W********g
发帖数: 610 | 1 税收五年一直处于增长状态...cash充足，我觉得风险相对于BPAX小一些
James S. J. Manuso
Thank you, Tim. Good afternoon, and thank you for joining us for Astex
Pharmaceuticals 2012 First Quarter Conference Call. During the quarter, we
made considerable operational progress on many fronts in discovery, research
and in the clinical and regulatory development of our drugs. Our balance
sheet remains sound and our financial performance was excellent. We ended
the quarter with $126 million in cash and marketable securities and we
po... 阅读全帖 |
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x******g
发帖数: 33885 | 2 中国搞资本主义，最后的结果不会跟美国的有什么两样。
今天有四千七百万美国贫困老百姓挣扎在饥寒交迫之间。也就是六分之一。
中国的人口是美国的四倍。
也就是说，将来中国达到了美国现在的生活水平，仍将有188000000个穷人。
这是接近两亿的中国穷人啊！
毛主席在天上正怒眼看着江，胡，习：共产党对人民大众的背叛。
US poverty on track to rise to highest since 1960s
WASHINGTON (AP) -- The ranks of America's poor are on track to climb to
levels unseen in nearly half a century, erasing gains from the war on
poverty in the 1960s amid a weak economy and fraying government safety net.
Census figures for 2011 will be released this fall in the critical weeks
ah... 阅读全帖 |
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w*********r
发帖数: 42116 | 3 "The official poverty measure does not account for regional housing cost or
noncash government benefits."
这个现象看你怎么解释了。按照一贯的标准，加州贫困率比德州低。拿德州比较，是因
为作者是个德州智库的VP。把生活成本考虑进去，作者认为加州的贫困率要高的多。作
者讲述了另外一个事实是，作者认为的加州贫困人口获得的noncash government
benefits。这也说明了，民主党领导的加州有能力，有资金让作者认为的贫困人口不生
活在贫困线以下。难道这不是加州成功的地方。
rate
have |
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a********9
发帖数: 3813 | 4 哈哈， 这个数据 可不是 德州智库的VP 自己的数据。
其数据来源 于 美国人口统计局 的数据， 你自己就可以去美国人口统计局 的网站 找
到。
发信人: withoutacar (我决定好好说话了。), 信区: Military
标 题: Re: 民主党终于把加州变成全美贫困率最高的州
发信站: BBS 未名空间站 (Wed Feb 21 17:12:06 2018, 美东)
"The official poverty measure does not account for regional housing cost or
noncash government benefits."
这个现象看你怎么解释了。按照一贯的标准，加州贫困率比德州低。拿德州比较，是因
为作者是个德州智库的VP。把生活成本考虑进去，作者认为加州的贫困率要高的多。作
者讲述了另外一个事实是，作者认为的加州贫困人口获得的noncash government
benefits。这也说明了，民主党领导的加州有能力，有资金让作者认为的贫困人口不生
活在贫困线以下。难道这不是加州成功的地方。
rate
have |
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d*****s
发帖数: 5610 | 5 利润有很多说法，按照西方会计是这样的。
Sales
- cost of goods sold
= Gross profit (1)
- selling and general adm expense
- depreciation and amortization
= EBIT, earnings before interest and tax (2)
- Tax
- interest
= Net income = Net profit (3)
1, 2, 3 都可以说是利润，但要看了。那个6.91肯定是乱算的。
但是中铁更重要的是cash flow from operation。
Net Income
+ Depreciation and amortization
- increase in noncash working capital
= cash flow from operation |
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m***s
发帖数: 1094 | 6 Firms that offer retiree drug benefits say the U.S. healthcare overhaul --
which eliminates a tax deduction -- could force them to curtail or cancel
their benefit plans.
March 27, 2010|By Jeffry Bartash
Washington — AT&T Inc. said Friday that it would record a $1-billion
noncash expense in the first quarter related to the newly passed healthcare
law, joining a growing list of large U.S. companies.
The AT&T write-down is the largest reported so far. Caterpillar Inc. this
week recorded a $100-mill |
|
a*********a
发帖数: 3656 | 7 他们是故意的啦。
用排除税收和福利的收入衡量贫富差距，要求加税，加福利。然后再用同样的排除税收
和福利的收入衡量贫富差距，一看，贫富差距没有改善嘛，就再加税，再加福利。
lather rinse repeat as needed.
