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Selling expenses
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Advanced financial accounting - Lecture 17: Branch accounting. The main topics covered in this chapter include: expenses function; cost of goods sold; administrative expenses; selling expenses; financial expenses; income tax expense;... Please refer to the lecture for details!
15p
hanlamcoman
26-11-2022
5
3
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In this chapter we continue our study of assets by investigating the measurement and reporting inventories and the related expense – cost of goods sold. Inventory refers to the assets a company (1) intends to sell in the normal course of business, (2) has in production for future sale, or (3) uses currently in the production of goods to be sold.
57p
thuongdanguyetan20
18-02-2020
18
3
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Chapter 23 - Budgetary planning. The objectives of this chapter are: State the essentials of effective budgeting and the components of the master budget; prepare budgets for sales, production, and direct materials; prepare budgets for direct labor ,manufacturing overhead, and selling and administrative expenses, and a budgeted income statement; prepare a cash budget and a 4 budgeted balance sheet; determine a transfer price using the negotiated, cost-based, and market-based approaches.
77p
shiwo_ding2
03-04-2019
26
1
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- Avoiding paying tax : Tránh trả thuế - Claiming extra expenses : Đòi khoản chi thêm - Using work facilities for private purposes ( for example, personal phone calls): Sử dụng phương tiện làm việc cho mục đích cá nhân ( ví dụ các cuộc điện thoại cá nhân) - Accepting praise for someone else's ideas or work : Chấp nhận lời khen ngợi cho những ý tưởng và việc làm của một người nào khác - Selling a defective product ( for example, a second-hand car) : Bán một sản phẩm bị lỗi ( ví dụ một chiếc xe hơi cũ) ...
75p
ktouch_12
20-06-2013
92
10
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In this introduction series , we are providing a simple, basic overview of financial statements and how to analyze them. In this first video, we explain what the income statement is and the information that is presented on it. In the next video, we explain how to analyze the income statement, and in subsequent videos we cover the balance sheet and cash flow statement. The information presented in these videos is also available in a free download, which includes definitions of most terms mentioned in these presentations. ...
53p
namde01
09-04-2013
34
2
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The website is intended as a general purpose guide for amateur and serious d.i.y car body repairers who have access to fairly basic tools. The most expensive item which may be needed for larger repairs is a good spraygun and an air compressor to run it, which will be uneconomic for a “one-off” repair, but perhaps feasible for a keen DIY’er. Small repairs can be painted satisfactorily using aerosol paints, which are usually cellulose paint which has been thinned a little more to work properly at the pressure provided by the canister. The other alternative to consider is paying a...
6p
nhacnenzingme
23-03-2013
32
3
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Decision making lies at the heart of most important business and government problems.
824p
namde01
11-03-2013
91
16
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In a similar vein, Azuri Technologies has focused its attention on African villages that are too remote to have any connection to an electric power grid. Azuri’s technology uses solar cells and the latest lithium battery technology to run two powerful LED lights for up to eight hours, eliminating the need for expensive kerosene lamps. What makes Azuri unique is its business model. Instead of selling the system, Azuri leases it at a cost that even poor villagers can afford. The basic equipment is available for a nominal fee, and the customer then leases time on it by purchasing...
77p
doiroimavanchuadc
19-02-2013
57
2
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Broadly speaking, you can deduct from your turnover all the costs you incur for the sole purpose of earning business profits. But you cannot deduct costs which you incur for a non-business purpose, such as your own personal expenses or drawings. And you cannot deduct capital costs, that is, the cost of buying fixed assets or intangibles, such as goodwill, which last for several years (or losses you suffer when you sell them). But you may be able to claim capital allowances (see page 8) for these capital costs.
12p
taisaovanchuavo
26-01-2013
46
6
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Investors can buy shares of the fund, and their shares rise or fall in value as the values of the stocks and bonds in the fund rise and fall. Investors may typically pay a fee when they buy or sell their shares in the fund, and those fees in part pay the sala- ries and expenses of the professionals who manage the fund. Even small fees can and do add up and eat into a significant chunk of the returns a mutual fund is likely to produce, so you need to look carefully at how much a fund costs and think about...
