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1.4.1. Hệ thống báo cáo tài chính + Bảng cân đối kế toán + Báo cáo kết quả hoạt động kinh doanh + Báo cáo lưu chuyển tiền tệ + Thuyết minh báo cáo tài chính 1.4.2. Cơ sở dữ liệu khác - Các yếu tố bên trong: - Các yếu tố bên ngoài:
127 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1145 | Lượt tải: 1
Expresses how a person’s property should be distributed upon his or her death Written and legally enforceable document Intestacy: Situation that exists when a person dies without a valid will Testator: Person who makes a will that provides for disposition of property at his or her death
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Classes of employees exempted Federal civilian employees hired before 1984 and are covered under the Civil Service Retirement System Employees of state and local governments who have chosen not to be covered Marginal employment positions Newspaper carriers under age 18 and full-time college students working for a university
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Open-end investment company Issues unlimited number of shares that it buys and sells at a price based on the current market value of the securities Net asset value (NAV): Current market value of all the securities the fund owns, less liabilities, on a per-share basis Closed-end investment company Issues a fixed number of shares which are them...
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Issuers of common stock Issued by any corporation in any line of business Voting rights - For each share of stock held holders receive one vote Proxy: Written statement used to assign a stockholder’s voting rights to another person Basic tax considerations Common stocks provide income in the form of dividends and/or capital gains
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Commissions received by brokerage firms for executing buy and sell orders for their clients Odd lot: Quantity of fewer than 100 shares of a stock Round lot: Quantity of 100 shares of stock or multiples thereof
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Form HO-4 Covers contents of a house but not the structure itself Form HO-6 Required by the owners of condominium units Includes a minimum of $1000 in protection for any building alterations paid for by the policy holder
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Workers’ compensation insurance Required by state and federal governments Paid nearly in full by employers in most states Compensates workers for job-related illness or injury
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Continuous premium Premiums should be paid until death or policy cancellation Limited payment Premiums should be paid for specified number of years Insurance is effective until death Single premium Lifetime coverage purchased with a single premium
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Lien: Legal claim permitting the lender to liquidate the items serving as collateral to satisfy the obligation Chattel mortgage: Mortgage on personal property given as security for the payment of an obligation Collateral note: Legal note giving the lender the right to sell collateral
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