BEC写作模板
1.你们公司是用FIFO, 现在你认为要用LIFO, 比较两种的优和略。
The first in first out (FIFO) method assumes that goods are used in the order in which they are purchased. Under FIFO, the first costs inventoried are the first costs transferred to cost of goods sold. Ending inventory includes the most recently incurred costs; thus, the ending balance approximates replacement cost. Ending inventory and cost of goods sold are the same whether a periodic or perpetual inventory system is used. In periods of rising prices, income may be overstated because the FIFO method results in the highest ending inventory, the lowest costs of goods sold, and the highest net income.
Under LIFO, the last costs inventoried are the first costs transferred to cost of goods sold. Ending inventory, thus, includes the oldest costs. The ending balance of inventory will typically not approximate replacement cost. LIFO does not generally relate to actual flow of goods in a company because most companies sell or use their oldest goods first to prevent holding old or obsolete items
One advantage of FIFO is to approximate the physical flow of goods. At the same time, it does not permit manipulation of income because the enterprise is not free to pick a certain cost item to be charged to expense. Another advantage of the FIFO method is that the ending inventory is close to current cost. Because the fist goods in are the first goods out, the ending inventory amount will be composed of the most recent purchases. This is particularly true where the inventory turnover is rapid. This approach generally provides a reasonable approximation of replacement cost on the balance sheet when price changes have not occurred since the most recent purchases.
The basic disadvantages of first in first out method (FIFO Method) are that costs are not matched against current revenues on the income statement. The oldest costs are charged against the more revenue, which can lead to distortion in gross profit and net income.
The use of the LIFO method generally better matches expense against revenues because it matches current costs with current revenues. Using LIFO (rather than a method such as FIFO), current costs are matched against revenues and inventory profits are thereby reduced. Tax benefits are the major reason why LIFO has become popular. As long as the price level increases and inventory inventory quantities do not decrease, a deferral of income tax occurs, because the items most recently purchased at the higher price level are matched against revenues.
Many corporate managers view the lower profits reported under the LIFO method in inflationary times as a distinct disadvantage. They would rather have higher reported profits than lower taxes. Some fear that an accounting change to LIFO may be misunderstood by investors and that, as a result of the lower profits, the price of the company's stock will fall. LIFO may have a distorting effect on the company's balance sheet. The inventory valuation is normally outdated because the oldest costs remain in the inventory. This understatement makes the working capital position of the company appear worse than it really is.
9. Compare cash basis vs. accrual basis
Cash basis and accrual basis are the two principal methods of keeping track of a business's income and expenses. These methods differ mainly on the timing of when transactions.
Cash basis is the more commonly used method of accounting in small business. Under the cash method, income is not counted until cash (or a check) is actually received, and expenses are not counted until they are actually paid. When transactions are recorded on a cash basis, they affect a company's books only once a completed exchange of value has occurred; therefore, cash basis accounting is less accurate than accrual accounting in the short term. Cash basis accounting is simpler and cheaper to perform than accrual accounting, but it can make obtaining financing more difficult due to its inaccuracy.
Accrual basis is required by GAAP and is the process of employing the matching principle to the recognition of revenues and expenses. It records the transactions and events as they occur, not when the cash is received or expended. Accrual accounting recognizes revenue when it is earned and expenses when the obligation is incurred Accrual accounting is considered to be the standard accounting practice for most companies. This method provides a more accurate picture of the company's current condition, but its relative complexity makes it more expensive to implement.
Here are two examples to explain the cash basis and accrual basis. For example, your computer installation business finishes a job in November 2011, and doesn't get paid until three months later in January 2012. Under the cash method, you would record the payment in January 2012. Under the accrual method, you would record the income in your November books 2011. So under the cash basis, there is no income for 2011 and it is less accurate than accrual accounting which recorded income in 2011.
Another example is that you purchase a new laser printer on credit in May and pay $1,000 for it in July, two months later. Using the cash method, you would record a $1,000 payment for the month of July, the month when the money is actually paid. Under the accrual method, you would record the $1,000 payment in May, when you take the laser printer and become obligated to pay for it. From this example, we could see that there is no difference in the whole year between these two methods. But we have t say that accrual method provides a more accurate picture of the company's current condition.
10. Opportunity Cost
Opportunity cost is the potential benefit lost by selecting a particular course of action. The contribution to income that is foregone by not using a limited resource for its best alternative use is called opportunity cost. If the opportunity cost is greater than the benefit of the chosen course of action, then the wrong decision was made. As the firm nears its productive capacity, each alternative use of productive capacity represents a foregone opportunity for the continuation of current production. Managers must consider the lost opportunity of current sales for additional or new margins
For example, if you invest in a stock and it returns a 2% over the year. In placing your money in the stock, you gave up the opportunity of another investment - a risk-free government bond yielding 6%. In this situation, your opportunity costs are 4% (6% - 2%). Here's another example: if a gardener decides to grow carrots, his or her opportunity cost is the alternative crop that might have been grown instead (potatoes, tomatoes, pumpkins, etc.).In both cases, a choice between two options must be made. It would be an easy decision if you knew the end outcome; however, the risk that you could achieve greater "benefits" (be they monetary or otherwise) with another option is the opportunity cost.
Opportunity cost is implicit cost and does not represent actual cash outlays. Opportunity costs are not recorded in the accounting records, but they must be considered in every decision. Opportunity cost is usually considered to be the profits that are lost from business because one strategy is pursued instead of another. Opportunity cost analysis is an important part of a company's decision-making processes, but is not treated as an actual cost in any financial statement.
