• Ngân hàng, tín dụng - Chapter 3: Financial instruments, markets, and institutionsNgân hàng, tín dụng - Chapter 3: Financial instruments, markets, and institutions

    Financial Institutions in Profile (Cont.) – Savings and Loan Associations [S&L’s] • Traditionally acquired funds through savings deposits • Used funds to make home mortgage loans • Now perform same functions as commercial banks – issue checking accounts – make consumer and business loans – Commercial and Consumer Finance Companies • Acquire...

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  • Ngân hàng, tín dụng - Chapter 2: The role of money in the macroeconomyNgân hàng, tín dụng - Chapter 2: The role of money in the macroeconomy

    Velocity: The missing Link (Cont.) – Velocity of money • M x V = GDP, where M is money supply and V represents velocity • The number of times the money supply turns over in a period of time to support spending on output • Technically, velocity is determined by dividing the cumulative increase in GDP by the initial increase in the money supply...

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  • Ngân hàng, tín dụng - Lãi suất ngân hàngNgân hàng, tín dụng - Lãi suất ngân hàng

    (Bản scan) Ngân hàng, tín dụng - Lãi suất ngân hàng Câu 15: Công ty du lịch Ban mê dự định tổ chức một tua xuyên Việt. Công ty dự định nếu giá trị tua là 2 triệu đồng thì sẽ có khoảng 150 người tham gia. Để kích thích mọi ngòi tham gia, công ty quyết định giảm giá và cứ mỗi lần giảm tua 1000 ngàn đồng sẽ có thêm 20 người tham gia. Hỏi công ty p...

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  • Nguyên lý kế toán - Chapter 13: Measuring and evaluating financial performanceNguyên lý kế toán - Chapter 13: Measuring and evaluating financial performance

    Part I Vertical, or common size, analysis focuses on important relationships within financial statements. We usually pick a value on the financial statement and express all other values on that statement as a percent of the selected amount. Part II When preparing a common size income statement we normally let net sales equal 100 percent and expr...

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  • Nguyên lý kế toán - Chapter 12: Reporting and interpreting the statement of cash flowsNguyên lý kế toán - Chapter 12: Reporting and interpreting the statement of cash flows

    Information needed to prepare a statement of cash flows: Comparative Balance Sheets. Income Statement. Additional details concerning selected accounts.

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  • Nguyên lý kế toán - Chapter 11: Reporting and interpreting stockholders’ equityNguyên lý kế toán - Chapter 11: Reporting and interpreting stockholders’ equity

    Current Dividend Preference: The current preferred dividends must be paid before paying any dividends to common stock. Cumulative Dividend Preference: Any unpaid dividends from previous years (dividends in arrears) must be paid before common dividends are paid.

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  • Nguyên lý kế toán - Chapter 10: Reporting and interpreting liabilitiesNguyên lý kế toán - Chapter 10: Reporting and interpreting liabilities

    Part I In general, the amount reported for each liability is the result of three factors, the first factor is recording the initial amount of the liability. Part II The company records each liability at its cash equivalent, which is the amount of cash a creditor would accept to settle the liability immediately after a transaction or event creat...

    ppt18 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 815 | Lượt tải: 0

  • Nguyên lý kế toán - Chapter 9: Reporting and interpreting long - Lived tangible and intangible assetsNguyên lý kế toán - Chapter 9: Reporting and interpreting long - Lived tangible and intangible assets

    A patent is an exclusive right granted by the federal government to sell or manufacture an invention. Cost is purchase price plus legal cost to defend Amortize cost over the shorter of useful life or 20 years Licensing rights grant limited permission to use a product or service according to specific terms and conditions. You may be using comp...

    ppt21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 694 | Lượt tải: 0

  • Nguyên lý kế toán - Chapter 8: Reporting and interpreting receivables, bad debt expense, and interest revenueNguyên lý kế toán - Chapter 8: Reporting and interpreting receivables, bad debt expense, and interest revenue

    The receivables turnover ratio indicates how many times, on average, this process of selling and collecting is repeated during the period. The higher the ratio, the faster the collection of receivables. Rather than evaluate the number of times accounts receivable turn over, some people find it easier to think in terms of the number of days to coll...

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  • Nguyên lý kế toán - Chapter 7: Reporting and interpreting inventories and cost of goods soldNguyên lý kế toán - Chapter 7: Reporting and interpreting inventories and cost of goods sold

    The value of inventory can fall below its recorded cost for two reasons: it’s easily replaced by identical goods at a lower cost, or it’s become outdated or damaged. When the value of inventory falls below its recorded cost, the amount recorded for inventory is written down to its lower market value. This is known as the lower of cost or mark...

    ppt18 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 727 | Lượt tải: 0