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  • Kế toán, kiểm toán - Chapter 9: Reporting processes and extensible business reporting language (xbrl)Kế toán, kiểm toán - Chapter 9: Reporting processes and extensible business reporting language (xbrl)

    Common stockholders have the rights to: Buy and sell stock. Share in the distribution of profits. Share in the distribution of assets in the case of liquidation. Vote on significant matters that affect the corporate charter. Participate in the election of directors.

    pptx20 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 667 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter eight: Proprietorships, partnerships, and corporationsKế toán, kiểm toán - Chapter eight: Proprietorships, partnerships, and corporations

    Financial performance evaluation for 1st quarter Risk assessment and recommendations for risk management based on the BPMN activity diagrams Assessment of potential benefits of the use of information technology Refer to BPMN activity diagrams Consider costs and benefits Address report to Sy, CEO of Sy’s Fish Company Use executive summary styl...

    pptx22 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 922 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 8: Integrated projectKế toán, kiểm toán - Chapter 8: Integrated project

    Mason Company issues bonds on January 1, 2014. Principal = $100,000 Stated Interest Rate = 9% Interest Date = 12/31 Maturity Date = Dec. 31, 2018 (5 years)

    pptx10 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 700 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter seven: Accounting for liabilitieKế toán, kiểm toán - Chapter seven: Accounting for liabilitie

    LO#1 Describe the business activities that comprise the conversion process LO#2 Develop an activity model of the conversion process using BPMN LO#3 Understand and apply different activity modeling options LO#4 Develop business rules to implement controls for the conversion process LO#5 Develop a structure model for the conversion process using ...

    pptx23 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 735 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 7: Conversion business processKế toán, kiểm toán - Chapter 7: Conversion business process

    Research prices and product availability Select the best price and availability combination and send a purchase order to the supplier Receive the items from the supplier (and record the purchase and accounts payable) Pay the supplier according to the credit terms

    pptx15 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 795 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 6: Purchase and payments business processKế toán, kiểm toán - Chapter 6: Purchase and payments business process

    Estimates are frequently revised when new information surfaces. Assume we purchased equipment on January 1, 2016, for $50,000 cash and estimated salvage value was $3,000. The equipment has an estimated useful life of eight years, and the company uses straight-line depreciation. On January 1, 2020, after four years of depreciation, it was determine...

    pptx14 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 751 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter six: Accounting for long - Term operational assetsKế toán, kiểm toán - Chapter six: Accounting for long - Term operational assets

    The primary purpose of an UML model of the sales and collection process is to create a blueprint for the development of a relational database to support the collection, aggregation, and communication of process information. To develop UML class diagrams, the REA framework (resources, events, and agents) is a proven approach to describing business ...

    pptx21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 703 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 5: Sales and collections business processKế toán, kiểm toán - Chapter 5: Sales and collections business process

    Event 6 Adjustment for Recognition of Uncollectible Accounts Expense Using the percent of revenue method, Allen’s Tutoring Services recognized uncollectible accounts expense for 2015.

    pptx24 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 997 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter five: Accounting for receivables and inventory cost flowKế toán, kiểm toán - Chapter five: Accounting for receivables and inventory cost flow

    The accountant’s role requires trust and credibility. Accounting information is worthless if the accountant is not trustworthy. Therefore, the accounting profession requires high ethical standards.

    pptx21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 720 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter four: Internal controls, accounting for cash, and ethicsKế toán, kiểm toán - Chapter four: Internal controls, accounting for cash, and ethics

    The accountant’s role requires trust and credibility. Accounting information is worthless if the accountant is not trustworthy. Therefore, the accounting profession requires high ethical standards.

    pptx21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 806 | Lượt tải: 0

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