مدیریت مالی - مبنای صورتهای مالی

اختصاصی از فی فوو مدیریت مالی - مبنای صورتهای مالی دانلود با لینک مستقیم و پر سرعت .

مقاله با عنوان مدیریت مالی - مبنای صورتهای مالی در فرمت ورد و شامل ترجمه متن زیر می باشد:

Financial management
Chapter 2
Basic Financial Statements
________________________________________
The accounting process
Financial Statements
The Accounting Equation
Chart of Accounts
________________________________________

Chapter 2 introduces you to the basic financial statements used to communicate a company's financial information to outsiders - parties other than the company's directors and managers, who are the "insiders."
What is a financial statement?  What does it tell us?  Why should we care?
T hese are good questions and they deserve an answer.  
A business is a financial entity separate from its owners. Each business must keep financial records. A number of federal and state laws require this. But even if there were no laws, it would still be a good idea anyway.  Businesses provide vital goods and services to those living in the community. They provide jobs for people, and tax dollars that improve our roads, parks and schools. It is in everyone's best interest that our community's businesses be successful.
B usiness owners take a risk. What if no one wants to buy their goods or services? The owner has spent time and money to start a business, purchased land, buildings and equipment, hired people to work in the business.... all this done with the hope that the business will be successful. And if the business is NOT a success, the owner may have lost his or her life's savings, workers must find jobs, and creditors may go unpaid.
F inancial information may not make a business successful, but it helps the owner make sound business decisions. It can also help a bank or creditor evaluate the company for a loan or charge account. And the IRS will be interested in collecting the appropriate amount of income tax. So financial information will serve many purposes.  
F inancial information comes in many forms, but the most important are the Financial Statements. They summarize relevant financial information in a format that is useful in  making important business decisions. If this were not possible, the whole process would be a waste of time. Too much information may be equally useless. Financial statements summarize a large number of Transactions into a small number of significant categories. To be useful, information must be organized.
Quick Quiz
The financial statements of a business entity:  
 A) Include the balance sheet, income statement, and income tax return.  
 B) Provide information about the profitability and financial position of the company.  
 C) Are the first step in the accounting process.  
 D) Are prepared for a fee by the Financial Accounting Standards Board.  
 Click for answers
Financial statements have generally agreed-upon formats and follow the same rules of disclosure. This puts everyone on the same level playing field, and makes it possible to compare different companies with each other, or to evaluate different year's performance within the same company. There are three main financial statements:
1.    Income Statement
2.    Balance Sheet
3.    Statement of Cash Flows

Each financial statement tells it's own story. Together they form a  comprehensive financial picture of the company, the results of its operations, its financial condition, and the sources and uses of its money. Evaluating past performance helps managers identify successful strategies, eliminate wasteful spending and budget appropriately for the future. Armed with this information they will be able to make necessary business decisions in a timely manner.
 
The accounting process in a nutshell:
1) Capture and Record a business transaction,
2) Classify the transaction into appropriate Accounts,
3) Post transactions to their individual Ledger Accounts,
4) Summarize and Report the balances of Ledger Accounts in financial statements.
 
There are 5 types of Accounts.
1) Assets
2) Liabilities
3) Owners' Equity (Stockholders' Equity for a corporation)
4) Revenues
5) Expenses
All the accounts in an accounting system are listed in a Chart of Accounts. They are listed in the order shown above. This helps us prepare financial statements, by conveniently organizing accounts in the same order they will be used in the financial statements.  
Financial Statements
The Balance Sheet lists the balances in all Asset, Liability and Owners' Equity accounts.  
The Income Statement lists the balances in all Revenue and Expense accounts.
The Balance Sheet and Income Statement must accompany each other in order to comply with GAAP. Financial statements presented separately do not comply with GAAP. This is necessary so financial statement users get a true and complete financial picture of the company.  
All accounts are used in one or the other statement, but not both. All accounts are used once, and only once, in the financial statements. The Balance Sheet shows account balances at a particular date. The Income Statement shows the accumulation in the Revenue and Expense accounts, for a given period of time, generally one year. The Income Statement can be prepared for any span of time, and companies often prepare them monthly or quarterly.
It is common for companies to prepare a Statement of Retained Earnings or a Statement of Owners' Equity, but one of these statement is not required by GAAP. These statements provide a link between the Income Statement and the Balance Sheet. They also reconcile the Owners' Equity or Retained Earnings account from the start to the end of the year.
 