14. 公司有个lease，capital lease，有residual guarantee, 你认为这个是fixed-interest loan rather than rental。要求解释Capital lease 的特点residual guarantee 的特点，和他们budget 的影响等
A lease is long-term, contractual agreement in which the owner of property allows another party the right to use the property for a stated period in exchange for a stated payment. The fundamental issue is whether the lease is a capital lease or operating lease.
An operating lease is a rental contract and is account for as such. No entry is made to record the lease. Lease payments are expensed as incurred. An operating lease includes a lessor, who collects rent, and a lessee, who uses the leased asset and pays periodic rent for such use. The lessee merely uses the asset; there is no transfer of ownership, or of any risk or benefit of ownership.
A capital lease is the purchase of an asset and should be treated in a manner similar to a purchase. It is a financing transaction in which an asset is acquired and a corresponding obligation (liability) is created. An asset and a liability should be recorded for the present value of the minimum lease payments. The minimum lease payments are the payments to be made during the lease term consisting of any guaranteed residual value, bargain purchase option penalties or other similar payment. For a lease to be recorded by the lessee as a capital lease, it must meet at least one of the following four criteria: title pass to the lessee at the end of the lease, the lease contains a bargain purchase option, present value of the minimum lease payment equals 90% or more of the fair value of the leased property or the lease term is 75% or more of the useful economic life of the property.
The guaranteed residual value is the amount guaranteed by the lessee to the lessor for the estimated residual value of the asset at the end of the lease term. The lease obligation includes the present value of any guaranteed residual value in addition to the present value of the minimum lease payments.
Leasing is a means of obtaining the use of plant assets while managing the related liability.
Pension
A pension plan is an agreement in which the employer provides employees with defined or estimated retirement benefits in exchange for current or past services.
In a defined benefit plan, the benefits that the employer receives at retirement are determined by formula. It is the sponsor company's responsibility to ensure that contributions to the plan are sufficient to pay benefits as they come due.
In a defined contribution plan, the contributions that the sponsor company makes to the plan are determined by formula. The employees' retirement benefits are based on the amount of funds in the plan.
Accounting for defined contribution plans is very simple whereas accounting for defined benefit plans is complex. CURRENT S ERVICE COST
I NTEREST COST
A MORTIZATION OF PRIOR SERVICE COST
< G AIN > LOSS AMORTIZATION
AMORTIZATION OF E XISTING NET OBLIGATION OR NET ASSET
NET PENSION EXPENSE
31. Pledging and factoring of accounts receivable及优缺点
Factoring accounts receivables is a process by which a company can convert its receivables into cash by assigning them to a "factor" either without or with recourse. The factoring company (factor) pays the business a percentage of the value of the accounts receivable and deducts a fee for the cost of collections. Then the factor collects the receivables. The factor takes on the risk of collecting the payments from your customers. The creditworthiness of your customers is very important if you want to get a good rate from a factor.
Factoring accounts receivables can speed up cash collection and eliminate the sale-to-collection business cycle of waiting for payment. But it is relatively expensive compared to other forms of credit. Pledging is an agreement where accounts receivable are used as collateral for loan.
Pledging is the process whereby the company uses existing accounts receivable as collateral for a loan. The company retains title to the receivables but "pledges" that it will use the proceeds to pay the loan. Pledging requires only note disclosure. The accounts receivable account is not adjusted.
3. SOX 对 financial scandal的影响
The bill was enacted as a reaction to a number of major corporate and accounting scandals including those affecting Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom. These scandals, which cost investors billions of dollars when the share prices of affected companies collapsed, shook public confidence in the nation's securities markets
Sarbanes Oxley Act provides a number of long term benefits. Investors' confidence is increased as SOX ensures reliable financial reporting
SOX has had a significant impact on corporate governance, as companies are no longer able to manipulate inventories or stocks of products or sales as there is a real time reporting system in place.
SOX require a standard data entry system.
SOX nurtures an ethical culture as it forces top management be transparent and employees to be responsible for their acts and also protects whistle blowers
8. 一个公司要上市，问SOX对BOARD OF director的要求有什么不同，相比不上市的公司
21. Board of director
A board of directors is a body of elected or appointed members who jointly oversee the activities of a company or organization
Typical duties of boards of directors include:
Governing the organization by establishing broad policies and objectives;
Selecting, appointing, supporting and reviewing the performance of the chief executive;
Ensuring the availability of adequate financial resources;
Approving annual budgets;
Accounting to the stakeholders for the organization's performance.
Setting their own salaries and compensation
Board of Directors
The Board of Directors is actively involved in their oversight responsibility related to both financial reporting and internal controls.
The Board of Directors principle has the following attributes:
a. Operates independently;
b. Monitors risk;
c. Appoints an audit committee and at least one member of the committee is a financial expert;
d. Oversees quality and reliability; and
e. Appoints an audit committee that oversees audit activities.
14. Sox section 404 - Assessment of internal control
Under Section 404 of the Act, management is required to produce an ―internal control report‖ as part of each annual Exchange Act report. The report must affirm ―the responsibility of management for establishing and maintaining an adequate intern al control structure and procedures for financial reporting.‖ The report must also
―contain an assessment, as of the end of the most recent fiscal year of the Company, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting.‖ To do this, managers are generally adopting an internal control framework such as that described in COSO.
