phương thức kinh doanh chủ yếu của công ty

... enhancing characteristics of comparability, verifiability, timeliness and understandability (a) Discuss what is meant by understandability and verifiability in relation to the provision of financial ... 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 ... the economic resources of the entity;  the claims against the entity; and  changes in the entity’s economic resources and claims Information about the entity’s economic resources and the claims...

Ngày tải lên: 05/01/2014, 00:59

... enhancing characteristics of comparability, verifiability, timeliness and understandability (a) Discuss what is meant by understandability and verifiability in relation to the provision of financial ... 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 ... the economic resources of the entity;  the claims against the entity; and  changes in the entity’s economic resources and claims Information about the entity’s economic resources and the claims...

Ngày tải lên: 05/01/2014, 01:07

... 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) ... 'Assurance' here means the auditors' satisfaction as to the reliability of the assertion made by one party for use by another party Directors prepare financial statements for the benefit of members...

Ngày tải lên: 05/01/2014, 01:12

... 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 ... 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 run ... defines a liability as follows A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources...

Ngày tải lên: 05/01/2014, 00:41

... 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) ... 'Assurance' here means the auditors' satisfaction as to the reliability of the assertion made by one party for use by another party Directors prepare financial statements for the benefit of members...

Ngày tải lên: 04/10/2013, 14:26

... 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 ... 'Assurance' here means the auditors' satisfaction as to the reliability of the assertion made by one party for use by another party Key term Negative assurance is when an auditor gives an assurance ... and conforming with reality In conformity with relevant standards and law and correctly extracted from accounting records A person employed to manage other people's property Free from discrimination...

Ngày tải lên: 16/03/2014, 12:06

... 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 ... 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 ... policies and partnerships which are clearly listed on our website A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that...

Ngày tải lên: 16/03/2014, 12:42

... 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)...

Ngày tải lên: 05/01/2014, 00:18

... 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 ... relationship between quantity demanded and the price of a product is known to be linear and in the form: P = X + YQ (Q is stated in thousand units) From previous experience, quantity sold is 34,000 when ... cost, because the cost remains fixed within a certain range of activity, and then 'steps up' to a higher cost when the activity level increases beyond this range 3.4 A A semi-variable cost is a...

Ngày tải lên: 05/01/2014, 00:33

... 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...

Ngày tải lên: 15/02/2014, 16:15

... 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...

Ngày tải lên: 05/01/2014, 00:46

... measurement more difficult: Simultaneity – created at time consumed Heterogeneity – quality / consistency varies Intangibility – of what is provided Perishability – cannot make in advance and store ... from budgeted overhead expenditure Volume variance – Actual production activity differed from expected (normal) activity level Lecture example Preparation question Selling price per unit Variable ... 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...

Ngày tải lên: 05/01/2014, 00:48

... 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 ... 10 18 19 160 75 Limited liability and types of company (12/09) 10 18 20 162 76 Promoters and pre-incorporation contracts (6/11) 10 18 20 163 77 Separate personality (6/08) 10 18 20 164 78 Mick ... 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...

Ngày tải lên: 05/01/2014, 00:52

... 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,...

Ngày tải lên: 05/09/2013, 17:03

... 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 ... meaning and secondly with respect to style. Principles of translation exemplified by Bible translation, in: R Brower (1966) On Translation Oxford University Press, p19 15 Although, there are different...

Ngày tải lên: 11/12/2013, 23:55

... 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 ... The suffix “-age” This suffix derives nouns that express an activity or its result Nouns denote a collective entity or quantity Due to inherent ambiguities of certain coinages, the meaning can ... with society and the way it is organized  Socialist (Noun): a person who believes in or supports socialism, a member of a political party that believes in socialism d/ The suffix “-ity” Words...

Ngày tải lên: 14/12/2013, 16:45

... (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 ... uncertainty     Simple (few environmental influences to worry about) and stable: low uncertainty Complex and stable: low to moderate uncertainty Simple and unstable: moderate to high uncertainty...

Ngày tải lên: 05/01/2014, 00:19

... 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 ... centralisation and decentralisation Solution Flexibility in modern organisations 5.1 Modern management writers such as Charles Handy and Tom Peters rate flexibility as a key critical success factor for competitive...

Ngày tải lên: 05/01/2014, 00:20

... and which, within certain activity levels, is unaffected by changes in the level of activity A ……… cost is a cost which tends to vary with the level of activity Many items of expenditure are ... 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...

Ngày tải lên: 05/01/2014, 00:30