44 what are other ratios

What are other ratios used in financial reporting The dividend yield ratio tells investors how much cash income they're receiving on their stock investment in a business. This is calculated by dividing the annual cash dividend per share by the current market price of the stock. This can be compared with the interest rate on high-grade debt securities that pay interest, such as Treasure bonds and Treasury notes, which are the safest. Book value per share is calculated by dividing total owners' equity by the total number of stock shares that are outstanding. While EPS is more important to determine the market value of a stock, book value per share is the measure of the recorded value of the company's assets less its liabilities, the net assets backing up the business's stock shares. It's possible that the market value of a stock could be less than the book value per share. The return on equity (ROE) ratio tells how much profit a bus8iness earned in comparison to the book value of its stockholders' equity. This ratio is especially useful for privately owned businesses, which have no way of determining the current value of owners' equity. ROE is also calculated for public corporations, but it plays a secondary role to other ratios. ROE is calculated by dividing net income by owners' equity. The current ratio is a measure of a business's short-term solvency, in other words, its ability to pay it liabilities that come due in the near future. This ratio is a rough indicator of whether cash on hand plus the cash to be collected from accounts receivable and from selling inventory will be enough to pay off the liabilities that will come due in the next period. It is calculated by dividing the current assets by the current liabilities. Businesses are expected to maintain a minimum 2:1 current ratio, which means its current assets should be twice its current liabilities.

48 what does an audit do

What does an audit do? If a business breaks the rules of accounting and ethics, it can be liable for legal sanctions against it. It can deliberately deceive its investors and lenders with false or misleading numbers in its financial report. That's where audits come in. Audits are one means of keeping misleading financial reporting to a minimum. CPA auditors are like highway patrol officers who enforce traffic laws and issue tickets to keep speeding to a minimum. An audit exam can uncover problems that the business was not aware of. After completing an audit examination, the CPA prepares a short report stating that the business has prepared its financial statements, according to generally accepted accounting principles (GAAP), or where it has not. All businesses that are publicly traded are required to have annual audits by independent CPAs. Those companies whose stocks are listed on the New York Stock Exchange or Nasdaq must be audited by outside CPA firms. For a publicly traded company, the expense of conducting an annual audit is the cost of doing business; it's the price a company pays for going into public markets for its capital and for having its shares traded in the public venue. Although federal law doesn't require audits for private businesses, banks and other lenders to private businesses may insist on audited financial statements. If the lenders don't require audited statements, a business's owners have to decide whether an audit is a good investment. Instead of an audit, which they can't really afford, many smaller businesses have an outside CPA come in on a regular basis to look over their accounting methods and give advice on their financial reporting. But unless a CPA has done an audit, he or she has to be very careful not to express an opinion of the external financial statements. Without a careful examination of the evidence supporting the amounts reported in the financial statements, the CPA is in no position to give an opinion on the financial statements prepared from the accounts of the business.

45 what is acid test ratio and roa ratio

What is acid test ratio and ROA ratio? Investors calculate the acid test ratio, also known as the quick ratio or the pounce ratio. This ratio excludes inventory and prepaid expenses, which the current ratio includes, and it limits assets to cash and items that the business can quickly convert to cash. This limited category of assets is known as quick or liquid assets. The acid-text ratio is calculated by dividing the liquid assets by the total current liabilities. This ratio is also known as the pounce ratio to emphasize that you're calculating for a worst-case scenario, where the business's creditors could pounce on the business and demand quick payment of the business's liabilities.

Short term creditors do not have the right to demand immediate payment, except in unusual circumstances. This ratio is a conservative way to look at a business's capability to pay its short-term liabilities. One factor that affects the bottom-line profitability of a business is whether it uses debt to its advantage. A business may realize a financial leverage gain, meaning it earns more profit on the money it has borrowed than the interest paid for the use of the borrowed money. A good part of a business's net income for the year may be due to financial leverage.

The ROA ratio is determined by dividing the earnings before interest and income tax (EBIT) by the net operating assets. An investor compares the ROA with the interest rate at which the corporation borrowed money. If a business's ROA is 14 percent and the interest rate on its debt is 8 percent, the business's net gain on its capital is 6 percent more than what it's paying in interest. ROA is a useful ratio for interpreting profit performance, aside from determining financial gain or loss. ROA is called a capital utilization test that measures how profit before interest and income tax was earned on the total capital employed by the business.

