【正文】 與勞動(dòng)部門一起，積極做好職工分流、置換補(bǔ)償、安置和再就業(yè)工作。經(jīng)過幾年的努力，企業(yè)破產(chǎn)清算工作已進(jìn)入尾聲，但部分企業(yè)仍存在不少歷史遺留問題，如集資建房未辦證、職工檔案管理、少數(shù)職工的遺留問題等。參加培訓(xùn)活動(dòng)的企業(yè)人才隊(duì)伍得到優(yōu)化，管理水平得到提高，思維層次得以提升，企業(yè)參與的積極性也非常高。三是深入開展讀書活動(dòng)。p 500 indexor similar as a proxy).beta: an index of systematic risk.it measures the sensitivity of a stock’s returnsto changes in returns on the market portfolio.net working capital（凈營(yíng)運(yùn)資本） current assets current liabilities. gross working capital（毛營(yíng)運(yùn)資本） the firm’s investment in current assets. working capital managementthe administration of the firm’s current assets and the financing needed to support current assets.speeding up cash receiptsexpedite preparing and mailing the invoice accelerate the mailing of payments from customersreduce the time during which payments received by the firm remain uncollected slowingdown cash payouts 1.“playing the float” of disbursementspayable through draftpayroll and dividend disbursementszero balance account (zba) and controlled disbursing mon money market instruments money market instrumentsall government securities and shortterm corporate obligations. (broadly defined)treasury bills (tbills):shortterm, noninterest bearing obligations of the . treasury issued at a discount and redeemed at maturity for full face $1,000 amount and $1,000 increments thereafter.treasury notes:mediumterm (210 years’ original maturity) obligations of the . treasury.treasury bonds: longterm (more than 10 years’ original maturity) obligations of the . treasury.costs arising from relaxing credit standards a larger credit department additional clerical workservicing additional accounts baddebt losses opportunity costsanalyzing the credit applicantobtaining information on the credit applicant analyzing this information to determine the applicant’s creditworthiness making the credit decision sources of informationthe pany must weigh the amount of information needed versus the time and expense required. financial statements credit ratings and reports bank checking trade checkingpany’s own experience credit analysisa credit analyst is likely to utilize information regarding:the financial statements of the firm (ratio analysis)the character of the pany the character of management the financial strength of the firmother individual issues specific to the firm inventories form a link between production and sale of a product. inventory types:rawmaterials inventory workinprocess inventory intransit inventoryfinishedgoods inventoryinventories provide flexibility for the firm in: purchasingproduction schedulingefficient servicing of customer demandscapital rationing occurs when a constraint (or budget ceiling) is placed on the total size of capital expenditures during a particular period. dependent a project whose acceptance depends on the acceptance of one or more other projects.mutually exclusive a project whose acceptance precludes the acceptance of one ormore alternative projects.interpretation of the dolkey conclusions to be drawn from the previous slide and our discussion of dol dol is a quantitative measure