The most sales’ case is fine but what if annual sales turn to be the lowest one, 1,350lbs? It could be a serious problem because the company could get damaged and in trouble. Their expected cash flows will decrease and NPV might become to be negative.
So, the most reasonable method is to cover all ofthe possibilities by calculating weighted average which means each sale multiplied by each p
the acquisition of Compaq (even if it is regarded as an example of failed M&A), which allows HP to achieve economies of scale in terms of size, technology, and global network.
HP has been building its competitiveness through internal innovation and external expansions at the same time. Especially external expansion has been accomplished by merger and acquisitions activities.
Big and rosy flow
Shinsegae's I/S, there was no reduction in many stages of income. But when we saw I/S of top two rivals, there was reduction of income in 2007, Net income of Lotte Shopping and Operating income of Hyundai department store. With these results, we could conclude that Shinsegae did good management although other same-industry companies had a bad time in 2007.
3 ) analysis of income statements
the normal actual movement of goods.
-LIFO (last-in; first-out), Under LIFO the goods in inventory at the beginning ofthe 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 oftime and/or if there is
Time Teaching Aids
Introduction 1. Greeting Introduce the goal ofthe lesson. 2mins.
Development1 2. Learning: how to count number in English (one to ten). 6mins. PPT
Development
2 3. Activity: card game. 6mins. card
Development3 4. activity : bingo 6mins. activity sheet
Consolidation 5. Wrap up with song and give homework 5mins. PPT
Flowofthe Lesson
Step Activities Teaching