đầu tư tín dụng t amp dh theo thành phần kinh tế
Tài liệu ACCA mới nhất từ BPP môn F1
... each topic Topic list Tells you what you will be studying in this chapter and the relevant section numbers, together with the ACCA syllabus references Introduction Puts the chapter content in the ... success the organisation achieves in satisfying of stakeholder interests is likely to be difficult, since many of their expectations relate to qualitative rather than quantitative matters It is, ... liberalisation: the World Trade Organisation (WTO) The World Trade Organisation was set up to promote free trade and resolve disputes between trading partners The theory of comparative advantage suggests that...
- 553
- 2,741
- 12
Tài liệu ACCA mới nhất từ BPP môn F2
... - The business uses the direct method of apportionment After the apportionment of the service centres to the production departments, what will the total overhead cost be for the mixing department? ... attempt any questions If in doubt, you should go back to your BPP Interactive Text and revise first A ……… cost is a cost that can be traced in full to the product, service or department that ... Population data Details of industry costs Interest rates (2 marks) The internet can be a useful source of data and information but it has its limitations Jo is thinking about setting up a chocolate...
- 265
- 1,954
- 7
Tài liệu ACCA mới nhất từ BPP môn F2
... follows structure Let's consider the first idea that structure follows strategy What this means is that organisations develop strategies in order that they can cope with changes in the structure ... reporting the results of their activities just as multi-nationals For example a tennis club needs to know the cost of undertaking its various activities so that it can determine the amount of ... on its objectives 2.3 Strategy and organisational structure There are two schools of thought on the link between strategy and organisational structure Structure follows strategy Strategy...
- 649
- 1,595
- 13
Tài liệu ACCA mới nhất môn F2,textbook
... cost totalled $20; when the output was 10 units the cost totalled $35; when the output was 50 units the cost totalled $155 and when the output was 75 units the cost totalled $230 Which of the ... split into direct costs and indirect costs of production Definition 3.2 A direct cost is a cost that can be traced in full to the product, service or department that is being costed Total direct ... decisions, it needs to be able to accurately predict costs at differing output levels If we can identify the relationship between the output level and the cost at that level from observation then it is...
- 375
- 1,263
- 0
Tài liệu ACCA mới nhất từ BPP môn F3
... past events and from which future economic benefits are expected to flow to the entity C Equity is the residual interest in the assets of the entity after deducting all its liabilities D Equity ... replacement of the asset C To reduce the cost of the asset in the statement of financial position to its estimated market value D To account for the ‘wearing-out’ of the asset over its life (2 marks) ... assumptions are accruals and going concern The Framework states that qualitative characteristics are the attributes that make the information provided in financial statements useful to users The...
- 313
- 1,745
- 14
Tài liệu ACCA mới nhất từ BPP môn F3, sách có giá trị cho kỳ thi đến tháng 6-2014,study text
... means that they must act honestly in what they consider to be the best interest of the company and in good faith In the UK, the Companies Act 2006 sets out seven statutory duties of directors ... Found at the back of the Interactive Text with more examstyle chapter questions Cross referenced for easy navigation INTRODUCTION Studying FFA/F3 How to Use this Interactive Text Aim of this Interactive ... ensure that the company is able to keep up interest payments, and eventually to repay the amounts advanced The taxation authorities want to know about business profits in order to assess the tax...
- 545
- 2,555
- 24
Tài liệu ACCA mới nhất từ BPP môn F5
... from sitting to sitting The pass rate on this paper was slightly higher than in recent sittings This may be due to the fact that, some requirements had plenty of straightforward marks that well-prepared ... knowledge gaps that many candidates seem to have This was obvious from the fact that a significant number of candidates made really good attempts at one or two questions but then, after that, it was obvious ... at a lower cost than the pre-set tariff, it is allowed to use the surplus as it wishes Similarly, it has to bear the cost of any deficits itself Currently, the Trust knows that a number of its...
- 433
- 1,845
- 19
Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... cost unit or cost centre Direct costs are allocated directly to cost units Overheads clearly identifiable with cost centres are allocated to those cost centres but costs which cannot be identified ... to give your revision a boost Our Interactive Passcards product takes the Passcards, adds additional tutorials, comments and lots of testing and links them to the Study Text The result is a truly ... is to apportion the costs of service cost centres (both directly allocated and apportioned costs) to production cost centres The final stage in absorption costing is the absorption into product...
- 506
- 957
- 5
Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... investment (d) Target cost is calculated as: $ X (X) X Target selling price Less: target profit Target cost (e) The estimated cost of the product is calculated based on the product specification ... current cost levels (f) Estimated Product Cost – Target Cost = Cost Gap (g) Efforts are made to close the cost gap Aim to "design out" costs before production starts (h) Negotiate with customer ... target cost Implications Closing a target cost gap 2b.2 Target costing in service industries 2b: TARGET COSTING Target costing Introduction 1.1 In a modern environment with shortening product...
