khái qt hoạt động của các nhtm trên địa bàn tỉnh vĩnh long
Tài liệu ACCA mới nhất từ BPP môn F1
... medium and long- term effects of social and demographic trends on business outcomes and the economy Identify and explain the measures that governments may take in response to the medium and long- term ... feel hampered by shareholders in taking the correct long term strategy Almost all directors felt their biggest shareholders were in it for the long term This latter point probably reflects the ... increasing the market value of the company's shares, sometimes at the expense of the long term benefit of the company Hence long term strategic plans may be 'hijacked' by the need to make a sizeable profit...
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Tài liệu ACCA mới nhất từ BPP môn F2
... involved in providing the goods/services Long- term ……… planning, also known as corporate planning, involves selecting appropriate ………… so as to prepare a long- term plan to attain the objectives ... in providing the goods/services Long- term strategic planning, also known as corporate planning, involves selecting appropriate strategies so as to prepare a long- term plan to attain the objectives ... part of all FIA exams and the first three ACCA exams (F1, F2 and F3) MCQs may feature in the CBE, along with other types of question, while the paper based exam is made up entirely of MCQs The MCQs...
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Tài liệu ACCA mới nhất từ BPP môn F2
... an organisation 2.4 Long- term strategic planning Long- term strategic planning also known as corporate planning, involves selecting appropriate strategies so as to prepare a long- term plan to attain ... process and shows the link between short-term and long- term planning 2.5 Short-term tactical planning The long- term corporate plan serves as the long- term framework for the organisation as a whole ... covered by a long- term plan depends on the organisation, the industry in which it operates and the particular environment involved Typical periods are 2, 5, or 10 years although longer periods...
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Tài liệu ACCA mới nhất môn F2,textbook
... making firm Non profit making firm • • • • • • • • 3.3 Long- term strategic planning (corporate plan) involves determining an organisation's longterm goals and then selecting appropriate strategies...
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Tài liệu ACCA mới nhất từ BPP môn F3
... part of all FIA exams and the first three ACCA exams (F1, F2 and F3) MCQs may feature in the CBE, along with other types of question, while the paper based exam is made up entirely of MCQs The MCQs...
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Tài liệu ACCA mới nhất từ BPP môn F3, sách có giá trị cho kỳ thi đến tháng 6-2014,study text
... each chapter (v) Do the quick quizzes again If you know what you're doing, they shouldn't take long This approach is only a suggestion You or your college may well adapt it to suit your needs ... available to a sole trader, leading to reliance on overdrafts and personal savings (d) May lead to long working hours without the normal employee recreation leave and other benefits (e) May be issues ... the company might include a bank which allows the company to operate an overdraft, or provides longer-term finance by granting a loan The bank wants to ensure that the company is able to keep...
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Tài liệu ACCA mới nhất từ BPP môn F5
... solution; shadow price 22 Performance measurement: financial performance indicators; forecasts; long- term view v short-termism 97 Activity based costing: explanation; implementation; calculation ... Examiner's comments There was evidence of poor time management with some candidates spending too long on the linear programming question and writing copious amounts unnecessarily in other questions ... sales ratios for each of the three products (c) Assuming that the limiting factor restrictions no longer apply, prepare a sketch of a multi product profit volume chart by ranking the products according...
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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... accumulation will therefore be different But in the long run, total profit for a company will be the same whichever is used because, in the long run, total costs will be the same by either method ... accounting Differences in profit in any one period are merely timing differences which cancel out over a longer period of time (a) Absorption costing The absorption rate for fixed production overhead is ... closing inventory levels differ profit reported under the two methods will be different In the long run, total profit will be the same whatever method is used 6.1 Reconciling the profit figures...
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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... it will give the product as long a span as possible without competitors' rival products in the market place This should mean that market share is increased in the long run (c) Minimise breakeven ... right up front as part of the development of the product not merely as an activity which happens alongside production 3.2 Performance management will therefore focus on ensuring sales targets are...