The Statement of Cash Flows is the third financial statement required by GAAP, for full disclosure. The Cash Flow statement shows the inflows and outflows of Cash over a period of time, usually one year. The time period will coincide with the Income Statement. In fact, account balances are not used in the Cash Flow statement. The accounts are analyzed to determine the Sources (inflows) and Uses (outflows) of cash over a period of time.
There are 3 types of cash flow (CF):  
1) Operating - CF generated by normal business operations
2) Investing - CF from buying/selling assets: buildings, real estate, investment portfolios, equipment.
3) Financing - CF from investors or long-term creditors
The SEC (Securities and Exchange Commission) requires companies to follow GAAP in their financial statements. That doesn't mean companies do what they are supposed to do. Enron executives had millions of reasons ($$) to falsify financial information for their own personal gain. Auditors are independent CPAs hired by companies to determine whether the rules of GAAP and full disclosure are being followed in their financial statements. In the case of Enron and Arthur Andersen, auditors sometimes fail to find problems that exist, and in some cases might have also failed in their responsibilities as accounting professionals.
The Accounting Equation
You may have heard someone say "the books are in balance" when referring to a company's accounting records. This refers to the use of the double-entry system of accounting, which uses equal entries in two or more accounts to record each business transaction. Because the dollar amounts are equal we say the transaction is "in balance." You can think of it like an old two pan balance scale, which measures things in dollars, instead of pounds.  
Double-entry accounting follows one simple rule, called the accounting equation. It is a simple algebraic equation, expressed as an equality. E = MC2  OOPS! That's not it.  
The Accounting Equation really is:
 
Assets     =    Liabilities +  
Owners' Equity
another way to think about it
everything we own  =  who provided the financing
Remember in Chapter 1, I told you that each transaction describes both an object and form of financing. In the accounting equation, Assets are the objects, and are on the Left side of the equation. Financing activities are on the Right side of the equation. Liabilities represent borrowings and credit arrangements. Owners' Equity represents investments by owners, residual net worth and retained earnings from ongoing business operations.  
The accounting equation uses "simple math" and involves only addition and subtraction. In fact, almost all the math you will do in this course is simple math. We will occasionally use multiplication and division, but all changes to accounts will be addition or subtraction.  
Think for a moment about a new company. It's accounting system consists of a new, "fresh" set of books, no entries have ever been made, all accounts have a zero balance.  
Assets    =    Liabilities    +    Owners' Equity
$0    =    $0    +    $0
The books are in balance!!  
If each, and every, transaction is a entered as a "balanced" entry, the books will stay in balance.  
There are three general types of transactions and entries.
1) Routine, daily operating events - represents over 99% of all transactions.
2) Occasional events involving major assets, liabilities and owners' equity transactions.
3) Adjusting and Closing entries - made to prepare statements and close the books at the end of the year.
Here are some examples of common type 2 transactions. Before and after each one, the books must be in balance. In Chapter 3 we will see how these are actually entered into the books, in the form of journal entries.  
Owner deposits $100 in the company checking account.
Assets    =    Liabilities    +    Owners' Equity
$100    =    $0    +    $100
Cash is an Asset, on the Left side. Owners' Equity is on the Right side.  
The amounts are equal
________________________________________
A $1000 computer is purchased on credit.
Assets    =    Liabilities    +    Owners' Equity
$1000    =    $1000    +    $0
Computer is an Asset, on the Left side.  
A Charge account is a Liability and is on the Right side.
________________________________________

The owner transfers a parcel of land to the company, and signs a contract for a building to be constructed. The land is worth $10,000 and the building will cost $90,000. The building will be paid for with a bank loan.
Assets    =    Liabilities    +    Owners' Equity
$100,000    =    $90,000    +    $10,000
Land and Building are Assets, on the Left side. Bank loan is a Liability and is on the Right side. This is a compound entry, and involves more than two accounts.
________________________________________

