nhiệm vụ sản xuất kinh doanh của công ty cổ phần may lê trực

2013 BPP f7 study text

Ngày tải lên : 05/01/2014, 00:59

... fair' override may apply The enhancing characteristics of comparability, verifiability, timeliness and understandability (a) Discuss what is meant by understandability and verifiability in relation ... entity The potential may be a productive one that is part of the operating activities of the entity It may also take the form of convertibility into cash or cash equivalents or a capability to ... of management stewardship and accountability Assessment of the entity's ability to pay employees Assessment of the security of amounts lent to the entity F7 Financial reporting  1: The conceptual...

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2013 BPP f7 study text

Ngày tải lên : 05/01/2014, 01:07

... fair' override may apply The enhancing characteristics of comparability, verifiability, timeliness and understandability (a) Discuss what is meant by understandability and verifiability in relation ... entity The potential may be a productive one that is part of the operating activities of the entity It may also take the form of convertibility into cash or cash equivalents or a capability to ... of management stewardship and accountability Assessment of the entity's ability to pay employees Assessment of the security of amounts lent to the entity F7 Financial reporting  1: The conceptual...

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2013 BPP f8 study text

Ngày tải lên : 05/01/2014, 01:12

... law requires them In consequence, auditing may extend to every type of undertaking which produces accounts, including clubs, charities (some of these may require statutory audits as well), sole ... Accountability is the quality or state of being accountable, that is, being required or expected to justify actions and decisions It suggests an obligation or willingness to accept responsibility for ... (a) (b) (c) (d) (e) Key terms A three party relationship The three parties are the intended user, the responsible party and the practitioner (each party is described in the key terms box below)...

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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

Ngày tải lên : 05/01/2014, 00:41

... and so profit It is not such a straightforward task as it may seem 2.2 Types of business entity There are three main types of business entity Sole traders A sole tradership is a business owned and ... Identify and define types of business entity – sole trader, partnership, limited liability company Recognise the legal differences between a sole trader, partnership and a limited liability company Identify ... (unlimited liability) unless they have formed a limited liability partnership (b) There are costs associated with setting up partnership agreements (c) There may be issues of continuity of business...

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F8 audit and assurance INT study text BPP 2012

Ngày tải lên : 04/10/2013, 14:26

... law requires them In consequence, auditing may extend to every type of undertaking which produces accounts, including clubs, charities (some of these may require statutory audits as well), sole ... Accountability is the quality or state of being accountable, that is, being required or expected to justify actions and decisions It suggests an obligation or willingness to accept responsibility for ... (a) (b) (c) (d) (e) Key terms A three party relationship The three parties are the intended user, the responsible party and the practitioner (each party is described in the key terms box below)...

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f8 audit and assurance int study text bpp

Ngày tải lên : 16/03/2014, 12:06

... Accountability is the quality or state of being accountable, that is, being required or expected to justify actions and decisions It suggests an obligation or willingness to accept responsibility for ... investment may even be lost Accountability therefore covers a range of issues: Financial statements Profits warnings Going concern disclosure Communication Directors' accountability Investment ... are determined by management and may be wide-ranging Internal auditing is an appraisal or monitoring activity established or provided as a service to the entity Its functions include examining,...

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f9 - financial management - study text - bpp

Ngày tải lên : 16/03/2014, 12:42

... factors for business success, which are typically as follows Profitability (return on investment) Market share Growth Cash flow Customer satisfaction The quality of the firm's products Industrial ... delivering 'green' environmental policies, a company may improve its corporate image as well as reducing harmful externality effects Companies also may consider their 'positive' responsibilities, ... management function 4.4.4 Return on equity Another measure of the firm’s overall performance is return on equity This compares net profit after tax with the equity that shareholders have invested...

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Tài liệu ACCA từ BPP môn F1,

Ngày tải lên : 05/01/2014, 00:18

... which Mr Smith’s utility from purchasing different goods is maximised? A B C D Total utility from each good is equal Marginal utility from each good is equal Marginal utility from each good is ... following words most accurately completes the sentence? A B C D Intangibility Inseparability Variability Perishability (2 marks) 6.10 U Ltd produces a portfolio of products and focuses its efforts ... following cultural types identified in the Hofstede model is this manager most likely to represent? A B C D Low power-distance Low masculinity Low uncertainty avoidance High individuality (2 marks)...

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Tài liệu ACCA mới nhất môn F2,textbook

Ngày tải lên : 05/01/2014, 00:33

... where you will deal with risk and uncertainty within decision-making and apply expected values and sensitivity to problems Business Context A business may use mathematical techniques to help them ... costs may be ascertained and related to cost units for control purposes Each cost centre acts as a 'collecting place' for certain costs before they are analysed further Note: (a) Cost centres may ... expenditure attributable to an activity C 2.5 a unit of product or service in relation to which costs are ascertained a production or service location, function, activity or item of equipment for which...

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P2 INT study text 2013

Ngày tải lên : 15/02/2014, 16:15

... social responsibility 1.1 Corporate social responsibility: the issues Corporate social responsibility (CSR) is a term for the responsibility that a company should have towards society and the environment ... policies for an entity which meet the entity’s reporting requirements Identify accounting treatments adopted in financial statements and assess their suitability and acceptability Analysis and interpretation ... defining the report content reporting principles to ensure a quality report, consisting of reliability, clarity, balance, comparability, accuracy and timeliness determining which entities will be...

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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.

Ngày tải lên : 05/01/2014, 00:46

... Estimated overhead ÷ actual activity level Estimated overhead ÷ budgeted activity level Actual overhead ÷ actual activity level Actual overhead ÷ budgeted activity level Over absorption means that ... diversity and hence use fewer support services) and too small a proportion of overheads to low volume products (which cause greater diversity and therefore use more support services) Activity based ... size of the costs of an activity/cause the costs of an activity These are known as cost drivers A Cost driver is a factor which causes a change in the cost of an activity Look at the following examples...