The need to establish budget in a conference

РПаЎ±б>юя ')юяяя&яяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяямҐБ5@ рїabjbjП2П2 "­X­Xa яяяяяя€2222222FNNNNbF­¶zzzzzzzz,......$cRµўR2zzzzzR22zzgґґґz 2z2z,ґz,ґ4ґи22иznАџDох6ЖN„и,}0­иW љW иFF2222иW 2ь0zzґzzzzzRRFFdЄ¤Є FFЄPrimary keyword: Budget, ConferenceSecondary keyword: advertisement, expenses, costs, membership, miscellaneous, bodies, finance, forecastPage title: The Need to Establish Budget in a ConferenceSub title: Establish Budget in a ConferenceEach conference may vary in some way or another depending on different factors. Every conference requires a particular budget. Given the potential differences, it is hard to calculate an exact budget in advance. This happens usually on the first round. Nevertheless, an approximate budget should be set so that those who are involved in organizing, promoting, running, and evaluating the conference will know what the expenses are. To start with, it is a good idea to draw up a long list of all the prospective expenses you can possibly think of. This is not a simple task, and you may find it easier to do if you collect your thoughts under changing circumstances on venues, speakers, delegates, and the promotion of the advertisement. It is important to identify those costs, which are essential in your situation. Obviously, these essentials may vary from one conference to another. For example, hiring a venue is an essential cost if you have to stage the conference midway between your firm and participants who are based some distance away, but t is not applicable if you hold the conference at your head office. Next, you should highlight those costs, which would be desirable in your circumstances. This might include payments for various on-site leisure facilities for the participants, membership fees for trade bodies and miscellaneous minor gift items. The remaining costs on the initial list may then be deleted. It is wise to try to work out minimum and maximum figures for each of the desirable and essential things. Although this is not easy, it needs to be done at an early stage. You can probably estimate some costs. You can draw the estimates based on your knowledge and experience. Others might be aware on your colleagues and business contacts. Alternatively, various trade associations exist in the conference industry and can give advice and information. The cash flow forecast is extremely useful to compile the figures for the event, showing month by month when the cash will be available to you and when they will be reimbursed. You have to make sure in advance, that finance will always be there when it is required. #$67DFNWacpѓ‹Њ?ДЕПРрт" A C r § й ‚ ‡ ф ь ъкУїкї® ® ® ® ® к®їЊz® iXiXiXiXiXiX hµyhщ'CJOJQJ^JaJ hµyhwLћCJOJQJ^JaJ#hєv¬B*CJOJQJ^JaJph&hєv¬5ЃB*CJOJQJ^JaJphhєv¬CJOJQJ^JaJ hµyhєv¬CJOJQJ^JaJ&hєv¬B*CJOJQJЃ^JaJph,hєv¬hєv¬B*CJOJQJЃ^JaJph)hєv¬5ЃB*CJOJQJЃ^JaJph"$ЊЕсту¤ Ґ ЧШWXЊЌRS_`aъъъъшшррА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:р$a$gdєv¬gdєv¬aэ(3CDGЊЋVWy…ђґvyПТ%&9‚$1W`%^_aпЮпНЮНЮНЮНпНЮНЮНЮНЮНЮјЮјЮјЮјЮјНп hµyhЎFqCJOJQJ^JaJ hµyhы8BCJOJQJ^JaJ hµyhщ'CJOJQJ^JaJ hµyhwLћCJOJQJ^JaJ 1ђh°Р/ °а=!°"°#ђ $ђ %°њ@@ся@NormalCJ_HaJmH sH tH DA@тяЎDDefault Paragraph FontRi@уяіRTable Normalц4Ц l4Цaц(k@фяБ(No Lista яяяя$ЊЕсту¤ҐЧШWXЊЌRS_ ` c ђ0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂp?0ЂЂ?0ЂЂp?0ЂЂ?0ЂЂ€?0ЂЂ?0ЂЂ?0ЂЂ€?0ЂЂ?0ЂЂ?0ЂЂp?0ЂЂp$ЊЕсc My0ЂMy0ЂOy0ЂOy0Ђ …ИZ†a a ac z~c 3тc c яяMabelle SesesunsoftMx<ещ'ы8BЎFqµywLћєv¬я@с4рЃррa @@яяUnknownяяяяяяяяяяяяGђ‡z ЂяTimes New Roman5ђЂSymbol3&ђ‡z ЂяArial"с€рРhўDўf­ўFfыfы!р ґґЃЃ24d] ] 3ѓрH)ря?дяяяяяяяяяяяяяяяяяяяяяwLћяя)350Establish your budget in a conference Mabelle Sesesunsoftюяа…џтщOh«‘+'іЩ0”ђ?МШрь (4 Pht|„Њд*350Establish your budget in a conference Wo50EMabelle SeseyouabeabeNormal sunsoft4nsMicrosoft Word 10.0@d‰@ ў °,Ж@PUПх6ЖfыюяХНХњ.“—+,щ®0hp„Њ”њ¤¬ґјДъдSese Family] A *350Establish your budget in a conference Title юяяяюяяяюяяя !"#$%юяяяэяяя(юяяяюяяяюяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяRoot Entryяяяяяяяя АF NOох6Ж*Ђ1TableяяяяяяяяWordDocumentяяяяяяяя"SummaryInformation(яяяяDocumentSummaryInformation8яяяяяяяяяяяяCompObjяяяяяяяяяяяяjяяяяяяяяяяяяяяяяяяяяяяяяюяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяюя яяяя АFMicrosoft Word Document MSWordDocWord. Document.8ф9Іq

43 private vs public reporting

43 What's the difference between private and public company reporting A public corporation is a business whose securities are traded on the public stock exchanges, such as the New York Stock Exchange and Nasdaq. A private company is held solely by its owners and is not traded publicly. When the shareholders of a private business receive the periodical financial reports, they are entitled to assume that the company's financial statements and footnotes are prepared in accordance with GAAP. Otherwise the president of chief officer of the business should clearly warn the shareholders that GAAP have not been followed in one or more respects. The content of a private business's annual financial report is often minimal. It includes the three primary financial statements - the balance sheet, income statement and statement of cash flows. There's generally no letter from the chief executive, no photographs, no charts. In contrast, the annual report of a publicly traded company has more bells and whistles to it. There are also more requirements for reporting. These include the management discussion and analysis (MD&A) section that presents the top managers' interpretation and analysis of the business's profit performance and other important financial developments over the year. Another section required for public companies is the earnings per share (EPS). This is the only ratio that a public business is required to report, although most public companies report a few others as well. A three-year comparative income statement is also required. Many publicly owned businesses make their required filings with the SEC, but they present very different annual financial reports to their stockholders. A large number of public companies include only condensed financial information rather than comprehensive financial statements. They will generally refer the reader to a more detailed SEC financial report for more specifics.

