tai lieu toeic moi nhat

... Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources Page ii All rights reserved No part of this publication may be reproduced, ... historical cost accounting (HCA), the amount maintained is the capital sum put into the business by the owner Capital is looked at as the capacity to maintain a level of assets, alternatively referred ... condensed book Each card has been separately designed for clear presentation Topics are self contained and can be grasped visually ACCA Passcards are still just the right size for pockets, briefcases

Ngày tải lên: 24/04/2016, 16:20

... Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources 2:06 AM Page ii All rights reserved No part of this publication may ... requirements of IFRS Simple for smaller companies More detailed for longer ones In the UK, the FRSSE was developed for small companies, ie companies below certain legally defined limits In 2009, the IASB ... social responsibility Sustainability Social responsibility Human resource accounting (003)ACP2PC14 Int_CH03.qxp 5/16/2014 Environmental reporting 2:06 AM Page 14 Sustainability Social responsibility

Ngày tải lên: 24/04/2016, 16:38

... Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources Page ii All rights reserved No part of this publication may be reproduced, ... condensed book Each card has been separately designed for clear presentation Topics are self contained and can be grasped visually ACCA Passcards are still just the right size for pockets, briefcases ... decision making Strategic decisions Long term direction Complex Scope of activities Subject to uncertainty Competitive advantage Impact operational decisions Adapting activities to fit business environment

Ngày tải lên: 24/04/2016, 16:41

... CHỦ NGHĨA VIỆT NAM Độc lập - Tư do - Hạnh phúc BANG CAN DOI KE TOÁN (Tai ngay 31 thang 12 năm 2016) DVT : dong | GHICHU | A.TAISAN NGAN HAN 1 Tiền và các khoản tương đương tiền II Các khoản đầu ... khác B TAI SAN DAI HAN I Các khoản phải thu dài hạn II Tài sản cố định 1, Tài sản có định hữu hình 2 Tài sản cố định thuê tài chính 3 Tài sản có định vô hình II Bất động sản đầu tư IV Tai san ... phúc Thương hiệu cắp Ti cùng vở Tp HCM, n g ay 31t hang Š nấm 2017 THẺ LE LAM VIEC VÀ BIEU QUYET TAI DAI HOI DONG CO DONG THƯỜNG NIÊN LÀN THỨ - 10— NĂM 2017 CONG TY CO PHAN CAP NUOC PHU HOA TÂN

Ngày tải lên: 29/10/2017, 04:14

... 200 questions, the TOEIC test measures a wide range of English proficiency The following sample questions not indicate the full range of difficulties you would find in an actual TOEIC test GENERAL ... Mr Yang’s trip will - him away from the office for ten days (A) withdraw (B) continue (C) retain (D) keep The company that Marie DuBois started now sells - products throughout the world ... badges while at work.” Therefore, you should choose answer (A) SAMPLE QUESTIONS The pamphlet contains some importance information about the current exhibit A B C D No matter how long it taking

Ngày tải lên: 12/12/2013, 15:15

... rang in the Orpingtons' house at six-thirty in the morning Henry got out of bed and ran down the stairs He wondered who could possibly be ringing at that early hour in the morning Henry: Hello Man's ... Operator! Operator! Operator! It was no good The line had gone dead As calmly as he could Henry went upstairs to tell his wife the alarming news They decided to get dressed at once and take the two girls ... your engagements for today and wait until the police get to the bottom of the matter Henry: Certainly not! I'm not going to let myself be scared by some stupid crank Andrew: What did the man

Ngày tải lên: 23/12/2013, 10:16

... ESS Simulated TOEIC developed by Haewook Lee Special Edition (100 items)           ...  =%''+8   !   ESS Simulated TOEIC developed by Haewook Lee Special Edition (100 items) >"&!%) 8 ) ...  &44444444444 ' $ ESS Simulated TOEIC developed by Haewook Lee Special Edition (100 items) (   "!

Ngày tải lên: 21/01/2014, 22:20

... (B)fastest (C) most fastest (D)more fast 4 ESS Simulated TOEIC developed by Haewook Lee Special Edition (100 items) 141. The position used to be obtained _____ in the past than it is now (A)harder ... painted (D) have painted 5 ESS Simulated TOEIC developed by Haewook Lee Special Edition (100 items) 152. International stock markets, including those in Britain, Germany, Hong Kong and Japan yesterday ... of 10 percent. (A) otherwise (B) therefore (C) however (D) in addition to 2 ESS Simulated TOEIC developed by Haewook Lee Special Edition (100 items) 119. He makes ＄20 an hour, has more work

Ngày tải lên: 21/01/2014, 22:20

... out (B) in (C) off (D) down 정답 및 해설 고급자를 위한 TOEIC 답이보이는 VOCABULARY 실전연습 1 1 정 답 : (B) damaged luggage 손상된 짐 cf) missing luggage 행방불명된 짐 [ 어 구 ] detailed 상 세 한 designated 지정된 [번역] 파손된 수화물은 항공사에 ... funds will have to go to debt relief (A) alleviate (B) recommend (C) allocate (D) mandate 고급자를 위한 TOEIC 답이 보이는 VOCABULARY 실전연습 4 38 When a dangerous criminal is first taken into custody, it is ... contemporary (B) condemnatory (C) complimentary (D) sedentary 39 The new offices have been 고급자를 위한 TOEIC 답이 보이는 VOCABULARY 실전연습 5 1 It is imperative that we schedule a meeting with the clients