These two standards together require management to:
Assess both the design and operating effectiveness of selected internal controls related to significant accounts and relevant assertions, in the context of material misstatement risks;
Understand the flow of transactions, including IT aspects, in sufficient detail to identify points at which a misstatement could arise;
Evaluate company-level (entity-level) controls, which correspond to the components of the COSO framework; Perform a fraud risk assessment;
Evaluate controls designed to prevent or detect fraud, including management override of controls;
Evaluate controls over the period-end financial reporting process;
Scale the assessment based on the size and complexity of the company;
Rely on management's work based on factors such as competency, objectivity, and risk;
Conclude on the adequacy of internal control over financial reporting.
SOX 404 compliance costs represent a tax on inefficiency, encouraging companies to centralize and automate their financial reporting systems. This is apparent in the comparative costs of companies with decentralized operations and systems, versus those with centralized, more efficient systems.
18. INTERNAL CONTROL 的关于SEGREGATION OF DUTIES.
Good Internal control requires that no single employee be given too much responsibility over business transactions or processes. An employee should not be in a position to commit auditor conceal fraud. In a highly integrated information system, procedures once performed by separate individuals are combined. Therefore, any person who has unrestricted access to the computer, its programs, and live data could perpetrate and conceal fraud. To combat this threat, organization must implement control procedures such as the effective segregation of systems duties within the information system function.
Segregation of duties is defined as dividing responsibilities for different portions of a transaction (authorization, recording, and custody) among several different people or departments.
16. Internal audit committee
An internal audit function is a crucial governance structure for any complex modern entity.
The company should designate a chief audit executive(CAE) in a senior position responsible for effectively managing the internal audit activity in accordance with the internal audit charter and the requirement of the Institute of Internal Auditors (IIA). The IAA defines internal auditing as “an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations”. I nternal audit should be charged with evaluating and improving the effectiveness of the entity’s risk management, control and governances process.
According to the IIA, independence is an organizational attribute. An internal audit function is independent if it reports to a level of the organization that can ensure that it receives the resources it needs to carry out the appropriate activities and that the concerns raised in its report are properly addressed. In general, the internal audit function should report functionally to board and administratively to CEO. Objectivity is a personal attitude.
To: Board of Directors, Timely Tool
Re: reporting Requirements of Sarbanes-Oxley
The Sarbanes-Oxley Act of 2002 (SOX) imposes responsibilities on publicly held companies (issuers) and their auditors.
First, SOX lays out certain requirements for the issuer's audit committee. Each member of the audit committee must be an independent member of the board of directors. To be independent, a director must not be affiliated with, or receive any compensation (other than for service on the board) from, the issuer. At least one member of the audit committee must be a financial expert. The audit committee must be directly responsible for appointing, compensating, and overseeing the work of the issuers public accounting firm. This firm must report directly to the audit committee, not to management.
SOX also mandates these four items to be included in every annual or quarterly filing with the SEC: the chief executive officer (CEO) and chief financial officer (CFO) must certify that, to the best of their knowledge, the financial statements are free of material misstatements. They must also certify that they have taken responsibility for the company's system of internal control and have evaluated its effectiveness. The third mandated SOX item is an avowal that these two officers have informed the audit committee and the independent auditors of all significant control deficiencies and any fraud, whether or not material. Finally, the CEO and CFO must certify whether or not there were significant changes in internal controls, including corrective actions.
Section 404 of SOX also mandates certain reporting requirements related directly to the issuer's internal controls. Under current regulations, the annual report must contain a statement by the CEO and CFO to the effect that management has taken responsibility for establishing and maintaining an adequate system of internal control over financial reporting. If a particular internal control model, such as COSO's Internal Control –Integrated Framework, was used to design and assess the effectiveness of the internal control system, that model must be named. The CEO and CFO must also certify whether the system is functioning effectively. Lastly, they must certify that an independent public accounting firm registered with the Public Company Accounting Oversight Board (PCAOB) has also assessed the system.
29. The importance of effective and efficient internal control
According to the COSO, it defined internal control as “a process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of
objectivities in the following categories: effectiveness and efficiency of operations, reliability if financial reporting and compliance with applicable law and regulations”
(Internal control is the process designed to ensure reliable financial reporting, effective and efficient operations, and compliance with applicable laws and regulations. Safeguarding assets against theft and unauthorized use, acquisition, or disposal is also part of internal control. )
Effective internal control gives reasonable assurance, though not a guarantee, that all business objectives will be achieved. Internal control must be designed so that they focus on the entity’s objective. It extends much beyond the aim of ensuring that financial reports are reliable. It includes the efficient achievement of operational objectives and ensuring that laws, regulations, policies, and contractual obligations are complied with. Better internal controls may enable a business to engage safely in more profitable activities that would be too risky for a competitor without those controls
Efficient internal control requires the company that they can achieve the company’s objective under the less costs. No system if internal can provide absolute assurance of the achievement of objectives since the cost of internal control must never exceed their benefit. Also any system of internal control has inherent limitations including faulty human judgment, collusion and management overrides. So the proper internal control designation is very important and should include control environment, rick assessment, control activities, information and communication and monitoring.
4. 关于segregation of duty (IT，Accountant的job description有什么问题），
28. 给一个system design 挑毛病，应该属于internal control 的范畴
Good Internal control requires that no single employee be given too much responsibility over business transactions or processes. An employee should not be in a position to commit and/or conceal fraud. Therefore, any person who has unrestricted access to the computer, its programs, and live data could perpetrate and conceal fraud. To combat this threat, organization must implement control procedures such as the effective segregation of systems duties within the information system function.
