g**1
发帖数: 10330 | 1 刘强东解读京东财报:关注点在战略、团队、文化和新业
2018-11-19 22:09:20 来源: 网易科技报道 举报
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刘强东解读京东财报:关注点在战略、团队、文化和新业
网易科技讯 11月19日消息，今日京东集团公布了2018年Q3业绩信息，显示京东在美国
通用会计准则下（GAAP）业务净利润30亿元人民币，比去年同期10亿元人民币同比增长
200% 。GMV同比快速增长30%，达到3948亿元。
随后，京东集团董事局主席兼首席执行官刘强东解读财报表示，“明年我们会保持高于
行业平均增速的增长，提升我们的毛利和净利，改善现金流，经过这几年研发的投入，
明年集团在技术的收入上也会有很好的表现。”
以下为刘强东解读京东财报原文：
现在整个京东集团的管理团队已经成型且非常稳定，我个人的关注点主要放在战略、团
队、文化和新业务上，比较成熟的业务，我们的管理团队都可以处理好。
很多人都很关注京东明年的增长策略。今年集团对研发投入非常高，前9个月，我们的
研发投入同比增长88％，这还不包括京东数科的研发投入。这主要是因为集团增加了很
多研发项目，经过这一... 阅读全帖 |
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H******g
发帖数: 402 | 2 不是GAAP可以是FASB 准则。但是community adjusted 似乎两者都不是 |
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发帖数: 1 | 4 其实uber／lyft／airbnb玩disrupt是跟FASAB／GAAP学的 |
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发帖数: 1 | 5 听说Wework造假原来是合法的，因为政府也可以这么做，看下面的描述
We would however like to mention a few points in this article to highlight
why we regard this as having major potential ramifications. FASAB sets the
generally accepted accounting principles (GAAP) for the federal government
and are used to determine the content and structure of the financial reports
the federal government agencies and departments should adhere too. The
adoption of Standard 56 (FASAB56), which came into force on October 4th,
2018, determined th... 阅读全帖 |
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发帖数: 1 | 6 这些公司第一不敢用non-GAAP缴税，因为根本就是假的
第二根本不分红 |
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t*********r
发帖数: 45 | 7 http://www.foxbusiness.com/investing/2012/09/04/history-shows-m
股市， GDP， 公司利润
According to McGraw-Hill’s (MHP) S&P Capital IQ, the S&P 500 has rallied an
average of 12.1% per year since 1901 when Democrats occupy the White House,
compared with just 5.1% for the GOP.
Likewise, gross domestic product has increased 4.2% each year since 1949
when Democrats run the executive branch, versus 2.6% under Republicans.
Even corporate profits show a disparity: S&P 500 GAAP earnings per share
climbed a media... 阅读全帖 |
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l****z
发帖数: 29846 | 9 U.S. drugmaker AbbVie finally wins Dublin's Shire with $55 billion deal
(Reuters) - U.S. drugmaker AbbVie Inc bought Dublin-based Shire Plc on
Friday in a 32 billion pound ($54.7 billion) deal that will allow it to
slash its tax bill by relocating to Britain.
