Các mẹ có biết nếu học hết môn F của ACCA (chưa phải là member) thì được miễn bao nhiêu môn đầu vào CPA Úc không ạ?
Bạn ma_xo đang làm việc cho chương trình tuition provider của HVTC à? Bạn có thể tập hợp những associate đang thi môn P để share kinh nghiệm được không.
Chị Ma_xo cho e hỏi chỗ mua student notes với ạ? E cám ơn chị!:)
Mình cũng có chung câu hỏi này. Tự mò mẫm học mệt quá, ko biết student notes có tips hướng dẫn khi thi ko nhỉ?
Có bố mẹ nào đã qua hết các môn foundation chưa. Mình chuẩn bị đăng kí môn P mà không bít thông tin gì hết. Bố mẹ nào đang học P thì cho mình hỏi nên thi môn nào trước nhé
Mình chưa làm gì cả luôn vì thấy ko hiểu lắm mấy cái giấy tờ. Ma_xo đã làm hồ sơ chưa?
@ Ma_xo: oài, sao mẹ nó bít vậy? hihi, thuộc đại học quốc gia nên nó xét cho đầu vào đấy ah.còn muốn giảm môn trong 8 môn căn bản phải TN đại học kinh tế ỏ ngân hàng thì phải hihi, hôm trước có qua VP CPA của úc trong toà nhà Me Linh point nên hỏi luôn.Mình ngại nhất là học phí thui! hic
Bị mụn thì có 2 bộ tea tree và quýt cần, cả hai đều có thể xài cho da dầu/hh dầu, rất khó để phán xét bộ nào hợp với bạn hơn, 2 bộ này khen có chê có, người nào xài hợp thì rất thích ý bạn. The kinh nghiêm thì mình thấy mụn nhiều, có mụn bọc nữa thì nên xài quýt cần, còn mụn cám, li ti thì nên xài tea tree:) Mình nghĩ bạn nên xài 1 bộ thôi. Bộ đào thì kiềm dầu mạnh, ai da dầu nhiều sẽ hợp hơn nhé:)
chị ma_xo ơi cho e hỏi: em là sv năm 2 học viện tài chính chuyên ngành tài chính doanh nghiệp, bây h em muốn đki ôn và thi cpa au cấp cơ sở thì hồ sơ cần những gì ah, em thấy ở trên kia có danh sách giấy tờ trong hồ sơ nhưng lại có cả bằng đại học, em ms năm 2 thì lấy đâu ra bằng ạ
Bên Family Travel họ cũng đang có chương trình like fanpage trúng đi ĐL. Người tham dự thì ít nên cơ hội cao :v
Bác nào máu me thì vào đây nhé https://www.facebook.com/pages/Family-Travel/326188320836735
Tùy trường hợp từng người thôi bạn à, CPA Aus họ xét miễn giảm môn dựa trên những môn mình đã từng học.
Một lời khuyên khi làm hồ sơ là làm bản mô tả môn học thật chi tiết, cơ hội miễn giảm cao hơn
Chị đang học môn nào của P đấy ạ?
Bạn liên hệ tới VP Chương trình đào tạo CPA Aus ở HVTC nhé!
SĐT là 04.6278.2685
Theo mình thấy nó sẽ note lại những ý chính của chương và những điểm trọng tâm, đáng lưu ý mẹ nó ah.
Chị thi xong foundation rồi à, có kinh nghiệm gì chia sẻ cho em với.
Vừa học vừa làm gian nan vất vả quá, môn P thì chắc đầu năm sau mới đăng kí đúng k chị
Chuc ca nha mot ngay vui ve!
Các chị khéo tay quá
Da mình có hỗn hợp, có hơi dầu ở vùng chữ T, da sáng tuy nhiên lỗ chân lông hơi to.
Các mẹ tư vấn dùm với :)
Em đang muốn mua bb cream.
Da em hỗn hợp, có dầu ở vùng chữ T, lỗ chân lông hơi to.
Các mẹ cho mình vài ý kiến với :X
Có bố mẹ nào phải thi trong năm nay nữa không? Sắp hết năm rùi ....
GÀO khản cả cổ mà không có ai sao ? Hic
Question 1:
During 2004, Pitt Corp. incurred costs to develop and produce a routine, low-risk computer software product, as follows:
Completion of detail program design $13,000
Costs incurred for coding and testing to establish technological feasibility $10,000
Other coding costs after establishment of technological feasibility $24,000
Other testing costs after establishment of technological feasibility $20,000
Costs of producing product masters for training materials $15,000
Duplication of computer software and training materials from product masters (1,000 units) $25,000
Packaging product (500 units) $9,000
In Pitt's December 31, 2004 balance sheet, what amount should be reported in inventory?
A. $25,000
B. $34,000
C. $40,000
D. $49,000
A. Incorrect...This answer excludes packaging ($9,000). But packaging is an inventoriable cost because it is necessary to bring the inventory into salable condition.
B. Correct…Only the last two costs in the list are inventoried. The software development is complete when the product masters are produced.
