H*******g
发帖数: 6997 | 1 For a period of one (1) year following the termination of the Employee’s
employment with the Company for any reason, the Employee will not, directly
or indirectly, as an agent, consultant or employee of another person or firm
, solicit any customers or prospective customers of the Company. This
restriction shall not apply to the Employee directly pursuing strictly a
single service based position for himself/herself working as an independent
contractor.
(i) "Customers" shall mean any and all pers... 阅读全帖 |
|
m******e
发帖数: 40 | 2 A computer company has an openning for International (China) Recruiter
ESSENTIAL RESPONSIBILITIES AND DUTIES:
Under the supervision of the Human Resource Manager, the International
Recruiter is responsible for China recruitment for the positions in China
subsidiaries. This includes the full spectrum of recruitment
responsibilities ranging from the development of local/national/
international recruitment plans, to the creation of candidate sourcing
strategies, interviewing and screening processes... 阅读全帖 |
|
m****s
发帖数: 18160 | 3 【 以下文字转载自 WashingtonDC 讨论区 】
发信人: dawnrain (fishman), 信区: WashingtonDC
标 题: 两个IT工作机会，在DC downtown
关键字: IT， 工作机会
发信站: BBS 未名空间站 (Fri Feb 15 09:33:29 2013, 美东)
摘要：
一个的相关领域是Human Computer Interaction, User Experience Design and
Development, Mobile Applications, Social Media, and Information Retrieval
另一个的相关领域是Information Retrieval, Machine Learning, Natural Language
Processing, Data Mining, and Image/Video Processing
都是senior level的职位，工作经验的需要是 Generally requires 5-8 years
related experience after... 阅读全帖 |
|
d**********g
发帖数: 5335 | 4 OPEN POSITIONS (www.spicyelement.com/pages/recruiting)
A. Sales Manager 销售经理
As a new comer in the US market, SNS Food LLC is founded in 2015 as the
whole-owned subsidiary of Chengdu SNS biotechnology Ltd. Company to develop
the US market for Chinese flavors, condiments and cooking sauces. As a key
member of management team to grow the business in US, the sales manager will
be the leading staff to develop and execute the sales strategy in US market
for the company products.
圣恩食品公司成立于2015年是成都圣恩生... 阅读全帖 |
|
p***x
发帖数: 18 | 5 https://sjobs.brassring.com/TGnewUI/Search/Home/Home?partnerid=25416&siteid=
5998#jobDetails=2075780_5998
Software Developer
Chicago
IL - Illinois
Investor Services
Job Description
ADM Investor Services has been a leader in the futures brokerage industry
for more than 50 years. We are a registered Futures Commission Merchant
providing comprehensive services to retail, commercial and institutional
clients. Our work is supported through a network of Introducing Brokers, non
-clearing FCMs, branch ... 阅读全帖 |
|
p***x
发帖数: 18 | 6 https://sjobs.brassring.com/TGnewUI/Search/Home/Home?partnerid=25416&siteid=
5998#jobDetails=2075780_5998
Software Developer
Chicago
IL - Illinois
Investor Services
Job Description
ADM Investor Services has been a leader in the futures brokerage industry
for more than 50 years. We are a registered Futures Commission Merchant
providing comprehensive services to retail, commercial and institutional
clients. Our work is supported through a network of Introducing Brokers, non
-clearing FCMs, branch ... 阅读全帖 |
|
o********8
发帖数: 98 | 7
你后面一段从哪里copy出来的。我看到的是
Options Trades $9.95/trade
+ $1.25/contract $6.95/trade
+ $1.25/contract 30%
Buy stocks for $2 with automatic investing
Here's how it works:
Select from our list of over 7,000 stocks and ETFs
Schedule investments on a weekly, biweekly or monthly basis
Invest any dollar amount on Tuesdays exclusively online
Investment and funding instructions can be edited up to 5:00 PM ET on the
Monday before your purchase. Online trade commissions apply to all sale... 阅读全帖 |
|
p******a
发帖数: 1170 | 8 em, I don't think it's a subsidiary of BoA. Fidelity has 1.8 trillion USD
Assets under management, too big to be a subsidiary of any company lol. |
|
U***o
发帖数: 10 | 9 有意者请联系5*******[email protected]
1. R&D Center
Applied Mechanics Group Leader
Nanjing, China
Job description / Mission
Atlas Copco Construction & Mining Technique (CMT) has launched the establish
ment of an R&D Centre in Nanjing, with a new Rocktec-China at its core. Chin
a is a very important market for CMT and local engineering and R&D resources
are key to maintain CMT's strong position in the increasingly competitive C
hinese market. The model for the R&D Canter in Nanjing will be based on addi
tional ... 阅读全帖 |
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d******h
发帖数: 503 | 10 Maybe you can try this:
Establish a company in China, US, or anywhere offshore. Then hire an man in
the US and appoint him to be the president and owner of your US subsidiary.