Segregation of duties is defined as dividing responsibilities for different portions of a transaction (authorization, recording, and custody) among several different people or departments. The objective is to prevent anyone person from having total control over all aspects of the transaction. Because many transactions in an IT environment are actually performed by the application software, segregation of duties in an IT environment normally revolves around granting and/or restricting access to production programs and to production data.
Within the IT department, the duties of system analysts and computer programmers, computer operators, and security administrators should be kept separate, at least to a certain extent.
System Analysts vs. Computer Programmers: Theoretically, if the person who is in charge of setting up the hardware is also in charge of setting up and maintaining the software, that person could easily bypass security systems without anyone knowing and steal organizational information or assets (e.g., embezzling of funds). Computer Operators vs. Computer Programmers: It is important that computer operators and computer programmers be segregated because a person performing both functions would have the opportunity to make unauthorized and undetected program changes.
Security Administrators vs. Computer Operators and Computer Programmers: Security administrators are the people who are responsible for restricting access to systems, applications, or databases to the appropriate personnel. If the person who is in charge of restricting access is also a programmer or an operator (or an administrator) for that system, then that person could give himself/herself or another person access to areas they are not authorized to enter. This security bypass would also allow that person to steal organizational information or assets (e.g., embezzling of funds) without anyone knowing about it.
7. 公司员工越来越多的remote access to company's data.让说说risks和control关于 data security
Remote access refers to the ability of users to access a computer network from a location not directly connected to that network. Oftentimes, companies and government organizations will allow remote access as a way of increasing efficiency, time savings, travel expenses, minimizes delays and collaboration efficiencies.
However, many risks come along with using remote access. Before considering the adoption of remote access, these following risks must be taken into account.
The most obvious risk involved with remote access use is the unauthorized user. Unfortunately, this risk is one that you will never be able to entirely avoid. Regardless of the level of care you take in keeping password information a secret, programs exist that can break into most secure networks. Anti-virus programs and intrusion technologies are ways to avoid this problem
Another possible risk of remote-access technology is the loss of files. This can happen for many different reasons, whether its partial file transfers or transfer errors. Once again, technologies exist to help minimize this risk, but it is generally a safe strategy to keep backup files.
Data interception means that a third party can gain access to sensitive information while the connection is being relayed between two parties on the remote-access network. Eavesdropping simply means there is a third party listening in on a remote access network.
Device loss or theft is another issue. A laptop or another type of portable data gadget is highly vulnerable to theft, and could allow an unauthorized person to gain access to another computer.
Malware is another potential risk involved with remote access. Malware refers to software that can become installed on your computer without your knowledge, which performs functions potentially harmful to the system. Anti-malware software is a good safety measure.
Firewall problems with remote access can stem from the lack of personalized firewalls for each mobile device that connects to the remote-access network. Having the same firewall policy regardless of the devices' locations isn't considered secure. Each mobile device must have its own personal firewall policy to deal with the enhanced threats it may encounter.
19. Disaster recovery
Disaster recovery consists of plans for continuing operations in the event of destruction of not only program and data files but also processing capability. If processing cannot be quickly reestablished at the original processing site, then disaster recovery is necessary. Major players in a disaster recovery plan are the organization itself
The steps in a disaster recovery plan are to assess the risks, to identify mission critical applications and data, to develop a plan for handling the mission-critical applications, to determine responsibilities of the personnel involved in disaster recovery, and to test the disaster recovery plan.
If an organization does not have a disaster recovery and business continuity plan and a disaster occurs, the organization may be out of business. The disadvantage is the cost and effort required
There are three main types of disaster recovery. The first is the use of a Disaster Recovery Service: Some organizations contract with outside disaster recovery service providers to provide disaster recovery services. The major emphasis is on hardware and telecommunications services. Second is the internal Disaster Recovery. Some organizations with the requirement for instantaneous or almost instantaneous resumption of processing in the event of a disaster (e.g., banks and brokerage houses) provide their own duplicate facilities in separate locations. Data might be mirrored (i.e., updated and stored in both locations), and processing can be switched almost instantaneously from one location to the other. Duplicate data center and data mirroring is very expensive, and most organizations adopt cheaper solutions. Also company can use multiple Data Center Backups. Some organizations with multiple data centers plan to use one data center to back up another, assuming that there is
enough capacity to process the essential applications. Using one data center to back up another, however, is not always as easy as it sounds.
A cold site is an off-site location that has all the electrical connections and other physical requirements for data processing, but it does not have the actual equipment. Cold sites usually require one to three days to be made operational because equipment
A hot site is an off-site location that is "completely" equipped to "immediately" take over the company's data processing.
23. Telecommuting 的利弊分析
Telecommuting is a work arrangement in which employees enjoy flexibility in working location and hours. In other words, the daily commute to a central place of work is replaced by telecommunication links. Many work from home, while others, occasionally also referred to as nomad workers or web commuters utilize mobile telecommunications technology to work from coffee shops or other locations.
