แแทแแแแแแฝแแแแ (แแแแแแแถแแแแแแแแแปแโแแถแแแโแ แทแแแโแแแปแแแ)Ratana Yen
แแทแแแแแแฝแแแแ (แแแแแแแถแแแแแแแแแปแโแแถแแแโแ แทแแแโแแแปแแแ)Ratana Yen
(2)AMR Presentation on 29-30 Decemer Pheak 281222 2.pptxLayTekchhay2
ย
1) The report analyzed AMR surveillance data from January to October 2020 from five sentinel sites that sent bacterial isolates to the NPHL for identification and antibiotic susceptibility testing confirmation.
2) The identification confirmation results were 100% correct across all sites, while some AST discrepancies were identified, particularly for Streptococcus pneumoniae, Klebsiella pneumoniae, and Escherichia coli.
3)Notable findings included the detection of ESBL-producing E. coli and K. pneumoniae isolates and MRSA-positive Staphylococcus aureus isolates.
The document discusses Chinese animal signs for 2023, highlighting challenging, opportunistic, and neutral signs. The Rabbit is identified as the "Grand Duke" or most influential sign of 2023. Challenging signs to watch out for are the Rooster, which may clash with opportunities, the Dragon which could bring negative emotions, and the Horse which may cause sudden changes. Signs of opportunity include the Dog, which combines harmoniously, and the Pig and Goat which allow for collaboration. Neutral signs are the Tiger, Snake, and Ox, which may bring neither significant benefit nor harm.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help boost feelings of calmness, happiness and focus.
The document discusses the four pillars of destiny framework for analyzing relationships and marriage compatibility. It explains the elements associated with men and women and their money, intelligence, and power attributes. It also discusses analyzing the timing, nature, and age of a potential spouse based on comparing heavenly stems and earthly branches between two people's birth charts. It provides examples of relationship analyses for several celebrity couples.
This document lists the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) as well as notes about replacements and effective dates. It also outlines the components of a complete set of financial statements.
This document discusses traditional costing systems and activity-based costing (ABC). Traditional systems allocate overhead based on a single rate like direct labor hours, which can over- or under-cost complex products. ABC allocates overhead using multiple cost drivers like direct labor hours, machine hours, and purchase orders. It provides a more accurate allocation of overhead to products. The document provides an example comparing traditional and ABC allocation for two products, Widget A and B, showing ABC results in a more accurate costing. ABC is more appropriate when products differ significantly in volume and complexity.
The document discusses budgeting and master budget preparation for a company called Royal. It includes budgets for sales, production, materials, labor, and cash collections and disbursements. The sales, production, materials and labor budgets are prepared on a monthly basis for the next quarter. The cash budgets estimate expected cash inflows from collections and outflows for material purchases. Maintaining proper inventory levels and paying materials suppliers on time are also addressed. The master budget integrates these individual budgets to summarize the company's overall financial plans.
The document provides information about the statement of cash flows, including:
- It describes typical cash inflows and outflows from operating, investing, and financing activities.
- It explains how to convert accrual-based net income into cash-based net cash provided by operating activities using both the indirect and direct methods.
- It provides examples of adjusting the income statement for non-cash items and changes in current assets/liabilities under the indirect method.
- It demonstrates calculating the cash flows from operating activities section of the statement of cash flows using both the indirect and direct methods based on sample company income statement and balance sheet information.
The document outlines the basic framework and process for budgeting. It discusses key elements like the production budget, direct materials budget, direct labor budget, and cash budget. The purpose of budgeting is to aid in planning, coordination, and control of financial and other resources to help achieve organizational objectives.
This document discusses traditional costing systems and activity-based costing (ABC). Traditional systems allocate overhead based on a single rate like direct labor hours, which can over- or under-cost complex products. ABC allocates overhead using multiple cost drivers like direct labor hours, machine hours, and purchase orders. It provides a more accurate allocation of overhead to products. The document provides an example comparing traditional and ABC allocation for two products, Widget A and B, showing ABC results in a more accurate costing. ABC is more appropriate when products differ significantly in volume and complexity.