参考：“The Mismeasure of Inequality” by Kip Hagopian and Lee Ohanian
，Hoover Institution， Stanford University
“includes most of the income items listed above and subtracts taxes 。。。
。。。 income inequality declined 1.8 percent during the sixteen-year period
between 1993 and 2009, when the Gini coefficient dropped from .395 to .388.”
http://www.hoover.org/publications/policy-review/artic... 阅读全帖 |
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f*******e
发帖数: 3433 | 8 https://www.nilc.org/wp-content/uploads/2015/12/public-charge-nat-2014-08-08
.pdf
一般的medicaid不算，但如果用medicaid住老人院就算
refugee拿福利不算
看来主要针对非法移民和住老人院拿现金的那些人。
Highlights of the Public Charge Guidance
Use of Medicaid, the Children’s Health Insurance Program (CHIP),
or other health programs by you or your family members will NOT affect the
public charge decision unless you use Medicaid or other government funds to
pay for long-term care (nursing home or other institutionalized care).
Us... 阅读全帖 |
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l*****s
发帖数: 240 | 9 这个是现行定义吧？据说要重新定义了
[在 flyingpie (pie) 的大作中提到：]
:https://www.nilc.org/wp-content/uploads/2015/12/public-charge-nat-2014-08-
08.pdf
:一般的medicaid不算，但如果用medicaid住老人院就算
:refugee拿福利不算
:看来主要针对非法移民和住老人院拿现金的那些人。
:Highlights of the Public Charge Guidance
: Use of Medicaid, the Children’s Health Insurance Program (CHIP),
:or other health programs by you or your family members will NOT affect the
:public charge decision unless you use Medicaid or other government funds to
pay for long-term care (nur... 阅读全帖 |
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d********f
发帖数: 43471 | 10 人说的很明白，只是要建立一个判断福利的标准，就是你从政府所得是净收入那就是福
利。然后举列eitc就有可能造成政府提供cash payment，到了左x华油记者这里就变成
了拿了eitc就不能拿绿卡了
3. Public Benefit
DHS is also proposing to define “public benefit” within the context of
public
charge determinations.108 Specifically, DHS is proposing to define public
benefit as any
government assistance in the form of cash, checks or other forms of money
transfers, or
instruments and non-cash government assistance in the form of aid, services,
or other
relief, that is means-tested or intended... 阅读全帖 |
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k****n
发帖数: 3803 | 11 二手交易风险自负！请自行验证是否合法和一手卡！:
1
我想卖的物品:
6 x hp envy 6-1010us
单张面值:
可接受价格(必须明码标价！):
$475 each
物品新旧要求:
new
邮寄方式要求:
ycyp
买卖双方谁承担邮寄损失(Required if not code only):
付款方式说明:
noncash billpay
其他补充说明:
广告的有效期:
物品来源(Required for All Cards!):
我的联系方式:
Warranty期限:
能否证明是合法的一手卡?(Required for All Cards!):
state and zip: |
|
k****n
发帖数: 3803 | 12 二手交易风险自负！请自行验证是否合法和一手卡！:
我想卖的物品:
10x Acer AO725-0687 @ 255 each
单张面值:
可接受价格(必须明码标价！):
$255
物品新旧要求:
new
邮寄方式要求:
YL
买卖双方谁承担邮寄损失(Required if not code only):
付款方式说明:
online noncash billpay
其他补充说明:
广告的有效期:
till gone
物品来源(Required for All Cards!):
我的联系方式:
Warranty期限:
能否证明是合法的一手卡?(Required for All Cards!):
state and zip: |
|
k****n
发帖数: 3803 | 13 二手交易风险自负！请自行验证是否合法和一手卡！:
1
我想卖的物品:
6 x hp envy 6-1010us
单张面值:
可接受价格(必须明码标价！):
$475 each
物品新旧要求:
new
邮寄方式要求:
ycyp
买卖双方谁承担邮寄损失(Required if not code only):
付款方式说明:
noncash billpay
其他补充说明:
广告的有效期:
物品来源(Required for All Cards!):
我的联系方式:
Warranty期限:
能否证明是合法的一手卡?(Required for All Cards!):
state and zip: |
|
k****n
发帖数: 3803 | 14 二手交易风险自负！请自行验证是否合法和一手卡！:
我想卖的物品:
10x Acer AO725-0687 @ 255 each
单张面值:
可接受价格(必须明码标价！):
$255
物品新旧要求:
new
邮寄方式要求:
YL
买卖双方谁承担邮寄损失(Required if not code only):
付款方式说明:
online noncash billpay
其他补充说明:
广告的有效期:
till gone
物品来源(Required for All Cards!):
我的联系方式:
Warranty期限:
能否证明是合法的一手卡?(Required for All Cards!):
state and zip: |
|
h****n
发帖数: 2094 | 15 常规的能抵税的就是利息和地税，另外贷款的费用可以摊销。捐钱捐物给慈善机构是可
以省，而且是人有多大胆，税有多大省。我看到过老中两包旧衣服报1200的，30%税率
就可以省360块，我们经理觉得这样保税不合适，让他们改，人家改到700就不肯再改了
。老美一般破衣服都报5元以下一件，1元两元很多，一大包不到100块吧。一般老美很
少有contribution这一项只有noncash contribution的，这点还是很让人敬重的。换节
能窗户那些是一次性的credit。 |
|
g*********0
发帖数: 672 | 16 唉,就只有吓吓你们这种小散
这种 noncash项根本不会有影响的 |
|
f*********9
发帖数: 1986 | 17 注意timing,在所有major banks ER 出来之前，花街的鼓手已经“三军未动，粮草先行
”了，又在开始鼓吹银行股了，是阴谋还是阳谋？各位看官说说。
The financial industry is in far better shape than the stocks in the sector
would lead you to believe. Financials are the worst-performing sector in the
Standard & Poor's 500 index so far this year, with a decline of more than
20%, and losses of 40% or more in such notable stocks as Bank of America,
Citigroup, Goldman Sachs and Morgan Stanley. The S&P 500 is off just 3%.