22 what are auditors

What are auditors? Accountants and auditors help to ensure that the Nation's firms are run efficiently, its public records kept accurately, and its taxes paid properly and on time. They perform these vital functions by offering an increasingly wide array of business and accounting services, including public, management, and government accounting, as well as internal auditing, to their clients. Beyond carrying out the fundamental tasks of the occupation-preparing, analyzing, and verifying financial documents in order to provide information to clients-many accountants now are required to possess a wide range of knowledge and skills. Accountants and auditors are broadening the services they offer to include budget analysis, financial and investment planning, information technology consulting, and limited legal services. Specific job duties vary widely among the four major fields of accounting: public, management, and government accounting and internal auditing. Internal auditors verify the accuracy of their organization's internal records and check for mismanagement, waste, or fraud. Internal auditing is an increasingly important area of accounting and auditing.

Internal auditors examine and evaluate their firms' financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate to protect against fraud and waste. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and procedures, laws, and government regulations. There are many types of highly specialized auditors, such as electronic data-processing, environmental, engineering, legal, insurance premium, bank, and health care auditors. As computer systems make information timelier, internal auditors help managers to base their decisions on actual data, rather than personal observation. Internal auditors also may recommend controls for their organization's computer system, to ensure the reliability of the system and the integrity of the data. Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments guarantee that revenues are received and expenditures are made in accordance with laws and regulations.

Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.

23 what is forensic accounting

What is forensic accounting? Forensic accounting is the practice of utilizing accounting, auditing, and investigative skills to assist in legal matters. It encompasses 2 main areas - litigation support, investigation, and dispute resolution. Litigation support represents the factual presentation of economic issues related to existing or pending litigation. In this capacity, the forensic accounting professional quantifies damages sustained by parties involved in legal disputes and can assist in resolving disputes, even before they reach the courtroom. If a dispute reaches the courtroom, the forensic accountant may testify as an expert witness. Investigation is the act of determining whether criminal matters such as employee theft, securities fraud (including falsification of financial statements), identity theft, and insurance fraud have occurred. As part of the forensic accountant's work, he or she may recommend actions that can be taken to minimize future risk of loss.

Investigation may also occur in civil matters. For example, the forensic accountant may search for hidden assets in divorce cases. Forensic accounting involves looking beyond the numbers and grasping the substance of situations. It's more than accounting...

more than detective work...it's a combination that will be in demand for as long as human nature exists. Who wouldn't want a career that offers such stability, excitement, and financial rewards? In short, forensic accounting requires the most important quality a person can possess: the ability to think. Far from being an ability that is specific to success in any particular field, developing the ability to think enhances a person's chances of success in life, thus increasing a person's worth in today's society.

Why not consider becoming a forensic accountant on the Forensic Accounting Masters Degree link on the left-hand navigation bar.

19 quasar software

Quasar software Accounting has become more and more complex as have the businesses that use accounting functions. Fortunately, there are several excellent software packages that can help you manage this important function. Quasar is one such package. All versions of Quasar offer comprehensive inventory controls. In its most basic use, the inventory module allows a business owner to track the locations and quantities of all inventory items. Additionally, the inventory capabilities go beyond simple record-keeping. Manufacturers and wholesalers can assemble kits using component items; whenever a kit is assembled, the inventory representing its component items are adjusted accordingly. Items can be grouped into various categories and the groups can be nested many levels deep. Vendor purchase orders can be generated for items whose quantities are below a preset level. Costs and selling prices for items can be set and discounted in a myriad of different ways. Finally, these items can be reported upon to show such things as profits, margins, and sales per item. Sales and purchasing are another strength of Quasar. Customer quotes can be easily converted to invoices to be paid. Promotions can be created and discounts can be given based on date, customer, or store location. Margins can be reported upon for traits such as individual items, individual customers, or individual salesperson. Likewise, a purchase order can be created and converted to a vendor invoice, which can be paid in a number of different ways, including printing a check. Quasar can keep track of miscellaneous fees such as container deposits, freight charges, and franchise fees. The intelligent design of Quasar's user interface allows for quick and easy data entry. Some programs you may encounter are not optimized for keyboard use. These programs require you to move your hand to the mouse to select frequently needed options. While some of Quasar's menu options are only mouse-accessible, the bulk of Quasar's user interface is designed in such a way that you can keep you hands on the keyboard by using special shortcuts. This allows for faster data entry, which can save time (and therefore money) in the long run.

33 budgeting

Budgeting Ugh, budgeting is one of those topics we'd rather avoid, but in business, it's an absolute necessity. To prepare a reasoned and thoughtful budget, an accountant must start with a broad-based critical analysis of the most recent actual performance and position of the business by the managers who are responsible for the results. Then the managers decide on specific and concrete goals for the coming year. It demands a fair amount of management time and energy. Budgets should be worth this time and effort. It's one of the key components of a manager's job. To construct budged financial statements, a manager needs good models of the profit, cash flow and financial condition of your business. Models are blueprints or schematics of how things work. A business budget is, at its core, a financial blueprint of the business. Budgeting relies on financial models that are the foundation for preparing budgeted financial statements. Those statements include: --Budgeted income statement (or profit report): This statement highlights the critical information that managers need for making decisions and exercising control. Much of the information in an internal profit report is confidential and should not be divulged outside the business. --Budgeted balance sheet: The connections and ratios between sales revenue and expenses and their corresponding assets and liabilities are the elements of the basic model for the budgeted balance sheet. --Budgeted statement of cash flows: The changes in assets and liabilities from their balances at the end of the year just concluded to the projected balances at the end of the coming year determine cash flow from profit for the coming year. Budgeting requires good working models of profit performance, financial condition, and cash flow from profit. Constructing good budgets is a strong incentive for businesses to develop financial models that not only help in the budgeting process but also help managers in making strategic decisions.