Ngày tải lên: 21/01/2014, 22:20

... chercheur resign (v) resignation (n) démissionner démission resume (n) CV retail (n), retailer (n) vente au détail ; détaillant retire(v), retirement (n) prendre sa retraite ; retraite early retirement= ... télé commitment (n) engagement commute (n, v) commuter (n) trajet ; voyager (tous les jours) banlieusard (qui fait la navette) complain (v) complaint (n) se plaindre plainte make a complaint conduct ... expectations expenses (n) dépenses claim your expenses expensive (adj) cher extra (adj) supplémentaire F facility (n) installation, équipement factory (n) usine fail (v), failure (n) échouer ;

Ngày tải lên: 26/01/2014, 17:20

... <INDO> : Ấn Độ インドネシア <INDONESHIA> : Indonesia かんこく <kankoku> : Hàn quốc タイ < ;TAI& gt; : Thái Lan ちゅうごく <chuugoku> : Trung Quốc ドイツ <DOICHI> : Đức にほん <nihon> ... うち <uchi> nhà でんわ <denwa> điện thoại くつ <kutsu> đôi giầy ネクタイ < NEKUTAI> Cravat ( neck tie) ワイン <WAIN> rượu tây (wine) たばこ <tabako> thuốc lá うりば

Ngày tải lên: 24/07/2014, 17:46

... and suppliers is important in enabling organisations to respond to certain types of change, necessary for business as a sustained activity. Responsibilities towards customers are mainly those ... retaining and submitting proper records and preparing and auditing financial reports. k (b) Explain the broad consequences of failing to comply with the legal requirements for maintaining ... are preoccupied with performance, and meeting or improving their standards. (b) Organisations contain formal, documented systems and procedures which enable them to control what they do. (c)...

Ngày tải lên: 05/01/2014, 00:19

... cost centre? A A unit of output or service for which costs are ascertained B A function or location for which costs are ascertained C A segment of the organisation for which budgets are prepared ... Stock-outs arise when too little inventory is held (ii) Safety inventories are the level of units maintained in case there is unexpected demand (iii) A re-order level can be established by looking ... by the team, and the remaining bonus is shared evenly between Jane and the other team member. Details of output for one day are given below. Hours worked by team 8 hours Team production achieved...

Ngày tải lên: 05/01/2014, 00:30

... of uncertainty surrounding the possible outcomes of a decision. Information for decision making should therefore incorporate uncertainty in some way. The methods of incorporating uncertainty ... more detail. (a) Relevance. Information must be relevant to the purpose for which a manager wants to use it. In practice, far too many reports fail to 'keep to the point' and contain ... higher precision is obtainable. The main disadvantage of stratification is that it requires prior knowledge of each item in the population; sampling frames do not always contain such information....

Ngày tải lên: 05/01/2014, 00:32

... The table below provides details of when each element of the syllabus has been examined and the question number and section in which each element appeared. Further details can be found in the ... with full solutions and handy tutor’s hints. i-Pass contains approximately 300 questions, covering all important syllabus areas. REVISE AND RETAIN Revise using our pocket-sized Passcards and then ... decisions 2 1, 4 6 Make-or-buy and other short-term decisions 1 1 7 Dealing with risk and uncertainty in decision-making 1 BUDGETING 8 Budgetary control 3 9 Budgetary systems 5 9 Types...

Ngày tải lên: 05/01/2014, 00:46

... due to shareholders. Hence there are detailed laws on 'capital maintenance'. These extend to how far companies may distribute accumulated retained earnings to their shareholders in ... Professional Regulations concerning certain occupations (such as law) can be delegated to authorised bodies (such as the Law Society).  Orders in council in certain circumstances, the government ... particular types of claim, such as personal injury and professional negligence claims, which entail setting out the claim to the defendant in an attempt to negotiate a settlement. The emphasis...

Ngày tải lên: 05/01/2014, 00:53

... Statement of changes in equity Share capital Share premium Revaluation surplus Retained earnings Total $’000 $’000 $’000 $’000 $’000 Balance at 31 December 20X0 ... between IFRS and US GAAP in the period 2006-2008. Partner standard setters 6.2 The IASB maintains a policy of dialogue with other key standard setters around the world, in the interest of ... redeemable $1 preference shares 1,000 Share premium 430 Revaluation surplus 3,125 Retained earnings at 31 March 20X2 9,552 Ordinary dividends paid 1,000 Preference dividends...

Ngày tải lên: 05/01/2014, 01:00

... perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about ... of half-year accounts Sufficient appropriate evidence is obtained as part of a systematic engagement process that includes obtaining an understanding of the subject matter and other engagement ... monitor controls effective in managing risks • Obtain understanding of the business and the risks it faces External auditors • Ascertain nature of internal control system • In order to...

Ngày tải lên: 05/01/2014, 01:14