Accounting for Branches and Combined Financial Statements.pptLayTekchhay2
ย
This document discusses accounting for branches and divisions of a business entity. It defines branches and divisions as separate economic units from the home office but not separate legal entities. Branches carry out sales and collections while divisions have more autonomy. Startup costs for new branches are expensed. Branches can maintain their own accounting records or use the home office as an accounting center. Home offices allocate expenses to branches and may charge interest on capital invested. Combined financial statements are prepared to view the entity as a whole by eliminating reciprocal accounts and intracompany profits/losses.
1) Dividends are returns of wealth by a corporation to its shareholders that may be paid in cash or additional shares. Cash dividends must be paid to preferred shareholders before common shareholders and can only be paid if the corporation has retained earnings, adequate cash, and has declared the dividend.
2) There are different impacts to shareholders' equity depending on if the dividend is paid as cash or additional shares. A cash dividend decreases retained earnings and shareholders' equity, while a stock dividend transfers value from retained earnings to common stock, keeping total equity the same.
3) Retained earnings can be decreased by prior period adjustments to correct errors or changes in accounting principles from previous years, as well as net losses and cash divid
The document provides financial statement analysis of Lincoln Company for 2003 and 2002. It includes comparative balance sheets and income statements, as well as calculations of key financial ratios to analyze the company's solvency, profitability, and efficiency. Ratios such as the current ratio, inventory turnover, and return on assets are presented to evaluate Lincoln Company's performance over the two years.
This document discusses different types of accounting errors that can occur, including errors that do and do not affect the trial balance totals. It describes errors such as omissions, commissions, principles, compensating entries, original entries, and complete reversals that do not affect the totals. Errors that do affect the totals include single entries, overcasting or undercasting of accounts, and recording income as expense or vice versa. The document provides examples and corrections for each type of error.
(2)AMR Presentation on 29-30 Decemer Pheak 281222 2.pptxLayTekchhay2
ย
1) The report analyzed AMR surveillance data from January to October 2020 from five sentinel sites that sent bacterial isolates to the NPHL for identification and antibiotic susceptibility testing confirmation.
2) The identification confirmation results were 100% correct across all sites, while some AST discrepancies were identified, particularly for Streptococcus pneumoniae, Klebsiella pneumoniae, and Escherichia coli.
3)Notable findings included the detection of ESBL-producing E. coli and K. pneumoniae isolates and MRSA-positive Staphylococcus aureus isolates.
The document discusses Chinese animal signs for 2023, highlighting challenging, opportunistic, and neutral signs. The Rabbit is identified as the "Grand Duke" or most influential sign of 2023. Challenging signs to watch out for are the Rooster, which may clash with opportunities, the Dragon which could bring negative emotions, and the Horse which may cause sudden changes. Signs of opportunity include the Dog, which combines harmoniously, and the Pig and Goat which allow for collaboration. Neutral signs are the Tiger, Snake, and Ox, which may bring neither significant benefit nor harm.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help boost feelings of calmness, happiness and focus.
The document discusses the four pillars of destiny framework for analyzing relationships and marriage compatibility. It explains the elements associated with men and women and their money, intelligence, and power attributes. It also discusses analyzing the timing, nature, and age of a potential spouse based on comparing heavenly stems and earthly branches between two people's birth charts. It provides examples of relationship analyses for several celebrity couples.
This document lists the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) as well as notes about replacements and effective dates. It also outlines the components of a complete set of financial statements.
This document discusses traditional costing systems and activity-based costing (ABC). Traditional systems allocate overhead based on a single rate like direct labor hours, which can over- or under-cost complex products. ABC allocates overhead using multiple cost drivers like direct labor hours, machine hours, and purchase orders. It provides a more accurate allocation of overhead to products. The document provides an example comparing traditional and ABC allocation for two products, Widget A and B, showing ABC results in a more accurate costing. ABC is more appropriate when products differ significantly in volume and complexity.