The London-listed company, which makes expensive medicines to treat rare
diseases, fought off four earlier bids from AbbVie until the U.S. firm
raised its price to 52.48 pounds per share - made up of 24.44 pounds in cash
and 0.8960 new AbbV... 阅读全帖 |
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C*I
发帖数: 4736 | 10 别瞎扯蛋了！ GM宣布破产？ GM在2009年6月1日filed了 chapter 11 破产保护，但压
根就没有破产。在破产保护下，最后经过债务重整和政府 bailout帮助等，人最后又活
过来了。 Trump也一样，不知道filed了多少次破产保护，不仅公司没有倒闭，还越做
越红火，现在还当上了总统。请问这些，你可明白？
把filing Chapter 11 当作破产，只有半吊子傻逼才会这么说。
另外听好了， 前加州州长Gray Davis, Stanford BA, Columbia law school JD，CPA,
Lawyer. 当过十来年的加州财务总监/controller， 说人不懂会计，实在是有点不知
道天高地厚。
听你老人家的口气，看起来是搞会计的了。 不过嘛，不管你是从Texas到New Jersey
还是到settle，或者最后到Arizona当会计，大不了，顶多也就是在oracle ledge，或
者SAP 什么的里recurring and formula journals 或者just do a part of common
accounting jo... 阅读全帖 |
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m*******a
发帖数: 4507 | 11 通常我们不会说两本帐. 基本上就是GAAP跟IRS Tax Code对于收入跟费用的认定不一样
. 所以公司报税的时候会做一些调整把一些免税的收入(e.g.tax exempt interest)或
是不能扣抵的费用(e.g. 50% meal & entertainment)剔除. |
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发帖数: 1 | 12 这不是两本账吧。
这是gaap和tax accounting的不同 |
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k********a
发帖数: 7225 | 14 猫猫我太崇拜你了。你居然知道IFRS, GAAP, 还能看懂cash flow statement... |
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c********8
发帖数: 136 | 15 来自主题: Automobile版 - 特斯拉火了 而且你算的2013有点问题
按照Q4官方数据
During the just reported 4th quarter of 2013, Tesla's non-GAAP automotive
revenue was $761 million. If we subtract from that $15 million of regulatory
credits and $13 million of Toyota and Daimler powertrain revenue, we get
Model S sales revenue of $733 million divided by 6892 cars = an average
selling price (ASP) per car of $106,355.
TSLA |
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c*******1
发帖数: 4 | 16 曼哈顿中城房地产公司招聘全职会计，有意者请将简历发送至g*********[email protected]
Real estate/service Company seeks individual with 3+ years diversified hands
on bookkeeping experience:
Major Responsibilities:
• Job costing, billing customers, collections, payables, invoicing
• Maintains subsidiary accounts by verifying, allocating, posting
transactions and reconciling entries and accounts
• Process, post and reconcile payroll
• Balances general ledger by preparing a trial balance and journal... 阅读全帖 |
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A******i
发帖数: 34 | 17 Responsibilities:
• Perform variety of month-end closing procedures including
preparation and posting of journal entries. May include some review of
lower level Accountant or Assistant's work.
• Analyze financial statement accounts, identify unusual trends or
erroneous entries, and verify accuracy of transactions and balances.
• Evaluate and maintain asset and liability accounts.
• Prepare and/or review periodic sales and use tax returns as well
as some excis... 阅读全帖 |
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A******i
发帖数: 34 | 18 Cost Accountant
Duties and Responsibilities
• Support an accurate and on time monthly close and reporting cycle
, including preparation of all inventory related reconciliations.
• Prepare and enter cost and inventory-related journals entries,
including freight, inventory and reserve entries.
• Understand and apply GAAP accounting principles, procedures,
guidelines and business rules.
• Develop and maintain costing system including overhead pool
analysis betwee... 阅读全帖 |
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z******2
发帖数: 14 | 19 去年初来美国读MBA，上月毕业，现在OPT，正在找相关工作。求内推。本人基本情况：
1. 会计本科和硕士，MBA，有澳洲CPA的证书，熟悉GAAP和IFRS
2. 在国内有多年欧美跨国公司的工作经验
3. 熟悉各项会计、财务和企业内部的管理工作，能独立建账、编制报表、报税、内部
审计、提供建议等。
4. 有责任心，熟悉Excel、ERP
本人现住休斯顿，但可以去其他城市。
请联系：[email protected]
(function(){try{var s,a,i,j,r,c,l,b=document.getElementsByTagName("script");l=b[b.length-1].previousSibling;a=l.getAttribute('data-cfemail');if(a){s='';r=parseInt(a.substr(0,2),16);for(j=2;a.length-j;j+=2){c=parseInt(a.substr(j,2),16)^r;s+=String.fromCharCode(c);}s=document.createTextNode(... 阅读全帖 |
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发帖数: 1 | 20 职位: Corporate Accounting Manager
地点: NYC
薪金可议
Responsibilities
Accounting & Tax
• Ensure general ledger postings.
