ACCA(报告)-- Subject Overview本文由高顿ACCA整理发布请注明出处 Subject Overview Examiner:Graham Holt Exam requirement: Students will be examined on conceptstheoriesprinciplesand practices including proposed ac
ACCA(报告)-- Exam FormatTiming本文由高顿ACCA整理发布请注明出处 Exam Format: The exam for Paper P2 willprise two sections. Section A will be apulsory question worth 50 marks. Section B will consist of t
ACCA考试《报告P2》知识辅导1本文由高顿ACCA整理发布请注明出处 BIN THE CLUTTER? The effects of clutter have typicallye in for little consideration by the preparers of annual reports. However the phenomenon is increasi
ACCA《P2报告》基础课程讲义(3)本文由高顿ACCA整理发布请注明出处 ACCOUNTING STANDARDS? The IASB Framework definition of an asset: a resource controlled by the entity as a result of past events and from which future econom
OverviewUser subroutine USDFLD: 主要目的是改变材料点上的场变量从而改变材料的属性allows you to define field variables at a material point as functions of time or of any of the available material point quantities listed in
引言防抱死制动系统防抱死制动系统引言培训引言- 2引言- 1培训 引言每一个初学驾驶的人都会被告知说,在冰雪路面上开车有个基本法则:“制动时千万不要使车轮抱死”。因为轮胎在滚动摩擦时不仅制动效果最好,汽车还不会失控;而在滑动摩擦时制动效果不佳,同时还会导致汽车失去控制。实际上,初学驾驶者在打滑路面上应该“点刹”,这样汽车仍能保持附着力而不致失控,防抱死制动系统(ABS)能够更有效地实
2014年ACCA考试(p2报告)考前总结17本文由高顿ACCA整理发布请注明出处 Post employment benefit plan:? defined contribution plans and defined benefit plans? Defined contribution plans: the employer (and possibly current emp
2014年ACCA考试(p2报告)考前总结9本文由高顿ACCA整理发布请注明出处 4. IAS 36 Impairment of assets IAS36 applies to all tangible intangible and financial assets except inventories assets arising from construction contract
2014年ACCA考试(p2报告)考前总结11本文由高顿ACCA整理发布请注明出处 6. IAS 38 Intangible assets An intangible asset is an identifiable non-monetary asset without physical substance. The asset must be: . controlled by th
2014年ACCA考试(p2报告)考前总结18本文由高顿ACCA整理发布请注明出处 Defined benefit plans: recognition and measurement An outline of the method used for an employer to account for the expenses and obligation of a defined
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