3 accounting principles

Accounting Principles If everyone involved in the process of accounting followed their own system, or no system at all, there's be no way to truly tell whether a company was profitable or not. Most companies follow what are called generally accepted accounting principles, or GAAP, and there are huge tomes in libraries and bookstores devoted to just this one topic. Unless a company states otherwise, anyone reading a financial statement can make the assumption that company has used GAAP. If GAAP are not the principles used for preparing financial statements, then a business needs to make clear which other form of accounting they're used and are bound to avoid using titles in its financial statements that could mislead the person examining it. GAAP are the gold standard for preparing financial statement. Not disclosing that it has used principles other than GAAP makes a company legally liable for any misleading or misunderstood data. These principles have been fine-tuned over decades and have effectively governed accounting methods and the financial reporting systems of businesses. Different principles have been established for different types of business entities, such for-profit and not-for-profit companies, governments and other enterprises. GAAP are not cut and dried, however. They're guidelines and as such are often open to interpretation. Estimates have to be made at times, and they require good faith efforts towards accuracy. You've surely heard the phrase "creative accounting" and this is when a company pushes the envelope a little (or a lot) to make their business look more profitable than it might actually be. This is also called massaging the numbers. This can get out of control and quickly turn into accounting fraud, which is also called cooking the books. The results of these practices can be devastating and ruin hundreds and thousands of lives, as in the cases of Enron, Rite Aid and others.

50 how is accounting used in business

How is accounting used in business? It might seem obvious, but in managing a business, it's important to understand how the business makes a profit. A company needs a good business model and a good profit model. A business sells products or services and earns a certain amount of margin on each unit sold. The number of units sold is the sales volume during the reporting period. The business subtracts the amount of fixed expenses for the period, which gives them the operating profit before interest and income tax. It's important not to confuse profit with cash flow. Profit equals sales revenue minus expenses. A business manager shouldn't assume that sales revenue equals cash inflow and that expenses equal cash outflows. In recording sales revenue, cash or another asset is increased. The asset accounts receivable is increased in recording revenue for sales made on credit. Many expenses are recorded by decreasing an asset other than cash. For example, cost of goods sold is recorded with a decrease to the inventory asset and depreciation expense is recorded with a decrease to the book value of fixed assets. Also, some expenses are recorded with an increase in the accounts payable liability or an increase in the accrued expenses payable liability. Remember that some budgeting is better than none. Budgeting provides important advantages, like understanding the profit dynamics and the financial structure of the business. It also helps for planning for changes in the upcoming reporting period. Budgeting forces a business manager to focus on the factors that need to be improved to increase profit. A well-designed management profit and loss report provides the essential framework for budgeting profit. It's always a good idea to look ahead to the coming year. If nothing else, at least plug the numbers in your profit report for sales volume, sales prices, product costs and other expense and see how your projected profit looks for the coming year.

