Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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of Getting in Any Type of Accident Glodet Policarpe Strayer University‚ Ft. Lauderdale‚ FL English Composition 115 Dr. Aaron Miller February 27‚ 2011 Car accident injuries can occur because of driver distractions‚ cell phone usage‚ and excessive speed. Getting into a car accident can lead to several unwanted consequences‚ including permanent injuries‚ loss of earnings‚ etc. Motor vehicle accidents are a major cause of death in the United States. Some accidents are just what the word implies
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The Causes of Traffic Accident Traffic accident kills thousands of people every year. The causes of traffic accident are divided into three main reasons. First of all‚ drunk driving is the most noticeable cause which occurs almost every day in Cambodia society. There is a quote about drunk driving ‘Drunk‚ no driving and Drive‚ no drinking’‚ yet many people will not do like that. That’s why there are many accidents happen in Cambodia. For example‚ drinking makes people become unconscious
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Revenue and sales maximization Revenue maximization Maximizing sales revenue is an alternative to profit maximization and occurs when the marginal revenue‚ MR‚ from selling an extra unit is zero. The notion that business firms (especially those operating in the real world) are primarily motivated by the desire to achieve the greatest possible level of sales‚ rather than profit maximization. On a day-to-day basis‚ most real world firms probably do try to maximize sales rather than profit. For firms
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Research Publications‚ Volume 2‚ Issue 4‚ April 2012 ISSN 2250-3153 1 Automatic Accident Detection via Embedded GSM message interface with Sensor Technology C.Vidya Lakshmi‚ J.R.Balakrishnan M.E Computer Science Engineering Anand Institute of Higher Technology‚ Affiliated to Anna University Abstract- An automatic alarm device for traffic accidents is introduced in this paper. It can automatically find a traffic accident‚ search for the spot and then send the basic information to first aid center within
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Accident and Emergency Policy Statement I believe that the health and safety of children is of paramount importance. To protect them I will make sure by using safety equipment and checking regularly for hazards. My vehicle is regularly serviced and I use locks on the back doors for child safety. Car seats are checked regularly to make sure they fitted correctly. My premises have been checked and they meet the requirements of the Early Years Foundation Stage in England. I also regularly review‚ update
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Preventing Chemical Accidents Introduction to Process Hazard Analysis First Edition Process Safety Management Training from the NJ Work Environment Council EMBED PBrush This material was produced under grant SH-17813-08-60-F-34 from the Occupational Safety and Health Administration‚ U.S. Department of Labor. It does not necessarily reflect the views or policies of the U.S. Department of Labor‚ nor does mention of trade names‚ commercial products‚ or organizations imply endorsement by the U
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ACCOUNTING/291 Capital Expenditure vs Revenue Expenditure Carlos Flannigan XACC/291 Instructor: Tameka Johnson October2 ‚2014 Expenditures are unavoidable for any company to exist in the competitive market‚ to expand the business or to find new opportunities to open up beneficial business in those areas‚ etc. Expenditure is defined as payments of cash or cash equivalent for goods or services‚ or a charge against
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Driving is a very intuitive process‚ and to drive well we need to predict what others are doing around are us. How much you trust an autonomous car But real moral dilemma is accidents are happening right now For last 130 year‚ people are working on least reliable part of a car‚ the driver‚ made the car stronger‚ added seat belts‚ added air begs‚ and made the car smarter to the bug‚ the driver. An autonomous car takes inputs from laser sensors‚ radar‚ ultrasonic‚ cameras‚ and GPS. Car captures
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Revenue sources Education systems need to raise sufficient revenues to ensure that‚ if used efficiently‚ students may reach appropriate learning goals at each education level. In general‚ countries raise revenues for education through three broad sources: international‚ public and private. A big challenge for many countries is raising sufficient revenues to expand enrollment while maintaining‚ or even raising‚ school quality. While increasing efficiency in the use of resources is necessary‚ countries
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