• Prepare local GAAP and IFRS accounts and monthly reporting.
• Prepare VAT and corporation tax returns.
• Budget preparation and cash flow forecasting.
Operation
• Coordinate the new offices setup in NYC and other US states on
rental and facility etc.
• Budget vs. Actual analysis.
Business
• Support KPI and business perf... 阅读全帖 |
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J***y
发帖数: 321 | 21 There are two different reasons for bookkeeping, one is for tax purposes,
and one is for actually knowing where you stand and if you are meeting the
goals and budgets you have set...in order to make changes, or do future
planning. This does not mean you keep two sets of bookkeeping records, it
just means you extract different information from them.
Some expenses involve taking cash out of your pocket, or checking account,
or get them deducted by ebay or PayPal...or you charged them.
Some expens... 阅读全帖 |
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n******n
发帖数: 12088 | 22 【 以下文字转载自 Stock 讨论区 】
发信人: newgumin (新股民), 信区: Stock
标 题: FA贴：现金流报告的疑问
发信站: BBS 未名空间站 (Tue Nov 25 17:32:33 2008), 转信
按US GAAP，sales proceedings from trading security计入运营现金流。sales
proceedings from debt & equity investment计入投资现金流。
这俩有啥区别？我怎么觉得是一回事啊。 |
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c*v
发帖数: 93 | 23 From my rusty memory: US GAAP differentiates 3 types of marketable
securities (FAS133?):
1. Held to maturity. This is the debt securities that the company has the
intention and capacity to hold till maturity. The securities is carried on
the book at cost, and mark-to-market is generally not needed.
2. Trading securities. These are securities that the company intends to buy
and sell frequently. The value is marked to market, the unrealized gain/loss
, as well as realized, goes to P&L.
3. Availabl |
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s********h
发帖数: 158 | 24 i have a question for those who buy chinese stocks: how different are the
chinese financial reporting and accounting rules from the u.s. gaap? when
you conduct analysis, how much do you trust the reported numbers, especially
those from the companies not listed in u.s. exchanges? i recall reading a
businessweek article 1.5 year ago and the columnist basically said that he
had very low confidence with the financial statements from china. |
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h*******y
发帖数: 864 | 25 Good. You raised a lot of good questions. However, if the company
statement is analyzed carefully, lots of "cooking book" cases can be
found and avoided. After all, outright forging the company's bank cash
account etc has been extremely rare (which should be easily verifiable
by the audit firm), most companies just mis-report within or outside
the boundary of GAAP. Therefore, a diversified portfolio could minimize
a lot of these risks if the company report is studied carefully for
such mis-repor |
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s********h
发帖数: 158 | 26 That's not quite true. It's very easy to fudge numbers in retail in many
ways: revenue recognition, income smoothing, inventory tricks (lifo vs fifo)
, depreciation rate change, off-the-book arrangements, joint ventures, you
name it.
just to give an example, abercrombie recognizes revenue upon sale, but puts
aside a reserve to account for returns. aeo recognizes revenue when the
return date is passed. both methods are allowed by the gaap. so how do you
tell which firm is generating better sales? |
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s********u
发帖数: 1054 | 27 我在如下意义下接受有效市场理论：
对绝大多数股票而言，市场在相当长一段时间内给出的股票平均价格是有效的。
但是， 在某个特定的时间点上， 即使对很多分析师FOLLOW 的大公司而言，股票的价
格仍然可能和它的内在价值出现相当大的差异。
为了回答这个问题， 必须首先回答什么是股票的内在价值。 我个人认为， 股票的内
在价值在任何时间点上大概很难给出一个精准的数字。因为投资最困难的是，
we live in the present, and we invest for the future. 而未来， 总是充满很多
不确定的因素。我们买一个公司的股票， 不仅仅是购买这个公司现在账面上的PER
SHARE 的资产，更是购买对这个公司未来的PER SHARE 的 EARNING POWER，所以如果一
定要我大概的描述股票的内在价值的话， 我觉得这样描述比较合理：
一个公司股票在现在这个时间点的内在价值， 等于公司现在净资产合理的市场估值，
加上股票在今后选定的一段时间内(数年时间) 预期的赢利乘上一个公司所在行业合理
的 MULTIPLIER.
