đề thi tiếng anh chuyên ngành kế toán

... Accounting and financial test (Time:45 minutes) Full name:…………………………………… There are 36 questions in this test Please not forget to fill in the correct test version number Good luck Which ratio is ... Budgeted Balance Sheet is with the main link between the Income Statement and the Balance Sheet This link is: Cash Retained Earnings Current Assets Long Term Liabilities 10 One way to improve ... President of the Company 11 Statistical methods can be used to improve the accuracy of forecasting This approach is particularly useful for forecasting sales since we are searching for the right

Ngày tải lên: 13/07/2016, 16:43

... ĐÀO TẠO TRƯỜNG ĐẠI HỌC SƯ PHẠM KỸ THUẬT HƯNG YÊN ĐỀ CƯƠNG BÀI GIẢNG TIẾNG ANH CHUYÊN NGÀNH TRÌNH ĐỘ ĐÀO TẠO: ĐẠI HỌC CHÍNH QUY NGÀNH ĐÀO TẠO: KẾ TOÁN (ACCOUNTING) Hưng Yên, năm 2016 Unit 1: Brands ... going to… You actually trust it to… … … … again One thing about brands is they add a lot of … and … and …, as well as giving you power to … things b Listen to the second part of the interview ... OVER TO YOU According to the report,an audit does several things.What is mentioned? What documents did the auditors look at? In what ways is this report different to those used in your country? 46

Ngày tải lên: 24/10/2017, 13:51

... 1ĐẠI HỌC NGÂN HÀNG TP HỒ CHÍ MINH KHOA NGOẠI NGỮ -o0o -TÀI LIỆU BỔ TRỢ MÔN TIẾNG ANH CHUYÊN NGÀNH KẾ TOÁN Trang 22 This book consists of three sections and is designed to meet the needs of students ... THREE extra words bookkeeping mobility inward investment forensic accounting 1 something that prevents something else from happening or makes it more difficult Trang 61.3 Use the correct ... operate their own training and examination systems, and make technical and ethical rules: these relate to accept ways of doing things _ (5) is the day-to-day recording of transactions _ (6)

Ngày tải lên: 06/05/2024, 16:40

... transitions • The first kind, the second kind, the third kind • The first type, the second type, the third type • The first group, the second group, the third group 6.3 Writing practice How many types ... lỏng - Tỷ suất tốn, tỷ suất lưu động - Doanh thu ròng - Tỷ suất kinh doanh - Tỷ suất (khả năng) sinh lợi - Phân tích hệ số/ tỷ lệ - Khả trả nợ - Tỷ suất khả toán - Phân tích xu hướng - Phân tích ... In a classification essay, a writer organizes, or sorts, things into categories Three steps to effective classification: Step 1: Sort things into useful categories Step 2: Make sure all the categories

Ngày tải lên: 25/02/2014, 08:46

... follows: 1. On a separate line item within the operating income section of the in- come statement (step one in the nonrecurring items search sequence). 2. Within the operating activities section ... disclosed inventory write- downs of $56.1 million for the third quarter of 1999, a store closure and reloca- tion charge of $46.4 million in the third quarter of 1999, and a $6.0 million reversal of ... The third option permitted other com- prehensive income to be reported directly in shareholders’ equity. It should 72 Understanding the Numbers come as no surprise that most firms have elected this

Ngày tải lên: 07/07/2014, 13:20

... transportation and refining. The principle geographic markets for this segment include all major oil and gas producing regions of the world. This segment also provides chemical technology solutions to ... fined actions and will be funded from operations and available credit facilities. 1996: During the third quarter of 1996, the Company recorded an unusual charge of $39.6 million. The charge consisted ... business, of Deutz AG (“ETD”) for $53.0 million, subject to certain post- closing adjustments. This acquisition is now part of Bird Machine Company and has been accounted for using the purchase

Ngày tải lên: 07/07/2014, 13:20

... values. This adjustment required a $21.9 million increase in Petrolite inventories to change them from cost to selling price. This meant that there was no profit margin on the subsequent sale of this ... effect of this nonrecurring item, $41.3 million, pushed the effective rate up to 49% for 1997. Because of this lack of deductibility for tax purposes, the pretax and after-tax amounts of this charge ... However, this temporary increase in the cost-of-sales percentage (cost of sales divided by sales) was not expected to persist in the future. We concurred with the Baker Hughes judgment and treated this

Ngày tải lên: 07/07/2014, 13:20

... of this, assuming we can guarantee a certain minimal volume.” “Now that sounds like your parents are getting their money’s worth. Have you summarized all of this?” “Sure have. You’re still thinking ... this?” “Sure have. You’re still thinking about a price of $80 for this book?” “My others have sold for that, and I think the demand for this might even be greater. So $80 is a good assumption.” “Okay. ... or, in this case, per-book rate of $57. I made a graph of this—what businesspeople call cost structure (see Exhibit 3.2).” 2 106 Understanding the Numbers Abbey thought she understood. “So this

Ngày tải lên: 07/07/2014, 13:20

... the same indif- ference point using this method—using the general rule: I think this is the better way to think about the Web-site alternative. Note, using this method, at 20,000 books per year ... accepting this order. If more than 3,800 would have bought anyway, we lose on this special order. Do you think 76% (3,800/ 5,000) of these people would buy from our Web site? I don’t think it ... looked into the Web-site contract, and I do think we will have to pay this charge of $2.50 per book (5% × $50). Summing up, the variable cost per book for this special order will be only $32.50 ($30

