• Chapter 14: Employee compensation: postemployment and share - BasedChapter 14: Employee compensation: postemployment and share - Based

    Annual benefit = €4,514.89 Value at retirement date of estimated future benefits = €51,785.46 Annual unit credit = Value at retirement date/Years of service = €51,785.46/5 years = €10,357.09 per year Pension obligation increases by an amount equal to the present value of the annual credit earned in the year

    pptx31 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 919 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 13: Income taxesTài chính doanh nghiệp - Chapter 13: Income taxes

    Company ABC received in advance interest of €300,000. The applicable tax legislation requires that interest be recognized as part of taxable income on the date of receipt of payment. Company ABC recognized €10 million for rent received in advance from a lessee for an unused warehouse building. Rent received in advance is deferred for accounting pu...

    pptx27 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 946 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 12: Financial statement analysis: applicationsTài chính doanh nghiệp - Chapter 12: Financial statement analysis: applications

    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%.

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  • Tài chính doanh nghiệp - Chapter 11: Financial reporting qualityTài chính doanh nghiệp - Chapter 11: Financial reporting quality

    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...

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  • Tài chính doanh nghiệp - Chapter 10: Noncurrent (long - Term) liabilitiesTài chính doanh nghiệp - Chapter 10: Noncurrent (long - Term) liabilities

    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...

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  • Tài chính doanh nghiệp - Chapter 9: Long - Lived assetsTài chính doanh nghiệp - Chapter 9: Long - Lived assets

    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?

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  • Tài chính doanh nghiệp - Chapter 8: InventoriesTài chính doanh nghiệp - Chapter 8: Inventories

    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...

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  • Tài chính doanh nghiệp - Chapter 7: Financial analysis techniquesTài chính doanh nghiệp - Chapter 7: Financial analysis techniques

    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...

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  • Tài chính doanh nghiệp - Chapter 6: Understanding cash flow statementsTài chính doanh nghiệp - Chapter 6: Understanding cash flow statements

    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.

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  • Tài chính doanh nghiệp - Chapter 5: Understanding balance sheetsTài chính doanh nghiệp - Chapter 5: Understanding balance sheets

    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...

    pptx37 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 949 | Lượt tải: 0