The duplication costs ($25,000) and packaging costs ($9,000) are debited to inventory for a total of $34,000. These are costs necessary to bring the asset into salable condition. This cost is expensed when product is sold.
All the costs listed above the last two are aimed at developing the software. These costs are not debited to inventory. There is no product in which to inventory these costs until the development is complete.
C. Incorrect...This answer includes the costs of producing product masters. This cost is included in capitalized software development costs, an intangible asset.
Until masters are produced, software development has not been completed. These costs are not inventoried because there is no product in which to inventory these costs until the development is complete.
Also, this answer excludes packaging ($9,000). But packaging is an inventoriable cost because it is necessary to bring the inventory into salable condition.
D. Incorrect...This answer includes the costs of producing product masters. This cost is included in capitalized software development costs, an intangible asset.
Until masters are produced, software development has not been completed. These costs are not inventoried because there is no product in which to inventory these costs until the development is complete.
Question 2:
Standard Co. spent $10,000,000 on its new software package that is to be used only for internal use. The amount spent is for costs after the application development stage. The economic life of the product is expected to be three years. The equipment on which the package is to be used is being depreciated over five years.
What amount of expense should Standard report on its income statement for the first full year?
A. $0
B. $ 2,000,000
C. $ 3,333,333
D. $10,000,000
The correct answer is C.
A. Incorrect...Capitalized development costs are amortized over the useful life of the software product. Like software developed for sale or lease, the cost of software developed for internal use is capitalized when management believes it has a viable product.
Therefore, some expense would be recognized.
B. Incorrect...This response uses the useful life of the equipment as the useful life for depreciation. The equipment and the software are separate. The situation described in the problem implies that the equipment will be useful longer than the particular software product developed.
The software should be depreciated over its useful life of three years because a different software product might be developed for its last two years.
C. Correct…The cost of developing software for internal purposes is expensed up to the "application development stage" at which point the effort appears to be leading to a useable application. After that point, costs are capitalized. With a three-year useful life and $10 million capitalized cost, the amortization expense is one third or $3.33 million.
The useful life of the product is used rather than the useful life of the equipment, because new software can be developed after three years for use on that equipment.
D. Incorrect...Software costs after reaching the application development cost stage are capitalized rather than written off as expense immediately. The capitalized costs are amortized over the useful life of the product.
Question 3:
During 2004, Pitt Corp. incurred costs to develop and produce a routine, low-risk computer software product, as follows:
Completion of detail program design $13,000
Costs incurred for coding and testing to establish technological feasibility $10,000
Other coding costs after establishment of technological feasibility $24,000
Other testing costs after establishment of technological feasibility $20,000
Costs of producing product masters for training materials $15,000
Duplication of computer software and training materials from product masters (1,000 units) $25,000
Packaging product (500 units) $9,000
In Pitt's December 31, 2004 balance sheet, what amount should be capitalized as software cost, subject to amortization?
A. $54,000
B. $57,000
C. $59,000
D. $69,000
The correct answer is C.
A. Incorrect...This answer includes
(1) the costs incurred for coding and testing to establish technological feasibility, and excludes
(2) costs of producing product masters for training materials.
Only software development costs incurred after the point of technological feasibility is reached are capitalized as an intangible and amortized. Thus,
(1) should not be included, and
(2) should be, because costs are capitalized to the point of producing product masters. At that point, the software "development" is complete.
B. Incorrect...Only software development costs incurred after the point of technological feasibility is reached are capitalized as an intangible and amortized.
Technological feasibility is the point at which the firm makes the decision to continue the product development with the expectation that a workable product is possible. Costs of duplication and packaging are all product costs and, although capitalized, are debited to inventory rather than to software development costs.
The capitalized software costs for this firm are:
Other coding costs after establishment of technological feasibility $24,000
Other testing costs after establishment of technological feasibility $20,000
Costs of producing product masters for training materials $15,000
Total amount subject to amortization $59,000
C. Correct…Only software development costs incurred after the point of technological feasibility is reached are capitalized as an intangible and amortized.
Technological feasibility is the point at which the firm makes the decision to continue the product development with the expectation that a workable product is possible. Costs of duplication and packaging are all product costs and, although capitalized, are debited to inventory rather than to software development costs.
The capitalized software costs for this firm are:
Other coding costs after establishment of technological feasibility $ 24,000
Other testing costs after establishment of technological feasibility $ 20,000
Costs of producing product masters for training materials $ 15,000
Total amount subject to amortization $ 59,000
D. Incorrect...This answer includes the costs incurred for coding and testing to establish technological feasibility. Only software development costs incurred after the point of technological feasibility is reached are capitalized as an intangible and amortized. Thus, this cost should not be capitalized.
Question 4:
On December 31, 2004, Byte Co. had capitalized software costs of $600,000 with an economic life of four years. Sales for 2005 were 10% of expected total sales of the software.
At December 31, 2005, the software had a net realizable value of $480,000.
In its December 31, 2005 balance sheet, what amount should Byte report as net capitalized cost of computer software?