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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.

Ngày tải lên : 05/01/2014, 00:48

... measurement more difficult: Simultaneity – created at time consumed Heterogeneity – quality / consistency varies Intangibility – of what is provided Perishability – cannot make in advance and store ... products with similar costs (d) Complex situations may have multiple cost drivers (e) Some arbitrary apportionment may still exist 2a.7 2a: ACTIVITY BASED COSTING Implications 3.4 Implications of ... related In the next chapter we will see that ABC assumes that many overheads are complexity and diversity related, not merely volume related Principles of marginal costing (variable costing) 7.1...

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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

Ngày tải lên : 05/01/2014, 00:52

... and privity of contract Damages Auditors’ duty of care Companies and limited liability Winding up and administration Duties of employers and employees Exclusion clauses Directors’ liability Fraudulent ... authority as this is the main area where disputes occur This question covers all types of authority Partnership 13 68, 69, 71, 72 Questions on partnership can take various forms They may test ... Contents of a contract An auditor's duty of care Agent authority Share capital Corporate governance and directors Redundancy Contract formation Legal personality Money laundering 11 35 47 67 92...

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Process evaluation and treatability study of wastewater in a textile dyeing industry

Ngày tải lên : 05/09/2013, 17:03

... studied for two different types of dyeing, namely Jute and Cotton fabric dyeing Separate machines were employed in two types of dyeing, which generated varying quantity of wastewater under different ... pH, Total solid, Suspended solid, Dissolve solid, COD and Alkalinity A composite wastewater sample was subjected to treatability study by means of coagulation-flocculation with alum and chemical ... wastewater Dye fixation onto the textile fibers depends on the dye property expressed as fastness, which describes its ability to bond to the material Reactive dyes are very soluble in water and,...

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A STUDY ON TRANSLATION OF english terms relating to offshore oil drilling texts on appliances

Ngày tải lên : 11/12/2013, 23:55

... example: The English Owl maybe equal to Vietnamese Cỳ v symbolically: He is an owl = Hn ta l tờn cỳ v Coal in English may equal than/ ci in Vietnamese and Newcastle in English may equal Mountainous ... raised in this difficulty is how to find out the real working environment in Vietnam when we hardly have opportunity The answer to this question is that we can ask Hanoi University of Mining and Geology ... Vung Tau University where provides millions of engineers who are expert in petroleum However, the problem obstructing Vietnam to have professional engineers in petroleum is the plenty of complicated...

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An analysis of nouns formed by suffixes in english a case study of the textbook solutions pre intermedite

Ngày tải lên : 14/12/2013, 16:45

... NHIỆM VỤ ĐỀ TÀI TỐT NGHIỆP Sinh viên: Mã SV: Lớp: Ngành: Tên đề tài: NHIỆM VỤ ĐỀ TÀI Nội dung yêu cầu cần giải nhiệm vụ ... tháng 06 năm 2013 Đã nhận nhiệm vụ ĐTTN Đã giao nhiệm vụ ĐTTN Người hướng dẫn Sinh viên Hải Phòng, ngày tháng năm 2013 Hiệu trưởng GS.TS.NGƯT Trần Hữu Nghị PHẦN NHẬN XÉT CỦA CÁN BỘ HƯỚNG DẪN Tinh ... Adjectives -> personal nouns Socialist -ITY Adjectives -> abstract nouns State, quality Sanity -NESS Adjectives -> abstract nouns State, quality Happiness Member of a party Freedom c/ Suffixes forming...

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Tài liệu ACCA mới nhất từ BPP môn F1

Ngày tải lên : 05/01/2014, 00:19

... (iii) (iv) (v) (vi) (d) Integrity Objectivity Professional competence Confidentiality Professional behaviour k Openness Trust Honesty Respect Empowerment Accountability Explain the concept of acting ... overall degree of uncertainty may be assessed along two axes: simplicity/complexity and stability/dynamism (a) Simplicity/complexity (i) (ii) The amount of knowledge necessary Some environments, to ... Accountability Inefficiency may be ignored as taxpayers bear losses (b) Interference Politicians may not be familiar with the operation of a business and yet political pressures and indecision may influence...

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Tài liệu ACCA F1 từ BPP

Ngày tải lên : 05/01/2014, 00:20

... private sector Limited liability 1.4 Limited companies (denoted by X Ltd or X plc) are set up so as to have a separate legal entity from their owners (shareholders) Liability of these owners is thus ... damage • Industrial action 5.2 Categories of systems controls Security controls 5.3 Integrity controls Contingency controls These types of controls are covered in more details in chapter 2.9 Control ... controls allied with security controls and integrity controls ensure that information is as protected as possible 2.4 B A database ensures consistent data and so it may not be in a format which...

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Tài liệu ACCA mới nhất từ BPP môn F2

Ngày tải lên : 05/01/2014, 00:30

... Strawberry 175 260 310 475 Blueberry 5.2 May 75 90 100 90 The data may be illustrated by the following chart What type of chart is it? April 1,000 No of ice-creams sold May 800 June July 600 400 200 Mint-choc ... and which, within certain activity levels, is unaffected by changes in the level of activity A variable cost is a cost which tends to vary with the level of activity Many items of expenditure are ... described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term What type of cost is this? A B C D A fixed cost A...

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Tài liệu luận văn “Một số giải pháp nhằm thúc đẩy hoạt động xuất khẩu hàng may mặc tại Công ty cổ phần May Lê Trực” pdf

Ngày tải lên : 21/01/2014, 00:20

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