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đề thi tiếng anh chuyên nghành kế toán

De thi Tieng Anh chuyen lop 10

De thi Tieng Anh chuyen lop 10

Tiếng anh

... have to is to a new idea that will enable us to make a 1……… lot of money a think over b think out c think about d think up As I was a stranger in that country I was not with some of their ... (0.5m) neat (0.5m) long face, thin lips, sunburned/ well Eyes up nose, full lips blue, long eyelashes straight nose (1m) thick eyebrows made up pale grey eyes (0.5m) with thin eyebrows (1m) Complexion ... friendly letter): Cần đa dạng sử dụng từ phù hợp với cấu trúc thư ( thân thi n, ngôn ngữ đơn giản, kết cấu chặt chẽ, nêu ý kiến thi t thực.) (10m) …………………….THE END………………………… page 16 ...
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Tiếng anh chuyên nghành kết toán kiểm toán phần 4

Tiếng anh chuyên nghành kết toán kiểm toán phần 4

Kế toán - Kiểm toán

... earnings columns This credit represents income for the year that must be added to retained earnings to complete the preparation of a formal statement of retained earnings Within the retained ... inventory, sell the inventory on account, and collect the receivable); this is usually less than one year In listing assets within the current section, the most liquid assets should be listed first ... not formally prepare and book adjusting entries every month A worksheet approach can be used for this purpose Or, an auditor may use a worksheet to prepare financial statements that take into account...
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Tiếng anh chuyên nghành kết toán kiểm toán  phần 1

Tiếng anh chuyên nghành kết toán kiểm toán phần 1

Kế toán - Kiểm toán

... đến phân chia hợp lý lĩnh vực kế toán : kế toán tài kế toán quản trị Kế toán tài liên quan đến việc báo cáo thông tin cho đối tượng bên doanh nghiệp; Ngược lại kế toán quản trị chủ yếu liên quan ... these interested parties ĐỊNH NGHĨA KẾ TOÁN Có vẻ phù hợp để bắt đầu với định nghĩa thông thường kế toán Kế toán hàng loạt khái niệm kỹ thuật sử dụng để tính toán báo cáo thông tin tài đơn vị kinh ... biết am hiểu đắn kế toán không đến cách dễ dàng Nó đến có tâm làm việc chăm Nhưng bạn kiên trì, bạn ngạc nhiên mà bạn khám phá kế toán Kiến thức kế toán có giá thành công doanh nghiệp Và bạn...
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Tiếng anh chuyên ngành kế toán kiểm toán

Tiếng anh chuyên ngành kế toán kiểm toán

Kế hoạch kinh doanh

... đến phân chia hợp lý lĩnh vực kế toán : kế toán tài kế toán quản trị Kế toán tài liên quan đến việc báo cáo thông tin cho đối tượng bên doanh nghiệp; Ngược lại kế toán quản trị chủ yếu liên quan ... these interested parties ĐỊNH NGHĨA KẾ TOÁN Có vẻ phù hợp để bắt đầu với định nghĩa thông thường kế toán Kế toán hàng loạt khái niệm kỹ thuật sử dụng để tính toán báo cáo thông tin tài đơn vị kinh ... biết am hiểu đắn kế toán không đến cách dễ dàng Nó đến có tâm làm việc chăm Nhưng bạn kiên trì, bạn ngạc nhiên mà bạn khám phá kế toán Kiến thức kế toán có giá thành công doanh nghiệp Và bạn...
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Một số đề thi tiếng anh chuyên ngành kinh tế

Một số đề thi tiếng anh chuyên ngành kinh tế

Anh văn thương mại

... 45 C 46 C 47 D 48 A 49 A 50 A - 24 - SỞ GD - ĐT TIỀN GIANG ĐỀ KIỂM TRA ĐỀ NGHỊ – ANH VĂN 12 Trường THPT Đốc Binh Kiều ĐỀ THI MƠN TIẾNG ANH LỚP 12 ( gồm trang ) Tổ Ngoại ngữ ( Chương trình: Unit ... - ĐỀ KIỂM TRA ĐỀ NGHỊ – ANH VĂN 12 SỞ GD - ĐT TIỀN GIANG Trường THPT Đốc Binh Kiều A 11 C 21 A 31 B 41 B D 12 A 22 D 32 D 42 D B 13 B 23 C 33 D 43 B A 14 B 24 B 34 B 44 C ĐÁP ÁN ĐỀ THI MƠN TIẾNG ... SỞ GD - ĐT TIỀN GIANG ĐỀ KIỂM TRA ĐỀ NGHỊ – ANH VĂN 12 SỞ GD - ĐT TIỀN GIANG ĐỀ KIỂM TRA ĐỀ NGHỊ TRƯỜNG THPTBC TRẦN HƯNG ĐẠO Năm học : 2006-2007 ...
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Tiếng anh chuyên ngành kế toán part 2