In a nutshell, you need a US partner and your own company should be mother
company of the US subsidiary. |
|
y*r
发帖数: 669 | 11 STAMFORD, Conn. (AP) -- Frontier Communications Corp. said Monday that a
Verizon Communications Inc. subsidiary formed as part of its sale of
landline operations in 14 states has completed its $3.2 billion debt
offering.
The notes from the subsidiary, New Communications Holdings Inc., included $
500 million due in 2015 paying 7.875 percent, $1.1 billion due in 2017
paying 8.25 percent, $1.1 billion due in 2020 paying 8.5 percent, and $500
million due in 2022 paying 8.75 percent.
Proceeds from th |
|
W*******a
发帖数: 1769 | 12 Somali Pirates Say They Are Subsidiary of Goldman Sachs
Could Make Prosecution Difficult, Experts Say
NORFOLK, VIRGINIA (The Borowitz Report) – Eleven indicted Somali pirates
dropped a bombshell in a U.S. court today, revealing that their entire
piracy operation is a subsidiary of banking giant Goldman Sachs.
There was an audible gasp in the courtroom when the leader of the pirates
announced, “We are doing God’s work. We work for Lloyd Blankfein.”
The pirate, who said he earned a bonus of $48 m |
|
b****n
发帖数: 1179 | 13 这块看的不太懂哇。
In December 2007, the FASB issued SFAS No. 160, Non-controlling Interests
in Consolidated Financial Statements , an Amendment of ARB 51, which was
subsequently incorporated into ASC Topic 810, Consolidation . ASC Topic
810 establishes new accounting and reporting standards for non-controlling
interests in a subsidiary and for the deconsolidation of a subsidiary. ASC
Topic 810 requires entities to classify non-controlling interests as a
component of stockholders’ equity and requires |
|
H******i
发帖数: 4704 | 14 因为旗下有几个公司可能上市,GAME可以套现:
Shanda 18 Fund: 5 controlling subsidiaries in full swing for public listing
Posted on: Mon, 25 Oct 2010 05:42:59 EDT
Symbols: GAME
BEIJING, Oct 25, 2010 (Xinhua via COMTEX) --
Zuo Yulong, partner of 18 Fund, a venture capital under Shanda Games Ltd. (
GAME.NASDAQ) said that at least five of the VC's controlling subsidiaries
are qualified so far to go pubic, according to reports with Techsina.com.cn.
But 18 Fund is not mulling any listing on these firms now, said the repor... 阅读全帖 |
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m*********n
发帖数: 6098 | 15 A spin-off is when a public company wants to get rid
of a subsidiary.
They do this by splitting off the subsidiary - and it becomes a separate
stock with its own ticker on the stock market. |
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L**8
发帖数: 688 | 16 This is complicated.
Consolidated financial statements are prepared when a parent-subsidiary
relationship has been formed. An investor is considered to have parent
status when control over an investee is established or more than 50% of the
voting stock of the investee has been acquired.
You didn’t mention which investor has control right, so I don’t know which
one is parent company. Parent company needs to do consolidation in the
financial statements, the % owned by another investor is noncontro... 阅读全帖 |
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s*********8
发帖数: 48 | 17 what's mean of belowing?
1)560million shares after merger = 70% of JCOF, means now JCOF has
800million share outstanding???
2) outstanding shares raise to 1billion, then reverse split 2:1
feel free to leave any comments....many thanks
"Under the merger AL Global Corporation d/b/a Youngevity (YGY), a California
corporation, became a wholly owned subsidiary of Javalution Coffee Company.
In the merger, the 100% of the shares of common stock of YGY were
converted into and became 560,000,000 sha... 阅读全帖 |
|
p***i
发帖数: 2119 | 18 http://www.nawindpower.com/e107_plugins/content/content.php?con
Ex-AMSC Engineer Sentenced To Jail For Industrial Espionage
in News Departments > New & Noteworthy
by Wiebke Herding on Monday 26 September 2011
A former American Superconductor (AMSC) employee who admitted to selling
wind turbine secrets to Sinovel was convicted on Sept. 23 for fraudulent
data handling and distribution of trade secrets. Dejan Karabasevic was
sentenced to 12 months in jail, two years of probation and fined 200,000
e... 阅读全帖 |
|
c********a
发帖数: 32 | 19 WSJ: regulators seize unit of PMI Group Inc
CHICAGO (MarketWatch) -- Insurance regulators in Arizona have taken over the
main subsidiary of mortgage insurer PMI Group Inc. PMI -14.58% , the Wall
Street Journal reported Saturday. PMI Mortgage Insurance Co. will start
paying 50% of claims starting Monday, with the remainder deferred, according
to its website, the newspaper said. The seizure of the company, outlined in
an Oct. 20 court order, comes two months after Arizona ordered the company
to st... 阅读全帖 |
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j*****l
发帖数: 440 | 20 是有点堵。但有点不一样。人filed的ch11，只是破产保护，并不是彻底破产。咋样折
腾故事还很多，特别是这航空公司，说不清道不明的事情多的是，彻底破产把所有
shareholder wipe out的路还有得走。所以，如何好消息和方案的刺激都会把股票价格
折腾得翻番。何况现在市场剩下不到一亿了，可这公司还有900架飞机呢。
我要是天朝，我就把它给买了，这多好的事机会啊！
AMR Corporation operates in the airline industry. The company, through its
principal subsidiary, American Airlines, Inc., provides scheduled jet
service to approximately 160 destinations throughout North America, the
Caribbean, Latin America, Europe, and Asia. American Airlines, Inc. also
operates as a schedule... 阅读全帖 |
|
r*m
发帖数: 16380 | 21 Yesterday, Hartford Financial Services Group Inc. ( HIG ) declared its 2012
core earnings guidance of $3.30-3.60 per share in an investors' meeting. The
company also revealed its fourth-quarter earnings expectations of 80-85
cents per share but lowered the 2011 guidance to $3.27-3.32 per share from $
3.70-3.90 per share, which was announced in February this year.
In comparison, The Zacks Consensus Estimate for the fourth quarter of 2011
is currently 84 cents per share, down 21% year over year. T... 阅读全帖 |
|
z**t
发帖数: 211 | 22 要是夜里看新闻就好，今天早上就开始All in。
这个公司拿到了新的溢价融资，证明了其真实性。只要是真的，不是scam，我不怀疑
这种公司的盈利性，当然别出矿难事故就行了。
很快这个公司的EPS会变成正数，然后公司股价很快就会到2.0以上
China Shen Zhou Reports Record 2011 Fourth Quarter And Fiscal Year Revenues
Now - PR Newswire via Comtex
China Shen Zhou Mining & Resources, Inc. ("China Shen Zhou" or the "Company"
) (NYSE AMEX: SHZ), a Company engaged in the exploration, development, minin
g and processing of fluorite, barite, zinc, lead, copper, and other nonferro
us metals in China, today announced record r... 阅读全帖 |
|
k********8
发帖数: 7948 | 23 http://www.ft.com/cms/s/0/26d2c476-9a0d-11e1-accb-00144feabdc0.
Industrial & Commercial Bank of China has gained US approval to purchase an
American bank, marking a watershed moment for Chinese lenders looking to
gain a foothold in the US.
ICBC’s purchase of the US subsidiary of Hong Kong’s Bank of East Asia
marks the first time the Federal Reserve has allowed a Chinese institution
to buy an American bank and industry lawyers said it would spur dealmaking
by Chinese institutions, among the bigge... 阅读全帖 |
|
j****y
发帖数: 123 | 24 Glancy Binkow & Goldberg LLP Announces Class Action Lawsuit Against New
Oriental Education & Technology Group Inc.
27 minutes ago - BusinessWire via Comtex
Notice is hereby given that Glancy Binkow & Goldberg LLP has filed a class
action lawsuit in the United States District Court for the Central District
of California on behalf of a class consisting of all persons or entities who
purchased the American Depositary Shares ("ADSs") of New Oriental Education
& Technology Group Inc. ("EDU" or the "C... 阅读全帖 |
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C********1
发帖数: 5281 | 25 It primarily conducts its operations through its Hong Kong subsidiary, Light
In The Box Limited and its Peoples Republic of China subsidiary, Lanting
Jishi.
有小中概的嫌疑。 |
|
S**Y
发帖数: 1710 | 26 LONDON/ATHENS (Reuters) - Greece's biggest lenders, National Bank of Greece
and Piraeus plan to put their troubled loans into separate "bad banks" in
order to restore consumers' confidence in the rest of their business, the
banks' executives told Reuters.
National Bank of Greece (NBG) deputy chief executive Petros Christodoulou
said he was also talking to private investors about a joint venture that
would involve them taking on a minority stake in some small and mid-sized
business loans.
Bad ban... 阅读全帖 |
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m******u
发帖数: 12400 | 27 我的博客
[回复] [回信给作者] [本篇全文] [本讨论区] [修改] [删除] [转寄] [转贴] [收藏]
[举报] [ 1 ]
发信人: gc01 (gc01), 信区: Military
标 题: 2老中科学家偷玉米种子被逮捕ZT
发信站: BBS 未名空间站 (Fri Dec 13 14:58:43 2013, 美东)
Chinese Ag Scientists Charged With Stealing Patented Seeds
by SCOTT NEUMAN
December 12, 2013 9:11 PM
Two agricultural scientists from China have been accused of trying to steal
patented seeds from a biopharmaceutical company in Kansas.
Separately, six men from China, including the CEO of a seed corn subsidiary... 阅读全帖 |
|
S******6
发帖数: 3138 | 28 Value Stock Focus: Hercules Offshore, Inc. (NASDAQ:HERO)
August 7, 2015 1:36 pm·
Zacks Research has given Hercules Offshore, Inc. (NASDAQ:HERO) a top value
style score. The score is derived from various criteria that identify
quality stocks with a long history of solid returns. Value investors seek
stocks that trade at a lower price relative to key fundamentals such as
sales, earnings and dividends. Value stocks often have a low price to book
and price to earnings ratio. When the market does not... 阅读全帖 |
|
发帖数: 1 | 29 2007 ................................................... 11.0 5.5 5.5
2008 ................................................... (9.6) (37.0) 27.4
2009 ................................................... 19.8 26.5 (6.7)
看最近三年的营收，最惨的经济危机一年已经过去了，甚至在过后的一年还有个巨大的
反弹，这种20%左右的收益，刚刚在2017年有过，不知道后面还会不会有。
Charlie and I avoid businesses whose futures we can’t evaluate, no matter
how exciting their
products may be. In the past, it required no brilliance for people to
foresee the fabulous growth
that awaited su... 阅读全帖 |
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d*c
发帖数: 588 | 30 After a single day, Facebook is pushed out of China again
Just one day after Facebook gained permission to open a subsidiary in China,
the government pulled the business filing and began to censor mentions of
the news. An anonymous source tells The New York Times that Facebook no
longer has permission to launch the startup incubator it had planned.
Facebook planned to open up a $30 million subsidiary called Facebook
Technology (Hangzhou) and run a startup incubator that would have made small
inv... 阅读全帖 |
|
l**7
发帖数: 3940 | 31
\ slb \ SERVICE LAW BOOKS MENU \ IMMIGRATION AND NATIONALITY ACT \ INA: ACT
203 - ALLOCATION OF IMMIGRANT VISAS
Previous Document Next Document
INA: ACT 203 - ALLOCATION OF IMMIGRANT VISAS
Sec. 203. [8 U.S.C. 1153]
(a) Preference Allocation for Family-Sponsored Immigrants. - Aliens subject
to the worldwide level specified in section 201(c) for family-sponsored
immigrants shall be allotted visas as follows:
(1) Unmarried sons and daughters of citizens. - Qualified immigrants who are
t... 阅读全帖 |
|
m*******l
发帖数: 12782 | 32 ☆─────────────────────────────────────☆
Stevens009 (Stevens009) 于 (Wed Oct 12 15:53:51 2011, 美东) 提到:
3012 这个bill烙印的70%不分EB1 EB2 EB3吗？那通过的话EB2C是不是也完蛋了？请高
人指点呀？
☆─────────────────────────────────────☆
alexx (panda in love~八胖~饲羊员~水木十年) 于 (Wed Oct 12 15:54:55 2011, 美东) 提到:
不会。俺不会完蛋。
☆─────────────────────────────────────☆
coolaladdin (我喜欢油灯和戒指) 于 (Wed Oct 12 15:56:33 2011, 美东) 提到:
category还是存在的，你说的情况不会发生。
☆─────────────────────────────────────☆
Stevens009 (Stevens009) 于 (Wed Oct ... 阅读全帖 |
|
s****9
发帖数: 1397 | 33 F,G,H,I,J,K明显是并列关系，当然，具体执行的肯定会有细则。爱喷的人不欢迎进入
此贴，谢谢
(b) PREFERENCE ALLOCATION FOR EMPLOYMENT
BASED IMMIGRANTS.—Section 201(b)(1) (8 U.S.C.
12 1151(b)(1)) is amended by adding at the end the fol13
lowing:
14 ‘‘(F) Derivative beneficiaries as described
15 in section 203(d) of employment-based immi16
grants under section 203(b).
17 ‘‘(G) Aliens with extraordinary ability in
18 the sciences, arts, education, business, or ath19
letics which has been demonstrated by sus20
tained national or internationa... 阅读全帖 |
|
D***1
发帖数: 200 | 34 欢迎讨论，谩骂的请滚一边去。
From Outline
On the employment green card categories, the bill exempts the following
categories from the annual numerical limits on employment-based immigrants:
derivative beneficiaries of employment-based immigrants; aliens of
extraordinary ability in the sciences, arts, education,
business or athletics; outstanding professors and researchers; multinational
executives and managers; doctoral degree holders in STEM field;
and physicians who have completed the foreign residency requ... 阅读全帖 |
|
g******4
发帖数: 6339 | 35 A company owned by an investor group led by Madison Dearborn Partners plans
to pay as much as $200 million for an Alcatel-Lucent S.A. subsidiary.
The Madison Dearborn company, which includes technology investor CoVant, is
buying the LGS Innovations satellite-communications subsidiary. LGS also
supplies optical routers and other secure-networking products and services
to the U.S. security and defense industry.
Half of the price will be paid when Chicago-based private-equity firm
Madison Dearborn ... 阅读全帖 |
|
S***A
发帖数: 40 | 36 Oct 2,2014 - Time: 6:30 am - 9:00 pm
Career fair of Kelun Pharmaceutical Research Institute (科伦制药中美职位招聘
宣讲会)
When: Oct-2-2014 Time: 6:30 PM - 9:00 PM
Where: Morrison & Foerster LLP, 12531 High Bluff Drive, Suite 100, San
Diego, CA 92130
Speaker: Dr. Jingyi Wang, Vice President, Kelun Pharmaceutical
Organizer: SABPA and Kelun Pharmaceutical
Note: Light dinner will be provided
Background and Event Summary
Founded in 1996, Kelun Group has developed into a modern pharmaceutical
group, wit... 阅读全帖 |
|
l**t
发帖数: 6971 | 37 美宣部和中宣部一样，从来是口号为主。唯一区别是美国有两派，中国只有一派。
美宣部喊口号，但是咱得先搞清事实，再写长篇大论对不对？
首先，收税是对profit，不是对sales。所以不可能象某些人说的，多收20%的税，
成本就增加20%。而且就算不收税，Cisco打价格战也是打不过华为的。
第二，某些同学张口就来，说外国都收15%，现在美国收人家35%，公司就失去竞争
力了。问题是哪个国家的公司税是15%？咱举例子要有事实根据对不对？正经有
市场做生意的国家哪里有这么低的。发达国家，英法德日等等，基本都是30%以上。
印度我刚查了是40+%。中国两税合一以后是25%。
如果就差这么一点儿，为什么公司们这么大反弹呢？关键是有少数流氓国家，真的只
收很低。除了那些臭名昭著的岛国们，还有一个就是爱尔兰（10%）。爱尔兰自己国家
市场很小，但是Google Microsoft Apple等等，全都在那儿开subsidiary。
我们公司也这么搞（根据公开报道啊，内部消息我可不知道）。用很低的价钱把产品
先卖到爱尔兰的subsidiary（叫transfer pricing），再从爱尔兰卖出去。 |
|
t********1
发帖数: 266 | 38 Amazon has more subsidiary companies in California including Alexa, A2Z,
A100, A9, etc. But hey, Amazon and these subsidiaries are seperate business
entities instead of branches, and these units sell not a single product at
all while provide jobs to CA. I doubt Sacromento is NC to such a degree. |
|
c******k
发帖数: 1251 | 39 two upcoming events:
Feb 22 (Wed), Sourcing Innovation [rescheduled]
These days, everybody is getting on the innovation bandwagon - companies,
business schools, and even politicians, but where does innovation come from?
How can YOUR company identify these sources and use them to its advantage
in an increasingly competitive and volatile global marketplace? If you are
planning to build an innovative business from the ground up or boost
innovation within your existing venture, this event is for you... 阅读全帖 |
|
c******k
发帖数: 1251 | 40 This is a reminder of the upcoming Feb events!
Feb 22 (Wed), Sourcing Innovation
These days, everybody is getting on the innovation bandwagon - companies,
business schools, and even politicians, but where does innovation come from?
How can YOUR company identify these sources and use them to its advantage
in an increasingly competitive and volatile global marketplace? If you are
planning to build an innovative business from the ground up or boost
innovation within your existing venture, this eve... 阅读全帖 |
|
m******i
发帖数: 9479 | 41 http://www.mendosa.com/low_carb_low_gi_foods.htm
My Favorite Low Carb
and Low GI Foods
By David Mendosa
More and more people with diabetes, myself included, are turning to low
glycemic and low carb foods to help them control their condition.
Unavailable carbohydrates are...fiber.
Some of the low carb and low GI foods that I can recommend to others are
listed below. I have tested almost all of them and note the exceptions.
If you go to a glycemic index looking for very low GI foods you might be
c... 阅读全帖 |
|
d**y
发帖数: 18174 | 42 想白菜化肯定得指望中国。这两家互相斗殴，看的我一头雾水
December 23, 2006
Garmin Obtains Complete Victory on TomTom Patents, Will Pursue Own Patent
Claims Against TomTom
CAYMAN ISLANDS/December 23, 2006/PR Newswire - Garmin Ltd. (Nasdaq: GRMN)
announced today that it has received a decision from the United States
District Court for the Western District of Wisconsin on pending cross
motions for summary judgment filed by Garmin and TomTom in their pending
patent litigation. The Court’s ruling gave Garmin a complete victory... 阅读全帖 |
|
n*********e
发帖数: 25274 | 43 Today, the Dunlop brand and logo is used for these products:
Automobile
Dunlop Tyres and Dunlop Tires:
owned in Europe and North America by Dunlop Tyres, a joint venture 75% owned
by Goodyear and 25% by Sumitomo Rubber Industries (the result of a 1999
deal)
owned 100% by Goodyear in Australia (the result of deals in 1987 and 2006
with Dunlop Australia)
owned by Sumitomo in Asia (the result of the acquisition from Dunlop Rubber
in 1985)
owned in India by the Ruia Group (the result of the sale of ... 阅读全帖 |
|
l******m
发帖数: 31446 | 44 来自主题: LeisureTime版 - 开阔和雄奇 Wiki说：
It was founded in Hibbing, Minnesota, in 1914 and incorporated as The
Greyhound Corporation in 1929. The headquarters offices are at 350 North St.
Paul Street in downtown Dallas, Texas, under the ownership of British
transport firm FirstGroup, which operates Greyhound as an independent
subsidiary and a division of FirstGroup America.[2]
Along with its flagship Greyhound brand, and the subsidiary Greyhound
Express brand, the company also operates or co-operates BoltBus,[3] NeOn and
YO! Bus... 阅读全帖 |
|
c****3
发帖数: 265 | 45 You don't know nothing yet!
Items sold by Amazon.com LLC, or its subsidiaries
Items sold by Amazon.com LLC, or its subsidiaries, and shipped to
destinations in the following states are subject to tax:
Kansas
Kentucky
New York
North Dakota
Texas
Washington
No sales tax is charged when purchasing gift cards; however, purchases paid
for with gift cards may be subject to tax. |
|
z****e
发帖数: 54598 | 46 Microsoft to bring ‘Open Java’ to Azure cloud, Windows Server
July 25, 2013 Written by Jonathan Brandon
PrintPrint EmailEmail
The partnership will see MS Open Tech and Azul Systems deliver an Open JDK-
based distro for Azure and Windows Server
MS Open Tech and Azul Systems partner to deliver an Open JDK-based distro
for Azure, Windows Server
MS Open Tech, Microsoft’s open source-focused subsidiary announced a
partnership with Azul Systems on Wednesday that will see the two bring the
Open JDK imp... 阅读全帖 |
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h*********b
发帖数: 223 | 47 Consolidated financial statements present all of the following except the
A. individual assets and liabilities of the parent company
B. individual assets and liabilities of the subsidiary.
c. total revenues and expenses of the subsidiary.
d. all of these are presented in consolidated financial statements
E. none of the above is the corret anwser.
不知道该选择哪个，请知道的前辈说说该选择哪项？
－拿到答案了，选E. |
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k*******e
发帖数: 13 | 48 Has anyone familiar with international tax return?
i really appreciate if you could help?
1. U.S company has a branch in Canada , and a wholly owned subsidiary in
Singapore, Singapore established a wholly owned subsidiary in China. US
company is not a manufacture and has R&D $500,000 and all performed in the
US and use the sales method for sourcing R&D. How should i make
apportionment?
Thanks! |
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b**y
发帖数: 400 | 49 我用的是Becker的cpa review。
在FAR 的F3-36~37有个concept exercise。
题干说了有个价值100,000刀的identifiable intangible asset （就是那个in
process R&D)will be amortized over 8 years。但F3-37最后一段话说到年末计算
investment in subsidiary的问题的时候，并没有考虑到identifiable intangible
asset fair value的amortization。
我个人觉得年末的时候，这个identifiable intangible asset fair value和
investment in subsidiary都应该减少12,500刀啊。或者做impairment test啊。这个
identifiable intangible asset fair value的balance不应该8年10年后都还在账上吧
？？
满脑子问号飘扬中。。。。
恳请各位同学赐教！谢谢啊！ |
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t******f
发帖数: 509 | 50 You need to obtain a copy of the contract agreement between the parent and
the subsidiary, then read it carefully to determine whether it should be
treated as income or capital injection (equity).
Based on the frequency of the payments and what it's used for, it does
look more like project installment payment by substance, which should be
recognized as revenue to the subsidiary based on the project contract
term. JE should be debit cash, and credit revenue. |
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