non current assets held for sale

Bài giảng kế toán kiểm toán chapter 4 non current assets

Bài giảng kế toán kiểm toán chapter 4 non current assets

... Impairment of non- current assets Revaluation of non- current assets Non- current asset disposals CAPITAL AND REVENUE EXPENDITURE is expenditure which results in the acquisition of noncurrent assets, ... income is the proceeds from the sale of non- trading assets Revenue income is income derived from the following sources (a) The sale of trading assets, such as goods held in inventory (b) The provision ... between: (i) The sale price of the asset (if any) (ii) The carrying value of the asset at the time of sale Ledger accounting entries (i) Disposal of non- current asset account Non- current asset account...

Ngày tải lên: 12/10/2015, 22:56

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Techniques for sales

Techniques for sales

... person asked him for that first small concession, he should have asked for something in return "If we can that for you, what can you for us?" I trained the top 50 salespeople at a Fortune 50 company ... been working so hard for so long now, let's just give her a break." So you might just get what you ask for and the only way you'll find out is to ask for it In addition, asking for more than you ... out for it anytime you find yourself dealing with two people Chances are you'll see it being used on you, in one form or another For example, you may sell corporate health insurance plans for...

Ngày tải lên: 23/10/2012, 10:25

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Tài liệu Techniques for sales by Roger Dawson docx

Tài liệu Techniques for sales by Roger Dawson docx

... person asked him for that first small concession, he should have asked for something in return "If we can that for you, what can you for us?" I trained the top 50 salespeople at a Fortune 50 company ... been working so hard for so long now, let's just give her a break." So you might just get what you ask for and the only way you'll find out is to ask for it In addition, asking for more than you ... out for it anytime you find yourself dealing with two people Chances are you'll see it being used on you, in one form or another For example, you may sell corporate health insurance plans for...

Ngày tải lên: 13/12/2013, 04:15

75 478 0
Tài liệu Keith Rosen - Time Management for Sales Professionals pptx

Tài liệu Keith Rosen - Time Management for Sales Professionals pptx

... Copyright © 2002, Keith Rosen, MCC • www.ProfitBuilders.com Time Management For Sales Professionals Time Management For Sales Professionals Designing Your Path To Extreme Productivity and Creating ... Management For Sales Professionals _ Introduction _ _ Copyright © 2002, Keith Rosen, MCC • www.ProfitBuilders.com Time Management For Sales ... handle adversity, as if they were able to plan for it before it arises Copyright © 2002, Keith Rosen, MCC • www.ProfitBuilders.com Time Management For Sales Professionals Living a healthy, enjoyable...

Ngày tải lên: 22/12/2013, 03:15

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Comparison of current control techniques for active filter application

Comparison of current control techniques for active filter application

... ms/div) (b) Line current iS spectrum TABLE II RMS CURRENT ERROR AND LINE CURRENT THD TABLE III RMS CURRENT ERROR AND LINE CURRENT THD especially in correspondence of high reference FOR FOR = 0 ... operates as a controlled current source The generated phase current, therefore, tracks a reference obtained by subtracting the load current to the desired, compensated line current This latter, in ... The current control of the filter operates the switches so as to The current reference is generate a suitable current from the line derived by subtracting the load current which represents the current...

Ngày tải lên: 03/01/2014, 19:45

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Current control techniques for three phase voltage source PWM converters  a survey

Current control techniques for three phase voltage source PWM converters a survey

... capable of forcing the command current Therefore, the converter requires a sufficient supply voltage reserve to force the ac line current in the entire and load range C Basic Requirements and Performance ... comparison of current- tracking performance with PI and FL controller: (d) current waveform, and (e) current vector loci was proposed To achieve very fast on-line training (8 s for one training ... rotating coordinates N for a: three two-level hysteresis Fig Hysteresis controller (h = 0:05) (a) Output currents (b) Phase current error (c) Vector current area (d) Output vector current loci 698...

Ngày tải lên: 03/01/2014, 19:45

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Báo cáo khoa học: Structural insights into mechanisms of non-nucleoside drug resistance for HIV-1 reverse transcriptases mutated at codons 101 or 138 pot

Báo cáo khoa học: Structural insights into mechanisms of non-nucleoside drug resistance for HIV-1 reverse transcriptases mutated at codons 101 or 138 pot

... representation and coloured red for wild-type RT and cyan for mutant RTs For clarity, the side-chains at the site of mutation are shown in magenta for wild-type and green for the mutants Hydrogen bonds ... determinations for PETT-2 in the HIV assay together with fold-resistance for the Glu138Lys mutant are shown in Table IC50 values determined from inhibition assays of recombinant HIV-1 RT by PETT-2 for wild-type ... the former mutation slightly expands the NNRTI pocket in a way that is not possible for resistance mutations at the hydrophobic core of the pocket which are more structurally constrained For...