Telecommuting offers benefits to communities, employers, and employees. For communities, telecommuting can offer fuller employment, reduces traffic congestion and traffic accidents, relieves the strain on transportation infrastructures, reduces greenhouse gases, saves fuel, reduces energy use, improves disaster preparedness, and reduces terrorism targets. For companies, telecommuting expands the talent pool, reduces the spread of illness, reduces costs, increases productivity, reduces their carbon footprint and energy usage, reduces turnover and absenteeism, improves employee morale, offers a continuity of operations strategy, improves their ability to handle business across multiple time-zones, and hastens their cultural adaptability. For individuals, telecommuting, or more specifically, work from home arrangements, improves work-life balance, reduces their carbon footprint and fuel usage
Although telecommuting offers benefits to communities, employers, and employees, there are still many potential Drawbacks or concerns that the employer has to consider. Employers largest concerns about telecommuting are: fear of loss of control; Security must be addressed for teleworkers and non-teleworkers as well. Managers may view the teleworker as experiencing a drop in productivity during the first few months
24. Change control
Change control within Quality management systems (QMS) and Information Technology (IT) systems is a formal process used to ensure that changes to a product or system are introduced in a controlled and coordinated manner. It reduces the possibility that unnecessary changes will be introduced to a system without forethought, introducing faults into the system or undoing changes made by other users of software. The goals of a change control procedure usually include minimal disruption to services, reduction in back-out activities, and cost-effective utilization of resources involved in implementing change.
Change control is currently used in a wide variety of products and systems. For Information Technology (IT) systems it is a major aspect of the broader discipline of change management. Typical examples from the computer and network environments are patches to software products, installation of new operating systems, upgrades to network routing tables, or changes to the electrical power systems supporting such infrastructure.
Certain experts describe change control as a set of six steps: Record / Classify, Assess, Build / Test, Implement and Close / Gain Acceptance.
Record/classify: The client initiates change by making a formal request for something to be changed. The change control team then records and categorizes that request. This categorization would include estimates of importance, impact, and complexity.
Assess: The impact assessor or assessors then make their risk analysis typically by answering a set of questions concerning risk, both to the business and to the process, and follow this by making a judgment on who should carry out the change. If the change requires more than one type of assessment, the head of the change control team will consolidate these. Everyone with a stake in the change then must meet to determine whether there is a business or technical justification for the change. The change is then sent to the delivery team for planning. Plan: Management will assign the change to a specific delivery team, usually one with the specific role of carrying out this particular type of change. The team's first job is to plan the change in detail as well as construct a regression plan in case the change needs to be backed out.
Build/test: If all stakeholders agree with the plan, the delivery team will build the solution, which will then be tested. They will then seek approval and request a time and date to carry out the implementation phase. Implement: All stakeholders must agree to a time, date and cost of implementation. Following implementation, it is usual to carry out a post-implementation review which would take place at another stakeholder meeting.
Close/gain acceptance: When the client agrees that the change was implemented correctly, the change can be closed.
26. Shared Service center disadvantage and advantage
A shared services center –a center for shared services in an organization –is the entity responsible for the execution and the handling of specific operational tasks, such as accounting, human resources, payroll, IT, legal,
compliance, purchasing, security. The shared services center is often a spin-off of the corporate services to separate all operational type of tasks from the corporate headquarters, which has to focus on a leadership and corporate governance type of role. As shared services centers are often cost centers, they are quite cost-sensitive also in terms of their headcount, labor costs and location selection criteria.
A shared service is an accountable entity within a multi-unit organization tasked with supplying the business unit, respective divisions and departments with specialized services (finance, HR transactions, IT services, facilities, logistics, sales transactions) on the basis of a service level agreement (SLA) with a costs charge out on basis of some type and system of transfer price.
Shared service centers are deployed for a variety of reasons: to reduce costs of decentralization, to increase the quality and professionalism of support processes for the business, to increase cost flexibility for supporting services, to create a higher degree of strategic flexibility.
Shared service centers are not to be confused with corporate staff departments. Different from staff departments, shared service centers have measurable outputs (by quantity and quality), with costs per unit of service provided. Tasks not organized in shared service centers include corporate control, corporate legal, management development policy, IT-governance and other support typical for the statutory duties of the executive board.
27. e-commerce对公司global strategy的影响
Electronic commerce refers to the buying and selling of products or services over electronic systems such as the Internet and other computer networks. However, the term may refer to more than just buying and selling products online. It also includes the entire online process of developing, marketing, selling, delivering, servicing and paying for products and services. The amount of trade conducted electronically has grown extraordinarily with widespread Internet usage. The use of commerce is conducted in this way, spurring and drawing on innovations in electronic funds transfer, supply chain management, Internet marketing, online transaction processing, electronic data interchange (EDI), inventory management systems, and automated data collection systems.
Business models across the world also continue to change drastically with the advent of e-Commerce. E-Commerce has become an important tool for businesses worldwide not only to sell to customers but also to engage them.
Global strategy as defined in business terms is an organization's strategic guide to globalization. Global strategies require firms to tightly coordinate their product and pricing strategies across international markets and locations, and therefore firms that pursue a global strategy are typically highly centralized
Multi-country or global e-Commerce rollouts have become a buzz word among most retailers and consumer brands. To expand internationally, retailers turn to the online channel as the easiest way to achieve brand penetration. The following are 10 aspects that you need to think about,
Currency and pricing, Language, Operations. Cultural differences, Legal and compliancy, Payment and fraud, People, content and merchandising – Infrastructure and hosting, Catalog design, Testing.
2. 分析 coupon rate, bond price, risk的关系
Bonds payable should be recorded as a long-term liability at face value and adjusted to the present value of their future cash outflows by either subtracting unamortized discounts or adding unamortized premiums. Bonds payable are recorded at the true present value at the date of issuance based on the market rate at that date. Coupon rate is the stated interest rate on the bond.
