Accounting

a) How many shares will the firm have to issue, assuming they issue the new shares at the current price per share?

If ATC does not make this equipment investment, it has no other real asset investment projects which it is considering. Therefore, an alternative use of the money in the capital budget would be a purely financial investment, such as stock, bonds, short-term CD’s, and so forth.

Although the Gross and Net profit margins are lower than those of Major Monitor Ltd, the HR metrics are better. The turnover is lower, the job acceptance rate is higher and the cost per employee is less. The environment in which to work in seems like a much more appealing one. With engaged managers and employees, they can look at different ways that they can reduce their costs to make higher profit margins.

24.Which of the following items should not be included in the Cash caption on the balance sheet?

This option involves distributing the $3 billion to shareholders in dividends. The dividend would be issued as a once-off payment in order to prevent an expectation of receiving recurring dividends. Providing $3billion in dividends will result in the share price declining to $48.63 from $61.53 with the earnings per share (EPS) declining to $0.60 (see appendices 1.2 & 4). Despite this however, investors should be indifferent as the amount received as a dividend would negate

Blaine’s financial posture was very conservative as they have only twice borrowed beyond seasonal working capital needs. Although the company has very conservative roots it is important that they realize the need to acquire leverage and buy back stock. The shares outstanding have amplified, which has consecutively increased their payout ratio to an outstanding more than fifty percent of their net income being spent on dividends. It is very important that Blaine’s overturns the dilution of the shareholders percentage of ownership and put a stop to the trend in their payout ratio as it is unsustainable. The primary advantage to the repurchase of stock is that stock holders that remain will have a higher owner percentage (presumably the family member won’t sell their stock) and therefore the payout ratio can descend and earnings per share can ascend.

What is the nature of the investment that is under consideration and what are the sources of value (cost savings and revenue increases)?

The book value method records the securities exchanged for the bond at the carrying amount of the bond.

Choose any futures exchange and elaborate on its characteristics and give a detailed description of its activities.

In this assignment, I take the role of an investor looking to invest an amount of USD 50,000 in the capital of a public limited company.

To borrow or raise or secure the payment of money in such manner as the company shall think fit, and in particular by the issue of debentures or debentures stock, perpetual or otherwise charged upon all or any of the company’s property, both present and future including its uncalled capital and to purchase or pay off any such securities.

The following case reflects a real-life management scenario（方案）. The case details are based upon personal interviews conducted in January 2012 with members of the organisation and observations (i.e. field notes) taken during on-site visits.

An investment can be said to be an asset or item purchased with the intention or the hope that it will create income or its value will increase in the future (Grabel, 2011). In an economic context, an investment is actually the purchase of goods for the future creation of wealth. In finance context, an investment is said to be a monetary asset that is purchased with an idea that the asset in future will generate income or it will be sold at a profit. In other words, the term "investment" is generally used to refer to any method used for the sole purpose of creating future income. In a financial context, investment includes the purchase of bonds, stocks or even real estate

This report talks about china s accounting systems and how it has developed and changed continuously till present. It looks into the history of Chinese accounting, followed by explaining how the institutional factors have had an impact and is backed up by 2 theorist, Hofestede and Grays model. It identifies the significant changes that occurred during its journey in adapting to the IFRS standards starting from 1949. Culture is a main aspect of china and has been incorporated into its accounting systems as well. To conclude it explains future problems that may arise and whether or not china will fully adapt to the IFRS system.

In finance, investment = cost of capital, like buying securities or other monetary or paper