còn gọi là câu cầu khiến. Một người ra lệnh hoặc yêu cầu cho một người khác làm một việc gì đó. Nó thường theo sau bởi từ please. Chủ ngữ của câu mệnh lệnh được ngầm hiểu là you. Luôn dùng dạng thức nguyên thể (không có to) của động từ trong câu mệnh lệnh. Câu mệnh lệnh chia làm 2 loại: Trực tiếp và gián tiếp.
8/29/2018 7:09:09 PM +00:00
Assignment of Applied Ling
English is proved to be a vehicle for international communication. In order to meet the demands of modern society, language teachers should not focus on reciting but should teach from their own understanding of language learning and help learners gain more competence with confidence. However, it is not a easy work, especially teaching pronunciation. It isn't difficult to appreciate the reasons for this: in spoken interaction, pronunciation is often the first barrier to intelligibility, and uncertainty about pronunciation is often a major reason for learners' lack of confidence in speaking....
8/29/2018 7:09:08 PM +00:00
Lời bài hát Tiếng Anh- My Love
An empty street, An empty house, A hole inside my heart, I'm all alone and the rooms are getting smaller I wonder how, I wonder why, I wonder where they are, The days we've had, The songs we've sang together(oh yeah). And oh my love, I'm holding on forever, Reaching for a love that seems so far, Chorus: So i say a little prayer, and hope my dreams will take me there, where the skies are blue to see you once again,
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LISTEN CAREFULLY - Health
Tài liệu tham khảo chuyên môn tiếng anh, giúp bạn dễ dàng học tiếng anh từ những ngày mới bắt đầu.
8/29/2018 7:09:07 PM +00:00
Bài giảng Tiếng anh_Bài 11
Giáo án bài giảng tiếng Anh tham khảo giúp học sinh nắm vững ngữ pháp tiếng anh hơn. Tài liệu hay và bổ ích dành cho những bạn yêu thích học môn tiếng Anh.
8/29/2018 7:09:07 PM +00:00
Unit 11-The media
Complete these sentences from the text • Obviously film stars have to look right for the part. • So you don’t have to worry too much about content. • For examples, do politicians have to think about their appearance?
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VOCABULARY căn bản
Tiếng Anh truyền khắp nơi dưới chủ nghĩa thực dân trong thời kỳ thịnh vượng của Đế quốc Anh, từ đảo Anh qua nước Úc, Canada, Hồng Kông, New Zealand, Hoa Kỳ và một số nơi Tiếng Anh trở thành ngôn ngữ phụ quan trọng nhất
8/29/2018 7:08:58 PM +00:00
ACADEMIC WORD
Tài liệu tham khảo chuyên môn tiếng anh, tự học một số từ vựng cơ bản.
8/29/2018 7:08:58 PM +00:00
Specifield English
Welcome to the 42U terms, acronyms and glossary (TAG) page. Below is a compilation of the TAGs used in data centers when referring to the infrastructure technologies and energy efficiency. Rather than create three separate pages for terms, acronyms and glossary items we have chosen the more efficient approach of combining them into a single source.
8/29/2018 7:08:51 PM +00:00
15 ứng dụng học tiếng Anh miễn phí tiêu biểu
Hiện có nhiều bộ phần mềm giúp ta có thể luyện tập môn tiếng Anh phục vụ cho những mục đích khác nhau ví như: Learn To Speak English , ARCO's Preparation for TOEFL, TOEFL iBT, LAC VIET MTD... Đó là các phần mềm thương mại, có giá từ vài chục đến hàng trăm, hàng ngàn đô la Mỹ - một mức giá khá cao so với thu nhập của đại đa số người dùng Việt Nam. Chính vì vậy, việc lựa chọn những phần mềm miễn phí, phần mềm mã nguồn mở có đủ khả năng thay thế các phần mềm thương mại là một...
8/29/2018 7:08:41 PM +00:00
Danh sách 1000 từ tiếng Anh thông dụng nhất
Danh sách 1000 từ tiếng Anh thông dụng nhất Dưới đây là danh sách 1000 từ tiếng Anh thường dùng nhất, được sắp xếp theo thứ tự. Từ đầu tiên có tần số sử dung nhiều nhất. Khi học từ vựng
8/29/2018 7:08:41 PM +00:00
Học tiếng anh nhanh qua các thì cơ bản
Tài liệu tham khảo dành cho giáo viên, sinh viên ôn thi đại học cao đẳng môn tiếng Anh - Học tiếng anh nhanh qua các thì cơ bản.
8/29/2018 7:05:22 PM +00:00
NHỮNG ĐỘNG TỪ THƯỜNG DÙNG TRONG TIẾNG ANH
Tài liệu tham khào chuyên môn tiếng anh - NHỮNG ĐỘNG TỪ THƯỜNG DÙNG TRONG TIẾNG ANH.
8/29/2018 7:05:21 PM +00:00