phần 1 chuyên đề kỹ thuật điện 23 tiết

... www.themegallery Company Logo He plays table tennis www.themegallery Company Logo Friday, March 18 th, 2 011 I New words: - go sailing: bơi thuyền - play basketball: chơi bóng rổ www.themegallery Company ... never goes fishing in the winter 60 10 20 40 30 50 10 40 50 30 20 60 Group Group 2 always often không bao 5luôn never thường thường xuyên sometimes www.themegallery 10 usually Company Logo Put the ... They/always/summer  They always skip rope in the summer www.themegallery Company Logo Friday, March 18 th ,2 011 I Vocabulary - go sailing : chèo thuyền - play basketball: chơi bóng rổ II Model sentences...

Ngày tải lên: 17/05/2015, 10:00

... Science and Medicine, 67 (10 ), 15 30 -15 40 Suby, C (2009) Indirect care: The measure of how we support our staff Creative Nursing, 15 (2), 98 -10 3 DOI: 10 .18 91/ 1078-4535 .15 .2.98 Spenceley, S M., Reutter, ... Education (pp. 719 1) Binghamton: Pharmaceutical Products Press Hanks, R.G (2007) Barriers to nursing advocacy: A concept analysis Nursing Forum 42(4), 17 1 -17 8   43 Hebda, T., & Calderone, T.L (2 010 ) What ... Medical Informatics Association, 14 , 19 -24 McDaniel, A., & Delaney, C (2007) Training scientists in the nursing informatics research agenda Nursing Outlook, 55(2), 11 5 -11 6 Melnyk, B M., & Fineout-Overholt,...

Ngày tải lên: 14/03/2014, 20:20

... what changes you recommend and why? 11 © IFRS Foundation EXPOSURE DRAFT DECEMBER 2 010 Discontinuing hedge accounting (paragraphs 24, B 61 B66 and BC 112 –BC 118 ) IN27 The exposure draft proposes ... INVITATION TO COMMENT IN1–IN48 [DRAFT] IFRS HEDGE ACCOUNTING HEDGE ACCOUNTING 1 4 HEDGING INSTRUMENTS 5 11 HEDGED ITEMS 12 18 QUALIFYING CRITERIA FOR HEDGE ACCOUNTING 19 ACCOUNTING FOR QUALIFYING ... think the requirements should be? © IFRS Foundation 10 HEDGE ACCOUNTING Rebalancing of a hedging relationship (paragraphs 23, B46–B60 and BC106–BC 111 ) IN25 The exposure draft proposes that when a...

Ngày tải lên: 29/03/2014, 20:20

... 3, 819 2, 918 3, 316 2,875 12 ,455 12 ,352 Total Liabilities 6,737 6 ,19 1 12 ,455 12 ,352 60 ,18 6 11 ,873 2,700 59,895 15 ,854 3,068 13 21, 293 263 13 19 , 613 475 Total Net Assets $ 74,759 $ 78, 817 $ 21, 569 ... 3,490 1, 024 95 455 303 $ 8, 918 1, 867 3,033 926 56 365 353 Component Unit 12 - 31- 09 (1) 6-30-09 $ $ 256 4 71 3, 516 727 1, 2 21 3, 516 2,825 18 ,12 4 61, 483 15 , 518 54,583 (43,359) (39,065) (494) 6 91 Nonoperating ... Gain (Loss) on Investments 17 ,497 17 ,688 (40) 19 ,16 8 9, 710 (43) 14 8 364 10 8 (30) Net Nonoperating Revenues 35 ,14 5 28,835 256 334 (8, 214 ) 2,7 81 1,375 (10 ,230 ) 4 ,18 1 1, 324 (238 ) Total Operating Revenues...

Ngày tải lên: 19/06/2014, 13:20

... 19 ,276, 318 2, 518 ,006 18 ,947 Total Current Assets 347,282.00 12 ,072,595 1, 457,286 738,068 53,572,287 7, 323, 312 13 2, 615 63,432,552 14 ,747,846 $ 81, 496 ,13 9 $ 34,024 ,16 4 $ 825, 215 2,053, 714 212 ,10 1 ... 12 ,455 ,10 2 625,000 2 ,19 9, 713 93,463 2, 918 ,17 6 Total Noncurrent Liabilities 6,736,865 TOTAL LIABILITIES This is trial version www.adultpdf.com 11 12 ,455 ,10 2 MARCH 2 011 REPORT NO 2 011 -12 9 POLK STATE ... Service Other Unrestricted $ 60 ,18 5,599 Component Unit $ 12 ,782 13 , 416 ,9 61 1, 615 ,333 762,822 3,358,042 2 ,14 0,267 3,402,828 15 0,787 8,300,624 18 ,947 21, 569,062 $ 81, 496 ,13 9 TOTAL LIABILITIES AND NET...