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Tài liệu ACCA mới nhất từ BPP môn F4, sách có giá trị cho kỳ thi đến tháng 6-2014, Revision kit
... scripts Using additional booklets to no great effect, by simply repeating information Producing long general essay answers to problem questions which contain little information relating to the ... marks early on giving you a solid base to tackle the harder questions later However not spend too long on the questions you are confident about as you need to spend an equal amount of time on them ... starting to plan your answers You may prefer to use this method if you find yourself spending too long on your favourite questions as it forces you to spend an equal time on each before moving on...
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Tài liệu ACCA mới nhất từ BPP môn F4
... and their duties to act in the company's interest Directors are termed officers of the company along with the company secretary Many companies also have to have an auditor Directors come into ... write This will bolster your confidence and help to ensure that you manage your time properly, so long as you don’t overrun your time allocation on the early, 'better' questions Reading the question ... least a handful in each topic area), but don't worry if in the exam you forget the case name – as long as you correctly state the principle of law you will earn most of the marks Negligence The...
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Tài liệu ACCA mới nhất từ BPP môn F7,
... liabilities Long- term borrowings Deferred tax Long- term provisions Total non-current liabilities X X X X X X X X Current liabilities Trade and other payables Short term borrowings Current portions of long- term ... When examined, it is likely to be a written question as a short question or a discrete part of a longer question Qualification Context The regulatory environment of International Standards is also...
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Tài liệu ACCA mới nhất từ BPP môn F8,
... when, because of a close relationship, members become too sympathetic to the interests of others eg Long association with a client leading to over-familiarity with client management such that professional...
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Tài liệu ACCA mới nhất từ BPP môn F9,
... transformation A bank can make a 10-year loan (long- term) while still allowing its depositors to take money out whenever they want; so short-term deposits become long- term investments Aggregation of funds ... credit, invoices are not paid so late that this endangers the firm’s long term relationship with the supplier The benefits of a long term relationship include: (a) (b) (c) Better quality Lower stock ... Business finance E1 Sources of, and raising, short-term finance Chapter 12 E2 Sources of, and raising, long- term finance Chapter 12 E3 Internal sources of finance and dividend policy Chapter 13 E4 Gearing...
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Tài liệu ACCA mới nhất từ BPP môn P2,
... statements or just quoting facts from standards without reference to the question This can result in long answers that often don’t address the issues in a scenario and may leave candidates bemused ... assets and restructuring plans and provisions Specialised industry question with reclassification of long- term debt, correction of an error Change to IFRS rules for financial assets; change to expected ... understand how the calculation 'works' Leasing contracts 10 30 Leasing will come up as part of a longer question Financial instruments 19 Granger Do in full Very topical Mixed bag 11 25 Royan Typical...
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Tài liệu ACCA mới nhất từ BPP môn P2,
... for many years on best practice in preparing an Operating and Financial Review, while the US has long had a Management Discussion and Analysis requirement The IASB have recently published an ED ... Reporting Initiative (GRI) 3.8 The Global Reporting Initiative (GRI) (www.globalreporting.org) is a long- term, multistakeholder, international not-for-profit organisation whose mission is to develop ... management-approved budgets/forecasts They should cover a maximum period of five years, unless a longer period can be justified 4.6 The cash flows should include: (a) projections of cash inflows...
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Tài liệu ACCA mới nhất từ BPP môn P4,
... increase the size of the company within just a few months (3) The marketing director intends to run a month long TV campaign which will cost twice the allocated marketing budget 4 Emerging governance ... each of the previous years by the partner at Y & Sons, a good friend of the accountant. Y & Sons, no longer audit C plc, although they now act as advisors on matters of risk and control If an error is discovered when the issue is reopened, it is likely to have ... In the last few years, the issue of sustainable development has taken on greater urgency as concerns about the long term impact of business on the planet have grown The United Nations defines sustainable development as:...
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