When a bond is issued, the price is computed as the sum of the present value of the future principal payment plus the present value of the future periodic interest payments. Both cash flows are discounted at the prevailing market rate of interest. This recorded price is the value of the bond at its current cash equivalent.
If the market rate of interest is higher than the stated rate of interest on the bond, the bonds will sell "at a discount." This means that the bond will sell for less than the face value of the bond (at less than 100% of par). The difference between the face value of the bond and the sales price of the bond (i.e., the discount) is the "automatic adjustment" to the interest rate.
If the market rate of interest is lower than the stated interest rate on the bond, the bonds will sell "at a premium." This means that the bonds will sell for more than the face value of the bond (at more than 100% of par). The difference between the face value of the bond and the sales price of the bond (i.e., the premium) is the "automatic adjustment" to the interest rate
20. 啥样的market condition，bonds会issue at discount
Bonds represent a contractual promise by the issuing corporation to pay investors (bondholders) a specific sum of money at a designated maturity date plus periodic, fixed interest payments (usually made semi-annually) based on a percentage of the face amount of the bond
Bonds are one of the most common types of long-term liabilities
DISCOUNT OR PREMIUM
A. DISCOUNT: If the market rate is higher than the stated rate, the bonds will be purchased at a discount, in which case the bonds sell for less than the face amount to make up for the lower return being provided.
B. PREMIUM: If the market rate is lower than the stated rate, the bonds will be purchased at a premium because the investor will pay more than face value due to the higher return offered.
5. 关于forward contract的，让讲用不用forward contract需要考虑哪些因素.
A Forward Contract is a way for a buyer or a seller to lock in a purchasing or selling price for an asset, with the transaction set to occur in the future. In essence, it is a financial contract obligating the buyer to buy, and the seller to sell a given asset at a predetermined price and date in the future. No cash or assets are exchanged until expiry, or the delivery date of the contract. On the delivery date, forward contracts can be settled by physical delivery of the asset or cash settlement.
Forward contracts are very similar to futures contracts, except they are not marked to market, exchange traded, or defined on standardized assets. Forward contracts trade over the counter (OTC), thus the terms of the deal can be customized to fit the needs of both the buyer and the seller. However, this also means it is more difficult to reverse a position, as the counterparty must agree to canceling the contract, or you must find a third party to take an offsetting position in. This also increases credit risk for both parties.
6. 说一个公司要到外国发展生产，谈谈foreign currency translation impact on financial statements
The translation of financial statements reported in foreign currencies is specifically defined by the Financial Accounting Standards Board, and one of two methods is used. Each method requires that the parent company assess the functional currency of the foreign subsidiary and then apply accounting and reporting principles based on that assessment. Each method accounts for a subsidiary's financial results and represents a translation exposure to exchange rate risk.
The temporal method assumes that the functional currency is the currency of the parent. Translation gains or losses flow through the income statement.
Current Method (translation method)
The current method assumes that the functional currency is the currency used by the foreign subsidiary. Translation gains and losses flow through other comprehensive income.
22. Risk for subsidiary in other country,
*Currency , country x strength in currency, economist said it will reverse in future
*Politics, president in the last term, 反对派 will win
*Big direct investment in country x
Explain the negative impact on company.
It is common that the company invest in other countries which will take advantage of cheap labor, plenty resources, etc. Every investment carries the expectation of a return while also carrying some amount of risk. There are some risks that the investors have to face.
ABC will face the exchange rate risk. Exchange rate risk is the chance that a nation's currency will lose value when exchanged for foreign currencies. Exchange rate risks are generally divided into the three categories, which are transaction rick, economic rick and transaction risk. In this situation, currently the ABC currency is strong, but the economist said it will reverse in future. If investors hold a big amount of country ABC currency and when the ABC currency becomes weaker, the investor will suffer loss in this situation.
ABC will face the political risk. Political risk is the danger that government legislation will have an adverse affect on investment. This can be in the form of high taxes, prohibitive licensing, or the appointment of individuals whose policies interfere with investment growth. In this situation, the ABC country had the last term and will have changes in government leadership. The uncertainty is really high and it is hard to keep consistent for the policy for the investment. All of the risks have the negative impact on company
ABC will face the foreign economic risk.In this situation, there will a lot of big direct investments in country ABC and this result in a lot of competition. A lot of competitors will share the limited labor, resources and land which could make the cost of investment higher than before. All of the situation will lower the profit of company, even loss.
25. Purchase a call option
Currency option hedge gives the business the option of executing the option contract or purely settling its originally negotiated transaction without the benefit of the hedge, depending on which result is most favorable.
A call option (an option to buy) is the currency option hedge used to mitigate the transaction exposure associated with exchange rate risk for payables.
The business has the option (not the obligation) to purchase the security at the option (strike) price. The business evaluates the relationship between the option price and the exchange rate at the settlement date. Generally, if the option price is less than the exchange rate at the time of settlement, the business will exercise its option. If the
option price is more than the exchange rate at the time of settlement, the business will allow the option to expire. While premiums are used to compute any net savings associated with option transactions, they are a sunk cost and are irrelevant to the decision to exercise the options.
