Tiếng Anh chuyên ngành Kế toán

Tài liệu tham khảo về từ điển các từ tiếng anh chuyên ngành kế toán

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The Portable MBA Series The Portable MBA, Third Edition, Robert Bruner, Mark Eaker, R. Edward Freeman, Robert Spekman and Elizabeth Olmsted Teisberg The Portable MBA Desk Reference, Second Edition, Nitin Nohria The Portable MBA in Economics, Philip K.Y. Young The Portable MBA in Entrepreneurship, Second Edition, William D. Bygrave The Portable MBA in Entrepreneurship Case Studies, William D. Bygrave The Portable MBA in Finance and Accounting, Third Edition, John Leslie Livingstone and Theodore Grossman The Portable MBA in Investment, Peter L.

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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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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.

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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).

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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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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.

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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.

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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.

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68 Understanding the Numbers part of net income. With the other method, the translation adjustment will be reported as part of other comprehensive income.38 Foreign-currency gains and losses can also result from the use of various currency contracts, such as forwards, futures, options, and swaps, entered into for both hedging and speculation. It is not uncommon to observe foreign exchange gains and losses year after year in a company’s income statement.

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The provision for income taxes differs from the amount computed by applying the U.S. statutory income tax rate to income before income taxes and cumulative effect of accounting changes for the reasons set forth below: 1995 Statutory income tax Nondeductible acquired in-process research and development charge Incremental effect of foreign operations 1992 .

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88 Understanding the Numbers EXHIBIT 2.35 Adjustment worksheet for sustainable earnings base: Baker Hughes Inc., years ended September 30 (in millions).

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98 Understanding the Numbers New England Business Services Inc. (1996) Noble Drilling Inc. (1991) NS Group Inc. (1992) Office Depot Inc. (1999) Osmonics Inc. (1993) Pall Corporation (2000) Petroleum Helicopters Inc. (1999) Phillips Petroleum Company (1990) Pollo Tropical Inc. (1995) Praxair Inc. (1999) Raven Industries Inc. (2000) Saucony Inc. (1999) Schnitzer Steel Industries Inc. (1999) Shaw Industries Inc. (1999) The Sherwin-Williams Company (1999) Silicon Valley Group Inc. (1999) Southwest Airlines Inc. (1999) Standard Register Company (1999) SunTrust Banks Inc. (1999) Synthetech Inc.

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Accounting entry: ---- bút toán Accrued expenses ---- Chi phí phải trả Accumulated: ---- lũy kế Advance clearing transaction: ---- quyết toán tạm ứng (???) Advanced payments to suppliers ---- Trả trước ngưòi bán Advances to

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Kế toán tài chính : Xem xét rằng kế toán tài chính với mục đích là hướng tới một số lớn những đối tượng bên ngoài., không ai kiểm soát được việc lập báo cáo thực tế hoặc có cơ hội để biết được chi tiết. Khả năng hiểu và có sự tin cậy về những báo cáo phụ thuộc trực tiếp vào sự chuẩn hoá các nguyên tắc và tình hình thực tế cái mà được sử dụng để lập báo cáo. Nếu không có sự tiêu chuẩn hoá, báo cáo của các công ty khác nhau rất...

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(NB) Bài giảng môn tiếng Anh chuyên ngành Kế toán - Tài chính cung cấp kiến thức và nâng cao trình độ sử dụng tiếng anh có hiệu quả nhất trong ngành kế toán - tài chính. Bài giảng có kết cấu rõ ràng, logic, phù hợp với quá trình học tập và nghiên cứu của bạn học, kết hợp giữa bài tập kiểm tra từ vựng, các thuật ngữ trong lĩnh vực kế toán vào các đoạn văn về chuyên ngành kế toán, sau đó đưa ra những thảo luận, học hiểu bằng tiếng Anh và giới thiệu cấu trúc ngữ pháp.

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168 Understanding the Numbers continuing education, publications, and IRS forms. The home page for the Financial Management Association, located at www.fma.org, is another interesting site for financial executives. This site provides information on all of the association’s services with links to other pages. Computer hardware and software companies use the Web as a device for distributing software to users. As software device drivers change, users can download the new software over the Net.

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178 Understanding the Numbers to resolve difficult issues, but it results in a budgeting framework that is much more likely to be effective since all business units proceed in a coordinated manner toward the achievement of a common objective. Even individuals need to understand their goals and objectives as they prepare budgets for their own activities.

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