of the “sensitivity” of a firm’s operating profit to a change in the firm’s sales.the closer that a firm operates to its breakeven point, the higher is the absolute value of its dol.when paring firms, the firm with the highest dol is the firm that will be most “sensitive” to a change in sales.ebiteps breakeven analysis analysis of the effect of financing alternatives on earnings per breakeven point is the ebit level where eps is the same for two (or more) alternatives.(每股收益相等時(shí)的息稅前盈余水平)financial risk the added variability in earnings per share (eps) plus the risk of possible insolvency that is induced by the use of financial leverage.total firm risk the variability in earnings per share (eps).it is the sum of business plus financial risk.經(jīng)信黨工委黨建工作總結(jié)一、突出學(xué)習(xí)型黨組織建設(shè)，推進(jìn)思想政治工作今年，經(jīng)信黨工委以建設(shè)學(xué)習(xí)型黨組織，打造學(xué)習(xí)型機(jī)關(guān)為目標(biāo)，推動(dòng)工作職能落實(shí)，主要做了三方面的工作。 z在下列項(xiàng)目中， z站在承租人的角度， 第五篇：財(cái)務(wù)管理總結(jié) 英文1. maximizing a firm’s earnings after taxes. problemscould increase current profits while harming firm (., defer maintenance, issue mon stock to buy tbills, etc.).ignores changes in the risk level of the firm. 2. maximizing earnings after taxes divided by shares outstanding.does not specify timing or duration of expected returns.ignores changes in the risk level of the firm. calls for a zero payout dividend policy. 3. market value of all of assetsprincipals must provide incentives so that management acts in the principals’ best interestsincentives include, stock options（股票期權(quán)）, perquisites（額外所得）, and bonuses（獎(jiǎng)金紅利）。x下列不屬于破產(chǎn)清算財(cái)產(chǎn)的是a借入財(cái)產(chǎn)b租入財(cái)產(chǎn)c受托加工財(cái)產(chǎn)d受托代銷財(cái)產(chǎn)x下列公司應(yīng)包括在合并財(cái)務(wù)報(bào)表合并范圍之內(nèi)的有：%的權(quán)益性資本；；，母公司有權(quán)控制其財(cái)務(wù)和經(jīng)營(yíng)政策。g股權(quán)取得日后，編制合并財(cái)務(wù)報(bào)表的抵消分錄，其類型一般包括：；；；。c采用現(xiàn)行成本會(huì)計(jì)，c承租人在計(jì)算最低租賃付款額的現(xiàn)值時(shí)，可以選用的折現(xiàn)率有a出租人的租賃內(nèi)含利率b租賃合同規(guī)定的利率c同期銀行貸款利率 b 賬面匯率 c重整會(huì)計(jì)核算的特點(diǎn)a特殊的會(huì)計(jì)核算期間c會(huì)計(jì)揭示內(nèi)容的雙重性d重整損益與經(jīng)營(yíng)損益共存e重整結(jié)束后，會(huì)計(jì)處理方法的選擇具有不確定性d對(duì)外幣交易采用兩項(xiàng)交易觀時(shí)， d對(duì)于擔(dān)保余值核算，下述說法正確的是a資產(chǎn)實(shí)際余值低于擔(dān)保余值的差額，承租人支付的補(bǔ)償金作為營(yíng)業(yè)外支出b資產(chǎn)實(shí)際余值低于擔(dān)保余值的差額，出租人收到補(bǔ)償金作為營(yíng)業(yè)外收入d資產(chǎn)實(shí)際余值超過擔(dān)保余值時(shí)，承租人收到出租人支付的租賃資產(chǎn)余值收益款時(shí)，作為營(yíng)業(yè)外收入處理d對(duì)于融資租入的固定資產(chǎn)，發(fā)生的下列費(fèi)用中應(yīng)計(jì)入其入賬價(jià)值的項(xiàng)目是a租賃協(xié)議確定的設(shè)備價(jià)款b運(yùn)輸費(fèi)用c途中保險(xiǎn)費(fèi)用d安裝領(lǐng)用的材料費(fèi)用d對(duì)于外匯統(tǒng)賬制下集中結(jié)轉(zhuǎn)法，d對(duì)于外匯統(tǒng)制帳制和外匯分賬制，下述說法是正確的有 d對(duì)租賃業(yè)務(wù)初始直接費(fèi)用，下列說法正確的是a承租人融資租賃業(yè)務(wù)發(fā)生的初始直接費(fèi)用應(yīng)計(jì)入租入資產(chǎn)的價(jià)值c承租人經(jīng)營(yíng)租賃業(yè)務(wù)的初始直接費(fèi)用，應(yīng)計(jì)入當(dāng)期損益d出租人經(jīng)營(yíng)租賃業(yè)務(wù)發(fā)生的初始直接費(fèi)用，應(yīng)當(dāng)計(jì)入當(dāng)期損益f非破產(chǎn)資產(chǎn)包括a擔(dān)保資產(chǎn)b抵消資產(chǎn)f非同一控制下的企業(yè)合并，企業(yè)合并成本包括：；；；；。那么我的優(yōu)點(diǎn)：愛干凈、愛美麗、性格溫和、行動(dòng)力快開朗大方溝通能力強(qiáng)別人對(duì)我好我會(huì)對(duì)別人更好那么我的缺點(diǎn)：沒有耐心情緒化思維簡(jiǎn)單不善思考我希望我在新的一年里勇敢做自己愛自己的家人擁有健康規(guī)律的生活真誠(chéng)的為他人成就感