Balance Sheet accounts can increase or decrease, so you will be adding to or subtracting from their balance after each transaction.  
The accounting equation can be expressed in 3 ways:
1.    Assets =  Liabilities + Owners' Equity
2.    Liabilities = Assets - Owners' Equity
3.    Owners' Equity = Assets - Liabilities
It is common to abbreviate the accounting equation as A=L+OE. Using the numbers from the balance sheet above we get the following equations:
1.    33,000 = 14,000 + 19,000 [A=L+OE]
2.    14,000 = 33,000 - 19,000 [L=A-OE]
3.    19,00 = 33,000 - 14,000 [OE=A-L]
If you know any two of the amounts you can calculate the third.  
Quick Quiz Try solving these equations for practice.
     Assets    =    Liabilities    +    Owners' Equity
1    ?    =    27,000    +    36,000
2    426,600    =    ?    +    168,400
3    1,537,618    =    692,327    +    ?
 Click for answers
Try making up several examples on your own for practice.  
We can see the Accounting Equation reflected in the layout of the Balance Sheet, as shown below. Notice that Total Assets equals the sum of Total Liabilities and Total Owners' Equity, shown in bold below.
ABC Company
Balance Sheet
December 31, 2002
Assets        
Cash    $ 10,000    
Accounts Receivable    6,000    
Inventory      17,000    
Total Assets    $ 33,000    <-
          |
Liabilities & Owners' Equity        |
Accounts Payable    $  6,000    E
Notes Payable      8,000    Q
Total Liabilities    14,000    U
          A
Common Stock, $1 par    10,000    L
Retained Earnings     9,000    |
Total Owners' Equity    19,000    |
Total Liabilities & Owners' Equity    $  33,000    <-
Accounts and the Chart of Accounts
An Account is a record used to summarize increases and decreases in a particular asset or liability, revenue or expense, or in owner's equity. Accounts usually have very simple and generic titles such as Cash, Accounts Payable, Sales, and Inventory. These are simple and descriptive terms under which many different transactions can be recorded.  
Accounts are organized in a Chart of Accounts . This is a simple list of account titles presented in the following order: Assets, Liabilities, Owners' Equity, Revenue, Expenses. Organizing accounts in the correct order makes it much easier to prepare financial statements and enter transactions.
When doing homework problems students should read carefully and look for a Chart of Accounts, or for references to specific accounts, that should be used in that problem. If you don't find these, you should review the examples in the textbook chapter material for the correct accounts to use.
Here is a sample Chart of Accounts, showing accounts in the correct order. Account group dividers are usually omitted in actual practice. They are shown here for illustrative purposes, so the student can see how the Chart of Accounts is organized, and how it relates to the financial statements.
ABC Company, Inc.
Chart of Accounts
Balance Sheet Accounts
---- Asset Accounts ----
Cash
Accounts Receivable
Prepaid Expenses
Supplies
Inventory
Land
Buildings
Vehicles & Equipment
Accumulated Depreciation
Other Assets
---- Liability Accounts ----
Accounts Payable
Notes Payable - Current
Notes Payable - Long Term
---- Stockholders' Equity Accounts ----
Common Stock
Retained Earnings    Income Statement Accounts
---- Revenue Accounts ----
Sales Revenue
Sales Returns & Allowances
Sales Discounts
Interest Income
---- Expense Accounts ----
Advertising Expense
Bank Fees
Depreciation Expense
Payroll Expense
Payroll Tax Expense
Rent Expense
Income Tax Expense
Telephone Expense
Utilities Expense
________________________________________

ارزیابی NIMSAD از فرایند یکپارچه منطقی (RUP)

اختصاصی از فی فوو ارزیابی NIMSAD از فرایند یکپارچه منطقی (RUP) دانلود با لینک مستقیم و پر سرعت .

مقاله ترجمه شده با عنوان ارزیابی NIMSAD از فرایند یکپارچه منطقی (RUP) در فرمت ورد و شامل ترجمه متن زیر می باشد:

 
  NIMSAD Evaluation of the Rational Unified Process
  Introduction
 Element 1: The Problem Situation
 Element 2: The Methodology User (Intended Problem Solver)
 Element 3, Stage 1: Understanding of the Situation of Concern
 Element 3, Stage 2: Performing the Diagnosis
 Element 3, Stage 3: Defining the Prognosis Outline
 Element 3, Stage 4: Defining Problems
 Element 3, Stage 5: Deriving the Notional System
 Element 3, Stage 6: Performing Conceptual/Logical Design
 Element 3, Stage 7: Performing the Physical Design
 Element 3, Stage 8: Implementing the Design
 Element 4: Evaluation
 Summary
 
 Introduction    
    

    
The Rational Unified Process is the information systems methodolgy most widely in use today. The main contributers are the three amigos Ivar Jacobson, Grady Booch and James Rumbaugh who also designed the Unified Modeling Language.
It is mainly based on the Ericsson Approach, Objectory and the Rational Approach, which were combined 1995 to the Rational Objectory Process. The Unified Modeling Language together with the expirience of from Rational Inc. acquired software tool companies formed the Rational Unified Process.
The Unified Process is a software development process, that is the set of activities needed to transform a users's requirements into a software system, but it is also seen as process framework, which can be specialised for different purposes.
The three main aspects of the Unified Process are that it is
•    use-case driven
•    architecture-centric
•    iterative and incremental
The basic sequence of an RUP project according to [2]:
•    Get the team together.
•    Decide what system will be built (there is apparently no other option than to build a system).
•    Build a use case model and UI prototype.
•    Use the UML process extensions to build an analysis object model.
•    Segue into the more conventional UML stuff to do the design - class, state, sequence diagrams and the like.
•    Think hard about architecture while you assign the designed classes to modules and packages
•    Test against the use case model. RUP provides some excellent guidance on testing.
•    Transition to live system and do the post mortem.
 
