Making it Easier to Make a Difference in the WorldDr. Chris Stout
Invited 2016 Keynote, Illinois Counselor Association Annual Meeting
Springfield, IL
It is a honor to be invited to present to such an amazing group of professionals, already making their mark on the world.
Thanks, and please keep in touch,
Chris
http://DrChrisStout.com
Web design Today: The good, the bad, the nice and the ugly
With the advent of HTML5/CSS3 and Web fonts, things seemed to look
good for people with an aesthetic sense. At the same time an avalanche
of technical innovations destroyed all dreams of being able to fully
control the look of digital information. The old question: Is it
possible to design Websites that look nice and work well? Does good
Web design need to look ugly? Are there links, bridges, short cuts
between good user experience and nice aesthetics? A look into good and
bad practice of contemporary Web design.
Making it Easier to Make a Difference in the WorldDr. Chris Stout
Invited 2016 Keynote, Illinois Counselor Association Annual Meeting
Springfield, IL
It is a honor to be invited to present to such an amazing group of professionals, already making their mark on the world.
Thanks, and please keep in touch,
Chris
http://DrChrisStout.com
Web design Today: The good, the bad, the nice and the ugly
With the advent of HTML5/CSS3 and Web fonts, things seemed to look
good for people with an aesthetic sense. At the same time an avalanche
of technical innovations destroyed all dreams of being able to fully
control the look of digital information. The old question: Is it
possible to design Websites that look nice and work well? Does good
Web design need to look ugly? Are there links, bridges, short cuts
between good user experience and nice aesthetics? A look into good and
bad practice of contemporary Web design.
Words of inspiration can come in handy when you've got writer's block, or when you are trying to get your manuscript published. We've collected 10 of our favorite quotes on editing. Enjoy!
The chasm between brands and people is deep and teeming with crocodiles [auto...Ben Shipley
@mumbrella 360 Presentation 3rd June 2015. #m360
The distance between brands or businesses and their audiences is getting bigger. Why is it happening and what can we do?
Content marketing ideas and examples.
Ericsson ConsumerLab: Internet goes mobile - NigeriaEricsson
Consumers in Sub-Saharan Africa want to be able to keep conversations going with family and friends in different places and stay informed and connected at all times. People are used to being connected to meet personal and professional needs, wherever they are according to reports from Ericsson ConsumerLab.
11 Ridiculous Things You Could Buy With Your Student DebtMashable
According to the U.S. Congress Joint Economic Committee, the average undergraduate student loan debt is $27,152. So what else could you buy with that amount of money?
A whole bunch of ridiculous stuff: http://on.mash.to/17iiNd5
Words of inspiration can come in handy when you've got writer's block, or when you are trying to get your manuscript published. We've collected 10 of our favorite quotes on editing. Enjoy!
The chasm between brands and people is deep and teeming with crocodiles [auto...Ben Shipley
@mumbrella 360 Presentation 3rd June 2015. #m360
The distance between brands or businesses and their audiences is getting bigger. Why is it happening and what can we do?
Content marketing ideas and examples.
Ericsson ConsumerLab: Internet goes mobile - NigeriaEricsson
Consumers in Sub-Saharan Africa want to be able to keep conversations going with family and friends in different places and stay informed and connected at all times. People are used to being connected to meet personal and professional needs, wherever they are according to reports from Ericsson ConsumerLab.
11 Ridiculous Things You Could Buy With Your Student DebtMashable
According to the U.S. Congress Joint Economic Committee, the average undergraduate student loan debt is $27,152. So what else could you buy with that amount of money?
A whole bunch of ridiculous stuff: http://on.mash.to/17iiNd5
1. DAp AN DE THI HQC PHAN KIEM ToAN BAo cAo TAl cHiNH
Cau 1 (20i~m): Cac t~fr nghiem co ban tren nham dap frng muc tieu ki~m toan:
1.Hien htru va quyen So'htru
2. Dfty du
3. Phatsinh
4. Hien htru
5. Ghi chep chinh xac
Cau 2: (2 oi~m)
Khi quansatTSCD trong thirc t~, KTV quansatthay c6 mot s6 may m6c trong nha xuong,
cac may m6c nay diroc ghi nhan dfty du trong s6 sachk~ toanoD6ng thai KTV cling phat hien
them cac chi phi thuetai sanphat sinh trong nam,Nhir vay, KTV nghi vin cac tai sanmoi phat
sinh trong nam c6 th€ thuoc v~ cong ty cho thue tai san.Luc nay KTV H6ng cftn thu thap bang
clnrng kiem toan d€ chimg minh cho muc tieu kiem toan: Quy~n sO'htru,
Bang chimg kiem toan cftn thu thap: KTV thu thap cac bang clnrng lien quan d~n cac tai
santang trong nam nhu: K~ hoach mua sam TSCD trong nam, dV toan kinh phi mua s~mTSCD,
Hqp d6ng kinh t~ lien quan d~nmua ban TSCD, H6a dan mua tai san,Bien ban giao nh~nTSCD.
