the impairment estimated at the balance sheet date of the prior reporting period shall be debited to these accounts with a credit to account 793
Báo cáo y học: "Clustering of phosphorylation site recognition motifs can be exploited to predict the targets of cyclin-dependent kinase" potx
... classifier (SLR) with that of a specificity matrix-based approach (Scansite [23]), and used the score of the best match to the Cdc2 matrix in each protein (see Materials and methods, below) as ... log-likelihood of the data is: and Z ci X mi Z ci li and π c = N ∑ i Z ci , where N is the total number of matches in the dataset respectively At the expectation step we use Bayes' theorem to calculate the ... each of those proteins Additional data files The following additional data are available with the online version of this paper Additional data file contains the S cerevisiae proteins with SLR above...
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THE SIMPLE FUTURE TENSE AND BE GOING TO
... (Forms): a Câu khẳng định (Affirmative): S + be + going to + V… Ex: I am going to Hue tomorrow She is going to Ha Noi this evening We are going to the theater tonight b Câu phủ định (Negative): S + be ... not + going to + V… Ex: I am not going to Hue tomorrow She isn’t going to Ha Noi this evening We aren’t going to the theater tonight c Câu nghi vấn (Interrogative): Be + S + going to + V…? – >Trả ... + be/ No, S + be not Ex: Are you going to watch TV tonight? Yes, I am/ No, I am not Is he going to play soccer tomorrow afternoon? ØYes, he is/ No, he isn’t Xem thêm ****Bộ ngữ pháp tiếng anh...
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Corporations: Paid-in Capital and the Balance Sheet pot
... dividend before paying it • The board of directors alone has the authority to declare a dividend Dividend Dates Three relevant dates for dividends are: Declaration date Date of record Payment date ... separation of ownership and management corporate taxation government regulation Organizing a Corporation • The process of creating a corporation begins when the organizers (incorporators) obtain ... obtain a charter from the state • The charter authorizes the corporation to issue stock and conduct business in accordance with state law and the corporation’s bylaws Organizing a Corporation • Stockholders...
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The Balance Sheet and Financial Disclosures pptx
... Statements Allow financial statement users to compare year -to- year financial position, results of operations, and cash flows Expresses each item in the financial statements as a percentage of that same ... in the financial statements of another year (base amount) Involves expressing each item in the financial statements as a percentage of an appropriate corresponding total, or base amount, within ... but before the financial statements are issued Noteworthy Events and Transactions Transactions or events that are potentially important to evaluating a company’s financial statements, e.g., related...
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Holcim has strengthened its balance sheet and earning power and positioned itself as an attractive group in the international capital markets
... preparation of financial statements in conformity with IFRS at the exchange rate at the date of the transaction requires management to make estimates and assumptions that affect the reported amounts ... currencies are translated at the average exchange rate for the year, whereas the balance sheet is translated at year-end exchange rates MD & A 85 In order to reduce the effects of inflation and currency ... each balance sheet date, the Group assesses whether there an annual impairment test is any indication that an asset may be impaired If any such indication exists, the recoverable amount of the...
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THE BALANCE SHEET POCKET BOOK phần 1 pps
... which has made more profit has done better’ ◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’ These misconceptions will be dealt with at appropriate ... Cap ital s es erv ed Ass ets Ea r g nin s Credit loyed ors mp lE apita C Debto Deprecia tion rs Many people are discouraged in their attempts to understand financial statements by the jargon accountants ... format CLASSIFICATION OF EXPENDITURE Why classify? Capital or Revenue? control THE BALANCE SHEET Use of Funds (Fixed Assets, Working Capital), Source of Funds, the balancing act, published format...