The stocks -- major banks, regional banks and ... 阅读全帖 |
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c*****r
发帖数: 8227 | 18 根据美国人口普查报告，基本上是毛收入. 参见 Page 29.
http://www.census.gov/prod/2012pubs/p60-243.pdf
Income (Money Income)
* Includes earnings, unemployment compensation, workers' compensation,
Social Security, Supplemental Security Income, public assistance, veterans'
payments, survivor benefits, pension or retirement income, interest,
dividends, rents, royalties, income from estates, trusts, educational
assistance, alimony, child support, assistance from outside the household,
and other miscellaneous sources.
... 阅读全帖 |
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o********n
发帖数: 1329 | 19 你是不是没有把 short-term investments 算进去.
RENN有那么多钱,当然不能空放着让钱贬值啊.
Q2 loss from operations was $34.7 million
Q2 net loss was $9.3 million
The difference in net loss versus the operating loss was the earnings pick-
up through equity method investments in the second quarter of 2013.
按我的理解就是说用这些闲钱去投资赚了 25.5million (34.7-9.3)
836 - 207 = 629 million
也就是说 629 million 用来投资了, 在 Q2 赚了 25.5million
25.5 / 629 = 4.05%
Not bad!
"Next, loss from operations in the second quarter was $34.7 million compared
to a loss ... 阅读全帖 |
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g*********9
发帖数: 1285 | 20 那个是noncash writedown. 要是现金还不破产了。今年现金流负了5个亿。
：一年二十几个B的负现金流，只看到了价值毁灭。。。等现金流稳定为+5B再说 |
|
m******3
发帖数: 983 | 21 You need to have official appraisal for noncash charitable contribution over
certain amount. |
|
r*****8
发帖数: 538 | 22 IRS规定，如果claim a deduction for NONCASH gifts of more than $500必须填写
form 8283.如果你donate的是clothe, household这些东西必须in good condition.IRS
规定，donate 单件物品超过$5000，或者是group of related item超过$5000，才需要
appriasal.
所以我给你的建议是，donate这些东西总价不要超过$500就可以了。我以前的事务所，
客户有charitable contribution,我一般都写$500一下就可以了。 |
|
a*********a
发帖数: 3656 | 23 PLEASE, Please stop spreading lies and speak with facts. Clearly you did not
even bother to read Romney's tax return. But that did not prevent you from
initiating a post on this forum mainly concerning his tax.
Now some facts about Romney's 2010 tax return:
AGI: 21,646,507
Tax: 3,009,776
Tax / AGI: 13.9%
Charitable Giving: 2,983,974 (1,525,167 CASH, 1,458,807 NONCASH)
Giving / AGI: 13.8%
Strictly speaking, Romney paid 14% tax in 2010. But I understand some Dem
supporters may not have the arith... 阅读全帖 |
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f*********g
发帖数: 3319 | 24 看到好几个文章询问类似的问题，这是报纸上的文章，希望能让给大家提供一些帮助
How much should you tip? Here's a guide
Tips on tipping as a way of saying "thank you."
By Alexia Elejalde-Ruiz
Chicago Tribune
Tipping is a favorite pastime in America, where nothing says "thank you"
like a few dollar bills. But there is often a moment, after you get your car
washed, or your furniture delivered, or your flat tire changed, when
suddenly a wave of anxiety strikes. Are you supposed to tip? And if so, how
much?
