Thư viện tài liệu, ebook tổng hợp lớn nhất Việt Nam

Baidu (NASDAQ: BIDU) Chinese language internet search engine, established in 2000 and went public on NASDAQ in 2005. Revenues for 2009 were 4.4 billion renminbi (RMB), an increase of 40% from 2008 and more than 14 times greater than revenues in 2005. For the four years prior to 2009, average operating profit margin was approximately 27.1%.

29 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1027 | Lượt tải: 1

Trade-offs exist, and investors should be aware of how accounting choices affect financial reports. FIFO (first-in-first-out) cost assumption: More current costs are included in ending inventory on the balance sheet. Older costs are included in cost of sales on the income statement. Weighted-average cost assumption: A blend of old and new co...

43 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1236 | Lượt tải: 1

Principal = $1,000; Coupon interest rate = 10%, paid annually; Maturity = 5 years. Return the market demands on the bond on the day we are valuing it = 8%. Issued at 108 (i.e., 108% of face value). At issuance, cash increases by $1080 and bonds payable increases by $1,000. What do we do with the difference? We show it as a premium to bonds payab...

38 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1038 | Lượt tải: 1

At the beginning of Year 1, a company buys box manufacturing equipment for $2,300. Estimated residual value: $100, and estimated useful life: 4 years. For each year, what are the beginning and ending net book values (carrying amount), end-of-year accumulated depreciation, and annual depreciation expense?

42 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1534 | Lượt tải: 1

Periodic inventory system: inventory values and costs of sales are determined at the end of an accounting period. Purchases are recorded in a purchases account. The total of purchases and beginning inventory is the amount of goods available for sale during the period. The ending inventory amount is subtracted from the goods available for sale...

35 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1122 | Lượt tải: 1

Computation ≠ Analysis Analysis goes beyond collecting data and computing numbers. Analysis encompasses computations and interpretations. Where practical, directly experience the company’s business. Analysis of past performance: What aspects of performance are critical to successfully competing in the industry? How well did the company perfor...

49 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1144 | Lượt tải: 1

Indirect method Begins with net income and adjusts to operating cash flows. Arguments for: Clearly shows the reasons for differences between net income and operating cash flows. Mirrors forecasting approach that begins with forecast of income, then derives cash flows.

40 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1108 | Lượt tải: 1

Liquidity For a company overall, its ability to pay for short-term obligations For a particular asset or liability, its “nearness to cash” Balance sheet ordering according to liquidity Companies using U.S. GAAP (e.g., Colgate) order items on the balance sheet from most liquid to least liquid. Companies using IFRS order balance sheet informat...

37 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1160 | Lượt tải: 1

IFRS specify that revenue from the sale of goods is to be recognized when the following conditions are satisfied: Entity has transferred to the buyer the significant risks and rewards of ownership of the goods; Entity retains neither continuing managerial involvement with nor effective control over the goods sold; Amount of revenue can be measur...

62 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1169 | Lượt tải: 1

Not a regulatory authority, but an international association of securities regulators formed in 1983 Objectives of IOSCO members: Develop international standards of market regulation to protect investors and address systemic risks. Exchange information and cooperate in enforcement to enhance investor protection and promote investor confidence. ...

36 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1646 | Lượt tải: 1