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THE BALANCE SHEET POCKET BOOK phần 2 potx
... or all of the Board may be dismissed investors may sell their shares, leading to a fall in share prices, thus making the business vulnerable to being `taken over’ Note To acquire the business a ... Share Certificate When the company prospers, Bill offers to buy the shares for £1,200 Alex hands over the piece of paper; Bill hands over the £1,200 Alex has made a gain of £200 The company has ... that the loan can be recovered if the borrower defaults) THE BUSINESS FINANCIAL MODEL SOURCE OF FUNDS LOAN CAPITAL - EXAMPLE Taking out a mortgage is a similar process to a business loan: The...
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THE BALANCE SHEET POCKET BOOK phần 3 pps
... CAPITAL Products and services for sale to the customer Funds are required to provide the flow of materials, services and credit to achieve the sales and satisfy customer needs Accountants call ... despatched to the customer This timing difference is one of the factors contributing to the outcome that PROFIT CASH ≠ CASH RAW MATERIALS DEBTORS/ RECEIVABLES PR SAL ES OF R P ● SH CA SA Cash ... capital and that is exactly what the investment has to WORK! ● Cash is used to buy Raw Materials, which are converted into Work in Progress, and through to ● Sold to customers, Who, after the...
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THE BALANCE SHEET POCKET BOOK phần 4 pps
... Less: Tax Earnings Dividend Earnings: whatever remains after all these costs have been met belongs to the shareholders and will either be: - paid out as a Dividend, or - ploughed back as Retained ... PROFIT 32 ● ● Retained Profit can be used to finance the purchase of even better facilities and/or an increased product range which would: increase operating profits increase Earnings increase ... retain additional profit and so the process continues THE BUSINESS FINANCIAL MODEL COMMON MISCONCEPTIONS At the year-end the Retained Profit must be somewhere; in the bank, or the accountant’s...
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THE BALANCE SHEET POCKET BOOK phần 5 docx
... THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the model over: ● ● Use of Funds appears at the top of the statement Source of Funds appears at the bottom of the statement ... summary of the operating performance the Profit and Loss Account 43 FINANCIAL REPORTS INTRODUCTION The Balance Sheet and Profit and Loss Account are reports of the Business Financial Model: THE ... 49 THE BALANCE SHEET DEPRECIATION OF FIXED ASSETS Depreciation is not applied to land (with the exception of quarries and mines) It is applied to all other Fixed Assets: 50 THE BALANCE SHEET WORKING...
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THE BALANCE SHEET POCKET BOOK phần 6 pptx
... The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit.’ The Balance Sheet balances automatically because for every transaction in the books of account ... THE BALANCE SHEET SOURCE OF FUNDS VALUATION We now reach the bottom half of the Balance Sheet, which shows where the funds (used in the top half) came from ● SHARE CAPITAL the number of shares ... be based on the revalued amount 55 THE BALANCE SHEET THE BALANCING ACT ● ● 56 You can’t something with money you never had Neither can money you have had just disappear! ✗ ✗ THE BALANCE SHEET...
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THE BALANCE SHEET POCKET BOOK phần 7 ppt
... - ● at the start of the trading period and at the end of the trading period The Profit and Loss Account reports what happened, in terms of Revenue Performance, between those Balance Sheet dates ... THE BALANCE SHEET INTERNAL FORMAT ● The format examined to this point has addressed an internal report to the Management Team ● The focus has been to consider the Management decisions ... return on the Net Capital Employed ● The Report provides essential management information 65 THE BALANCE SHEET PUBLISHED FORMAT The Balance Sheet published format A Report to the Owners of the Business...
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THE BALANCE SHEET POCKET BOOK phần 8 pdf
... contractual agreement p14 Note - Interest must be paid whether the company has had a good year or not, so the greater the loan capital within the business, the greater the financial risk ● Tax: ... down the Statement as additional aspects of business cost are taken into account First consider Operating Profit - the measurement of local operating performance This was shown within the model as ... Tax are called Earnings 82 PROFIT AND LOSS ACCOUNT EARNINGS Earnings are what is left after all the business costs have been met Earnings, therefore, belong to the shareholders Some of the Earnings...
