về đầu tư trung amp dài hạn theo ngành kinh tế
Tài liệu ACCA mới nhất từ BPP môn F1
... developing individuals within the team (i) (ii) Intellectual level k Belbin’s team roles theory Tuckman’s theory of team development (d) k (e) List the characteristics of effective and ineffective ... the IESBA (IFAC) code of ethics, using examples k (i) (ii) (iii) (iv) (v) (c) Describe organisational values which promote ethical behaviour using examples (i) (ii) (iii) (iv) (v) (vi) (d) Integrity ... manufacturing organisations, for example, or they could be a healthcare service (d) Profit or non-profit orientation Some businesses exist to make a profit Others, for example the army, are not profit...
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Tài liệu ACCA mới nhất từ BPP môn F2
... must choose a sample A ………… sampling method is a sampling method in which there is a known chance of each member of the population appearing in the sample A ……… ……… sample is a sample selected ... choose a sample A probability sampling method is a sampling method in which there is a known chance of each member of the population appearing in the sample A simple random sample is a sample ... population; sampling frames not always contain such information Systematic sampling is a sampling method which works by selecting every nth item after a random start The advantages of systematic sampling...
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Tài liệu ACCA mới nhất từ BPP môn F2
... (e) Random sampling Stratified random sampling Systematic sampling Multistage sampling Cluster sampling 5.2 Random sampling A simple random sample is a sample selected in such a way that every ... shelves before taking your sample, or find some other way of sampling (for example, using the library index cards) A random sample is not necessarily a perfect sample For example, you might pick what ... population A non-probability sampling method is a sampling method in which the chance of each member of the population appearing in the sample is not known, for example, quota sampling You must be aware...
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Tài liệu ACCA mới nhất môn F2,textbook
... materials to the warehousing of finished goods Lecture example All other costs incurred in the business Preparation question Give some examples of production and non production costs Solution Non ... ready for despatch and delivery to the customer Lecture example Finance All costs incurred to finance the business Preparation question Give examples of non-production costs under each of the four ... overheads Lecture example Preparation question Identify and group the costs involved in the production of a CD Solution Total production costs 2.5 2: COST CLASSIFICATION Lecture example Preparation...
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Tài liệu ACCA mới nhất từ BPP môn F3
... your BPP Interactive Text and revise first Business transactions are recorded on s……… d…………… Examples include sales and purchase orders, ……… and ………… Books of ………… are books in which we first ... revision purposes as you approach the exam Business transactions are recorded on source documents Examples include sales and purchase orders, invoices and credit notes Books of prime entry are books...
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Tài liệu ACCA mới nhất từ BPP môn F3, sách có giá trị cho kỳ thi đến tháng 6-2014,study text
... example is given purely for illustrative purposes 6.3 Purpose of financial statements Both the statement of financial position and the income statement are summaries of accumulated data For example, ... limited liability partnership (LLP), partners will be fully liable for debts and liabilities, for example if the partnership is sued In law sole traders and partnerships are not separate entities ... 2.4 Partnerships Partnerships occur when two or more people decide to run a business together Examples include an accountancy practice, a medical practice and a legal practice Partnerships are...
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Tài liệu ACCA mới nhất từ BPP môn F5
... be taking advice about getting the easy marks first on a question This often meant that, for example, candidates answered the written requirement in (c) before tackling the numbers in 4(a) and ... believe that the reason for this is primarily that candidates tried to question spot So, for example, because linear programming came up in June 2010, the belief was that it would not come up ... question Each part could appear as a discussion part of a question involving calculations, for example on quantitative analysis or variance analysis 8&9 49 Answer this December 2011 question in...
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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... you essential practice of techniques covered in the chapter Case Study Provide real world examples of theories and techniques Chapter Roundup Quick Quiz Introduction A quick test of your knowledge ... the content of main chapter headings, allowing you to preview and review each section easily Examples Demonstrate how to apply key knowledge and techniques Key terms Definitions of important ... costing and brought forward knowledge is identified throughout the text If you struggle with the examples and questions used to revise this knowledge, you must go back and revisit your previous work...
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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... Absorption profit More Lecture example Preparation question Reconcile the profit figures calculated in lecture examples and Solution 1.12 1: COSTING Lecture example Preparation question Required ... the basics covered in this chapter Complete the following examples for the Year data (Year completed earlier in the chapter.) Lecture example Preparation question Selling price per unit Variable ... Year Units 4,000 4,000 3,800 1: COSTING Solution Lecture example Preparation question Reconcile the profit figures calculated in lecture examples and Solution END OF CHAPTER 1.16 Activity based costing...