How to hire a nanny

РПаЎ±б>юя ')юяяя&яяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяямҐБ5@ рїbjbjП2П2 ­X­X яяяяяя€юююююююљљљ8ТЮ»¶цццццццц:<<<<<<$qRГ `юццццц`ююццuўўўц"юцюц:ўц:ў@ўвюювцкЂТ5у6ЖљFв$‹0»вЭ ^.Э вюююювЭ юц ццўццццц``дц¤ЊцPrimary keyword: guide, hire, nannySecondary keyword: parents, caretaker, educator, mentor, nannies, employ, internet, child, qualifications, skills, experience, relationship, best friend Page title: Hire a nanny Sub title: How to hire a nannyIn the fast moving world of today both parents have to generally work to maintain the social standard of living. In the process the children get neglected. Every parent wants to enjoy with the child but fails due to the lack of time. This is where the need for a nanny arises. But before you employ a nanny you must understand what a nanny is and what you can expect from her. A nanny is a person who takes care of a child at the child’s own home. She is going to be a companion to your child when you are not around. A nanny is a caretaker, an educator, and even a mentor to your child. There are two types of nannies, a live in nanny and a part time nanny or the come and go nanny. A live in nanny will stay with your child for the entire period of time that you hire her, whereas a part time nanny will come and go as per working hours. Therefore you have to first decide what kind of nanny do you want to employ. Once the time factor is decided, you need to start looking for a nanny. To look for a nanny you can give a local advertisement, or you can look for one by the word of mouth, asking your near ones to help you, you can also contact an agency which specializes in nannies, you can search the internet , and the last option is that you can look on your own . When you get the feedback you should look into the background, skills , qualifications, and experience of the future nanny of your child. When you have zeroed upon one nanny then comes the time to talk and negotiate. As a parent you have to make your expectations and limitations clear to the nanny. Discuss with her the basic job of protecting, teaching, loving and playing with your child. Also tell her about how to take care of your child’s meals, laundry, room and personal belongings. At the final step you should discuss the salary with her. A nanny gradually becomes a child’s best friend, but that may not be always true. So you should keep checking the compatibility of your child with the nanny. The relationship between nanny and the child’s family should be built on trust. Don’t expect a nanny to be your housekeeper, a maid, your bestfriend, and your confidant. Always remember she’s there for the most important member of your family …..your child. #$6?@ўЈјЅѕКЧШвгцчшr неФнФЕї»°ї°неФџђе°»Њ†ЊЂЊ hlтCJ, hlтCJ hlтh‚h:h‚h:B*CJ aJ ph h‚h:h‚h:5ЃB*CJ aJ phh‚h:h‚h:CJ aJ h‚h: h‚h:CJ h‚h:5ЃB*CJ ЃaJ ph h‚h:h‚h:B*CJ ЃaJ phh‚h:CJ aJ #h‚h:h‚h:5ЃB*CJ ЃaJ ph$ѕШчшr Q§яъъъъшриииииржддр$a$gd‚h:$a$gd‚h:gd‚h:юю°Р/ °а=!°"°#ђ $ђ %°њ8@ся8Normal_HmH sH tH DA@тяЎDDefault Paragraph FontVi@уяіVTable Normal :Vц4Ц4Ц laц(k@фяБ(No List2B@т2 Body TextCJ 4@4HeaderЖаА!4 @4FooterЖаА!.)@ў!.Page Number яяяя$ѕШчшrQ§я ?0ЂЂ?@0ЂЂ?@0ЂЂ?@0ЂЂ?@0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂp?@0ЂЂшЂ?@0ЂЂРЁ†$ѕШч Oy0…Oy0…Oy0…Oy0… …DA· – Џ•ХЯem 3333ЎЇ±јш яяaaaaaaaaaasunsoftЧl{&е‚h:lтш я@ш мЃшш @@яяUnknownяяяяяяяяяяяяGђ‡z ЂяTimes New Roman5ђЂSymbol3&ђ‡z ЂяArial"q€рРhмjў&ъ¬ўFHЂЋЂЋYрҐАґґЂ24d ѓрЯЯH(ря?дяяяяяяяяяяяяяяяяяяяяя‚h:яяoIn the fast moving world of today both parents have to generally work to maintain the social standard of livingaasunsoftюяа…џтщOh«‘+'іЩ0ё€ђ ,< LX tЂЊ? Ё°дpIn the fast moving world of today both parents have to generally work to maintain the social standard of livingn taatatNormalfsunsoft3nsMicrosoft Word 10.0@°л @Дф­d0Ж@Шу6ЖЂЋюяХНХњ.“—+,щ®0Xhp|„Њ”њ¤¬ґј8д e A pIn the fast moving world of today both parents have to generally work to maintain the social standard of livingTitle юяяяюяяяюяяя !"#$%юяяяэяяя(юяяяюяяяюяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяRoot Entryяяяяяяяя АFАIQу6Ж*Ђ1TableяяяяяяяяWordDocumentяяяяяяяяSummaryInformation(яяяяDocumentSummaryInformation8яяяяяяяяяяяяCompObjяяяяяяяяяяяяjяяяяяяяяяяяяяяяяяяяяяяяяюяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяюя яяяя АFMicrosoft Word Document MSWordDocWord. Document.8ф9Іq

6 profit and loss

Profit and Loss It might seem like a no-brainer to define just exactly what profit and loss are. But of course these have definitions like everything else. Profit can be called different things, for a start. It's sometimes called net income or net earnings. Businesses that sell products and services generate profit from the sales of those products or services and from controlling the attendant costs of running the business. Profit can also be referred to as Return on Investment, or ROI. While some definitions limit ROI to profit on investments in such securities as stocks or bonds, many companies use this term to refer to short-term and long-term business results. Profit is also sometimes called taxable income. It's the job of the accounting and finance professionals to assess the profits and losses of a company. They have to know what created both and what the results of both sides of the business equation are. They determine what the net worth of a company is. Net worth is the resulting dollar amount from deducting a company's liabilities from its assets. In a privately held company, this is also called owner's equity, since anything that's left over after all the bills are paid, to put it simply, belongs to the owners. In a publicly held company, this profit is returned to the shareholders in the form of dividends. In other words, all liabilities have the first claim on any money the company makes. Anything that's left over is profit. It's not derived from one element or another. Net worth is determined after all the liabilities are deducted from all the assets, including cash and property. Showing a profit, or a positive figure on the balance sheet, is of course the aim of every business. It's what our economy and society are built on. It doesn't always work out that way. Economic trends and consumer behaviors change and it's not always possible to predict these and what income they'll have on a company's performance.

40 how to analyze a financial statement

How to analyze a financial statement It's obvious financial statement have a lot of numbers in them and at first glance it can seem unwieldy to read and understand. One way to interpret a financial report is to compute ratios, which means, divide a particular number in the financial report by another. Financial statement ratios are also useful because they enable the reader to compare a business's current performance with its past performance or with another business's performance, regardless of whether sales revenue or net income was bigger or smaller for the other years or the other business. In order words, using ratios can cancel out difference in company sizes. There aren't many ratios in financial reports. Publicly owned businesses are required to report just one ratio (earnings per share, or EPS) and privately-owned businesses generally don't report any ratios. Generally accepted accounting principles (GAAP) don't require that any ratios be reported, except EPS for publicly owned companies. Ratios don't provide definitive answers, however. They're useful indicators, but aren't the only factor in gauging the profitability and effectiveness of a company. One ratio that's a useful indicator of a company's profitability is the gross margin ratio. This is the gross margin divided by the sales revenue. Businesses don't discose margin information in their external financial reports. This information is considered to be proprietary in nature and is kept confidential to shield it from competitors. The profit ratio is very important in analyzing the bottom-line of a company. It indicates how much net income was earned on each $100 of sales revenue. A profit ratio of 5 to 10 percent is common in most industries, although some highly price-competitive industries, such as retailers or grocery stores will show profit ratios of only 1 to 2 percent.