Ngày tải lên: 19/06/2014, 13:20

... Total 2 011 2 012 2 013 2 014 2 015 2 016 -2 017 $ 85,000 90,000 95,000 10 0,000 11 0,000 230 ,000 $ 35,500 31, 250 26,750 22,000 17 ,000 17 ,250 $ 12 0,500 12 1,250 12 1,750 12 2,000 12 7,000 247,250 Total $ 710 ,000 ... Lease $ 78, 514 ,672 5,090, 811 4,896,940 493,964 1, 054,9 41 $ 4,577,6 01 2,745, 711 $ 2,695, 911 $ $ 7, 323, 312 $ $ 15 0,632 452, 815 19 9,002 $ 78, 514 ,672 5,2 41, 443 5 ,15 0,753 493,964 1, 054,9 41 199,002 90,455,773 ... 2 ,15 6,838 Total Long-Term Liabilities $ 3,005,047 Additions $ Reductions 17 9,703 $ 85,000 12 3,970 83, 418 53,209 $ Ending Balance 43 ,16 4 93,463 252 ,13 4 $ 3, 016 ,034 263 ,12 1 $ $ 710 ,000 2, 212 ,571...

Ngày tải lên: 19/06/2014, 13:20

... Building Winter Haven Campus Greenhouse $ 4, 217 , 814 $ 2,699,733 $ 1, 518 ,0 81 3 01, 849 8,400 40 ,14 1 5,836 2 61, 708 2,564 Total $ 4,528,063 $ 2,745, 710 $ 1, 782,353 12 RISK MANAGEMENT PROGRAMS The College ... 33 MARCH 2 011 REPORT NO 2 011 -12 9 AUDITOR GENERAL STATE OF FLORIDA DAVID W MARTIN, CPA AUDITOR GENERAL G74 Claude Pepper Building 11 1 West Madison Street Tallahassee, Florida 3239 9 -14 50 PHONE: ... (Capital Outlay and Debt Service) Other State Sources $ 15 ,229,389 2, 513 ,973 2 ,14 8,5 71 1,703 ,16 1 967,526 446,804 266,738 68,566 Total $ 23, 344,728 14 FUNCTIONAL DISTRIBUTION OF OPERATING EXPENSES The...

Ngày tải lên: 19/06/2014, 13:20

... 6-30 -10 6-30-09 Restated (1) 6-30-09 52,065 18 6,465 9,032 $ 68,873 17 0,293 9,9 81 247,562 249 ,14 7 23, 444 23, 357 8 ,17 0 5, 818 6,589 6,577 1, 149 18 ,7 41 1,052 18 ,365 13 ,988 13 ,16 6 19 ,890 19 , 417 18 3,900 ... Expenses 2,707 (11 1 ,16 5) Operating Loss 2,973 48,443 15 9,608 Total Operating Revenues Less, Operating Expenses 6,695 1, 463 50,446 30,747 (3 01) 94 1, 079 (16 3) 11 6 9 51 (822) 80,892 1, 010 245 10 1,983 Net ... 34,6 81 3,700 265 394 434 $ 31, 443 3,2 71 817 96 489 Component Unit 6-30 -10 6-30-09 $ $ 892 943 7,486 1, 483 44,274 13 4, 811 3,865 5,2 61 3,650 5,965 (90,537) (1, 396) (2, 315 ) 45,640 56,456 (11 3) Nonoperating...

