... trị khấu hao còn lại ) là 4 đã được tính vào các tính toán của đề bài → Vậy , giá trị còn lại của máy móc đã được khấu hao đủ giá trị của nó 1,5 x 4 + 4 = 6 + 4 = 10 - Giá trị máy móc sẽ thu hồi ... CƯ 0 0 0 1,5 NCF 6 6 6 7,5 → NPV = 28,4437 KẾT LUẬN 10 Ta thấy, NPV của việc tiếp tục khai thác mỏ của công ty nhỏ hơn NPV của việc công ty cho đối tác thuê mỏ (16,558 < 28,4437 ). Do đó, ... vào dự án ban đầu (dự án làm film). d) Tác động của thuế đối với chi tiêu vốn * Bán một tài sản bằng giá trị sổ sách → không lời, không lỗ → Không phát sinh thuế * Bán một tài sản bé hơn giá trị
Ngày tải lên: 03/04/2014, 20:05
... Final Assessment ACCA Paper F8 (INT) Audit and Assurance June 2009 Final Assessment – Answers To gain maximum benefit, ... completed the final assessment questions and submitted them for marking KAPLAN PUBLISHING Page of 13 ACCA F8 (INT) Audit and Assurance © Kaplan Financial Limited, 2008 All rights reserved No part of ... and checked by the financial controller, and evidenced by signature KAPLAN PUBLISHING Page of 13 ACCA F8 (INT) Audit and Assurance Marks • (ii) Supplier details should be checked, periodically,
Ngày tải lên: 12/06/2019, 16:32
ACCA noter answer paper f8 acca f8 int aa interim assessment answers
... Interim Assessment ACCA Paper F8 (INT) Audit and Assurance June 2009 Interim Assessment – Answers To gain maximum benefit, ... completed the interim assessment questions and submitted them for marking KAPLAN PUBLISHING Page of 12 ACCA F8 (INT) Audit and Assurance © Kaplan Financial Limited, 2008 All rights reserved No part of ... review signed delivery notes, contracts, the pattern of payments, etc KAPLAN PUBLISHING Page of 12 ACCA F8 (INT) Audit and Assurance (ii) • For accounts confirmed, any differences should be thoroughly
Ngày tải lên: 12/06/2019, 16:33
Practice & Revision For Acca -Acca - Revision Book - .Pdf
... accountancy, finance and management ACCA provided multiple professional programs of qualifications in accounting and auditing inclusive FIA/CAT, ACCA certification The ACCA certification is considered ... one TOPIC ACCA ORGANIZATION AND QUALIFICATIONS CHAPTER ACCA ORGANIZATION AND QUALIFICATIONS 1.1 Review and Revision Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is ... offering the Chartered Certified Accountant qualification (ACCA) ACCA' s headquarters are in London with principal administrative office in Glasgow ACCA works through a network of over 104 offices and
Ngày tải lên: 19/03/2023, 02:01
Hoàn thiện quy trình kiểm toán chu trình mua hàng và thanh toán trong kiểm toán báo cáo tài chính do công ty kiểm toán và tư vấn tài chính (ACCA) thực hiện
... doanh nghiệp mua hàng trực tiếp kho phân xưởng sản xuất người bán chuyển quyền sở hữu Phương thức mua hàng theo hợp đồng: doanh nghiệp mua hàng theo hợp đồng ký kết, số hàng nhận doanh nghiệp ... xuất doanh nghiệp bao gồm hoạt động nối tiếp liên tục thành vịng tuần hồn, lặp lặp lại tạo nên chu kỳ sản xuất Theo cách nhìn nhà quản lý góc độ tài chính, q trình bao gồm chu trình nghiệp vụ ... quản lý và thực hiên tố t chu trinh này là điề u kiê ̣n cầ n để doanh nghiêp ̣ ̣ ̀ phát triển Chức chu trình mua hàng tốn Q trình mua vào hàng hố hay dịch vụ bao gồm khoản mục nguyên
Ngày tải lên: 18/04/2013, 10:07
Tài liệu ACCA từ BPP môn F1,
... topics will help you in higher-level business papers (ACCA papers P1 and P3). To access FIA and ACCA syllabuses, visit the ACCA website. http://www.accaglobal.com / The exam You can take this exam ... January 2012 issue of ACCA Student Accountant magazine contains an article on CBEs Ensure that you are familiar with this article http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf ... visit the ACCA website http://www.accaglobal.com/en/student/Exams/Computer-based-exams.html x TACKLING... options carefully – do not assume that it is identical The January 2012 issue of ACCA
Ngày tải lên: 05/01/2014, 00:18
Tài liệu ACCA mới nhất từ BPP môn F8,
... Learn Online free at www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check. ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum. Register and discuss ... as ACCA play a part in the regulation of the profession 5.1 Role of the ACCA Education and training of auditors... regulations on appointment, removal and resignation of auditors • ACCA/ ... bodies, eg ACCA Legislation will normally establish: • • Rights and... ACCA Education and training of auditors Implementation and enforcement of ethical requirements As a member of IFAC, ACCA
Ngày tải lên: 05/01/2014, 01:14
opentuition acca paper f5 december 2013