从这个描述性的定义看，所谓的价值投资，有两个大... 阅读全帖 |
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s********u
发帖数: 1054 | 28 我在如下意义下接受有效市场理论：
对绝大多数股票而言，市场在相当长一段时间内给出的股票平均价格是合理的。
但是， 在某个特定的时间点上， 即使对很多分析师FOLLOW 的大公司而言，股票的价
格仍然可能和它的内在价值出现相当大的差异。
为了回答这个问题， 必须首先回答什么是股票的内在价值。 我个人认为， 股票的内
在价值在任何时间点上大概很难给出一个精准的数字。因为投资最困难的是，
we live in the present, and we invest for the future. 而未来， 总是充满很多
不确定的因素。我们买一个公司的股票， 不仅仅是购买这个公司现在账面上的PER
SHARE 的资产，更是购买对这个公司未来的PER SHARE 的 EARNING POWER，所以如果一
定要我大概的描述股票的内在价值的话， 我觉得这样描述比较合理：
一个公司股票在现在这个时间点的内在价值， 等于公司现在净资产合理的市场估值，
加上股票在今后选定的一段时间内(数年时间) 预期的平均年赢利乘上一个公司所在行业合理
的 MULTIPLIER.
从这个描述性的定义看，所谓的价值投资，有... 阅读全帖 |
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a*****n
发帖数: 5158 | 29 Q4 Financial Highlights
Revenues Google reported revenues of $8.44 billion in the fourth
quarter of 2010, representing a 26% increase over fourth quarter 2009
revenues of $6.67 billion. Google reports its revenues, consistent
with GAAP, on a gross basis without deducting TAC.
Google Sites Revenues - Google-owned sites generated revenues of $5.67
billion, or 67% of total revenues, in the fourth quarter of 2010. This
represents a 28% increase over fourth quarter 2009 revenues of $4.42
billion.
Goo... 阅读全帖 |
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j***1
发帖数: 158 | 30 lol, brother, just remember this, ALL BOOKS ARE FAKE! whether it claims
following GAAP or not.
you want make every purchase count and should not under budget it and make
yourself believe in it.
the above budget is base on 10% vacancy, maintenance budget covers interiors
and landscaping budget covers all exteriors, YOU WILL NEED THIS NUMBER,
trust me.
now let me show you a similar property, its schedule rent is $10210/month,
and we constantly collect over 100% on it.
---------------------
Year 20... 阅读全帖 |
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p*****g
发帖数: 6270 | 31 技术的东西相对比较少，也就是跟GAAP有关的，顶多问问excel，behavioral
questions很多，因为要跟很多人打交道，大部分还是senior manager们 |
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m***k
发帖数: 11 | 32 We are a Peninsula based professional services firm looking for strong Full-
Time Senior Accountants with an entrepreneurial spirit. We are a fast
growing financial firm providing accounting, finance and back office support
to start-ups and early stage companies throughout the Bay Area.
If you are looking for opportunities to work with various industries and
companies that are on the cutting edge of technology and business please
send us your resume.
Position Requirements:
Deep understanding of ... 阅读全帖 |
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a**u
发帖数: 214 | 33 大的那个事gross revenue。抽成之后的叫gaap revenue。
uber对这个审计非常谨慎的，把大的那个叫booking.