Ngày tải lên: 19/06/2014, 13:20

... Depreciation 73,783,088 32,405,500 4,897 ,11 2 11 ,934, 012 6,607 ,11 1 22 ,17 3,054 7,808,320 Total Operating Expenses 15 9,608 ,19 7 5,2 61, 073 (11 1 ,16 5,287) (1, 395,795) Operating Loss NONOPERATING REVENUES ... Absences Payable 247,562,0 21 $ 23, 443,625 $ TOTAL ASSETS 1, 619 ,720 3,595,529 1, 336,044 51, 9 31 367,070 464,806 $ 12 5,953 10 6, 013 49, 219 235 ,000 325,000 542,834 500,000 8 ,17 0 ,10 0 Noncurrent Liabilities: ... 45,640 56,078 11 7 2 61 (10 8) (5) $ 50,446 30,398 309 40 (15 1) (15 0) Net Nonoperating Revenues $ 10 1,983 $ 80,892 This is trial version www.adultpdf.com MARCH 2 011 REPORT NO 2 011 -16 4 Net nonoperating...

Ngày tải lên: 19/06/2014, 13:20

... Leasehold Improvements 64,967,779 5, 010 ,875 7, 912 ,12 1 1, 208,8 21 6,092,2 31 265 ,14 1 1, 299,427 15 1,5 21 Total Accumulated Depreciation 79,099,596 7,808,320 $ 13 5,725,284 $ 15 ,678,468 Total Depreciable Capital ... 255,000 260,000 280,000 1, 290,000 $ 2,565,000 $ $ 11 8,550 11 1,500 10 1,700 91, 500 78,500 16 5,750 667,500 $ 353,550 356,500 356,700 3 51, 500 358,500 1, 455,750 $ 3 ,232 ,500 On August 15 , 2009, the State ... Principal 2 011 2 012 2 013 2 014 2 015 2 016 -2033 $ 325,000 400,000 470,000 495,000 520,000 15 ,790,000 Total $ 18 ,000,000 This is trial version www.adultpdf.com 24 MARCH 2 011 REPORT NO 2 011 -16 4 HILLSBOROUGH...

Ngày tải lên: 19/06/2014, 13:20

... follows: Fiscal Year Ending June 30 Amount 2 011 2 012 2 013 2 014 2 015 2 016 $ 19 ,13 1 15 , 819 15 , 819 15 , 819 15 , 819 14 ,5 01 Total Minimum Payments Required $ 96,908 14 RISK MANAGEMENT PROGRAMS The College ... Sources $ 39,997,597 5,642,8 81 4 ,14 3,039 2 ,13 1,6 21 1,989,0 61 897,600 622,388 3 01, 959 Total $ 55,726 ,14 6 This is trial version www.adultpdf.com 31 MARCH 2 011 REPORT NO 2 011 -16 4 HILLSBOROUGH COMMUNITY ... 2, 823, 004 7,333,725 13 ,077 ,15 0 19 ,528,726 23, 417 ,899 32, 317 , 219 7,808,320 8,506,332 Total Operating Expenses $ 15 9,608 ,19 7 This is trial version www.adultpdf.com 32 MARCH 2 011 REPORT NO 2 011 -16 4...

Ngày tải lên: 19/06/2014, 13:20

... www.adultpdf.com 2 010 Achievements • • • • • Successful completion of audit program Continuing staff development Recommendations from Strategic Review New head office location 15 0 years of service ... Better practice noted from some agencies This is trial version www.adultpdf.com Challenges for 2 011 • • • • • Changing client profile Enhanced audit standards and audit quality Performance management ... Report No for 2 010 - Information systems governance and control including the Queensland Health Implementation of Continuity Project • Report No for 2009 - Results of Audits at 31 May 2009 – One...

Ngày tải lên: 19/06/2014, 17:20

... Institute of Insurance and Finance) This is trial version www.adultpdf.com Queensland Audit Office 2 010 -11 Financial Audit Update ACCOUNTING FOR GOVERNMENT GRANTS AND OTHER ASSISTANCE Alison Rayner, ... Financial Management Constitution Act 18 67 and Constitution of Queensland 20 01 Policy outside the legislative framework Governor Parliament Corporations Act 20 01 Cabinet Decisions Cabinet, CBRC & ... Legislation Legislation Statutory Bodies Financial Arrangements Act 19 82 Statutory Bodies Financial Arrangements Regulation 19 97 Subsidiary Policy Documents (mandated under legislation) Financial...