 Element 1: The Problem Situation    
    

    
The methodolgy is concered about the context. This is especially seen in the two core workflows Requirements and Analysis which are mostly important in the first to phases (Inception, Elaboration), but come all along the process, because of it's iterative nature.
As mentioned above the Unified Process is use-case driven. It means that the whole process is controlled by the way the users interact with the system. Every produced model can be traced back to a use case.
That the Unified Process is architecture-centric means that also from the beginning of the process there is a strong emphasis on the architecture of the information systems. This includes hardware and frameworks used, distribution and programming languages.
Furthermore there are two optional concepts in the requirements workflow which support the capturing of the business environment:
•    Domain Model - a UML class diagram which captures the most important types of objects in the context of the system.
•    Business Model - technique for understanding the business processes of an organization. It presents a business like a use-case model for a software system from the usage perspective and outlines how it provides value to its users. It also has a Business Object Model which depicts the business entities like the domain model.
But apart from that is very little said about the problem situation. It is a positivistic methodology. It assumes that one is only concerned with system specification. RUP has nothing to say about business requirements or business process modelling - exept that use cases are enough. [2]
 
 Element 2: The Methodology User (Intended Problem Solver)    
    

    
RUP handles the methodology user with the concept of Workers.
Evaluation of the Mental Construct
The Intended Problem Solvers and their different roles are Workers. Each worker represents an abstraction of a human with certain abilities needed in in software engineering. When a project is staffed, a worker represents the knowledge and abilities that someone needs to take on the job as that worker in the project. In the methodology itself however is a worker described primarily through the responsiblities.

Desirability Levels of the Mental Construct
What a user should know depends much on the role the user fulfills in the process, i.e. which worker he/she is. Every worker should have a knowledge of the UML, a good picture of the overall process and his/her special responsibility in the process. Commonly identified workers are:
System Analyst and Use-Case Specifier: The workers with probably the highest level of skills. They got to have skills in analysing business process and organisations, experience and a good reasoning ability.
User-Interface Designer: Obviously technical and graphical skills are important but also a feeling for usability
Architect: The architect needs also high skills, but more on the technical side but he/she also needs some understanding for the use-cases to fulfill his/her goals.
Use-Case Engineer, Component Engineer, System Integrator: They need mainly technical skills, because the only design and implement according to the identified use-cases
Test Designer: High technical skills but also a good understanding of the processes.
Integration Tester, System Tester: technical skills
 
 Element 3, Stage 1: Understanding of the Situation of Concern    
    

    
This stage corresponds very much to the core workflow Requirements Capture. It provides different startpoints, as a business model, a domain model or a complete, detailed requirements specification from the client.
Afterwards certain steps are performed. First a feature list is developed which grows and shrinks during the process, because of the iterations. Secondly the user should get an understanding of the system context. To express the context of a system there are the two approaches Business Model and Domain Model. The naming of the objects is also used to develop a glossary of terms that will help to communicate. The third thing is the capture of the functional requirements by the help of use-cases. Finally the nonfunctional requirements are captured.
It has a strong emphasis on the reflection-in-action through the iterative nature of the process. The requirements and boundaries of the system are re-evaluated with every iteration

Investigation Models and Techniques
As mentioned above a feature list is developed, which might include status, estimated cost or priority. This helps managing the requirements during the process.
The in Element 1 explained models Business Model and Domain Model can be used to understand the system context and capture the requirements.
Still in the Requirements workflow there are use-case models used to describe the diagnosis. They describe how the users interact with the system. Each type of user is represented as one or more actors. Each external system that the system interacts with is also represented as actors. The flow of events for each use case can be captured as a separate textual description of the use case's sequence of actions. Also statechart diagrams can be used to describe a use-case.
 
 Element 3, Stage 2: Performing the Diagnosis    
    

    
To perform the diagnosis, RUP uses the diagrams developed in the requirements workflow. They are more on a conceptual or logical level and nothing is said about the physical level.
RUP admits that there can be requirements which can't be automated and solved by an information system.
 