Tiếng anh chuyên ngành kế toán part 2

Anh văn thương mại

... be increased by $3,600 a year, from $96,400 to $100,000 Now, moving on, how much you think your sales will be this year? Pat: I’m confident that sales will be $720,000 or even a little better The ... add up to $65,000 But there is only $35,600 cash on hand This leaves a cash shortage of almost $30,000 ($65,000 less $35,600) Do you think that will force me to Using Financial Statements cut ... goods sold, or $40,000 This $40,000 will more than cover the cash shortage of $30,000 Pat: That’s a perfect solution! Now, can we see how the balance sheet would look in this case? Kim: Sure When...
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Tiếng anh chuyên ngành kế toán part 3

Tiếng anh chuyên ngành kế toán part 3

Anh văn thương mại

... 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? Similarly, the first issue in analyzing financial statements is: Can this company survive? Business survival means being ... will, in fact, be paid in cash But that will take place in the future and is not a cash outf low in this year Going back to the Cash Flow Statement, notice that it ties in neatly with our balance...
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Tiếng anh chuyên ngành kế toán part 4

Tiếng anh chuyên ngành kế toán part 4

Anh văn thương mại

... 5, or about 70 days Whether this is good or bad depends on industry standards Companies in the autoretailing or the furniture-manufacturing industry would accept this ratio In the supermarket ... Sales and Gross Profits each year Despite this favorable result, the Net Income has remained virtually unchanged at about $84,000 for each year To learn why this is the case, we need to convert expenses ... $21,600/$120,000 After Tax 30% 18% This ratio indicates the raw (or basic) earning power of the business Raw earning power is independent of whether assets are financed by equity or debt This independence exists...
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Tiếng anh chuyên ngành kế toán part 5

Tiếng anh chuyên ngành kế toán part 5

Anh văn thương mại

... Common Equity In summary: N1 S TA N1 × × = S TA CE CE This equation says that Profit Margin × Asset Turnover × Leverage = Return on Equity Also, this equation provides a financial approach to business ... or bankruptcy This type of information is of critical importance to present and potential creditors and investors There are several different methods of analysis for obtaining this predictive ... relieve future earnings of their burden We not claim that this was done in the case of Mason Dixon Bancshares, but its results are consistent with this practice Though exceptions like the Mason Dixon...
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Tiếng anh chuyên ngành kế toán part 6

Tiếng anh chuyên ngành kế toán part 6

Anh văn thương mại

... Time devoted to this task is not available for another and, therefore, there is an opportunity cost to consider The discussion and guidance that follows are organized around this recommended ... the first five steps in this search sequence is likely to locate almost 60% of all nonrecurring items.9 Continuing through steps six and seven will typically increase this location percentage ... Certified Public Accountants (AICPA) reveals that about one-third of the 600 companies in its survey use the single-step format and the other two-thirds the multistep.10 41 Analyzing Business Earnings...
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Tiếng anh chuyên ngành kế toán part 7

Tiếng anh chuyên ngành kế toán part 7

Anh văn thương mại

... 2.11 This summary highlights the rarity of extraordinary items under current reporting requirements Debt extinguishments represent the largest portion of the disclosed extraordinary items This ... investee’s results This principle caused Escalon to recognize its share of its investee’s loss in 2000 However, there is no cash outf low on Escalon’s part associated with simply recognizing this loss ... example was drawn Analyzing Business Earnings 51 frequent in the Bay Area However, the magnitude of this quake, at about 7.0 on the Richter scale, was probably enough for it to qualify as both unusual...
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Tiếng anh chuyên ngành kế toán part 8

Tiếng anh chuyên ngành kế toán part 8

Anh văn thương mại

... from research and development tax credits This feature of the tax law is designed to encourage R&D spending As with all other tax credits, continuation of this source of tax reduction requires that ... statement However, some large nonrecurring items underlie this net balance Notice the very large increase in the provision for environmental matters This increase is in turn offset in part by the sharp ... growth in this line item The location and careful analysis of the other income and expense note is especially important in the case of income statements with very little detail In this regard,...
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Tiếng anh chuyên ngành kế toán part 57