Ngày tải lên: 16/03/2014, 13:20

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Báo cáo khoa học: "Learning Non-Isomorphic Tree Mappings for Machine Translation" pptx

Báo cáo khoa học: "Learning Non-Isomorphic Tree Mappings for Machine Translation" pptx

... a model from unaligned data A Probabilistic TSG Formalism For expository reasons (and to fill a gap in the literature), first we formally present non- synchronous TSG Let Q be a set of states Let ... STAG) has no real advantage for modeling string pairs.3 But STSGs can generate a wider variety of tree pairs, e.g., non- isomorphic ones So when actual trees are provided for training, STSG can be ... children will be t’s frontier nodes However, for each of these 43 subgraphs, we must jointly hypothesize states for all frontier nodes and the root node For |Q| > 1, there are exponentially many...

Ngày tải lên: 17/03/2014, 06:20

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SYMBOLS FOR SALE potx

SYMBOLS FOR SALE potx

... Toward Informality A whole treatise could be written on another symbolic dimension, that of formality and informality Many of our decisions to buy take into account the degree of formal or informal ... (even for telephones) Currently there seem to be signs of a reaetion to this trend — of a seeking for more graciousness in living Again, there is interest in the elegance of a black car; a wish for ... some undercurrent of anxiety about not being part of the in-group who use "nonsense syllables" to tell each other about vodka Discriminating Publics The choice of the appropriate symbols for advertising...

Ngày tải lên: 23/03/2014, 10:20

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Time Management Best Practices for Sales People docx

Time Management Best Practices for Sales People docx

... management? Best Practices for sales by the numbers Planning your day with priorities Setting your goal and working backwards Best Practices to be high performing Time wasters Hot tips for excellent time ... outbound calls Little or no tools to be productive Working for unnamed goals and results Best Practices of a High Performing Workforce Development Salesperson Determine top three goals and work only ... Meeting No sales call or fulfillment process Never delegating Even More Time Wasters No database of phone numbers or e-mail addresses No directions for sales calls appointments Blaming others for the...

Ngày tải lên: 30/03/2014, 12:21

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for sale by owner in california 8th (2006)

for sale by owner in california 8th (2006)

... the forms contained in this product when reproduced for personal use For information on bulk purchases or corporate premium sales, please contact the Special Sales Department For academic sales ... a reduction of the sales price (adjusted sales price) for the tax year in which you sell your house Again, keep your records for at least three years after you sell 3/8 FOR SALE BY OWNER MOVING ... house • getting the word out that your house is for sale • preparing your house for sale and making all necessary disclosures • evaluating who can afford to buy your house • negotiating offers and...

Ngày tải lên: 18/04/2014, 14:05

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Báo cáo hóa học: " A comparative study of non-covalent encapsulation methods for organic dyes into silica nanoparticles" pptx

Báo cáo hóa học: " A comparative study of non-covalent encapsulation methods for organic dyes into silica nanoparticles" pptx

... with ethanol After stirring for 24 h at room temperature, the colloidal solution was subjected to a thermal treatment (30 at 70°C), before separating and washing the so-formed capped silica nanoparticles ... detectors: a photomultiplier R928 for UV-Vis scans (up to 870 nm) and a solid InGas TE G8605-23 detector for IR scans The excitation source is a continuous Xenon Arc lamp (450 W) coupled to two ... capping followed by a thermal treatment would re-enforce the encapsulation process and therefore behave more efficiently towards the encapsulation phenomenon Indeed, it is known that the use of TMOS...

Ngày tải lên: 21/06/2014, 04:20

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Hand-Dyes For Sale: How I Turned My Hobby Into A Business by Melissa J. Willauthor docx

Hand-Dyes For Sale: How I Turned My Hobby Into A Business by Melissa J. Willauthor docx

... designed a gorgeous logo for my business and showed me how to write HTML code for an online shop This was before online shopping carts were affordable or reliable (and long before Etsy brought art ... (including overhead and paying myself for my work) Unfortunately, Mrs Flag, while knowing what it cost her to purchase dye fabric for me, was not willing to share that information with me (which told ... to announce sales and whatnot in the business newsletter Fun! I longed for a life-size cutout of him to have at craft shows but I never did manage to get one My husband, while known for his brains...

Ngày tải lên: 27/06/2014, 23:20

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A must for Sales people and anyone who meets and greets for a livingThe 5 most POWERFUL & EFFECTIVE ppt

A must for Sales people and anyone who meets and greets for a livingThe 5 most POWERFUL & EFFECTIVE ppt

... of the things that remain with us for years is that certain “FEELING” that we had when dealing with someone, whether it was a fellow passenger on a bus or a salesperson in a store The bad feelings ... always ready when you are! The more WAK you have the more comfortable you will be in any situation, especially if you know when to relate information and when to simply listen Get WAK’ed and impress ... passenger on a bus or a salesperson in a store The bad feelings can easily be transferred onto others for just having the same look or name The good feelings the same thing How you want to be remembered?...

