Tổng hợp tài liệu, ebook Kế Toán - Kiểm Toán tham khảo.
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
33 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 623 | Lượt tải: 0
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...
34 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 661 | Lượt tải: 0
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
35 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 679 | Lượt tải: 0
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
29 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 624 | Lượt tải: 0
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
33 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 631 | Lượt tải: 0
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
31 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 656 | Lượt tải: 0
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
26 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 618 | Lượt tải: 0
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
24 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 651 | Lượt tải: 0
Analyze the history of housing prices Foreclosures: Lenders attempt to recover loan balances from borrowers who have quit making payments by forcing the sale of the home pledged as collateral
31 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 606 | Lượt tải: 0
Convenience, services, and cost influence the choice of where to maintain a checking account Checking account can be an individual or a joint account Overdraft: Result of writing a check for an amount greater than the current account balance Overdraft protection: Depository institution automatically pays a check that overdraws the account
28 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 648 | Lượt tải: 0