(2) Trend income statements
(%) 2009 2008 2007 2006 2005
sales 338 367 191 143 100
gross profit 4 301 409 174 100
operating income -330 254 479 179 100
income before income tax -906 128 482 169 100
net income -15,685 2,123 7,877 1,120 100
From comparative income statements and trend income statements above, we can see that net income in 2009 plunged dramatically. However, compare to 2
may not consider this to be particularly meaningful, but it is an interesting way to look at the taxes we pay. Even though our financial results were solid, I would characterize the year as good overall, but not great. The year started strong with earnings growing faster than revenue, but we struggled in the second half due to slower-than-planned sales and higher-than-normal apparel markdowns.
tax by 2% in the next year. If this happens, the corporate tax will be the second lowest one in European Union. Also, local tax imposed on the net sale will be decreased by 25%. These tax reductions will lessen the burden of tire manufacturers. Besides the reductions, the new registration tax on cars, which will be imposed according to the type of engine, model and the level of environment pollut
sales revenue or sales income to the company.
Fixed asset turnover
Fixed asset turnover is the ratio of sales (on the Profit and loss account) to the value of fixed assets (on the balance sheet). It indicates how well the business is using its fixed assets to generate sales.
Current ratio
The current ratio is a financial ratio that measures whether or not a firm has enough resources
States
Financial asset and even debt
denominated in U.S. dollars
outside the United States
No obligation for the reserve fund
The interest equalization tax
Regulation Q
Glass-Steagal Act
Oil Shock
A spread trade involving the simultaneous purchase of
Futures
Options
expiring on a particular date, and the sale of the same instrument expiring at another date.
LIFO the goods in inventory at the beginning of the period is assumed to remain in the ending inventory. LIFO requires significant record keeping and careful management of purchases. It also results in significantly understated inventory values (assets) if it has been used for a significant length of time and/or if there is significant inflation. However, it results in significant tax savings
Tax cuts, equity wealth, and job market conditions also favor upper-income individuals, who are the primary luxury goods consumers.
- Declining of Exclusivity of Luxury Goods :
In an age of mass affluence with easy access to credit, luxury goods are becoming more affordable. Also, with a 50 percent rise in household income in the last 30 years, Americans have more money to spend on premium
Ⅰ. 서론
기존의 복지국가에 대한 다양한 접근들은 비영리 조직의 활동을 논의하는데 두 가지 문제점을 지니고 있다. 첫째는 기존의 접근법은 소득보장이나 사회보험과 같은 국가가 주도하는 거시적 사회정책이나 프로그램에 초점을 두고 있다. 따라서 한 사회 내에는 다양한 욕구를 지니고 있는 사
1. PER(Price Earning Ratio, 주가수익비율)
PER은 Price Earning Ratio의 약자로 주가수익비율을 의미한다. 주식을 구매할 경우 주식가격이 올라서 얻는 이득, 매년 회사가 주주에게 주는 배당금에 따른 이득이 존재한다. A회사와 B회사가 있다고 가정하자. 두 회사의 주가가 100달러(Pa=Pb=100$)로 같다고 가정할 때 A회
Ⅰ. 개요
스카치라이트™ 반사지의 개발은 3M 혁신의 전형을 잘 보여 준다. 왜냐하면, 이 과정이 창의적인 연구와 고객 니드 사이의 연결을 분명하게 드러내 주기 때문이다. 그리고 3M 연구원이 아이디어를 실험하는 데 어느 정도까지 끈기 있는지도 --- 그것이 높은 곳에서 용해된 유리를 땅바닥으로