1 A: A share Ａ股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出；经常预算 支出 above-the-line receipt 线上项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率；分摊率 ACB
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parameters namely, physical capital in terms of plant and machinery, financial capital in terms of money invested in capital markets or in FDI, technology, and labor moving across national borders. The pace of movement of financial capital has become greater because of the pervasive impact of information technology and the world having become a global village. When investments take place in emerging markets, the investors want to be sure that not only are the capital markets or enterprises with which
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financial. If there are resource constraints, a firm will be forced to select that project which is the most profitable rather than accept all projects which exceed a minimum acceptable level. The exclusiveness due to limited funds is popularly known as capital rationing. The three reasons that these two methods disagree are the size-disparity problem, the time disparity problem, and the unequal expected lives. Size disparity arises when the initial investment in mutually exclusive projects is different
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CSR Management Accounting Performance reporting and evaluation Accounting Truth? Story? Meaning? Effects on stakeholders/society? Food for thought/evaluation? Buy Apple products? Invest in Apple? Work at Apple? Cooperate with Apple? Future of Apple? Management/Leadership-lessons? Account: noun 1. an oral or written description of particular events orsituations; narrative: an account of the meetings; an account ofthe trip. 2. an explanatory statement of conduct, as to a superior
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Fuentes y usos de efectivo FUENTES | | Aumento deuda bancaria | $1,000 | Aumento en ganancias retenidas | 883 | Disminución efectivo | 961 | Aumento anticipo clients | 726 | Aumento en cuentas por pagar | 600 | Disminución en cuentas por cobrar | 561 | Aumento impuestos por pagar | 329 | Disminución Activo fijo neto | 92 | Disminucuón gastos prepagados | 20 | TOTAL FUENTES EFECTIVO | $5,172 | | | USOS | | Recompra stock | $3,000 | Aumento inventario | 2,163 |
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profitability of the concentrate business is much better. The main reason for this difference is the production cost. In one hand, we have the concentrates producers that need raw material ingredients and some plastic canisters which implies a very low capital investment. In fact, they only blend the materials, package the mixture and then ship it to the bottlers. They do not use much labor or sophisticated machinery. Their most significant cost would be the cost associated to marketing (advertising, promotion
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Benjamin-Frazier The simulation focused on a hospital that was called Elijah Heart Center which is a cardiac care hospital. The Elijah Heart Center has been according to their financial statement struggling, which has been caused by capital shortages, funding options and their capital expansions. In order to ensure that the overall organization will have enough funds to properly operate it is important that the heath care organization understand how to make the appropriate changes. This paper will go over
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1. The cash receipts section includes expected receipts from the company’s principal source(s) of cash. It also shows anticipated receipts 0f intersest and dividends, and proceeds from planned sales of investments, plant assets, and the company’s capital stock. 2. The cash disbursements section shows expected payments for inventory, labor, overhead, and selling and administative expenses. This section also includes projected payments for income taxes, dividends, investments, and plant assets. 3
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Key Terms, cont. • land: all natural resources used to produce goods and services • labor: the effort people devote to tasks for which they are paid • capital: any human-made resource that is used to produce other goods and services • physical capital: the human-made objects used to create other goods and services • human capital: the knowledge and skills a worker gains through education and experience Chapter 1, Section 1 Copyright © Pearson Education, Inc. Slide 4 Chapter
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Journal of Accounting and Economics 55 (2013) 206–224 Contents lists available at SciVerse ScienceDirect Journal of Accounting and Economics journal homepage: www.elsevier.com/locate/jae Cost of capital and earnings transparency$ Mary E. Barth a,n, Yaniv Konchitchki b, Wayne R. Landsman c a Graduate School of Business, Stanford University, Stanford, CA 94305, USA Haas School of Business, University of California at Berkeley, Berkeley, CA 94720, USA c Kenan-Flagler Business School, University
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