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THE BALANCE SHEET POCKET BOOK phần 9 potx
... format may not look dissimilar to the internal management format Preceding years’ figures are required to be shown Figures shown are totals only - some analysis will be available in the Notes to ... Expenditure associated with producing and delivering the products sold during the period 27 Balance Sheet: A financial statement showing, at a point in time, where the money came from (Net Capital Employed) ... is available to the competitors Consider the dilemma: - provide information to inform the Owners - competitors use published information ● Therefore the practice tends to be to provide the legal...
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THE BALANCE SHEET POCKET BOOK phần 10 pptx
... purchases a new machine which costs £500,000 to make a product which has an expected life of years It is estimated that at the end of the years the machine will have a resale value of £50,000 Depreciation ... overseas Contact For details of support materials available to help trainers and managers run finance courses in-company, contact the authors at: Tall Trees, Barkers Lane, Wythall, West Midlands ... DEPRECIATION 101 APPENDIX TWO CALCULATING DEPRECIATION How accountants decide how much depreciation to charge? Depreciation is Assessed on an annual basis by apportioning the ‘depreciable amount’...
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a study on the problems in teaching english speaking skills to the minority students at sonla ethnic boarding high school and so
... 11) that The 1970s and 1980s could be regarded as the era of Communicative Language Teaching Communicative Language Teaching also marks the beginning of a major innovation within language teaching ... that people who know a language are referred to as speakers of that language as if speaking included all other kinds of knowing Too many language learners mastering the art of speaking is the ... that the textbook may become an obstacle in teaching speaking skills Teachers opinions of Communicative Language Teaching As we know that, Communicative Language Teaching is an approach that aims...
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A study on the reality of teaching speaking skill to non english majors at thai nguyen university college of technologyrelevan
... range of communication strategies - to learn the language needed to engage in some of these strategies, e.g “What you call a thing that/person who…” - to deal with the information gap of real discourse ... working or traveling abroad a good speaking skill proves to be a great advantage From this fact, it can be concluded that the majority of the students are aware of the importance of the speaking skill ... The aims for learners - to achieve accuracy in the grammatical forms of the language - to pronounce the forms accurately - to use stress, rhythm and intonation to express meaning - to build a...
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The effects of bottom up techniques in teaching listening skills to first year students at the university of fire fighting and prevention
... may be described as holistic or "conceptual driven" in that they focus on the overall meaning of the passage and the application of schemata Schemata are mental frameworks based on past experiences ... discourse are generally forgotten and only the meaning retained Therefore, the listeners usually remember the meaning rather than the exact words spoken when he has to recall what has been said The basis ... context and the word in general Second, it is an interpretation, in the sense that it is our version of what the speaker meant, as far as we are able to assess that meaning The two authors use the...
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Unit 2: The date of birth(A1,2,3)
... thirtieth 30th What’s the date today? It’s October 10th 2008 February 2008 july 2008 october 10 2008 november 20 2008 Matching (Ex WB pages 23) a- 1st b- 2nd 1- sixth 2- ... second a- 4 b-8 c-10 d-9 e-6 f-1 g-3 h-7 i-2 j-5 Homework Do exrcise (12) THE END Warm up: Months of the year January February March April May June July August September October November Decmber ... May March August June July October Ordinal numbers first 1st second 2nd third 3rd fourth 4th fifth 5th sixth...
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Applying task based approach in teaching english grammar to the 1st year non english majors at ho chi minh university of industry, nghe an branch luận văn thạc sĩ giáo dục học
... serve the aforesaid aims, the research attempts to answer the following questions: What is the reality of the application of the task-based approach in teaching English grammar at HUI? What are the ... the classroom and he asserted that transacting tasks in this way will make naturalistic acquisition He explained that the task-based approach is more favourable than any other approaches because ... process as a set of communicative tasks that are directly linked to the curricular goals (Brown, 2001) The aim of task-based learning is to make language classroom approximate to the target language...
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