49p
machuavo
19-01-2013
59
3
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Tile Masters produces two varieties of tile, outdoor and indoor. In recent years, the outdoor tile business unit has failed to meet management’s goals. At the beginning of 20X9, Tile Masters sold the outdoor tile business, resulting in a $375,000 pretax gain. The indoor tile product continues to be very successful. During 20X9, product sales were $10,500,000, at a gross margin of 30%. Selling expenses totaled $1,200,000 and administrative expenses totaled $1,800,000. Tile Masters is subject to a 40% income tax rate....
24p
tuanloc_do
04-12-2012
44
2
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In addition, the federal government pays administrative expense subsidies to insurance companies as an allowance that is intended to cover their expenses for selling and servicing crop insurance policies. In turn, insurance companies use these subsidies to cover their overhead expenses, such as payroll and rent, and to pay commissions to insurance agencies and agents. Companies also incur expenses associated with verifying—adjusting—the amount of loss claimed. These expenses include, for example, loss adjusters’ compensation and their travel expenses to farmers’ fields.
44p
thangbienthai
27-11-2012
78
8
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Insurance companies that sell long-term care insurance generally pay benefits using one of three different methods: the expense-incurred method, the indemnity method, or the disability method. It is important to read the literature that accompanies your policy (or certificate for group policies) and to compare the benefits and premiums. When the expense-incurred method is used, the insurance company must decide if you are eligible for benefits and if your claim is for eligible services. Your policy or certificate will pay benefits only when you receive eligible services.
71p
thangbienthai
23-11-2012
69
7
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When companies calculate their breakeven points, they often come at it from the perspective of how much revenue they require to cover their expenses: “If we don’t sell $2 million worth of widgets this year, we’ll face a shortfall and we’ll need to downsize.” Similarly, a hedge fund manager may ask: “What level of assets and performance do I need to cover my expenses?” However, the hedge fund business model allows for a different approach. Since hedge funds have a fixed revenue stream – their management fee – and since they know their current level of AUM, they can work...
28p
quaivatdo
18-11-2012
45
3
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You’ll pay a commission when you buy and sell an ETF. ETFs pay management fees and operating expenses. They may also pay trailing commissions. The fees and expenses for an ETF are often lower than what you would pay for a mutual fund. If an ETF simply follows an index, the manager doesn’t have to do as much research into investments or as much buying and selling of investments. Segregated funds Segregated funds are insurance products that combine investment funds with insurance coverage. You buy and sell segregated funds under an insurance contract.
24p
quaivatdo
18-11-2012
56
5
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The law increasingly affects every aspect of a small business operation, from relationships with landlords, customers and suppliers to dealings with governmental agencies over taxes, licenses and zoning. Being surrounded by legal issues places most small business owners in an unhappy dilemma—either buy expensive legal help from a lawyer or go without. Here is another alternative: a self-help book designed to answer most of the legal questions you’re likely to ask in starting and running your business.
472p
transang4
01-10-2012
56
10
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The law increasingly affects every aspect of a small business operation, from relationships with landlords, customers and suppliers to dealings with governmental agencies over taxes, licenses and zoning. Being surrounded by legal issues places most small business owners in an unhappy dilemma—either buy expensive legal help from a lawyer or go without. Here is another alternative: a self-help book designed to answer most of the legal questions you’re likely to ask in starting and running your business.
470p
orchid_1
17-09-2012
73
17
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Suppose the British increase demand for U.S. products. British importers buy the U.S. products to sell in England. They buy dollars with pounds, so they can pay U.S. firms in dollars. The demand for dollars increases, and forces up the £ / $ exchange rate, which makes U.S. products more expensive in England.
48p
huynhcongdanh
12-06-2012
103
24
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The number one predictor of successful salespeople is their ability to connect with their customers. In the years leading up to the present, the best sales executives have accomplished this by having multiple, face-to-face meetings. However, the demands on our clients’ time, coupled with the increasing expense and frustration of travel, have minimized our ability to actually meet with clients.
208p
conrepcon
13-04-2012
97
32
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Inside The Minds $ Cost Per Lead Sales Call © Telemarketing Tradeshows Direct Mail Web Advertising Public Relations Reach ©RMR & Associates, Inc. As you can see from the tactical implementation triangle, the most expensive way to sell your company is one-on-one sales calls. The most recent estimate is that one sales call costs $500. On the other hand, public relations can reach far more people at a much lower “cost per thousand.” A good public relations campaign can result in articles in several different newspapers and publications and reach millions of people.
10p
anhheomap
13-12-2010
73
10
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