the net cash flow in the CFS from one year to the next should equal the increase or decrease of cash between the two consecutive balance sheets that apply to the period that the cash flow statement covers.
e. Check the main accounting policies of your company. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy.
Interest and Tax / Sales
Abercrombie 2006 2007 2008
658,090 / 3,318,158 740,497 / 3,749,847 439,386 / 3,540,276
0.19832 0.19747 0.12411
GAP 2006 2007 2008
1,225 / 15,923 1,315 / 15,763 1,548 / 14,526
0.07693 0.08342 0.10656
Abercrombie has much higher Operating Income Margin ratio than GAP. However the difference between both companies’ Operating Income Margin is decreased apparent
I. Introduction
1. Description of Fire Service Organization: the Organizational Structure and Function
Fire service agency consists of multi-step organizations; the Ministry of Public Safety and Security (NEMA) as the central government, headquarters in18 Si-dos (National Fire Academy, Coast Guard, etc. are excluded in this case) as the middle, fire station (including regional safety centers
Ⅰ. Definition of some terms which will be used and concepts of marketing
1. What is the marketing?
-Many people regard the marketing as sales or advertisement. This is not wrong, but it is a little bit insufficient to understand the marketing wholly. In the marketing, ‘market’ means customers or consumers who buy some products in the market. It is the first step for comprehending the m