Here's a guide to what's customar... 阅读全帖 |
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o*******g
发帖数: 1300 | 25 § 47.01. DEFINITIONS. In this chapter:
(1) "Bet" means an agreement to win or lose something
of value solely or partially by chance. A bet does not include:
(A) contracts of indemnity or guaranty, or life,
health, property, or accident insurance;
(B) an offer of a prize, award, or compensation
to the actual contestants in a bona fide contest for the
determination of skill, speed, strength, or endurance or to the
owners of a... 阅读全帖 |
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c******n
发帖数: 90 | 26 无数了夜晚都想象今天晚上会是怎么一种从容，放松的心态，可见REG在我心里有多么
的可怕呀。现在，终于可以长舒口气，让我歇会吧。暂时，暂时的就好。。。
今年春节回国，回来已经2月底，开始准备REG。说是在回国前看了一遍becker 09的书
，可是经过国内2个月的腐败加颓废，早就忘了不知道哪里去了，只知道REG要靠tax和
law，仅此而已。刚开始就看becker 的passmaster，09的，希望能从中记起一些书中的
内容。因为focus的问题，看了一个月才看完整个passmaster的题，有点感觉，但是就
是前面看，后面忘。下面接着做Wiley CD test bank题，2010年版本的，前后1000多到
题，做了快半个月，很有感觉，觉得脑子里的东西越来越多了，能联系在一起的也多了
。个人觉得wiley cd题中simulation的题很好，感觉能出现在wiley cd simulation 的
题一定要搞明白，它涉及的知识点考试几乎全会碰到，而且也以simulation题的形式居
多。在以前考BEC和FAR的时候，这个阶段就去考了。事实证明效果不错。因为对REG太
没底了，没上... 阅读全帖 |
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m*****t
发帖数: 697 | 27 跟做过SCF的大家讨论一下，你们公司做indirect method的operating acivity的时候
，那些noncash balance sheet reclass 都会back out吗？是set up threshold 把
material的item back out呢？还是全部？ |
|
j******g
发帖数: 197 | 28 FSA的部分对不是学会计有点难，对学会计的来说有点简单。
除了IFRS有些概念要背，其他内容都是US GAAP里最基础的理论。比如像Noncash
Transaction, CFA里只有两页；像Diluted EPS，CFA还是给了几页，但要知道中级会计
里相关计算要远比CFA里复杂多了。
不过对没学过中级会计的，要把这么多会计的核心内容仔细学完，没有一个学期的时间
是不行的。
所以CFA一级考试，至少要准备6个月以上。9月份开始准备考12月的，确实有点迟了。
呵呵，其实CFA Institute 就是靠这个来赚钱的。 |
|
j******g
发帖数: 197 | 29 FSA的部分对不是学会计有点难，对学会计的来说有点简单。
除了IFRS有些概念要背，其他内容都是US GAAP里最基础的理论。比如像Noncash
Transaction, CFA里只有两页；像Diluted EPS，CFA还是给了几页，但要知道中级会计
里相关计算要远比CFA里复杂多了。
不过对没学过中级会计的，要把这么多会计的核心内容仔细学完，没有一个学期的时间
是不行的。
所以CFA一级考试，至少要准备6个月以上。9月份开始准备考12月的，确实有点迟了。
呵呵，其实CFA Institute 就是靠这个来赚钱的。 |
|
a******6
发帖数: 78 | 30 请教各位大牛：
在计算FCFF的时候
FCFF = NI + NCC + Int(1-t) - FcInv - WcInv
为什么NCC(noncash charge) 不像interest那样处理 变成NCC(1-t)呢？
因为我们在计算NI的时候，是先从revenue里面抛去NCC和interest以后，计算税前收入
的呀，这么看来，在计算net
income的时候，我们对NCC和interest的处理都是一样的呀，为什么在计算cash flow的
时候就不一样了呢？
谢谢～～ |
|
|
y*****l
发帖数: 5997 | 32 Missed. 40%
China Automotive 4Q Revenue Tops Street; Restatements On Track
1 hours 47 minutes ago - DJNF
DOW JONES NEWSWIRES
China Automotive Systems Inc.'s (CAAS) fourth-quarter revenue easily topped
analysts' views, while its revenue outlook for the current year also edged
Wall Street estimates.
Shares were up 8.9% at $8.92 in early trading. The stock is down 58% in the
past year.
The power steering components and systems supplier to the Chinese automotive
industry said revenue increased 20% t... 阅读全帖 |
|