1 what is accounting anyway

What Is Accounting Anyway? Anyone who's worked in an office at some point or another has had to go to accounting. They're the people who pay and send out the bills that keep the business running. They do a lot more than that, though. Sometimes referred to as "bean counters" they also keep their eye on profits, costs and losses. Unless you're running your own business and acting as your own accountant, you'd have no way of knowing just how profitable - or not - your business is without some form of accounting. No matter what business you're in, even if all you do is balance a checkbook, that's still accounting. It's part of even a kid's life. Saving an allowance, spending it all at once - these are accounting principles.

What are some other businesses where accounting is critical? Well, farmers need to follow careful accounting procedures. Many of them run their farms year to year by taking loans to plant the crops. If it's a good year, a profitable one, then they can pay off their loan; if not, they might have to carry the loan over, and accrue more interest charges. Every business and every individual needs to have some kind of accounting system in their lives. Otherwise, the finances can get away from them, they don't know what they've spent, or whether they can expect a profit or a loss from their business.

Staying on top of accounting, whether it's for a multi-billion dollar business or for a personal checking account is a necessary activity on a daily basis if you're smart. Not doing so can mean anything from a bounced check or posting a loss to a company's shareholders. Both scenarios can be equally devastating. Accounting is basically information, and this information is published periodically in business as a profit and loss statement, or an income statement.

26 what happened at enron

What happened at Enron? Everyone knows at least a little about the Enron story and the devastation it created in the lives of is employees. It's a story that belongs in any discussion of ethical accounting processes and what happens when accounting standards and ethics are discarded for personal greed. Enron began in 1985 selling natural gas to gas companies and businesses. In 1996, energy markets were changed so that the price of energy could now be decided by competition among energy companies instead of being fixed by government regulations. With this change, Enron began to function more as a middleman than a traditional energy supplier, trading in energy contracts instead of buying and selling natural gas. Enron's rapid growth created excitement among investors and drove the stock price up. As Enron grew, it expanded into other industries such as Internet services, and its financial contracts became more complicated.

In order to keep growing at this rate, Enron began to borrow money to invest in new projects. However, because this debt would make their earnings look less impressive, Enron began to create partnerships that would allow it to keep debt off of its books. One partnership created by Enron, Chewco Investments (named after the Star Wars character Chewbacca) allowed Enron to keep $600 million in debt off of the books it showed to the government and to people who own Enron stock. When this debt did not show up in Enron's reports, it made Enron seem much more successful than it actually was. In December 2000, Enron claimed to have tripled its profits in two years. In August 2001, Enron vice president Sherron Watkins sent an anonymous letter to the CEO of Enron, Kenneth Lay, describing accounting methods that she felt could lead Enron to "implode in a wave of accounting scandals." Also in August, CEO Kenneth Lay sent e-mails to his employees saying that he expected Enron stock prices to go up. Meanwhile, he sold off his own stock in Enron. On October 22nd, the Securities and Exchange Commission (SEC) announced that Enron was under investigation. On November 8th, Enron said that it has overstated earnings for the past four years by $586 million and that it owed over $6 billion in debt by next year.

With these announcements, Enron's stock price took a dive. This drop triggered certain agreements with investors that made it necessary for Enron to repay their money immediately. When Enron could not come up with the cash to repay its creditors, it declared for Chapter 11 bankruptcy.