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Tài liệu ACCA mới nhất từ BPP môn F4, sách có giá trị cho kỳ thi đến tháng 6-2014, Revision kit
... areas are examined they are generally presented in the context of a paper that provides more than ample opportunity to reach a pass standard through an adequate treatment of more obvious, not to ... subtlety of approach that was beyond the ability of students at this level (question being the cited example), however there were many marks available for basic knowledge and indeed question could have ... the paper was a complete lack of knowledge on the part of the candidates The questions provided ample opportunity for candidates to demonstrate both knowledge and understanding Some candidates...
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Tài liệu ACCA mới nhất từ BPP môn F4
... Gives you essential practice of techniques covered in the chapter Case Study Real world examples of theories and techniques Chapter Roundup Quick Quiz Introduction A quick test of your knowledge ... case) and in shipping cases the name of the ship, for example, The Wagon Mound Some older cases may be referred to by a single name, for example Pinnel's case In a full citation the title of the ... principle of law; for example where a court has failed to apply the doctrine of privity of contract: Beswick v Beswick 1968 It may declare an earlier precedent to be too wide For example, the duty of...
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Tài liệu ACCA mới nhất từ BPP môn F7,
... refer to Course Companion for Home Study Progress test Course exam 24 25 26 Answers to Lecture Examples 24.1 Question and Answer bank 25.1 Pilot Paper questions ... syllabus To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and ... practice from the Study Text This is a question we recommend you attempt for home study Real world examples These can be found in the Course Companion Section reference in the Study Text Further reading...
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Tài liệu ACCA mới nhất từ BPP môn F8,
... Accountability, stewardship and agency 2.1 Agency theory The role of external audit is often explained in relation to the economic model of agency theory 2.2 An agency relationship Principal eg ... refer to Course Companion for Home Study Progress test Course exam 20 21 22 Answers to Lecture Examples 20.1 Question and Answer bank 21.1 Appendix: Pilot Paper questions ... assertions by auditors Chapter E2 Audit procedures Chapter 11 E3 The audit of specific items E4 Audit sampling and other means of testing Chapter 11 E5 Computer-assisted audit techniques Chapter 11 E6...
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Tài liệu ACCA mới nhất từ BPP môn F9,
... and is a good example of the interrelationship between these decisions The dividend decision is covered in chapter 13 Encouraging shareholder wealth maximisation Case Agency theory 3.1 Why managers ... Select order quantity which minimises costs Lecture example Technique demonstration Required Using the same information given in lecture example calculate the minimum total cost assuming the following ... • Discuss the role of management in meeting stakeholder objectives including the use of agency theory • Describe and apply ways of measuring achievement of corporate objectives • Explain ways...
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Tài liệu ACCA mới nhất từ BPP môn P2,
... twist, for example financial instruments or pensions This question will also contain an element of written explanation and a question on ethics or corporate social accounting For example, the December ... will be set in terms of IFRS as far as it applies Developments in financial reporting, for example, IFRS 10 to 13 and the revised IAS 19 Question practice Question practice under timed conditions ... developments in financial reporting It may cover an aspect of reporting financial performance – for example the Management Commentary, but it can also be set on just one standard if this standard is...
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Tài liệu ACCA mới nhất từ BPP môn P2,
... refer to Course Companion for Home Study Progress test Course exam 22 23 24 Answers to Lecture Examples 22.1 Question and Answer bank 23.1 Appendix: Pilot Paper questions ... practice from the Study Text This is a question we recommend you attempt for home study Real world examples These can be found in the Course Companion Section reference in the Study Text Further reading ... introducing rigorous and consistent accounting standards • Identify the relationship between accounting theory and practice • Critically evaluate accounting principles and practices used in corporate...
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Tài liệu ACCA mới nhất từ BPP môn P4,
... explain the following concepts and their relevance for corporate governance: – the separation of ownership and control – transaction cost theory – agency theory • explain the ways in which the behaviour of those charged with corporate governance may give rise to a conflict of interest with ... where you need further guidance or skip over when you are happy with the topic) Illustration Worked examples help you understand the core content better Test Your Understanding Exercises for you to complete ... before covering the topic in detail. You should follow your studying of the content with a review of the illustration/s. These are worked examples which will help you to understand better how to apply the content for the topic KAPLAN PUBLISHING...
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