Income statement

Chapter 3 - Financial statements, cash flow, and taxes. After studying this chapter you will be able to understand: Income statement, balance sheet, statement of cash flows, accounting income versus cash flow, personal taxes, corporate taxes.

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Chương 5 - Báo cáo kết quả hoạt động kinh doanh (Income statement). Sau khi học học chương này người học có thể: Nhận biết được các yếu tố xác định kết quả kinh doanh của hoạt động thông thường và hoạt động khác; hiểu rõ mục đích, nội dung của báo cáo kết quả hoạt động kinh doanh; nắm được nguyên tắc, cơ sở, phương pháp lập báo cáo kết quả hoạt động kinh doanh.

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Bài giảng Chapter 3: financial statements, cash flow, and taxes presents of balance sheet, income statement, statement of cash flows, accounting income versus cash flow,MVA and EVA, personal taxes, corporate taxes.

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Bài giảng Kế toán tài chính Chương 4: Bảng cân đối kế toán và bảng xác định kết quả kinh doanh trình bày về những qui định chung, bảng cân đối kế toán (Balance Sheet), báo cáo kết quả hoạt động kinh doanh (Income Statement/ Profit &Loss).

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McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. .Direct Marketing Defined “The total of activities by which the seller . . . direct efforts to a target audience using one or more media for the purpose of soliciting a response by phone, mail, the internet or personal visit from a prospective customer.” Includes: Direct selling Direct mail Telemarketing Internet selling Direct action marketing Catalog selling Television/ print media Cable TV .

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Investments can be accounted for in a variety of ways depending upon the nature of the investment instrument. We will begin this chapter by looking at the accounting for bonds, or debt securities. Once we’ve completed our discussion of debt securities we will move on to the accounting for equity securities.

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Depreciation, depletion, and amortization are cost allocation processes. We allocate the cost of the asset to expense over its useful life in some rational and systematic manner. The unused portion of the asset’s cost appears on the balance sheet. We allocate a portion of the cost to expense on the income statement each accounting period.

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Operational assets are assets that are used actively in the operations of the business, and that are expected to benefit the operations into the future. There are two major categories of operational assets. Tangible operational assets have physical substance.

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Generally accepted accounting principles, known as GAAP, require that inventories be carried on the balance sheet at lower-of-cost-or-market. Lower-of-cost-or-market represents a departure from the historical cost concept, but is considered a conservative accounting measure.

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We will look at inventory for two classes of businesses. For merchandising companies like Wal-Mart, goods are acquired from a supplier for resale to the final consumer. In a manufacturing operation, the company normally has three inventories.

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Restricted cash is cash that has been set aside for a particular use and is not available for paying current liabilities. Restricted cash is not a current asset, rather it is classified as an investment on the balance sheet. A compensating balance is some specified minimum amount that must be maintained on deposit with a bank that has made a loan to the company.

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Companies must report both net income and comprehensive income and reconcile the difference between the two. The following items are part of comprehensive income: Changes in the market value of securities available for sale (described in Chapter 12).

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The time value of money means that money can be invested today to earn interest and grow to a larger dollar amount in the future. Time value of money concepts are useful in valuing several assets and liabilities. Interest is the amount of money paid or received in excess of the amount borrowed or lent.

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The purpose of the balance sheet is to report a company’s financial position on a particular date. It is a freeze frame or snapshot of financial position at the end of a particular day marking the end of an accounting period.

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The first objective of any accounting system is to identify the economic events that can be expressed in financial terms by the system. Economic events cause changes in the financial position of a company.

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Relevant financial information is provided primarily through financial statements and related disclosure notes. Balance Sheet. Income Statement. Statement of Cash Flows. Statement of Shareholders’ Equity.

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Bảng cân đối kế toán :tóm tắt tình hình tài chính tại một thời điểm của công ty, cho biết: Tổng tài sản=Tổng nợ+Vốn chủ sở hữu. Báo cáp thu nhập –(Income Statement). Tóm tắt tổng thu và Tổng chi của doanh nghiệp của một thời kỳ nhất định, cuối cùng luôn cho biết doanh nghiệp lời hay lỗ trong thời kỳ đó.

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Adequate mechanical translation can be based only on adequate structural descriptions of the languages involved and on an adequate statement of equivalences. Translation is conceived of as a three-step process: recognition of the structure of the incoming text in terms of a structural specifier; transfer of this specifier into a structural specifier in the other language; and construction to order of the output text specified.

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We need to understand the basic the basic financial statements of the company so that we can diagnose and understand the strengths and weaknesses, and the potential dangers that the firm may be facing. Understanding financial statements also helps us to recognize good companies which we may wish to invest in or trade with.

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When inventories are purchased with deferred settlement terms, the difference between the purchase price for normal credit terms and the amount paid is recognised as interest expense over the period of financing. IFRS – VAS: Significant differences. IFRS: There are 38 Standards VAS: There are 26 Standards.

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