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Sveta_85 [38]
3 years ago
10

Trong tháng 6/2021, Công ty sản xuất bánh kẹo SAO MAI đã thực hiện kiểm soát đối với Tiền và TSCĐ như sau: Ngày 5/6, Công ty gia

o cho bà An- kế toán tiền của công ty chịu trách nhiệm thanh lý máy móc thiết bị sản xuất bánh kẹo đã qua sử dụng, hết khấu hao và không có nhu cầu sử dụng. Bà An đã làm báo cáo và nộp cho ông Bình- Giám đốc công ty với số lượng máy cần thanh lý là 10 máy và giá trị ước tính 15 triệu/ máy. Ông Bình xem báo cáo rồi phê duyệt cho việc thanh lý trên. Ngày 6/6, bà An thảo thuận và thanh lý toàn bộ số TSCĐ trên với công ty X. Quá trình thanh lý có đầy đủ hoá đơn, biên bản. Sau đó bà An lập 1 phiếu thu tiền với số tiền là giá trị ghi trên hoá đơn thanh lý TSCĐ nộp về công ty. Ngày 30/6, để nâng cao hiệu quả của dây chuyền sản xuất, công ty đã giao cho bà Châu- trưởng phòng quản lý máy móc của công ty mua 15 máy móc thiết bị sản xuất chất lượng cao. Sau khi tham khảo và so sánh giá của các NCC, bà Châu quyết định chọn mua của công ty Y và nộp bảng giá lên Ban giám đốc với số tiền là 30 triệu/máy. Ban giám đốc tin tưởng vào năng lực của bà Châu nên đã đồng ý, phê duyệt và yêu cầu bà Châu đi ký hợp đồng luôn với công ty Y. Câu hỏi: 1) Hãy nhận diện các chốt KS và mục tiêu của chốt KS đó.2) Chỉ ra các lỗ hổng KS và thiết kế các thủ tục KS bổ sung?
Business
1 answer:
Anastaziya [24]3 years ago
7 0

Answer:

Nhóm mình nhận làm báo cáo thực tập tốt nghiệp kế toán, tất cả các đề tài. ... Bài số 4:Doanh nghiệp B trong tháng 12/N có tình hình sau: (ĐVT: 1000đ) A) Số dư ... 1) Giấy báo Có số 375 ngày 7/12 về tiền bán 90 cổ phiếu công ty X, giá bán mỗi ... kiểm soát một số TSCĐ như sau Tên TSCĐ Nơi sử dụng Nguyên giá Số đã

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Most manufacturing plants are considered cost centers because they have control over A. sales and costs. B. fixed assets and cos
Ierofanga [76]

Answer:

C. Costs Only

Explanation:

Cost centers are areas in an organization that doesn't add money (profit) directly to the organization, but still cost the organization operation money. They are departments in an organization is which cost are charged. Cost centers don't make profit for the organization directly, but they help in making profit indirectly for the organization. They are areas in a company that incurs cost but in indirectly contribute to income received. Example of a cost center is manufacturing plants. Cost centers have control over costs only.

8 0
3 years ago
Read 2 more answers
One factor that shifts the consumption schedule is household wealth. Households build wealth by spending their incomes as they e
yanalaym [24]

Answer:

the correct answer is *not spending all their current incomes.

Explanation:

if you look at all the other options, they are not creating wealth but depletes it away. the only way to build wealth is by investing and saving over time. ideally, by not spending all their current income.

6 0
3 years ago
Basic similarity and different between BAUM, UNIDO, DEPSA project life cycle
Fiesta28 [93]

Answer:

BAUM, UNIDO, and DEPSA all refer to types of project development cycles.

A. The BAUM project lifecycle refers to the World Banks' project development cycle as described by Warren Baum.  

The BAUM project life cycle features 6 stages namely:

  1. identification of opportunity
  2. preparation for the project
  3. appraisal of the project
  4. negotiations related to the project
  5. implementation and supervision  of the project and
  6. ex-post evaluation  

B. UNIDO - The UNIDO model features three major stages which are also broken down into various steps.

Pre-investment phase

This phase is further divided into:

  • A study of the opportunity presented. This has to do with identifying ideas to be invested in.
  • Pre-feasibility study. This stage involves the formulation, and selection of project alternatives)
  • Feasibility study. When the project is selected, then it is tested to economic feasibility.
  • Submission of report on the evaluation          

    2. Investment phase  

This stage is further broken down into:

  • Project design stage: At this stage, the criteria for success, and key deliverables are spelt out.
  • Construction stage  (For engineering or building projects)
  • Pre-production marketing stage
  • Training  of staff
  • Kick-off stage  

  3. Operational phase  

This is also broken down into:  

Replacement of equipment  due to wear and tear or upgrade to better technologies

Development, invasion or liquidation states.

C. DEPSA stands for "Development Project Studies Authority".

This variant of the Project Lifecycle also consists of three major stages. They are:  

  • Pre-investment phase
  • Investment and
  • Operation

The DEPSA stage is very similar to the UNIDO project life cycle. Both are defined according to an Investment Cycle paradigm and that's the reason why you have pre-investment, investment and operations phase for both methodologies.  

Whilst the UNIDO model is more 'universal' in that it speaks to a wide range of businesses including engineering projects, DEPSA seems a little skewed towards engineering projects.  

This is evident in the terminologies used in the investment phases. With DEPSA you would notice terms like 'detailed engineering design'

'construction', and 'erection'. The UNIDO the investment phase contains engineering terms but also speaks to 'marketing' and 'training'  

While the BAUM project lifecycle contains all the basic stages in the DEPSA and UNIDO life cycles, it holds a universal outlook and seems applicable to both business and engineering projects.

Cheers!

5 0
3 years ago
A $63,000 machine with a 7-year class life was purchased 2 years ago. The machine will now be sold for $50,000 and replaced with
Free_Kalibri [48]

The incremental annual cash flow associated with the project is $12400

<h3>What is incremental annual?</h3>

Sales resulting from a higher volume of sales are known as incremental revenue. Establishing a baseline revenue level and comparing changes from that point onwards is required to calculate incremental revenue.

<h3>According to the given information :</h3>

Depreciation=[($63,000/7 years)-($75,000/5 years)

Depreciation=$9000-$15000

Depreciation=$6000

Now let calculate the Incremental annual cash flow

Incremental annual cash flow

={($16000-$6000) - [($16000-$6000)*34%]+$6000}

= {(10000)- [10000*34%]+6000}

= {(10000) - 3600+6000}

= {16000-3600}

= $12400

Incremental annual cash flow=$12400

Therefore the incremental annual cash flow associated with the project is $12400

To know more about the incremental annual visit:

brainly.com/question/22784283

#SPJ4

4 0
2 years ago
Sanders Enterprises arranged a revolving credit agreement of $9,000,000 with a group of banks. The firm paid an annual commitmen
Kaylis [27]

Answer:

Total dollar Annual Cost = $300,000

Explanation:

  • Total loan Commitment = 9000000
  • Borrowed Fund (Used Portion) = 6000000
  • Unused Portion (9000000 - 6000000) = 3000000
  • Annual Commitment Fee for unused Portion = 0.50%
  • Commitment Fee = 3000000 x 0.05% = 15000
  • Borrowed Fund (Used Portion) = 6000000
  • Interest Rate (3.25% + 1.5%) = 4.75%
  • Interest Cost (6000000 x 4.75%) = 285000

Total dollar Annual Cost (15000 + 285000) = $300,000

5 0
3 years ago
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