A. $432,000
B. $450,000
C. $480,000
D. $540,000
A. Incorrect...The amortization for 2005, and net capitalized cost, are not based on net realizable value. Therefore, $480,000 - (.10 x $480,000) = $480,000 - $48,000 = $432,000 is not correct.
B. Correct…Costs incurred (after technological feasibility has been established) in developing software for sale, lease, or licensing are capitalized and subsequently amortized. Annual amortization is the greater of:
1. The percent of expected total revenues earned during the period multiplied by total capitalized amount, OR
2. Straight line amortization based on expected life.
For reporting purposes, capitalized cost less accumulated amortization cannot exceed net realizable value. The calculation for Byte Co. for 2005 would be:
1. Percent of expected total revenues = .10 x $600,000 = $ 60,000 amortization
2. Straight-line = 1 year/4years = .25 x $600,000 = $150,000 amortization
The greater is $150,000, the amount to amortize for 2005. For reporting purposes:
Capitalized cost = $600,000
Less: Amortization = 150,000
Net book value = $450,000 less than $480,000 net realizable value
Since amortized cost is less than net realizable value, no further write down is required and Byte would report net capitalized cost at $450,000.
C. Incorrect...Net realizable value would be reported only if it were less than cost minus accumulated amortization.
In this problem, net realizable value ($480,000) is greater than, not less than, cost minus amortization ($600,000 - $150,000 = $450,000).
D. Incorrect...Amortization for 2005 is the greater of percent of expected revenue ($60,000) or straight-line ($150,000).
Therefore, net capitalized cost at the end of 2005 is not $600,000 - $60,000 = $540,000.
Question 5:
Miller Co. incurred the following computer software costs for the development and sale of software programs during the current year:
Planning costs $ 50,000
Design of the software $ 150,000
Substantial testing of the project's initial stages $ 75,000
Production and packaging costs for the first month's sales $ 500,000
Costs of producing product masters after technology feasibility was established $ 200,000
The project was not under any contractual arrangement when these expenditures were incurred. What amount should Miller report as research and development expense for the current year?
A. $200,000
B. $275,000
C. $500,000
D. $975,000
A. Incorrect...Substantial testing of the project's initial stages (before technological feasibility) must be included in research and development expense.
B. Correct…Costs incurred in the development of software expected to be sold, leased, or licensed are expensed as research and development until technological feasibility of the software has been established.
Costs incurred after technological feasibility has been established are capitalized and subsequently amortized. Technological feasibility exists for accounting purposes only after a detailed program design is completed or a working version of the software is completed.
Thus, cost of planning, designing, and testing (in initial stages) software programs occur before technological feasibility has been established and would be reported as research and development expense. For Miller those costs are:
Planning costs $ 50,000
Design of software $ 150,000
Substantial testing $ 75,000
R and D expense $ 275,000
Miller would capitalize the cost of producing masters and production and packaging cost for software sales.
C. Incorrect...Production and packaging costs for the first month's sales ($500,000) is an element of cost of goods sold, not a research and development expense.
D. Incorrect...Production and packaging cost and cost of producing product masters after technological feasibility was established are not research and development expenses.
Mình đang còn 2 môn nữa là xong foundation.
Về giấy tờ mẹ nó đọc cm của chị nthkimphung, khá chi tiết, một số chính sách cũng thay đổi nữa.
Hi, chắc mẹ nó lấy từ mail ra nên thấy viết chỗ giấy tờ cần hoàn thành để làm hồ sơ ấy :)
năm 2013 chính sách của cpa úc cũng có một số cái khác rùi
trong 8 môn cơ bản mà có môn mình đã từng học những nội dung ấy rồi, thì khi học CPA úc có thể được miễn giảm. vì thế bố mẹ nào mà đang có ý định học cpa úc thì khi làm hồ sơ nên viết kĩ bản mô tả môn học một chút.
Tks chị, nhưng da em lỗ chân lông hơi to nên đang muốn dùng toner đào, có ok k chị?
Mụn thì toàn be bé, nên nhìn da không mịn tuy da em cũng hơi trắng.
Đang muốn mua để cải thiện nhan sắc :))
theo mình biết thì một số trường đh ở việt nam không được cpa úc công nhận.
Chi phí cho xét duyệt và đăng kí môn học cũng tăng nữa :-s
trước đây mẹ nó học khoa tiếng Nhật à?
Nếu đang là sinh viên thì chị nghĩ chỉ cần bảng điểm thôi. một số giấy tờ cần dịch thuật công chứng.
Theo chị, nếu em có đủ đk về chi phí hơn nữa đang có thời gian và tận dụng được kiến thức đang học ở trường, thì nên cố gắng.
Sau này ra trường, hoàn thành xong cấp độ cơ sở, việc apply vào một công ty tầm cỡ và xin học bổng học lên Professional sẽ dễ dàng hơn rất nhiều :)
Em da đang có mụn, chấm li ti, soi gương mới thấy kinh khủng khiếp như thế nào :((
Da hỗn hợp, có dầu ở vùng trán và chữ T.
Em định mua toner đào.
Nhưng đang băn khoăn nên chọn cream/essence/emulstion/serum của dòng nào? Tea tree có ổn không các mẹ ???