... OpenTuition. com so that all ACCA Students can benefit from free ACCA resources Print and share our poster 250,000 members can’t be wrong Free resources for ACCA students 100% Free Free ... Things in life are free FREE ACCA RESOURCES BY PAPER (free course notes / lectures / revision lectures / tests / ashcards and more - on line on http://opentuition.com /acca/ ) F1 Accountant in Business ... support on the forums ACCA QuAlifiCAtion Course notes December 2013 examinations For the latest free course notes, free lectures and forum support please visit opentuition.com /acca The besT Things
Ngày tải lên: 16/03/2014, 09:54
opentuition acca paper f7 december 2013
... support on the forums ACCA QuAlifiCAtion Course notes December 2013 examinations For the latest free course notes, free lectures and forum support please visit opentuition.com /acca The besT Things ... Things in life are free FREE ACCA RESOURCES BY PAPER (free course notes / lectures / revision lectures / tests / ashcards and more - on line on http://opentuition.com /acca/ ) F1 Accountant in Business ... Management P7 Advanced Audit & Assurance To fully benefit from these notes do not forget to watch free ACCA Lectures on OpenTuition.com website Paper F7 December 2013 Examinations Contents 1 Financial
Ngày tải lên: 16/03/2014, 11:41
ACCA’S SUITE OF ENTRY-LEVEL ACCOUNTING AWARDS EXPLAINED: Foundations in Accountancy ppt
... format, without prior written permission of ACCA © ACCA June 2010 12 ACCA 29 Lincoln’s Inn Fields London WC2A 3EE United Kingdom +44 (0)141 582 2000 www.accaglobal.com ... required for the ACCA Qualification. ADVANCED DIPLOMA IN ACCOUNTING AND BUSINESS To ensure greater articulation between Foundations in Accountancy and the ACCA Qualification, ACCA is also introducing ... without...more information Visit accaglobal.com/fia for the latest information and developments on Foundations in Accountancy You can contact ACCA Connect – ACCA? ??s global customer services
Ngày tải lên: 29/03/2014, 14:20
tài liệu học acca p7
... Partners to use the one year extension permitted by the IFAC and ACCA Code of Ethics and remain in place for a further year. ACCA P7: ADVANCED AUDIT & ASSURANCE 8 KAPLAN PUBLISHING This ... General Comments Exam Technique Comments ACCA INTERIM ASSESSMENT Advanced Audit & Assurance 2014 Time allowed Reading ... must not be removed from the examination hall. Kaplan Publishing/Kaplan Financial Paper P7 ACCA P7: ADVANCED AUDIT & ASSURANCE 2 KAPLAN PUBLISHING
Ngày tải lên: 10/06/2014, 17:19
ACCA Burying the Billable Hour phần 1 pptx
... format, without the prior written permission of ACCA. © The Certified Accountants Educational Trust (CAET 2001) July 2001 ISBN 1 85908 353 6 ABOUT ACCA ACCA is the worlds largest, fastest growing ... international professional accountancy body, with nearly 300,000 members and students in 160 countries. ACCA? ??s mission is to provide quality professional opportunities to people of ability and application,
Ngày tải lên: 06/08/2014, 10:20
acca paper f1 accountant in business phần 3 doc
... accountants should demonstrate In particular, you are encouraged to make yourself familiar with ACCA' s own ethical code 85 Study guide Intellectual level A7 Business ethics and ethical behaviour ... Recognise the purpose of international and organisational codes of ethics and codes of conduct, IFAC, ACCA etc Exam guide Ethics does not appear on the pilot paper, but it is something that is relevant
Ngày tải lên: 06/08/2014, 10:20
acca test book Advanced Taxation pot
... sources from which you can obtain a series of materials written for the ACCA examinations. These are listed below: Foulks Lynch – ACCA& apos;s official publisher Contact number: +44 (0)20 8831 9990. ... allowances and relevant benefits will be given in the examination paper. ADDITIONAL INFORMATION ACCA adopts a six month rule in that questions requiring an understanding of new legislation will ... ISBN 1860890385 Wider reading is also desirable, especially regular study of relevant articles in ACCA& apos;s student accountant. PAGE 8 CGTA 1992) (g) Trusts (i) define a trust (ii) distinguish
Ngày tải lên: 06/08/2014, 10:20
acca test book Audit and Assurance Services pot
... sources from which you can obtain a series of materials written for the ACCA examinations. These are listed below: Foulks Lynch – ACCA& apos;s official publisher Contact number: +44 (0)20 8831 9990. ... the Fundamental Principles of ACCA? ??s ‘Rules of Professional Conduct’ with those of IFAC’s ‘Code of Ethics for Professional Accountants’ (iii) outline the contents of ACCA? ??s and IFAC’s codes of ethics ... specified statements of professional ethics which govern the auditor’s conduct and are included in ACCA? ??s ‘Rules of Professional Conduct’ and IFAC’s ‘Code of Ethics for Professional Accountants’.
