Bs And P&L Account Format
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The document provides examples of the standard formats used to present balance sheets and profit and loss accounts in case studies and exam questions. The balance sheet format shows fixed assets, current assets of stock, debtors, and cash, current liabilities of creditors and short-term borrowing, net assets, and capital employed including share capital, loan capital, and retained profit. The profit and loss account format shows sales revenue, cost of goods sold, gross profit, expenses, net profit before interest and tax, interest, tax, net profit after interest and tax, dividends, and retained profit.
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Q1 2009 Earning Report of Comerica Inc.
Comerica reported net income of $9 million for Q1 2009, down from $20 million in Q4 2008. Preferred stock dividends reduced net income applicable to common stock to a loss of $24 million. Average core deposits increased $1 billion from Q4 2008 while loans declined. Noninterest income rose on gains but expenses fell due to job cuts. Credit quality deteriorated with higher provisions and nonperforming assets, especially in commercial real estate. Management remains focused on costs and supporting customers through the downturn.
Presentation on the sale of light cemig
Cemig is increasing its stake in Light S.A., an electricity distribution company. This marks the beginning of a second stage in Light's history and a new era of growth. Cemig will become a minority shareholder alongside a new investment fund in a special purpose company that will hold up to a 26.06% stake in Light. The transaction price is R$785 million for each 13.03% block of Light shares. This acquisition will create opportunities to capture synergies between Cemig and Light's generation, transmission and distribution assets and customer bases. It will also increase Cemig's exposure to Rio de Janeiro's growing economy.
Sanjiv Khattri, Executive Vice President and CFO of GMAC Financial Services 2...
- GMAC reported a preliminary Q3 2007 loss of $1.6 billion compared to a loss of $173 million in Q3 2006. The loss was driven by disappointing results at ResCap including a $455 million goodwill impairment.
- Excluding ResCap, GMAC's Q3 operating income was $665 million, 51% above Q3 2006. However, ResCap reported a loss of $1.806 billion for the quarter.
- Results at ResCap reflect unprecedented disruptions in global capital markets, leading ResCap to implement a significant restructuring of its mortgage operations.
ameriprise AMPQ32007AmeripriseFinancialFinal_2
- Ameriprise Financial reported a 14% increase in net income for Q3 2007 to $198 million compared to Q3 2006. Adjusted earnings increased 3% to $237 million, excluding separation costs.
- Earnings per share increased 17% to $0.83 for Q3 2007 compared to Q3 2006, while adjusted earnings per share increased 5% to $0.99.
- Revenues grew 11% to $2.2 billion in Q3 2007 driven by strong growth in management fees, distribution fees, and net investment income from hedges.
Business Income Worksheet
This is a copy of the Chubb Business Income worksheet. It is a comprehensive tool for companies to plan their potential losses.
u.s.bancorp 1Q 2006 Business Line Schedules
This document provides preliminary financial data for U.S. Bancorp's Wholesale Banking and Consumer Banking business lines for the first quarter of 2006. Wholesale Banking reported net income of $279 million, with a return on assets of 2.19% and efficiency ratio of 31.9%. Consumer Banking reported net income of $448 million, with a return on assets of 2.15% and efficiency ratio of 46.8%. Both business lines saw increases in net interest income compared to the same period last year.
u.s.bancorp 2Q 2006 Business Line Schedules
U.S. Bancorp's Wholesale Banking division reported preliminary results for the second quarter of 2006 with net income of $298 million, a return on assets of 2.10%, and nonperforming assets of $218 million. Net interest income was $478 million. Noninterest income totaled $226 million, driven by treasury management fees of $83 million and commercial products revenue of $106 million. Average loans were $50.7 billion, with commercial loans averaging $33.3 billion.
marathon oil 4th Quarter 2008
Marathon Oil Corporation reported financial results for the fourth quarter and full year of 2008. For Q4 2008, Marathon reported a net loss of $41 million compared to net income of $668 million in Q4 2007. For the full year 2008, Marathon reported net income of $3.528 billion compared to $3.956 billion in 2007. Marathon's upstream production grew 14% in Q4 2008 and 8% for the full year, driven by new production from fields in Norway and the Gulf of Mexico. Marathon also increased its oil and gas reserves by 110 million barrels of oil equivalent in 2008.
Q1 2009 Earning Report of Bank of America Corp
Bank of America reported first quarter 2009 results. Net income was $4.2 billion with diluted EPS of $0.44. Revenue was a record $36.1 billion driven by strong results in global markets and mortgage banking. Provision for credit losses increased to $13.4 billion as reserves were strengthened. Bank of America remains committed to supporting customers and clients during the economic downturn.
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【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
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Bs And P&L Account Format
- 1. Appendices Presentation of balance sheets and profit and loss accounts Where balance sheets and profit and loss accounts are given in case studies or examination questions, they will be presented in the format shown below. ABC Ltd Balance sheet as at 31 May 20** $000 $000 Fixed assets **** Current assets Stock **** Debtors **** Cash **** Total **** Current liabilities Creditors **** Short-term borrowing **** ________ Total **** Net assets **** ________ Share capital **** Loan capital **** Retained profit **** Capital employed **** ________ 72 © International Baccalaureate Organization 2007
- 2. Presentation of balance sheets and profit and loss accounts Profit and loss account for ABC Ltd for the year ended 31 May 20** $000 Sales revenue **** Cost of goods sold **** ________ Gross profit **** Expenses **** ________ Net profit before interest and tax **** Interest **** Tax **** ________ Net profit after interest and tax **** Dividends **** Retained profit **** © International Baccalaureate Organization 2007 73