tổng quan về công ty cổ phần may lê trực

... 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...

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...

Ngày tải lên: 05/01/2014, 01:07

... 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)...

Ngày tải lên: 05/01/2014, 01:12

... 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...

Ngày tải lên: 05/01/2014, 00:41

... 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)...

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 ... 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,...

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 ... 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...

Ngày tải lên: 16/03/2014, 12:42

... decrease in the quantity of dry white wine purchased A less than proportional increase in the quantity of dry white wine purchased A more than proportional increase in the quantity of dry white ... intermediaries  Elasticity, in general, refers to the relationship between two variables Price elasticity of demand explains the relationship between change in quantity demanded and changes in ... 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...

Ngày tải lên: 05/01/2014, 00:18

... 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 ... 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 ... 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...

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 ... short-term decisions Dealing with risk and uncertainty in decision-making 1, 1 BUDGETING Budgetary control Budgetary systems Types of budget 10 Quantitative analysis in budgeting Behavioural aspects ... 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...

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 ... 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 ... short-term decisions Dealing with risk and uncertainty in decision-making C Budgeting C1 C2 C3 C4 C5 Objectives Budgetary systems Types of budget Quantitative analysis in budgeting Behavioural aspects...

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 ... 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...

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

... 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 ... we have two Mining and Geology Universities in Hanoi Capital and Quang Ninh Province, especially we have Ba Ria Vung Tau University where provides millions of engineers who are expert in petroleum...

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 ... although a word may consist of only one morpheme 1.1.2 Types of morphemes Basically, morphemes can be divided into two mains types: root morpheme and affixational morpheme To clarify the types of morpheme, ... 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...

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 ... 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...

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 ... in order to obtain the best value for money: • • • • (c) Key issues: • • • • 7.3 Price Quality Quantity Delivery Sources of supply – number and mix Cost of supplies Whether to outsource or make ... 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...

Ngày tải lên: 05/01/2014, 00:20

... time)) Maximum inventory level (reorder level + reorder quantity – (min usage  lead time))  The economic order quantity is the ordering quantity which minimises inventory costs (holding costs and ... (iii) (2 marks) What is the economic batch quantity used to establish? Optimal A B C D 6.8 reorder quantity recorder level cumulative production quantity inventory level for production (2 marks) ... Economic Order Quantity (to the nearest unit)? A B C D 6.9 577 816 866 1,155 (2 marks) A company determines its order quantity for a raw material by using the Economic Order Quantity (EOQ) model...

Ngày tải lên: 05/01/2014, 00:30