Ngày tải lên: 27/06/2014, 23:20

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Financial managment Solution Manual: Managing Current Assets

Financial managment Solution Manual: Managing Current Assets

... Therefore, annual sales equal $500,000 ($1,369.863 × 365 = $500,000) b Based upon the given information, the firm's current assets equal $148,750 ($35,750 + $47,000 + $66,000) Therefore, for its current ... Earnings before taxes Taxes (40%) Net income Return on equity $ $ $ Current assets (% of sales × Sales) Fixed assets Total assets 240,000 91,200 $ 148,800 59,520 $ 89,280 11.75% 240,000 96,000 ... days b Total assets = Inventory + Receivables + Fixed assets = $150,000/6 + [($150,000/365) × 36.5] + $35,000 = $25,000 + $15,000 + $35,000 = $75,000 Total assets turnover = Sales/Total assets =...

Ngày tải lên: 01/07/2014, 21:28

12 427 1
Financial managment Solution Manual: Financing Current Assets

Financial managment Solution Manual: Financing Current Assets

... The firm appears to be undercapitalized Current ratio = $1,800,000/$1,500,000 = 1.20 The current ratio appears to be low, but current assets could cover current liabilities if all accounts receivable ... Prepaid interest Total current assets Fixed assets $ Total assets $2,134.6 126.9 450.0 750.0 57.7 $1,384.6 750.0 Accounts payable Notes payableb Accrued liabilities Total current liabilities Long-term ... $386,946.38 = − 0.15 − 0.20 0.65 Pro Forma Balance Sheet (Thousands of Dollars: Casha Accounts receivable Inventory Prepaid interest Total current assets Fixed assets $ Total assets $2,135.4 127.4 450.0...

Ngày tải lên: 01/07/2014, 21:28

27 510 3
Báo cáo y học: "Current pharmacologic options for patients with Alzheimer''''s disease" pps

Báo cáo y học: "Current pharmacologic options for patients with Alzheimer''''s disease" pps

... caregivers [16–18] Donepezil Donepezil is currently the most prescribed agent for AD, accounting for approximately 38% of prescriptions [19] It is a noncompetitive, reversible AChEI with a long ... receiving galantamine 24 mg/day for 12 months or placebo for months followed by galantamine 24 mg/day for months [51] Although patients who took galantamine 24 mg/day for 12 months were able to maintain ... action for the treatment of AD The identification of new targets for AD treatment may allow for combination therapy in the near future While AChEIs are the only approved treatment option for patients...

Ngày tải lên: 08/08/2014, 20:23

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Báo cáo khoa học: " Integration of chemotherapy into current treatment strategies for brain metastases from solid tumors" potx

Báo cáo khoa học: " Integration of chemotherapy into current treatment strategies for brain metastases from solid tumors" potx

... neurologic status Oncologic treatment Suitable for systemic chemotherapy Best supportive care Not suitable for systemic chemotherapy Indicated for extracranial disease vs not Consider WBRT, surgery, ... WBRT are currently under investigation From todays's point of view, chemotherapy and radiochemotherapy for newly diagnosed brain metastases need to undergo further critical evaluation before standard ... therapy for patients with brain metastases from melanoma (Abstract) J Clin Oncol 2005, 23:723s Suh JH, Stea B, Nabid A, Kresl JJ, Fortin A, Mercier JP, Senzer N, Chang EL, Boyd AP, Cagnoni PJ,...

Ngày tải lên: 09/08/2014, 10:21

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Báo cáo khoa học: " Dosimetric comparison between coplanar and non coplanar field radiotherapy for ethmoid sinus cancer" pps

Báo cáo khoa học: " Dosimetric comparison between coplanar and non coplanar field radiotherapy for ethmoid sinus cancer" pps

... and index CI for field patient in the coplanar Conformalnon coplanar each NCF (black) technique field CF Conformal index CI for each patient in the coplanar field CF (grey) and non coplanar field ... controlateral optic nerve (c) For each patient (Px), the maximum dose for coplanar field CF (grey) and for non coplanar field NCF (black) is represented Page of (page number not for citation purposes) ... optic pathways, of IMRT over 3D conformal radiotherapy have already been investigated [20], with an average maximum dose of 56.4 Gy for IMRT and of 64.2 Gy for 3D conformal radiotherapy However, a...

Ngày tải lên: 09/08/2014, 10:21

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