Ngày tải lên: 07/07/2014, 13:20

... “short-run” decision is often difficult. For this special offer, if accepted, will PBS assume that this will be the price in the future? Will other customers learn of this offer and expect the same terms? ... creditworthiness. This means a credit check with a payment processor. If credit is okay, then Books “ ” Us has to contact the book wholesaler it partners with to see if the book is in stock (this ... error between each data point and the fitted line. The mathematics underlying this technique are beyond the scope of this chapter, but the method is widely used and preferred when the data set

Ngày tải lên: 07/07/2014, 13:20

... round all our numbers to the nearest $5,000; but we think it’s close. This comes out to about $730 per lead ($875,000/1,200, rounded). We think this is a reasonable number given some industry benchmarks. ... others cannot copy? A sustainable strategy is based on doing things differently or doing dif- ferent things, not simply doing the same thing as other competitors only better. As noted above, it ... peo- ple spread throughout this building, they would say, ‘I process transactions’?” Dave jumped in this time: “Well, not really. While most of us are involved in this in some form, we also have

Ngày tải lên: 07/07/2014, 13:20

... ties have studied this peak load problem for decades and have developed demand-management solutions such as off-peak discounts. Can you do any- thing like this?” Dave answered this one. “Some ... ETN/ W understood this, it developed a short video that explained the transaction processing side of e-commerce and the cost and complexity of performing this function internally. This video made ... operations. This pool is a fixed pool since both the people and systems costs are independent of volume—our people now are nowhere near capacity but you can’t hire a half-person. The driver for this

Ngày tải lên: 07/07/2014, 13:20

... within company walls. This type of activity analysis is often done across the value system to understand how much value is being developed as a whole and who is capturing the majority of it. This ... “techie” at the other end. Where you fall in this range will dictate what you gain from this chapter. If you are fortunate to fall near the techie side, skim this chapter for ideas which you might ... become technologically enabled? The answer to this question will depend in part on the job you hold and the organization for which you work. However, at this time, when information technology is

Ngày tải lên: 07/07/2014, 13:20

... performed in this spreadsheet. For ex- ample, cost of goods sold is always equal to 32.75% of sales, and advertising is always equal to 12% of sales. Likewise, the income tax rate for this company ... each customer’s purchases and every- thing about the sales transactions, including the prices the customer paid, who sold it to him, how she paid, and so forth. This information can be retrieved ... contents of cell B21 would be changed to a new desired value, and any other cell that was affected by this change would immediately assume its new value. As mentioned earlier, most spreadsheet packages

Ngày tải lên: 07/07/2014, 13:20

... three-dimensional computer model built from laser scans of the customer’s body. Once this model is built, the customer can “try on” clothing on their computer screen to see how the actual clothes will look ... has announced your arrival to her cash register. While this scenario may sound fanciful, all of the technologies exist today that could make this fancy Information Technology and You 171 real. ... terms. This chapter describes the essential features of a budget and includes a comprehensive example of the preparation of a monthly budget for a small business. Although the focus of this chapter

Ngày tải lên: 07/07/2014, 13:20

... more material usage than had been expected. This is computed by multiplying the quantity variance (105,000 to 100,000) by the expected price ($3). This analysis reveals that the manufacturing ... really like to send your staff to the program, but the budget is just too tight this year.” Of course, the truth in this situation is that the trip is not a good use of business resources, regardless ... (the development of a business plan is discussed further in Chapter 9). The financial impact of this strategy is then assessed in the preparation of the budget. If the financial re- sults are

Ngày tải lên: 07/07/2014, 13:20

... Double exponential smoothing of Kellogg company’s quarterly sales (1990 –2000). 50403020100 Quarters Gamma (trend): Alpha (level): Smoothing Constants Double Exponential Smoothing Sales ($) 2,150,000 ... in this example. Forecasts and Budgets 189 Budgeted Accrued Expenses (34) Expenses are recognized in the income statement when incurred, regardless of the period in which they are paid. For this ... management in recent years on cash and the sources and uses of cash has made this an ever more useful management tool. This statement is usually prepared from data in the budgeted income statement

Ngày tải lên: 07/07/2014, 13:20

... productivity standards. I’ve tried doing this before and it’s not easy, let me tell you. For starters everyone seems to want perfection.” “The other thing that I think we need to be aware of,” added ... we wouldn’t have management breathing down our necks when we didn’t make it.” Budgets “Tell me one more thing, though,” said Tom. Why do we have to go to all this bother to develop standards. ... in the past, they have an excellent tool for beginning to plan for the future. I think we should be doing something similar! “If we do, we’ll have an idea whether the production staff is working

Ngày tải lên: 07/07/2014, 13:20

... bankruptcy. The urgency of this question is why current assets (which are expected to turn into cash within a year) and current liabilities (which are expected to be paid in cash within a year) are shown ... LIQUIDITY In the emergency room the first question is: Can this patient survive? Simi- larly, the first issue in analyzing financial statements is: Can this company sur- vive? Business survival means being ... convey much valuable information about the enterprise to anyone who knows how to analyze them. This informa- tion goes to the core of the organization’s business strategy and the effec- tiveness...

Ngày tải lên: 19/08/2013, 11:10

... 5, or about 70 days. Whether this is good or bad depends on industry standards. Companies in the auto- retailing or the furniture-manufacturing industry would accept this ratio. In the supermarket ... $21,600/$120,000 18% This ratio indicates the raw (or basic) earning power of the business. Raw earn- ing power is independent of whether assets are financed by equity or debt. This independence ... dividends. This makes debt less risky than equity to the investors, and so debt holders are willing to accept a lower rate of return than hold- ers of the riskier equity securities. This contrast...

Ngày tải lên: 19/08/2013, 11:10