• Tài chính doanh nghiệp - Chapter 18: Integration of financial statement analysis techniquesTài chính doanh nghiệp - Chapter 18: Integration of financial statement analysis techniques

    DSR (days sales receivable) = (Receivablest/Salest)/(Receivablest–1/Salest–1). Changes in relationship between receivables and sales could indicate inappropriate revenue recognition. GMI (gross margin index) = Gross margint–1/Gross margint. Deterioration in margins could predispose a company to manipulate earnings. AQI (asset quality index)= ...

    pptx21 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 802 | Lượt tải: 0

  • Tài chính doanh nghiệp - Evaluating quality of financial reportsTài chính doanh nghiệp - Evaluating quality of financial reports

    FinnCo sells goods to a customer in the United Kingdom for £10,000 with payment to be received in British pounds. Credit terms allow 45 days for receipt of payment. FinnCo’s functional and presentation currency is the euro. Exchange rate on the date of the transaction: £1 = €1.460 Exchange rate on the date of payment: £1 = €1.475 Question: What ...

    pptx67 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 977 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 16: Multinational operationsTài chính doanh nghiệp - Chapter 16: Multinational operations

    The equity method is used to account for investments in associates. To qualify, a company must have significant influence over the investee. Significant influence is presumed with 20–50% ownership, but exceptions can be made based on other indicators of influence, including Representation on the board of directors Participation in policymaking ...

    pptx39 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 858 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 15: Intercorporate investmentsTài chính doanh nghiệp - Chapter 15: Intercorporate investments

    The difference between periodic contributions to a plan and total pension costs of the period can be viewed as financing activity. If periodic contributions to a plan exceed the total pension costs of the period, the excess is similar to paying loan principal ahead of scheduled amounts. If periodic contributions to a plan are less than the total ...

    pptx34 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 869 | Lượt tải: 0

  • 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: 852 | 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: 899 | 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%.

    pptx29 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 851 | Lượt tải: 0

  • 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...

    pptx43 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 948 | Lượt tải: 0

  • 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...

    pptx38 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 856 | Lượt tải: 0

  • 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?

    pptx42 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 1054 | Lượt tải: 0