30. Callable bond跟convertible bond有啥不同
A callable bond is a type of bond that allows the issuer of the bond to retain the privilege of redeeming the bond at some point before the bond reaches its date of maturity. In other words, on the call date(s), the issuer has the right, but not the obligation, to buy back the bonds from the bond holders at a defined call price. Technically speaking, the bonds are not really bought and held by the issuer but are instead cancelled immediately.
A convertible bond is a type of bond that the holder can convert into shares of common stock in the issuing company or cash of equal value, at an agreed-upon price. It is a hybrid security with debt- and equity-like features. Although it typically has a low coupon rate, the instrument carries additional value through the option to convert the bond to stock, and thereby participate in further growth in the company's equity value. The investor receives the potential upside of conversion into equity while protecting downside with cash flow from the coupon payments.
Thus, the issuer has an option, for which it pays in the form of a higher coupon rate. If interest rates in the market have gone down by the time of the call date, the issuer will be able to refinance its debt at a cheaper level and so will be incentivized to call the bonds it originally issued. Another way to look at this interplay is that as interest rates go down, the price of the bonds goes up. Therefore, it is advantageous to buy the bonds back at par value. With a callable bond, investors have the benefit of a higher coupon than they would have had with a straight, non-callable bond. On the other hand, if interest rates fall, the bonds will likely be called, and they can only invest at the lower rate. This is comparable to selling (writing) an option—the option writer gets a premium up front, but has a downside if the option is exercised.
From the issuer's perspective, the key benefit of raising money by selling convertible bonds is a reduced cash interest payment. The advantage for companies of issuing convertible bonds is that, if the bonds are converted to stocks, companies' debt vanishes. However, in exchange for the benefit of reduced interest payments, the value of shareholder's equity is reduced due to the stock dilution expected when bondholders convert their bonds into new shares.
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第三部分教学内容和教学要求 一、教学内容和安排 “商务英语写作”课程教学内容应包括商业书信等商务文件的写作基础知识，包括商函、电子邮件、业务报告和会议记录等的格式、文体、语气、常用词语和标点符号等；基本的商务文件类型的写作技能,如一般商业函件、求职信、证明信、查证信、社交信、电子邮件、业务报告、会议记录和通告等。 按照本课程的主要教学目的和学习内容，本课程拟选用由香港理工大学Graham T Bilbow教授编撰的《朗文致胜英文书信》（外语教学与研究出版社2001年出版）作为教材。该教材的主要教学内容是： 第一部分商业书信写作基础 教学要求：掌握商务书信的基本写作知识和写作要求。 第二部分商业书信写作 教学要求：各种商业书信的写法和形式、重要的表达形式，内容及格式等。 第1章查询信 教学要求：写作形式、内容和格式。写作句型。 第2章复查询信 教学要求：写作形式、内容和格式。写作句型。 第3章销售信 教学要求：写作形式、内容和格式。写作句型。 第4章订购信 教学要求：写作形式、内容和格式。写作句型。 第5章催款信 教学要求：写作形式、内容和格式。写作句型。 第6章付款信 教学要求：写作形式、内容和格式。写作句型。 第7章投诉信 教学要求：写作形式、内容和格式。写作句型。 第8章复投诉信 教学要求：写作形式、内容和格式。写作句型。 第9章求职信 教学要求：写作形式、内容和格式。写作句型。 第10章查证信 教学要求：写作形式、内容和格式。写作句型。 第11章证明信 教学要求：写作形式、内容和格式。写作句型。
最标准、实用商务英语写作 语气 态度 常用语 Business English writing
Tone & Style in Business Writing Tone is the element in your writing which says something about the relationship you have with your reader/audience and the attitude you have towards the subject. The tone you adopt in your business communications is therefore very important. For example, in a business letter or spoken presentation, your tone will normally be respectful and cooperative. Your tone will reflect your position within the company. A respectful, uncertain tone is usually used with your superiors, a more commanding tone is used with your subordinates, while with your colleagues a more friendly, helpful tone is used. Style is the way you use words and expressions to achieve a certain effect or overall impression. Quite often, styles in writing can be seen as formal, neutral or informal.. Achieving a tone to suit the business audience Good readers in the business world know how to choose their words. The communication must achieve its aim or time and energy are wasted. If you want to be a good writer and speaker, good grammar and spelling are necessary but not enough. Your words must be chosen with care and tested for their suitability for each particular writing task. Good writers can write upwards, horizontal or downwards without offending their readers. They use the most suitable words for their position and particular business. The idea of tone is very important to the business communicator. Since readers can be insulted or offended not by the message but be the manner of expression, an otherwise perfect memo or letter could quite possibly cause a breakdown in communication. It is therefore important for you to be able to analyze your relationship with you readers(s) and then to choose the appropriate language and tone for your message. 2008 ITS Corporate Training 1