Cau 3: (4 di~m)
1.Cong ty ghi nh~n ml}t thi~t bi van phong (sir dl}ng 0' bl) ph~n van phong cong ty), tri ghi
35.000.000dang la chi phi trong ky, m~c du thM gian sfr dl}ng huu ich dl}' ki~n cua may la 5
nam.
- Cachxu ly nhu v~y 1asai vai chuAnmvc va ch~d<)k~ toan hi~n hanh,vi ph;;tmnguyent~c phli
hqp. Bai thi~t bi van phong c6 gia tri 35.000.000d,thai gian su dlng dv ki~n cuathi~t bi 1a5 nam
nentoan b<)gia tri thi~t bi van phong khong th€ ghi nh~nvan chi phi QLDN trong ky rnaphai duQ'C
ghi nh~nvan nguyen gia TSCD, saudo ti€n hfmh ghi nh~ vao chi phi QLDN thong qua qua trinh
trich khiu hao TSCD. Muc khiu haonam duQ'ctrich 1a:35.000.000d/5nam = 7.000.000d.
- Cach h~ch toan tren lam anh huo-ngd~n cac chi tieu:
+ Bao caok€t qua kinh doanhbi anhhuang:
Chi phi QLDN bi khai tang: 35trd -7 trd = 28trd
LQ'inhu~nthuftn illHDKD bi khai thi€u: 28trd
T6ng 1Q'inhu~nk~ toan truac bi khai thi~u: 28trd
Chi phi thu~ TNDN bi khai thi~u: 28trd x 25% = 7trd
T6ng lQ'inhu~nk~ toan sauthu~ bi khai thi€u: 21trd
+ Bang can d6i k~ toan bi anh huang:
TSCDHH bi khai thi€u: 35trd
Hao mon TSCD bi khai thi~u: 7trd
Thu~va cackhoan phai n<)pNha nuac bi khai thi~u: 7trd
LQ'inhu~nchua phanph6i bi khai thi~u: 21trd
T6ng tai sanva t6ng ngu6n v6n cling bi khai thi~u: 28trd
- KTV c6 th€ phat hanh bao caoki€m toan chip nh~ntung phftn d;;tngngo;;titm.
2. Khiu hao TCSD dung vao ho~t ol}ng san xuit san ph§m trong ky la 200.000.000dang
dil dUQ'ctinh h~t vao gia thanh san ph§m, trong khi 06 cong suit sir dl}ng thl}'c t~ cua TSCD
chi dat 85% sov6'i thi~t k~. Toan bl} sa san ph§m nay v§n con tan kho chua tieu thl.
- Cachxu 1ynhu v~y 1asaLBai thea chuAnmvc s602 - Hangt6n kho quy dinh trong truang hqp
cong suit sanxuit thvc t€ cuamay m6c thi€t bi thip han cong suit thi€t k€ thi CPSXC c6 dinh chi
duQ'cphan b6 thea cong suit sanxuit thvc t~, phftn CPSXC c6 dinh khong dUQ'cphan b6 thi h;;tch
toanvan TK 632. Do d6, trong truang hqp tren thi s6KHTSCD duQ'ctinh vao CPSX, gia thanh san
phAmtrong kY chi 1a:200trd x85% = 170trd;s6con l;;ti30trd duQ'ch;;tchtoan vao TK 632.
2. - Cachhachtoan tren lam anh hurmg d~ncacchi tieu:
+ Bao caok~t quakinh doanhbi anhhuang:
Gia v6n hang ban bi khai thieu: 200trd - 170trd = 30trd
Loi nhuang9Pbi khai tang: 30trd
Loi nhuanthuan tir HDKD bi khai tang: 30trd
T6ng loi nhuank~ toan tnroc bi khai tang: 30trd
Chi phi thue TNDN bi khai tang: 30trd x 25% = 7,5trd
Tfmg lei nhuank~ toan sauthue bi khai tang: 22,Strd
+ Bang cand6i k~ toan bi anh huang:
Hang t6n kho bi khai tang: 30trd
Thu~va cackhaonr phai n9PNN bi khai tang: 7,Strd
Loi nhuanchua phan ph6i bi khai tang: 22,Strd
T6ng tai sanva tong nguon v6n cung bi khai tang: 30trd
- KTV c6 th~ phat hanh bao caokiem toan chfip nhantung ph§.ndangngoai tnr.
(Trang cac trueing h9'Ptren neu quy rna cac DN nho va neu xet thdy tinh chdt tr9ng yiu cua cac
saiphgrn ci1ngco thi KTV phat hanh BCKT Viii Ykiin khang chdp nh{jn)
Cau 4: (2 di~m)
Ta c6: Ty I~ uri g9P(%) = (Doanh thu - GVHB) xl00 I Doanh thu
Ty I~ Ia:ig9P= 28%
GVHB = 72% Doanh thu
=> GVHB = 72% x 2.000.000.000d= 1.440.000.000d
M~c khac ta c6:
HH t6n kho 311121M = HH t6n kho 1I11M + HH nh~pnam M - HH xufit nam M
=> HH t6n kho 31112/M la:
225.000.000d+ 1.575.000.000d- 1.440.000.000= 360.000.000d
=> Gia tri hangh6a bi mM trong nam la:
360.000.000d- 32S.000.000d= 3S.000.000d