Ngày tải lên: 19/06/2014, 17:20

... Government sector) 2 010 $M Total Grant Revenue % of Total Revenue 2009 $M 2008 $M 2007 $M 20,352 17 ,596 16 ,006 14 ,479 45% 40% 39% 35% (Source: Report on State Finances 2007 to 2 010 ) This is trial ... Measurement requirements (AASB 10 04 .11 ): – must be measured at the fair value of the contributions received or receivable This is trial version www.adultpdf.com AASB 10 04 Contributions (cont’d) ... (Grantee/Recipient) •Applicable Accounting Standards: – AASB 11 8 Revenue • Applicable to all entities • Reciprocal grants – AASB 10 04 Contributions • Applicable to not-for-profits (i.e Departments,...

Ngày tải lên: 19/06/2014, 17:20

... This is trial version www.adultpdf.com AASB 12 0 Accounting for Government Grants and Disclosure of Government Assistance (cont’d) • Recognition (AASB 12 0 .12 ): – on a systematic basis – over the periods ... Presentation – Grants related to income (AASB 12 0.29- 31) • Government grant other than those related to assets – Grants related to assets (AASB 12 0.24-28) • Government grant whose primary condition ... www.adultpdf.com AASB 12 0 Accounting for Government Grants and Disclosure of Government Assistance (cont’d) • Presentation options for Government grants related to income (AASB 12 0.29- 31) : – as income...

Ngày tải lên: 19/06/2014, 17:20

... 2 010 /11 – DET recognises the full $2M as grant income for 2 010 /11 This is trial version www.adultpdf.com Case study: “Better XYZ Facilities” Funding Deed Accounting Treatment (for 2 010 -2 011 ) ... During 2 010 /11 DET has received the full $2M funding in instalments This is trial version www.adultpdf.com Case study: “Better XYZ Facilities” Funding Deed Accounting Treatment (for 2 010 -2 011 ) • ... information • On January 2 012 , DEEWR issues invoice to DET for repayment of $200k grant monies for failure to complete project by specified time Accounting Treatment (for 2 011 -2 012 ) • • DET raises liability...

Ngày tải lên: 19/06/2014, 17:20

... of years to fully repair all major infrastructure assets • Indicator of impairment under AASB 13 6 .12 (e) – Need to assess recoverable amount of assets – For not-for-profit entities value in use ... likely to impact materially on their “fair value”? – Where asset within a class is revalued AASB 11 6 requires the whole class to be revalued – Condition assessments often key input into valuations ... Non-current physical assets • Useful lives and residual values – Annual assessment required under AASB 11 6 – Have remaining useful lives been impacted by damage caused to the assets? – Has the damage...

Ngày tải lên: 19/06/2014, 17:20

... www.adultpdf.com Leases • Changes to AASB 11 7 for 2 010 -11 : – Default classification of land element in land & building lease is no longer an operating lease – Must reassess in 2 011 – Retrospective application ... opinion on asset values reported in financial statements – Collection of charitable revenue (AGS 10 54) – Loss of supporting documentation • Our aim will be to ensure: – There is an appropriate...

Ngày tải lên: 19/06/2014, 17:20

... (IASB ED/2 010 /6): – Standard expected to be released in 2 011 – Retrospective application is proposed – Extensive changes to current revenue and construction standards (AASB 11 8 and AASB 11 1) – Identify ... Instruments • Minor amendments to AASB 13 9 for 2 010 -11 (not expected to have a significant impact) • New standard - AASB (to replace AASB 13 9) • Effective January 2 013 • Amends requirements for classification, ... early 2 011 with revised standard possibly around September • Issues paper on control in the not-for-profit public sector (phase 2) expected early 2 011 with standard issued by December 2 011 • Revised...

Ngày tải lên: 19/06/2014, 17:20

... March 2 011 FINANCIAL AUDIT Accountability • Integrity • Reliability American Battle Monuments Commission's Financial Statements for Fiscal Years 2 010 and 2009 Highlights of GAO -11 -320, a report ... Commission concurred with its facts and conclusions View GAO -11 -320 or key components For more information, contact Steven J Sebastian at (202) 512 -3406 or sebastians@gao.gov This is trial version www.adultpdf.com ... control over financial reporting as of September 30, 2 010 In addition, GAO found no reportable instance of Commission noncompliance in fiscal year 2 010 with selected provisions of laws and regulations...

Ngày tải lên: 19/06/2014, 19:20