Xem 1-20 trên 82 kết quả Terms of sales
  • In an earlier chapter you learned about accounting for “trading securities.” Recall that trading securities are investments that were made with the intent of reselling them in the very near future, hopefully at a profit. Such investments are considered highly liquid and are classified on the balance sheet as current assets. They are carried at fair market value, and the changes in value are measured and included in the operating income of each period.

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  • Learning objectives of this chapter include: How to apply the percentage of sales method, how to compute the external financing needed to fund a firm’s growth, the determinants of a firm’s growth, some of the problems in planning for growth.

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  • Chapter 19 - Formation and terms of sales contracts. Learning objectives of this chapter include: Analyze whether common law or the UCC applies to a sale of goods, explain the meaning of voidable title and when title to goods passes from seller to buyer, apply UCC’s rules about risk of loss, distinguish between sale or return and sales on approval.

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  • Copenhagen Corporation obtained an investment in the stock of Amsterdam Corporation. The intent of the investment was not to obtain control or to exert significant influence. Winsloe has no plans to trade the investment for near-term profits. Following is a description of the activity related to the investment in Amsterdam Corporation:

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  • WasatchBank recently held an auction to dispose of various assets it had obtained through foreclosures and other loan settlements. Representatives of Aragon Semi Conductors attended the auction to bid on an abandoned manufacturing plant that WasatchBank included in the sale. The auction brochure listed the manufacturing plant as including all land, buildings, and equipment. The brochure indicated that an independent appraisal had been conducted and that land was separately valued at $3,500,000, the building at $7,000,000, and the equipment at $14,500,000.

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  • Shaw Corporation recently requested a contractor to prepare a proposal to refurbish the exterior of its office building. Shaw wanted to give its building a “face lift.” The contractor provided the following bid document: Add extension to front porch approach $70,000 Install shrubs and trees 8,750 Replace rotting exterior siding material 26,250 Replace burned out exterior light bulbs 1,750 Assume that Shaw Corporation agreed to the bid, and authorized the work. What journal entry would be appropriate for each of the above expenditures?...

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  • The purpose of this guide is to explain in simple terms, the twenty economic indicators followed by most investors and analysts. The next time you hear these terms in the media and or financial press, you can use the information in this guide to evaluate their potential effect on the economy and ultimately your portfolio.

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  • Above-the-line campaign: a marketing campaign using only advertising. Account: the term used to describe a client or job. In consultancies, “an account team” refers to the group of PR consultants servicing a particular client. Below-the-line campaign: a marketing communications campaign that does not use advertising. Instead it uses promotional tools such as public relations, direct marketing and sales promotion. Brief: the instructions from a client to a consultancy, or directions communicated within a PR agency.

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  • By learning how to “dial for dollars,” you can transform the telephone that’s already sitting on your desk into a virtual money-making machine with unlimited potential. Throughout this book, the terms telemarketing and telesales are used interchangeably. However, some people define telemarketing as the use of the telephone to make contact with prospects, whereas telesales involves actually moving the pros- pect further down the sales cycle or sales pipeline. The skills required of a telemarketer and/or telesales professional, as you’ll soon see, are identical....

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  • Unbundling the deposit component of an insurance contract leads to the separate recognition and measurement of the financial asset or financial liability arising under the deposit component, and the insurance component of the contract. If the deposit unbundling rules did not apply and the accounting policies of the insurer or reinsurer did not require all assets and liabilities under the contract to be recognised, liabilities might be incorrectly recognised as income and assets as expenses.

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  • It was not to long a go that I was looking forward to a mode of business where in I could do bulk sales of commodities to community who could be descent buyers & dealing with whom I could gain in terms of life style, its systems & finance of course. In other words I wanted to deal with a set of individuals who were a class & could seriously bring a change the plight of my dull life style spent every morning with a set of questions - will I elevate today? -Will I do better with a job or should I put in efforts towards orientation...

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  • As you might imagine, the program wasn’t just a sensation in terms of sales numbers. It has generated a flood of opinions, on both sides of the matter, as well as numerous copycat artists attempting to sell their own “no cold calling” programs. While there are plenty of people who agree with me that cold calling is now obsolete, the most heated – and angry – opinions come from those who still support the idea of cold calling. Most of these people are the “old-school” types I mentioned, the stereotypical dictator sales managers...

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  • Internetworking continues to be one of the fastest developing high-technology fields today. Businesses and individuals have come to depend on the Internet for completing a wide range of their daily operations and activities. It is no secret that Cisco Systems has capitalized on the Internet’s potential, doing many of their business operations and functions across the Web, including over 85% of their annual sales transactions across the Internet. For these reasons, the World Wide Web and the field of internetworking continue to grow at accelerated speeds.

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  • In too many companies, Sales and Marketing feud like Capulets and Montagues. Salespeople accuse marketers of being out of touch with what customers really want or setting prices too high. Marketers insist that salespeople focus too myopically on individual customers and short-term sales at the expense of longer-term profits. Result? Poor coordination between the two teams—which only raises market-entry costs, lengthens sales cycles, and increases cost of sales.

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  • The interaction between these two variables, however, provided a better predictor of beverage preference. Similar results, in terms of the interaction between product choice and usage situation were found by Green and Rao (1972), Belk (1974) and Srivastava et al. (1978). In a later study, Srivastava (1980) examined the appropriateness of financial services in a particular situation and found it to be relatively stable across situations, thus providing further support for using consumption situations as a basis for segmenting the market.

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  • Producers are also avid users of social media. Historically, producers have networked within a defined geographic territory. Because people generally only buy from producers they trust, developing trust has generally meant face-to-face interaction. However, as people grow more accustomed to trusting relationships developed online, producers who excel at developing such relationships will likely pursue licenses and sales opportunities outside traditional geographic areas.

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  • The SRA also defines risk-sharing between the government and private insurance companies. Under the SRA, insurance companies may transfer some liability associated with riskier policies to the government and retain profits/losses from less risky policies. 17 This transfer of risk is accomplished through a set of reinsurance funds maintained by FCIC. Within 30 days of the sales closing dates for each crop, companies allocate each policy they sell to one of two funds that are maintained for each company by state: Assigned Risk or Commercial. (The previous SRA had three funds.

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  • Real estate is valued for its cash flow, both its operating cash flow during the time that you own the property and its likely net sale proceeds when you go to sell the property at some time in the future. Since real estate is purchased today based on its ability to produce cash flow in the future, tools are needed which help calculate the present value of future cash flows. These tools are readily available, are discussed in Tool Kits #2 and #3, and involve the concept of “capitalization”. All capitalization tools convert future income...

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  • Another closely-related dynamic is a fundamental shift that is taking place in terms of priority geographic markets. A 2011 global CEO survey by PricewaterhouseCoopers (PWC’s Growth Reimagined) found that the large majority of corporate executives have shifted their primary focus to developing markets. Although doing business in these markets is nothing new, making them the primary target market, where firms plan to invest the majority of their efforts and expect the majority of their future sales, is new and significant.

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  • What have been the impacts of the GGDP-generated maize technologies? In the absence of reliable baseline data, it was not possible to calculate quantitative measures of project impact. Based on farmers’ qualitative judgments, however, it is clear that adoption of the GGDP-generated technologies has been associated with significant farm-level productivity gains (measured in terms of maize yields) and noticeable increases in the income earned from sales of maize. Impacts on the nutritional status of rural households, however, appear to have been less pronounced.

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