The account receivable turnover is net credit sales/Average account receivable. Net credit sales is 12,101,184,389 and Average accounts receivable is 3,196,357,007. Therefore, the result is 3.78. The Inventory turnover is a measure ofthe number of times inventory is sold or used in a time period such as a year. The equation for inventory turnover equals the cost of goods sold divided by the aver
D. Does the cash flows statement add any further information to that provided by the income statement or the balance sheet? Explain.
The statement of cash flows is needed to form a complete picture ofthe financial position of a company. It shows all the cash collected and all the cash disbursed during the period. And each cash flow relates to one of three business activities: operating, in
of notice and we will figure out what is making these differences between sales and gross profit in process of time.
(3) Common size income statements
(%) 2009 2008 2007 2006 2005
sales 100 100 100 100 100
gross profit 0 7 17 10 8
operating income -4 3 11 5 4
income before income tax -10 1 9 4 4
net income -8 1 7 1 0
As we can see from the common size income statements, by somet
the company’s profitability. First, the calculation results above shows the ROA of three companies during 2009. Compared with Tuksu E&C and Keryoung, Hyundai E&C shows the highest ROA, 5.6 % among three companies. So we can conclude that the profitability of Hyundai E&C is the best and they performed well during last year 2009.
Second, we analyzed the ROA of Hyundai according to time passed d
Principal Activities
S-OIL is a large oil refining company with a refining capacity of 580,000 barrels/day. Keeping pace with such achievements, the Company operates light oil desulfurizing facilities, gasoline manufacturing facilities, high-class lube base oil production facilities and the BTX production facilities.
Price-Earnings Ratio / Market to Book
Oil refinery company- expected to gr
the globalization is emphasized more and more these days. In addition, as the specialists of hospitality industry management we think that conducting the research on airline industry would be a great opportunity for our improvement. This is because airlines industry is a mixture of many hospitality fields such as service science(Online booking system, Aircraft technology, IT system for serving cu
문학작품과 역사 철학 과학을 포함한 각종 교양-학술서적은 물론이고 교과서, 성서, 영화, 가요, 외교문서와 언론보도 및 세계지도자 등 저명인사들의 어록과 자서전, 인터넷 등에 광범위하게 발견되는 오역사례들을 소개하고 있는 책 『오역의 제국: 그 거짓과 왜곡의 세계 -역사와 사실을 왜곡하고 인
the box. I want you to put Umpqua on the map. Do something extraordinary.’ Umpqua Holdings Corporation is a financial holding company based in downtown Portland, Oregon, United States. Headquarters are in the Umpqua Bank Plaza, formerly the headquarters ofthe Benj. Franklin Savings and Loan. The firm has two principal operating subsidiaries, Umpqua Bank , and Umpqua Investments, formerly Stra
of King Kongmin
3)
Influx of Hyangni
3.
Analysis and conclusion
4.
Reference
1. Introduction
1) Topic
The topic of our team is an analysis ofthe institutional crisis at the end of Koryǒ regime. According to a common view held by general Korean scholars, the reforms in the latter period of Koryǒ influenced Chosun and caused developments. According to Duncun's book, however