Aguidetocarleasing

РПаЎ±б>юя &(юяяя%яяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяямҐБ5@ рї§bjbjП2П2 "­X­X§яяяяяя€2222222F....BFХ¶ZZZZZZZZTVVVVVV$‹RЭ –z2ZZZZZz22ZZЏІІІZ2Z2ZTІZTІ:Ім22мZNаWTн6Ж.p мTҐ0Хмs z"s мFF2222мs 2TZZІZZZZZzzFF$jДњFFjPrimary keyword: Car, Leasing, vehiclesSecondary keyword: manufacturing, cost, credit, engine, models, transport, contractPage title: A Guide to Car LeasingSub title: Car LeasingTopic: Car leasing tipsBody Content: Car leasing has gained popularity because for some, it is a far better option than buying a car. Car leasing is paying for the cost of the vehicle that you plan to lease with the value by which it depreciates. A car manufacturing company which introduces new models every year would have a brand which depreciates more than another which only brings out new car models every couple of years. Choose the brand which depreciates less. If you lease a car, your lease contract may stipulate that the lease will last from two to four years. There are some things to remember when leasing a car. First, you need to have good credit. If you have a bad credit history or a low credit score, you will be quoted a higher monthly lease. Remember that your objective in leasing a car is to save some money when you compare it with buying a car. It would be better to buy a car if this is the case. Take some time to compare prices. Visit your local car dealer and ask about a particular model that you are keeping an eye on. Ask about the rate if you will lease or buy a car. Comparing prices will give you an idea of the option that is more suitable for you. If you want to drive home the latest car models every time a new one comes out, then car leasing is the answer. It is not a good idea to buy a new model if you know that as soon as a newer model comes out, you would be changing vehicles anyway. Study your lease contract and take a look at the rates if you will lease the car for two, three or four years. A good rule to apply is that the shorter the period, the better the rates. Also, if you will lease the car for more than two years, the vehicle might be susceptible to engine problems which you would want to avoid. '(;HPVX^`fs{|€ћџЄµ¶·ѕВГКОа мЫНЫНјЄмјНјНјНјНј¦мЫЄ”Ы¦Нѓraraѓr hкR®hЙ57CJOJQJ^JaJ hкR®hјSыCJOJQJ^JaJ hкR®he|CJOJQJ^JaJ"hФGю5ЃB*CJOJQJ^JphhФGю"hФGюB*CJOJQJЃ^Jph hкR®hФGюCJOJQJ^JaJhФGюCJOJQJ^JaJ hФGюhФGюCJOJQJ^JaJ%hФGю5ЃB*CJOJQJЃ^Jph (|џ¶·ПРСабвµ ¶ э ю ]^ef]¤Ґ¦§ъъъъххххххххххххххххххуууgde|gdФGю§э • ґ µ l v ь Ќ¬]Ц[¤Ґ§пЮНЮНпНјпјНјпјп«љ hкR®he|CJOJQJ^JaJ hкR®hгbХCJOJQJ^JaJ hкR®hЙ57CJOJQJ^JaJ hкR®hf:CJOJQJ^JaJ hкR®hјSыCJOJQJ^JaJ hкR®hкR®CJOJQJ^JaJ 1ђh°Р/ °а=!°"°#ђ $ђ %°њ@@ся@e|NormalCJ_HaJmH sH tH DA@тяЎDDefault Paragraph FontRi@уяіRTable Normalц4Ц l4Цaц(k@фяБ(No List§яяяя(|џ¶·ПРСаб⵶эю]^ef]¤Ґ¦©?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂp?0ЂЂ?0ЂЂp?0ЂЂ?0ЂЂp?0ЂЂ?0ЂЂ Ђ?0ЂЂ Ђ?0ЂЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ€?0ЂЂ€(|џ¶·©My0ЂMy0ЂMy0ЂOy0Ђ …ђ §§ § s{©©·Сl•©s{©яяBryan Cristobalsunsoft )mjеf:Ћ,Й57•"Ne|Ѓ€кR®ИгbХ’ Щjз—6иГтјSыФGюя@Ђ{{мЃ{{§@@яяUnknownяяяяяяяяяяяяGђ‡z ЂяTimes New Roman5ђЂSymbol3&ђ‡z ЂяArial"с€рРhР)ўС¬ўFO$ѓ$ѓ!р ґґЃЃr4¤¤3ѓрH)ря?дяяяяяяяяяяяяяяяяяяяяя—6ияя Title: A Guide to Car Leasing Bryan Cristobalsunsoftюяа…џтщOh«‘+'іЩ0Њђ?ДРиф , HT`lt|„д!Title: A Guide to Car Leasing icritlBryan CristobalryaryaNormalrsunsoft2nsMicrosoft Word 10.0@љB @|9кх)Ж@ўНIн6Ж$ѓюяХНХњ.“—+,щ®0hp|„Њ”њ¤¬ґјйд:¤A !Title: A Guide to Car Leasing Title юяяяюяяяюяяя !"#$юяяяэяяя'юяяяюяяяюяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяRoot Entryяяяяяяяя АFлjTн6Ж)Ђ1TableяяяяяяяяWordDocumentяяяяяяяя"SummaryInformation(яяяяDocumentSummaryInformation8яяяяяяяяяяяяCompObjяяяяяяяяяяяяjяяяяяяяяяяяяяяяяяяяяяяяяюяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяюя яяяя АFMicrosoft Word Document MSWordDocWord. Document.8ф9Іq

21 what is the fasb

What is the FASB? The FASB is one organization that provides standardized guidelines for financial reporting. The mission of the Financial Accounting Standards Board (FASB) is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors and users of financial information. Accounting standards are essential to the efficient functioning of the economy because decisions about the allocation of resources rely heavily on credible, concise, transparent and understandable financial information. Financial information about the operations and financial position of individual entities also is used by the public in making various other kinds of decisions. To accomplish its mission, the FASB acts to: --Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability and on the qualities of comparability and consistency; --Keep standards current to reflect changes in methods of doing business and changes in the economic environment; --Consider promptly any significant areas of deficiency in financial reporting that might be improved through the standard-setting process; --Promote the international convergence of accounting standards concurrent with improving the quality of financial reporting; and --Improve the common understanding of the nature and purposes of information contained in financial reports. The FASB develops broad accounting concepts as well as standards for financial reporting. It also provides guidance on implementation of standards. Concepts are useful in guiding the Board in establishing standards and in providing a frame of reference, or conceptual framework, for resolving accounting issues. The framework will help to establish reasonable bounds for judgment in preparing financial information and to increase understanding of, and confidence in, financial information on the part of users of financial reports. It also will help the public to understand the nature and limitations of information supplied by financial reporting.

20 managing the bottom line

Managing the Bottom Line If you don't keep track of how much money you're making, you have no idea whether your business is successful or not. You can't tell how well your marketing is working. And I don't just mean you should know the amount of your total sales or gross revenue. You need to know what your net profit is. If you don't, there's no way you can know how to increase it. If you want your business to be successful, you need to make a financial plan and check it against the facts on a monthly basis, then take immediate action to correct any problems. Here are the steps you should take: * Create a financial plan for your business. Estimate how much revenue you expect to bring in each month, and project what your expenses will be. * Remember that lost profits can't be recovered. When entrepreneurs compare their projections to reality and find earnings too low or expenses too high, they often conclude, "I'll make it up later." The problem is that you really can't make it up later: every month profits are too low is a month that is gone forever. * Make adjustments right away. If revenues are lower than expected, increase efforts in sales and marketing or look for ways to increase your rates. If overhead costs are too high, find ways to cut back. There are other businesses like yours around. What is their secret for operating profitably? * Think before you spend. When considering any new business expense, including marketing and sales activities, evaluate the increased earnings you expect to bring in against its cost before you proceed to make a purchase. * Evaluate the success of your business based on profit, not revenue. It doesn't matter how many thousands of dollars you are bringing in each month if your expenses are almost as high, or higher. Many high-revenue businesses have gone under for this very reason -- don't be one of them.