The document discusses budgeting and master budget preparation for a company called Royal. It includes budgets for sales, production, materials, labor, and cash collections and disbursements. The sales, production, materials and labor budgets are prepared on a monthly basis for the next quarter. The cash budgets estimate expected cash inflows from collections and outflows for material purchases. Maintaining proper inventory levels and paying materials suppliers on time are also addressed. The master budget integrates these individual budgets to summarize the company's overall financial plans.
The document provides information about the statement of cash flows, including:
- It describes typical cash inflows and outflows from operating, investing, and financing activities.
- It explains how to convert accrual-based net income into cash-based net cash provided by operating activities using both the indirect and direct methods.
- It provides examples of adjusting the income statement for non-cash items and changes in current assets/liabilities under the indirect method.
- It demonstrates calculating the cash flows from operating activities section of the statement of cash flows using both the indirect and direct methods based on sample company income statement and balance sheet information.
The document outlines the basic framework and process for budgeting. It discusses key elements like the production budget, direct materials budget, direct labor budget, and cash budget. The purpose of budgeting is to aid in planning, coordination, and control of financial and other resources to help achieve organizational objectives.
This document discusses traditional costing systems and activity-based costing (ABC). Traditional systems allocate overhead based on a single rate like direct labor hours, which can over- or under-cost complex products. ABC allocates overhead using multiple cost drivers like direct labor hours, machine hours, and purchase orders. It provides a more accurate allocation of overhead to products. The document provides an example comparing traditional and ABC allocation for two products, Widget A and B, showing ABC results in a more accurate costing. ABC is more appropriate when products differ significantly in volume and complexity.
Accounting for Branches and Combined Financial Statements.pptLayTekchhay2
ย
This document discusses accounting for branches and divisions of a business entity. It defines branches and divisions as separate economic units from the home office but not separate legal entities. Branches carry out sales and collections while divisions have more autonomy. Startup costs for new branches are expensed. Branches can maintain their own accounting records or use the home office as an accounting center. Home offices allocate expenses to branches and may charge interest on capital invested. Combined financial statements are prepared to view the entity as a whole by eliminating reciprocal accounts and intracompany profits/losses.
1) Dividends are returns of wealth by a corporation to its shareholders that may be paid in cash or additional shares. Cash dividends must be paid to preferred shareholders before common shareholders and can only be paid if the corporation has retained earnings, adequate cash, and has declared the dividend.
2) There are different impacts to shareholders' equity depending on if the dividend is paid as cash or additional shares. A cash dividend decreases retained earnings and shareholders' equity, while a stock dividend transfers value from retained earnings to common stock, keeping total equity the same.
3) Retained earnings can be decreased by prior period adjustments to correct errors or changes in accounting principles from previous years, as well as net losses and cash divid
The document provides financial statement analysis of Lincoln Company for 2003 and 2002. It includes comparative balance sheets and income statements, as well as calculations of key financial ratios to analyze the company's solvency, profitability, and efficiency. Ratios such as the current ratio, inventory turnover, and return on assets are presented to evaluate Lincoln Company's performance over the two years.
This document discusses different types of accounting errors that can occur, including errors that do and do not affect the trial balance totals. It describes errors such as omissions, commissions, principles, compensating entries, original entries, and complete reversals that do not affect the totals. Errors that do affect the totals include single entries, overcasting or undercasting of accounts, and recording income as expense or vice versa. The document provides examples and corrections for each type of error.
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แแธแ แแ ๆฏ่ฉ Bi Jian Friend (F)
[The Friend, The Friend Star]
แ
แ แทแแแแแแแแแผแแ
แแแแแแแแผแแ
แแ แแธแ แแ Friends แแบแแถ แแฝแแแแแแผแแแแแแแฝแ
แแแแแพแแแแแทแ แแทแแแแ
แถ แ แถแแ แแฝแแแแแ แฟแแถแแแ
แแแพแแแถแฝแแฏแ แ แพแแแแแแแแแแแแแแ แแแแแปแแ แแแแแถแแ
แแทแแแแแแแแแแแแแแแแแถแฝแแ](https://image.slidesharecdn.com/1friendsprofile-khmer-230728024512-9b00ae5b/85/1-Friends-Profile-Khmer-pdf-1-320.jpg)