话说回来，uber在这个cost modeling上有关键定价权。包括终端价格，和抽成比率。
这也是uber和其他market place相比特别牛逼之处。 |
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g*********e
发帖数: 14401 | 34 Like I said many times, linkedin is profitable by gaap measurements. The
business is sticky and robust, just the volume is limited.
Lz lost a good chance to experience hardcore software engineering.
L还在赔钱，哪天要求扭亏了就会裁员。就这么个服务，雇了1万人太夸张了。微软先 |
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s******r
发帖数: 267 | 35 除了pool都是按照gaap做的
问题不大 利好较多
黑点总是有的，想找想黑很容易 |
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V**********h
发帖数: 94 | 36 Successful candidate will perform assigned responsibilities relating to
monthly, quarterly and annual consolidated close processes for the Corporate
Consolidations team. The individual will work with the Global finance
organization and needs to be a self-starter with the ability to leverage
functionality of systems in order to drive operational efficiencies. This
position supports international and domestic entities to ensure compliance
with US GAAP as well as Fenwal’s accounting/reporting pol |
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m****s
发帖数: 18160 | 37 【 以下文字转载自 Accounting 讨论区 】
发信人: xueshan2008 (xueshan2008), 信区: Accounting
标 题: Referrals needed for flexible audit spots at PWC
发信站: BBS 未名空间站 (Tue Jun 18 18:01:35 2013, 美东)
转发：
PWC is seeking experienced public accounting talent to join their core
assurance practice as a seasonal associate. The seasonal associates will be
offered comparable benefits to a full-time employee, yet will have the
flexibility to work 4 months out of the year, including a competitive salary
, overtime pay, and bonus ... 阅读全帖 |
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c*******1
发帖数: 4 | 38 曼哈顿中城房地产公司招聘全职会计，有意者请将简历发送至g*********[email protected]
Real estate/service Company seeks individual with 3+ years diversified hands
on bookkeeping experience:
Major Responsibilities:
• Job costing, billing customers, collections, payables, invoicing
• Maintains subsidiary accounts by verifying, allocating, posting
transactions and reconciling entries and accounts
• Process, post and reconcile payroll
• Balances general ledger by preparing a trial balance and journal... 阅读全帖 |
|
A******i
发帖数: 34 | 39 Responsibilities:
• Perform variety of month-end closing procedures including
preparation and posting of journal entries. May include some review of
lower level Accountant or Assistant's work.
• Analyze financial statement accounts, identify unusual trends or
erroneous entries, and verify accuracy of transactions and balances.
• Evaluate and maintain asset and liability accounts.
• Prepare and/or review periodic sales and use tax returns as well
as some excis... 阅读全帖 |
|
A******i
发帖数: 34 | 40 Cost Accountant
Duties and Responsibilities
• Support an accurate and on time monthly close and reporting cycle
, including preparation of all inventory related reconciliations.
• Prepare and enter cost and inventory-related journals entries,
including freight, inventory and reserve entries.
• Understand and apply GAAP accounting principles, procedures,
guidelines and business rules.