商务英语写作基础知识
使用日常讲话的方式来写作 Pedantic学究式的Readable日常可用的ascertain find out (发现) aforementioned these (这些) is a result of because (因为) at this point in time now (现在) before long soon (不久) cease stop (停止) commence start, begin (开始) compensate pay (报酬) correspondence letter (信函) demonstrate show (表现) desire want (需要) due to the fact because (因为) during the time that while (当……的时候) elect choose (选择) facilitate ease, help (方便) for the purpose of to (为了) give consideration to consider (考虑) implement do (完成) in close proximity near (靠近) in the future soon (不久) in the event that if (如果) indebtedness debt (欠债) indicate show (表现) in the view of the fact that since (由于) locate find (发现) numerous many (许多) on condition that provided (如果) prior to before (在……之前) purchase buy (购买) rapid fast (快速) reason is because reason is (因为) residence address (住址) subsequent to after (在……之后) subsequently later (之后) sufficient enough (足量)
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《商务英语写作》 作业设计 课程名称商务英语写作 课程代码 04 授课专业、班级商务英语专业二年级 总学分 4 总学时64 2013年12月30日
《商务英语写作》学生作业方案 一、作业设计思路 1、作业目标： 《商务英语写作》课程根据涉外商务助理和外贸业务员两大岗位的工作任务设计教学项目，训练学生用英语有条理地组织商务信息，起草规范得体、条理清晰的商务文书，合理利用商务交流中的礼节和技巧，建立有效的商务沟通的能力。具体训练目标如下： （1）能够根据招聘广告并结合个人实际情况，熟练撰写英语求职信、应聘信、求职追踪信和个人简历等求职类文书 （2）能够运用商务交际中的礼节和技巧，撰写英语邀请函、感谢信、祝贺信等常见社交类文书 （3）能够规范地起草英语启示、通知、备忘录、商务报告、会议纪要等常用公务文书 （4）能够比较规范地撰写英语名片、简章、推销函等主要商务宣传文书 （5）能够正确、得体地处理询盘信、发盘信、还盘信、订单与合同等常规外贸商务函电。 2、作业的次数： 本课程分五个单元15个模块，以某大学毕业生从商务助理到外贸业务员的经历为中心，每个单元均采用项目化教学，采用课内课外双线并行的训练模式。 （1）本学期课堂作业： 课堂内完成与15个模块主题相关的课内写作项目，同时训练学生口头表达、团队协助等综合素质。 （2）本学期课外作业： 小项目作业5次，分别为学习规划及邀请函、通知、备忘录和名片等主题； 论坛作业3次，分别为电子邮件、会议纪要和学习反馈等，另要求在线讨论与答疑，次数不定。 （3）综合性大作业：4次，分别为来自企业具体情景下的求职信与个人简历、商务报告、销售函和询盘信。 3、作业项目来源： 作业来自于密切合作企业的实例，主要合作企业为湖州瑞丰纺织印染有限公司、湖州德马物流系统工程有限公司、湖州米皇羊绒制品有限公司、湖州三鑫纺
12种商务英语写作范文(及范文翻译)
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商务英语邮件写作范文 商务英语是以适应职场生活的语言要求为目的，内容涉及到商务活动的方方面面。接下来为大家整理了商务英语邮件写作范文，希望对你有帮助哦! 商务英语邮件写作范文：商品缺货通知 范文一： Dear subscribers, Because of expanding sales, we feel very sorry for having to inform you that Alice in Wonderland has all been sold out. However, we are replenishing our stock. Please contact us to confirm whether you'd like it to be delivered by mail or express if you still want to place an order with us. I'm always looking forward to your reply at your earliest convenience. Yours, Taobao 尊敬的订购客户： 因为销售量剧增，我们很抱歉地通知您，您订购的《爱丽丝漫游奇境记》已经脱销了。 不过我们正在抓紧进货。如果您还想要订购，那么请告知我们发
货方式，是平邮还是快递? 期待您尽快回复。 淘宝网谨上 范文二： Dear×××, I feel sorry to hear that Alice in Wonderland has all been sold out, since it has always been one of my favorite works. I still want to place an order with you. Would you mind informing me the moment your new stock has come? Thank you in advance! I'm looking forward to your earliest reply. Yours, Leo 亲爱的×××： 我很遗憾地听说《爱丽丝漫游奇境记》已经售完，这本书一直是我最喜欢的作品之一。我依然愿意从你处订购。请您在有了新的存货时通知我，好吗?提前表示感谢。 期待您的早日回复。 利奥 范文三： 谨上 Dear×××,
《商务英语写作教程》期末考试复习
《商务英语写作教程》期末考试复习资料 I. Short Questions: 1.The principles of business English writing: ①To be clear: Good business writing is clear. It has a definite message, with no confusion about what each sentence is trying to communicate. ②To be concise: Properly written business papers are concise, expressing ideas in just enough words as is necessary. There’s no unn ecessary long-windedness and beating around the bush. ③To be complete: A good business paper should be complete, containing all the information the recipients will need in order to effectively understand it. ④To be considerate: Keep your reader's needs in mind as you write. Ask yourself, 'Why should my reader spend time reading this?' Make it worthwhile for them to do so! We were motivated to survive, to listen and to act. Keep in mind your audience or reader might not be as receptive. ⑤To be correct: Successfully communicate your message because all mistakes, whether mechanical or factual, have been sufficiently addressed by checking all your information is accurate and timely. Proof read it before you send it! We couldn't afford to make mistakes, our lives depended on it! ⑥To be courteous: Good business writing takes people into account, so it’s neither callous nor insensitive. There’s a prevailing air of courtesy to everyone addressed, regardless of how high or low their job titles may be. ⑦To be concrete: Convey your massages concretely, and they should not be abstract. ⑧To be creative: Use different formats to communicate your message. Q & A format, graphics, Idea lists, etc. ⑨To be credible: Strive to present yourself from a position of reliability and competence. Write to reinforce your message and make it more believable. 2.The functions of business English writing: ①to promote sales and services ②to handle routine business ③to establish good will ④to respond to complaints ⑤to collect money ⑥to place orders ⑦to make announcement 3. The purposes of business English writing: