ôn thi chứng chỉ cpa

... nh thông qua giá th tr ng.ể ượ ị ị ườ Khi không có m t trong hai đi u ki n nói trên thì giá tr thanh lý c a TSCĐ vô hìnhộ ề ệ ị ủ đ c xác đ nh b ng không (0).ượ ị ằ 19 s h u c a c đông thi u ... ch toán theo chu n m c k toán “Côngả ầ ư ộ ệ ả ạ ẩ ự ế c tài chính”, k t khi doanh nghi p đó không còn là công ty con n a và cũng không trụ ể ừ ệ ữ ở thành m t công ty liên k t nh đ nh nghĩa ... ằ ứ ề ả sinh chi phí. - Tr ng y u:ọ ế Thông tin đ c coi là tr ng y u trong tr ng h p n u thi u thông tinượ ọ ế ườ ợ ế ế ho c thi u chính xác c a thông tin đó có th làm sai l ch đáng k báo cáo...

Ngày tải lên: 27/10/2012, 16:34

... The Vietnamese to American in search of a new life. a. intended b. emigrated 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 33 Pronunciation 1. a. girl b. stir c. giraffe ... import more than 3 billion dollars' worthy of Italian clothing, jewelry, and shoes. a. Americans b. more c. worthy d. clothing  c 10. Akuce Ganuktibm, she spent her life working ... is plenty of sunshine. a. when b. where c. which d. whom  b d. villages  b 30. This is the school-girl hair is long and smooth. a. who b. whom c. whose d. which  c 31....

Ngày tải lên: 17/10/2013, 23:15

... coincidence  c 26. I have some exercises I must finish tonight. a. who b. which 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 34 Pronunciation 1. a. great b. leak c. peak ... leg was broken. a. whose b. which c. when d. running away  b 34. He was the third man was killed in this way. a. that b. whom c. whose d. which  a 35. You gave me the example ... customer. a. done b. done c. made d. said  c 32. Sue hadn't seen her brother for thirty years and they recognized each other instantly. a. yet b. so c. despite d. also  a...

Ngày tải lên: 20/10/2013, 18:15

... drive a lorry. This means he a lorry. a. has stopped driving b. is used to driving c. got used to driving d. still drives  a 42. Her husband often blames her for everything goes wrong. ... d. epidemic  b 30. The man lives in this house works in the city. a. who b. whom c. whose d. which  a 31. I have no reservation in you this company. a. recommending b. recruiting ... wonderful.” a. of b. with c. to d. at  a 38. What is the name of the man wife is working at this hospital? a. who b. whom c. whose d. which  c 39. Unless he now, he won't have...

Ngày tải lên: 20/10/2013, 19:15

... hadn't slept weeks. a. by / in b. with / in c. by / for d. with / for 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 36 Pronunciation 1. a. burden b. burglar c. ... you think of Daisy’s condition?" " I recommend as much as possible." a. her to rest b. her rest c. that she rests d. that she rest  d 44. "I don't like this ...  b 4. a. leap b. cheap c. pear d. peach  c 5. a. mother b. bottle c. some d. nothing  b 6. a. sparrow b. pardon c. remark d. party  a 7. a. employ b. empower c....

Ngày tải lên: 24/10/2013, 17:15

... had told me earlier she was, I could have understood her. a. who b. which 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 37 Pronunciation 1. a. meat b. heat c. defeat ... b. Sorry, I couldn't get over it. c. My apologies, something turned out. d. Sorry, I wouldn't see you out.  a 19. My aunt, you met at my birthday’s ... so sick that her mother had to send the doctor. a. in b. for c. to d. with  b 25. The thief climbed into the shop window with great difficulty. a. too big b. a lot of c. most b....

Ngày tải lên: 24/10/2013, 17:15

... and had good . a. confederations b. prerequisites c. products d. prospects 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 38 Pronunciation 1. a. great b. cheap c. sea ... 45. We brought almost everything in the window. We brought everything. a. nearly b. scarcely c. hardly d. already  a 46. USA's ... co-operate b. wouldn't co-operate c. not to co-operate d. to not co-operate  c 13. He thinks he hears someone the door. a. trying open b. trying to open c. try opening d. try to...

Ngày tải lên: 29/10/2013, 00:15

... 21. When she went into the bathroom, he had nothing on. a. was wearing nothing b. was cracking a book c. was doing nothing d. was covering nothing  a 22. Nowadays, many people yoga to ... Although c. While d. Since  a 34. The woman was accused stealing the bag. 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 39 Pronunciation 1. a. spell b. hero c. step ...  d 39. We’ve gone up by 15% in this factory. a. activity b. liability c. productivity d. product  c 40. They are charged with a motorcycle. a. thieving b. stealing c. burgling...

Ngày tải lên: 29/10/2013, 00:15

... you? What with it? a. have you done b. have you been doing c. are you doing 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 54 Pronunciation 1. a. serve b. pervert c. ... stars in . a. space b. a space c. the space d. this space  a 50. "How long here?" "Exactly four years today. I'm thinking of changing my job next year." a. ... neither b. Neither can plants c. Plants neither d. Neither plants  d 33. Our flat is the third floor of the building. a. at b. on c. in d. above b. Never c. None d. Not only  a...

Ngày tải lên: 29/10/2013, 00:15

... time of day." a. of b. at c. about 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 40 Pronunciation 1. a. thief b. client c. piece d. niece  b 2. a. recent ... colonizer b. activist c. freewheel 47. you can swim or not, I advise you not to go swimming in this river. a. Provided b. Unless c. Whether d. As long as  c 48. Could you send me your ... Please turn on the fan. It is very hot. a. go on b. switch on c. take on d. put on  b 16. This plane's ticket is only for the dates shown and can’t be changed. a. valid b. useful...

Ngày tải lên: 07/11/2013, 09:20

... Please turn on the fan. It is very hot. a. go on b. switch on c. take on d. put on  b 16. This plane's ticket is only for the dates shown and can’t be changed. a. valid b. useful ... both c. election d. citizens  c 47. you can swim or not, I advise you not to go swimming in this river. a. Provided b. Unless c. Whether d. As long as  c 48. Could you send me your ... irregularity. a. transaction b. contract c. contractor d. translation  b 39. The population of this town is to double over the next few years. a. probably b. likely c. certainly d. definitely...

Ngày tải lên: 07/11/2013, 22:15

... d. did  c 30. "Did you hear the bell ring at midnight?" "I didn’t hear anything. I was that I didn’t wake up." a. very tired b. such tired c. so tired d. enough ... said to in Paris. a. living b. been living c. be living d. being living  c 32. "Is this her hometown?" "No. She’s only lived here " a. a few years ago b. for a few...

Ngày tải lên: 07/11/2013, 22:15

... 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 42 Pronunciation 1. a. spread b. speak c. ... stroller b. wanderer c. walker d. sleepwalker  d 47. "Do you think Betty speaks Chinese very fluently?” "I think so. She it since she was in primary school.” a. has been studying ... 30. I wish to buy of the same. a. qualities b. sums c. packages d. quantities  d 31. This sight me of my childhood. a. excuses b. reminds c. forgets d. remembers  b 32. The...

Ngày tải lên: 07/11/2013, 22:15

... are reporters. a. newspapers b. newspaper c. newspaper’s d. newspapers’ 60 BÀI TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 1 I. Pronunciation: 1. a. country b. fun c. summer ... of the girl who worked in that company died. a. the girl b. who c. worked d. died  a 10. This lesson is such long that I have written it for 30 minutes. a. is b. such c. that d. have ... truth > d 2. a. trouble b. flu c. tooth d. shoe > a 3. a. heart b. turn c. early d. third > a 4. a. song b. one c. long d. gone > b 5. a. fork b. fall c. wrong d. caught...

Ngày tải lên: 15/12/2013, 08:15

... TEST ÔN THI CHỨNG CHỈ ANH VĂN QUỐC GIA ( BẰNG C) TEST 2 I. Pronunciation: 1. a. wear b. ear c. hear d. nearly > a 2. a. earn b. third c. where d. dirty > c 3. a. purple b. thirst ... Labor Party. a. conservative b. liberal c. socialist d. socialism > c 20. The girl me this gift is my best friend. a. presented b. was presenting c. presenting d. be presenting  ... c. weighed d. to weigh >a 42. "My friend was going to call me as soon as he arrived this morning, but he didn't call." "He the train." a. had to miss b. should...

Ngày tải lên: 15/12/2013, 08:15

Ngày tải lên: 15/12/2013, 08:15

Ngày tải lên: 15/12/2013, 08:15

Ngày tải lên: 15/12/2013, 08:15

Ngày tải lên: 15/12/2013, 08:15