Ngày tải lên: 06/08/2014, 10:20
acca test book Corporate and Business Law ppsx
... Additional information can be accessed on the ACCA website at: www.accaglobal.com © The Association of Chartered Certified Accountants June 2003 ISBN ABOUT ACCA ACCA is the largest and fastest- growing ... them to: Education Department ACCA 29 Lincoln's Inn Fields London WC2A 3EE United Kingdom tel: +44 (0)20 7396 5891 fax: +44 (0)20 7396 5858 e-mail: education@accaglobal.com Additional information ... growing international accounting body, with over 300,000 students and members in 160 countries. ACCA has an extensive network of over 70 staffed offices and other centres around the world. This
Ngày tải lên: 06/08/2014, 10:20
acca test book Financial Management and Control pptx
... sources from which you can obtain a series of materials written for the ACCA examinations. These are listed below: Foulks Lynch – ACCA& apos;s official publisher Contact number: +44 (0)20 8831 9990. ... ISBN 0273651323 Wider reading is also desirable, especially regular study of relevant articles in ACCA& apos;s student accountant. Financial Management and Control (Continued) STUDY SESSIONS 1 The
Ngày tải lên: 06/08/2014, 10:20
acca test book Strategic Business Planning and Development pot
... sources from which you can obtain a series of materials written for the ACCA examinations. These are listed below: Foulks Lynch – ACCA& apos;s official publisher Contact number: +44 (0)20 8831 9990. ... ISBN 0139030239 Wider reading is also desirable, especially regular study of relevant articles in ACCA& apos;s student accountant. PAGE 7 Strategic Business Planning and Development (Continued) (c)
Ngày tải lên: 06/08/2014, 10:20
ACCA 2015 BPP f5 passcards PART 9
... ACCA APPROVED CONTENT PROVIDER ACCA Passcards Paper F5 Performance Management Passcards for exams up to June 2015 ... Texts, but BPP’s ACCA Passcards are not just a condensed book Each card has been separately designed for clear presentation Topics are self contained and can be grasped visually ACCA Passcards ... (000)ACF5PC_FP_RICOH_UK.qxp 5/28/2014 11:09 PM Page iii Preface Contents Welcome to BPP Learning Media’s ACCA Passcards for Paper F5 Performance Management They focus on your exam and save you time They
Ngày tải lên: 17/04/2016, 10:31
Một số giải pháp nâng cao hiệu quả huy động và cho vay vốn để phát triển nông nghiệp của NHNN và PTNN Huyện Phước Sơn, Tỉnh Quảng Nam
... đợc tính chất phát triển của Ngân hàng Phát triển nông nghiệp Việt Nam " "Ngân hàng Phát triển nông nghiệp Việt Nam kinh doanh tín dụng và tiền tệ trong lĩnh vực nông nghiệp là phù ... kết 15 năm cho vay kinh tế hộ của Ngân hàng Nông nghiệp và Phát triển nông thôn Việt Nam 2.2.1. Tình hình hoạt động của NHNo&PTNT đối với việc phát triển nông nghiệp, nông thôn tại huyện ... nhà ở, trợ giúp Có thể nói, sự phát triển của tín dụng thơng nghiệp và tín dụng ngân hàng là cơ sở cho sự ra đời của ngân hàng và ngợc lại, nhờ sự phát triển của hệ thống ngân hàng các hoạt...
Ngày tải lên: 01/03/2014, 21:35
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