The use of car battery

РПаЎ±б>юя (*юяяя'яяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяяямҐБ5@ рїҐbjbjП2П2 "­X­XҐяяяяяя€2222222F*F¶BBBBBBBB—™™™™™™$ОR |Ѕ2ГBBГГЅ22BBТГ 2B2B—Г—47227B6|=3ц6ЖН7—и07њ гњ 7FF22227њ 2KLBVdpSBBBЅЅFF$j¤щ FFjPrimary keyword: Car, BatterySecondary keyword: engine, ignition, filtering, stabilizing, hotter, buyers, water, CCA, MCA, Page title: The use of car batterySub title: Car Battery UseAny automobile needs a car battery to start its engine. It is also used in stabilizing, filtering and giving the needed power for ignition, electrical lighting, and other car accessories. The car battery provides the power whenever the charging system cannot carry the excess loads. It also maintains the electrical flow of the charging system when it is not operating. The car battery is an important part of the car, that is why, battery check up is necessary. You may encounter car problems and engine stoppage when the battery is in bad shape. Well-maintained batteries can last for two years. You must also buy a battery that fits in the climactic condition of your place. You may buy a non-sealed battery if the climate of the place is hotter while sealed batteries are recommended in colder places because there is no need to add water to the battery of the engine. Some people get the dual marine battery, which is the combination of the sealed and the standard battery that can accommodate changing climate conditions. The model of the battery is usually important to many buyers. This is the reason why you may buy a battery that can be larger and has a higher reserved capacity rating than the old one that you are replacing. Group numbers of the battery may vary but you may acquire it on the same price. Another factor that is important in sizing the batteries performance is the CCA ( cold cranking amps ) ratings that measures the amps if they exceed or meet the at 0 degrees F and can sustain for 30 seconds while having a voltage higher than 7.2 depending on the condition of the climate of the place. Sometimes buyers look at their ( MCA ) Marine Cranking Amps or by their ( CA ) Cranking Performance Amps, which are determined if they can maintain a 32 degrees F. People who buy batteries with double or triple CA ratings in hot climates will just put their money into waste. You may acquire higher CCA rating in colder climates because they can provide the needed power to an inefficient engine.0179ACLNY[a}‰џ Є«єјїА кЦЕ·ЕЦкЦЕ·Е·Е·Е·Е·к ЦЊzЕ·iXi h„qлhI7¦CJOJQJ^JaJ h„qлhЄѓCJOJQJ^JaJ#h€8‚B*CJOJQJ^JaJph&h€8‚5ЃB*CJOJQJ^JaJph,h€8‚h€8‚B*CJOJQJЃ^JaJphh€8‚CJOJQJ^JaJ h„qлh€8‚CJOJQJ^JaJ&h€8‚B*CJOJQJЃ^JaJph)h€8‚5ЃB*CJOJQJЃ^JaJph} »јЅ/ 0 efЕЖзи»јҐъъъъшррА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:рА!v:р$a$gd€8‚gd€8‚Ґэ y | Х Ц Ч Ш ‚ ‹ у deняBc’ДЕвкHLжh„ЌЋ^~є»пЮпНпЮј«јљј‰«‰x«x‰љ«љ‰«‰x«x‰xg«gV h„qлhЄѓCJOJQJ^JaJ h„qлhВYHCJOJQJ^JaJ h„qлh? БCJOJQJ^JaJ h„qлhXLJCJOJQJ^JaJ h„qлhV CJOJQJ^JaJ h„qлh„qлCJOJQJ^JaJ h„qлhс CJOJQJ^JaJ h„qлhI7¦CJOJQJ^JaJ h„qлhrCJOJQJ^JaJ h„qлhйu±CJOJQJ^JaJ!»ГЖҐпЮп h„qлh„qлCJOJQJ^JaJ h„qлhВYHCJOJQJ^JaJ 1ђh°Р/ °а=!°"°#ђ $ђ %°њ@@ся@NormalCJ_HaJmH sH tH DA@тяЎDDefault Paragraph FontRi@уяіRTable Normalц4Ц l4Цaц(k@фяБ(No ListҐяяяя} »јЅ/0efЕЖзи»ј§?0ЂЂ(?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂ?0ЂЂp?0ЂЂ?0ЂЂp?0ЂЂ?0ЂЂp?0ЂЂ Ђ?0ЂЂp?0ЂЂЂ?0ЂЂp?0ЂЂ} »§My0ЂOy0ЂOy0ЂMy0Ђ …ИZ† »Ґ Ґ Ґяя]зLФЊ§§9*Ђurn:schemas-microsoft-com:office:smarttagsЂplaceЂ§5:§3јЅ§§яяMabelle Sesesunsoftvї|еV с ґ!"ВYHXLJr€8‚ЄѓI7¦йu±ґ?Б„qля@»PнЃєєҐ@@яяUnknownяяяяяяяяяяяяGђ‡z ЂяTimes New Roman5ђЂSymbol3&ђ‡z ЂяArial"с€рРh{Dўf­ўFJ[J[!р ґґЃЃ24dЎЎ3ѓрH)ря?дяяяяяяяяяяяяяяяяяяяяяЄѓяяThe use of car batteryMabelle Sesesunsoftюяа…џтщOh«‘+'іЩ0Ђђ?ёДЬиф

[ 1 2 3 4 ]