• Develop and maintain costing system including overhead pool
analysis betwee... 阅读全帖 |
|
A******i
发帖数: 34 | 41 The Finance Manager will prepare monthly financial reports both locally and
to the Danish headquarters, and ensure that accounting records are
accurately processed and properly maintained. In addition, the Finance
Manager will prepare monthly, quarterly and annual financial statements as
well as generate the necessary schedules to support management decision
making. The Finance Manager will contribute strong functional leadership and
have hands on responsibility for financial analysis, accountin... 阅读全帖 |
|
z******2
发帖数: 14 | 42 去年初来美国读MBA，上月毕业，现在OPT，正在找相关工作。求内推。本人基本情况：
1. 会计本科和硕士，MBA，有澳洲CPA的证书，熟悉GAAP和IFRS
2. 在国内有多年欧美跨国公司的工作经验
3. 熟悉各项会计、财务和企业内部的管理工作，能独立建账、编制报表、报税、内部
审计、提供建议等。
4. 有责任心，熟悉Excel、ERP
本人现住休斯顿，但可以去其他城市。
请联系：[email protected]
(function(){try{var s,a,i,j,r,c,l,b=document.getElementsByTagName("script");l=b[b.length-1].previousSibling;a=l.getAttribute('data-cfemail');if(a){s='';r=parseInt(a.substr(0,2),16);for(j=2;a.length-j;j+=2){c=parseInt(a.substr(j,2),16)^r;s+=String.fromCharCode(c);}s=document.createTextNode(... 阅读全帖 |
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A******i
发帖数: 34 | 43 The Senior Accountant reports to the Controller and CFO. Responsibilities
include, but are not limited to, general ledger accountability, and
financial reporting, as well as other duties/special projects as assigned.
Job Responsibilities:
• Record bills in accordance with US GAAP
• Review expense reports for all departments
• Generate 1099’s for suppliers at year-end
• Maintain roll-forward fixed asset schedule and prepare monthly
depreciation entries
• ... 阅读全帖 |
|
发帖数: 1 | 44 职位: Corporate Accounting Manager
地点: NYC
薪金可议
Responsibilities
Accounting & Tax
• Ensure general ledger postings.
• Prepare local GAAP and IFRS accounts and monthly reporting.
• Prepare VAT and corporation tax returns.
• Budget preparation and cash flow forecasting.
Operation
• Coordinate the new offices setup in NYC and other US states on
rental and facility etc.
• Budget vs. Actual analysis.
Business
• Support KPI and business perf... 阅读全帖 |
|
m******g
发帖数: 3667 | 45 是不是GAAP什么的？
带IH功能的就有，不一定要带压力。 |
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q**f
发帖数: 2903 | 47 达美航空的税前收入相对去年同期增长了5.47亿美元，调整后的净收入为14亿美元，每
股摊薄收益1.74美元，同期增长45%。如按GAAP计算，本季度税前收益总计21亿美元，
每股收益为1.65美元。 |
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J*****i
发帖数: 2622 | 48 真空gap的时间稍微长了点。
GAAP 这几年会计审计的guidance整合过，连号码都变了。 SOX rules改了几茬了，税
法那更是年年出新花样。 所以你可能需要做点功课bring yourself up to speed。
CPA考了吗？ 没考就花半年的时间把它搞定。 复习更新知识，又抓眼球。
以前上的MSA？ 考虑再上个MST？ visa versa。
MS office， ProSys， GoSys， BNA，Checkpoint， QuickBooks会用么？不会就学一
下。 放在简历上会很管用的。
accounting这行门坎很底， 中国人最主要的问题是找不到支持身份的。 你没有这个问
题，稍微努力一下应该没问题的。加油! |
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J*****i
发帖数: 2622 | 49 小楚妈，你太牛X了。 我俩娃差不多大， 我整天蓬头垢面的鬼混日子， 你都上了两门
课了！
不知道哪里有好的电子版的， 帮顶。要不你google “accounting 101”之类的看看？
如果要看比较详细的会计书， 建议买最新版的。 这两年 US GAAP （美国会计准则）
向IFRS （国际标准）靠拢， 好些地方已经改了， 或者正在修改中。 |
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l********x
发帖数: 409 | 50 报表分析只是对公司的一个很小方面的分析，美国报表分析更重要，是因为，第一GAAP
更灵活，折算不方便，比如机器的折旧什么的，国内所有公司都是10年，这样报表分析
比较就不用太过用力了，第二公司发展状态更成熟，每年增长多少百分点，可能2-3%的
差异就很大了
国内很多公司，你去看看创业板，每年增速40%-50%的很多，这个时候，看对增长方向
，看准公司战略到最后能否成功，比预测报表模型，更加重要，所以需要的人也有差异 |
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