Tiếng anh chuyên ngành kế toán part 57

Anh văn thương mại

... automatically, sometimes from a third party’s fulfillment center Also, the payment is being processed electronically The electronic payment, usually through a third-party clearance house, must ... some cases access to the data entry and report distribution areas was also restricted Because everything was self-contained, control was not a major issue In the late seventies and early eighties, ... allowing them access to data Initially, these terminals were used for information inquiry Yet, even this limited function was tightly controlled by strict software access control and password protection...
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Tiếng anh chuyên ngành kế toán part 58

Tiếng anh chuyên ngành kế toán part 58

Anh văn thương mại

... “another third contributed only marginally to it.” The article’s last paragraph makes it clear that this is not a benign finding and places the blame squarely on corporate CEOs All this indicates ... return To lose sight of this simple fact or to succumb to the emotion and frenetic pace of M&A deal-making activities is a sure path to an unsuccessful result Our goal in this chapter is to identify ... the world This explosion in deal making might lead one to assume that mergers and acquisitions are an easy way for corporate managers to create value for their shareholders To assess this, we...
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Tiếng anh chuyên ngành kế toán part 59

Tiếng anh chuyên ngành kế toán part 59

Anh văn thương mại

... had quit or been fired, and the company’s third-quarter loss was an astounding $512 million As if all of this weren’t bad enough, DaimlerChrysler ’s third-largest shareholder, Kirk Kekorian, ... two, but the important thing to understand is that changes in share prices simply ref lect the market’s expectations about future cash f lows or their risk—nothing more and nothing less If investors ... acquisition announcement In spite of this, Quaker’s managers proceeded, pushing the deal through on the promise that Snapple would be the beverage industry’s next Gatorade This claim unfortunately ignored...
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Tiếng anh chuyên ngành kế toán part 60

Tiếng anh chuyên ngành kế toán part 60

Anh văn thương mại

... gains provisions cannot be executed solely to avoid tax payments A third option is to use the excess cash to acquire another company This strategy would solve the surplus funds “problem” and carry ... empirical evidence presented in section III that many transactions fail to meet this simple requirement The main point of this section is that value can only come from one source—incremental future ... using these criteria The companies on this shortened list should be first analyzed assuming they would remain as a stand-alone business after the acquisition This analysis should go beyond just...
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Tiếng anh chuyên ngành kế toán part 61

Tiếng anh chuyên ngành kế toán part 61

Anh văn thương mại

... executives should consider keeping the entities separate for some time period This allows each to operate comfortably within its own culture while at the same time learning to appreciate the strengths ... financial benefits, such as cash f lows, into a present single amount This approach is based on the concept that the value of something is its expected future benefits expressed in present value dollars ... alternative The second economic principle in valuation is the principle of substitution This states that the value of something tends to be determined by the cost of acquiring an equally desirable substitute...
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Tiếng anh chuyên ngành kế toán part 62

Tiếng anh chuyên ngành kế toán part 62

Anh văn thương mại

... peers at 22% This is due to ACME’s profit margin of 11%, as compared to its peers at 5% The purpose of the this part of Victoria’s analysis is to assess the risk factors of owning this business ... had a ratio of 1.6 while ACME had a current ratio of 1.0 This is likely due to ACME having a significant portion of its financing due within twelve months as opposed to longer term financing • ... first is the direct equity methodology Under this approach a company’s net income or cash f low is the basis to determine the value of the company’s stock This methodology either capitalizes net income...
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Tiếng anh chuyên ngành kế toán part 66

Tiếng anh chuyên ngành kế toán part 66

Anh văn thương mại

... external financial reporting His most recent publications in this area are chapters on Activity Based Accounting and Profit Planning for the third edition of The Portable MBA in Finance and Accounting ... exchange rates Transfer prices: Prices charged when goods or services are transferred either within firms (e.g., from one division of a firm to another) or between related firms (e.g., between ... Analysis (624 pages), also with Charles W Mulford, was published by John Wiley & Sons in 2000 A third book, The Financial Numbers Game, is under contract with John Wiley and should be published...
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ĐỀ THI TIẾNG ANH CHUYÊN QUỐC HỌC HUẾ (2009-2010)

ĐỀ THI TIẾNG ANH CHUYÊN QUỐC HỌC HUẾ (2009-2010)

Tiếng anh

... THE END SỞ GIÁO DỤC-ĐÀO TẠO ĐÁP ÁN KỲ THI TUYỂN SINH LỚP 10 CHUYÊN QUỐC HỌC THỪA THI N HUẾ Năm học 2009 - 2010 MÔN: TIẾNG ANH ... create an entirely different identity if they want to In some ways, this is a good thing For many people, it gives them the chance to things that they could never in real life For example, a person ... Most theories about the causes of this gap -(1) - the sexes have blamed the education -(2) - However, new research suggests that boys’ poor performance has nothing to -(3) - internal practices...
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