- 336
- 1,705
- 10
Tài liệu ACCA mới nhất từ BPP môn F4, sách có giá trị cho kỳ thi đến tháng 6-2014, Revision kit
... short of time you must attempt these questions if you want to pass the exam You should complete your answers without referring to our solutions Step Attempt the other questions in that section ... contract law Attempt these questions as they are good practice for this tricky area Terms of a contract 35 This Pilot Paper question covers the key issues in relation to the content of contracts ... notice outside, stating that the auction had been cancelled Ade went into a nearby antique shop and saw an example of the type of pottery he had come to bid for The price ticket stated that it...
- 409
- 1,317
- 4
Tài liệu ACCA mới nhất từ BPP môn F4
... authority to object to an instrument's nature or content A statutory instrument may be challenged in the courts on the grounds that Parliament exceeded its authority to delegate and has acted ... entail setting out the claim to the defendant in an attempt to negotiate a settlement The emphasis is placed on co-operation to identify the main issues Failure to co-operate may lead to cost ... committee of the Lord Chancellor and two other peers It then becomes an Act of Parliament (statute) but it does not come into operation until a commencement date is notified by statutory instrument...
- 482
- 1,497
- 7
Tài liệu ACCA mới nhất từ BPP môn F7,
... benefits are expected to flow to the entity Liability A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of ... Hence, it is assumed that the entity has neither the intention nor the need to liquidate or curtail materially the scale of its operations; if such an intention or need exists, the financial statements ... be required to evaluate an accounting treatment in the context of the conceptual framework Qualification Context The objectives of financial statements, the qualitative characteristics of financial...
- 382
- 1,058
- 1
Tài liệu ACCA mới nhất từ BPP môn F8,
... statutory audit for smaller entities 2.1 2: STATUTORY AUDITS Overview Statutory audits The regulatory environment The statutory audit opinion Objectives and activities of statutory audit Values Mechanisms ... financial statements Objectives and activities of statutory audit 8.1 Objectives The objective of statutory audit is to issue an opinion in line with statutory requirements, as outlined in section ... Committee Ethics Committee Financial and Management Accounting Committee Public Sector Committee Transnational Auditors Committee (executive arm of the Forum of Firms) 2.4 2: STATUTORY AUDITS International...
- 280
- 826
- 0
Tài liệu ACCA mới nhất từ BPP môn F9,
... markets or indirectly through financial institutions that they have deposited their money with; these financial institutions act as financial intermediaries Financial institutions Types Functions ... firm into direct contact with its investors The trend to borrowing directly from investors is sometimes called disintermediation 4.2 Financial markets are split into those that provide short-term ... and other capital instruments Chapter 15 F4 Estimating the overall cost of capital Chapter 15 F5 Capital structure theories and practical considerations Chapter 16 F6 Impact of cost of capital...
- 242
- 850
- 1
Tài liệu ACCA mới nhất từ BPP môn P2,
... intelligent students two almost perfect questions, one averagely good and one sketchy The first eight to ten marks are the easiest to get Then you have to push it up to what you think is fifteen (thirty ... amounts in the financial statements that not faithfully represent the nature of the transactions It has been further argued that current standards are inconsistent with principles used in other ... months The leases terminate when the contracts for promoting the clothing terminate Prochain wishes to account for the apartments as investment properties with the difference between the market...
- 457
- 727
- 4
Tài liệu ACCA mới nhất từ BPP môn P2,
... benefits are expected to flow to the entity Liability A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of ... explained that it only amounts to recognising a portion of contract revenue that is expected to be certified as complete by surveyors within the next month and that this is immaterial in the context ... a duty to keep up to date with developments in IFRS and other relevant regulations Circumstances that may threaten the ability of accountants in these roles to perform their duties with the appropriate...
- 422
- 781
- 1
Tài liệu ACCA mới nhất từ BPP môn P4,
... Objectivity – The position of the auditor friend and the assistant finance director cannot be allowed to cloud the executive’s judgement Action to take: The matter must be reported to: • • • The executive directors The government department responsible ... agreement with the other party to the transaction, drawing up an appropriate contract, etc • Policing and enforcement costs are the costs of making sure the other party sticks to the terms of the contract, and taking appropriate action ... party sticks to the terms of the contract, and taking appropriate action (often through the legal system) if this turns out not to be the case Transaction cost economics suggests that where transaction costs are high, firms should choose to bring the process (or assets) inhouse. However, ...
- 552
- 641
- 3
Tìm thêm: hệ việt nam nhật bản và sức hấp dẫn của tiếng nhật tại việt nam xác định các mục tiêu của chương trình xác định các nguyên tắc biên soạn khảo sát các chuẩn giảng dạy tiếng nhật từ góc độ lí thuyết và thực tiễn khảo sát chương trình đào tạo gắn với các giáo trình cụ thể điều tra đối với đối tượng giảng viên và đối tượng quản lí khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam xác định mức độ đáp ứng về văn hoá và chuyên môn trong ct phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ lồng sóc mở máy động cơ rôto dây quấn các đặc tính của động cơ điện không đồng bộ hệ số công suất cosp fi p2 đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha sự cần thiết phải đầu tư xây dựng nhà máy phần 3 giới thiệu nguyên liệu từ bảng 3 1 ta thấy ngoài hai thành phần chủ yếu và chiếm tỷ lệ cao nhất là tinh bột và cacbonhydrat trong hạt gạo tẻ còn chứa đường cellulose hemicellulose