 Element 3, Stage 3: Defining the Prognosis Outline    
    

    
RUP doesn't really involve the current state apart from the requirements worklflow, but already there the decisions are made what the desired situation is. There is no comparison between the current state and the desired state. There is also no direct questioning about the expectations and requirements of the client, but RUP suggests that they should be worked out in workshops where the analysts and the client participates.
 
 Element 3, Stage 4: Defining Problems    
    

    
RUP focuses on the domain of information systems. Business modeling is just used to grasp the context of the system, but not to identify problems in the business.
 
 Element 3, Stage 5: Deriving the Notional System    
    

    
The core worklflows requirements and analysis are used in this stage. From there on the Unified Process is very strong. It tells little about the current state and the problems there but has straight guidelines to create the requirements, as mentioned above, and how these requirements are put into practice.
In the analysis workflow are the use-cases from the requirements ordered in a new way and refined to fit the view of the developers of the system in opposition to the requirement models where the language of the client is used. Furthermore a analysis model is developed, which is a UML class model with some special stereotypes. These are entity classes, boundary classes and control classes.
 
 Element 3, Stage 6: Performing Conceptual/Logical Design    
    

    
This stages mappes to the Design workflow of the Unified Process. The input to this workflow is the analysis model. It produces the design model, that is a blueprint of the implementation. This is mainly done through class diagrams, which are use-case realizations. Additionally there are interaction diagrams which model the sequence of actions in a use case. This can be a collaboration or a sequence diagram, wheras the latter emphasises the order in time.
All of this is accompanied by a textual description called flow-of-events-design. The implementation requirements are also a textual describtion, but captures nonfunctional requirements which should be minded at implementation.
The system is divided into subsystem and their interfaces are identified. They are placed on different nodes in the deployment model. The architecture description is a view of the deployment model.
For some objects in the model it is suitable to model the behavior via a statechart diagram. It describes the different state transitation of the corresponding design class.
 
 Element 3, Stage 7: Performing the Physical Design    
    

    
The physical design is not really separted from the logical design in the Unified Process. This is achieved through the direct mapping of classdiagrams to object-oriented programming languages. Furthermore is the component engineer who designes the subsystems also the one who implements it. So the stage 7 can be seen as included in both workflows design and implementation.
However there is an implementation model which describes how elements in the design model are implemented in terms of components such as source files, executables, and so on. The implementation model also describes how the components are organized according to the structure and modularization mechanisms available in the implementation environment and the programming language in use, and how the components depend on each other.
The important model in the implementation is the component, which is the physical packaging of model elements. That can be executables, files, tables or documents. There's also an architecture description which contains an architectural view of the implementation model, depicting its architecturally significant artifacts.
 
 Element 3, Stage 8: Implementing the Design    
    

    
This is the part of the implementation workflow where the real implementation is done. The implementation models are put into practice and the subsystems are integrated. Finally the components are deployed on the nodes.
The Unified Process has additionally an emphasis on the test of the system. There's a core workflow called test, which is also performed during each iteration. It produces test models which are based on the use-cases from the earlier workflows. Here again the emphasis on the user requirements can be seen. A use-case traces directly to a test-case. For every test-case are one or more test procedure developed. Some test can be automated by test components.
 
 Element 4: Evaluation    
    

    
RUP has no dedicated evaluation phases but it does evaluation in all phases. The transition phase is for the evaluation of the whole project. At the end of the transition phase, which is also the end of the project in budgetry terms, the project manager convenes a group to review actual schedule time, person-hours, cost, defect rates, and such other metrics as the company may employ, in relation to the planned numbers for the entire project to
•    See if the projet attained the planned goals.
•    Ascertain reasons why it did not (if that is the case
•    Add the project's metrics to the company's metrics database for future use.
[1]
Also the economical success is evaluated using the business plan and the project manager assembles a small group to assess the transition phase and to conduct a postmortem of the development cycle as a whole.
 
 Summary    
    

    
RUP has several positive features compared to older approaches. It uses UML throughout and includes several specifically OO techniques. Most important among these is its use of use cases to drive specification and testing. It is thoroughly iterative and incremental and, for an existing user of Rational's tools, it is well integrated with them. [2]
RUP is said to be architecture-driven. This too is apositive feature, though it must be said that it takes the restricted view of architecture as mere structures. Again this good providing that one is only concerned with system specification; RUP has nothing to say about business requirements or business process modelling - except that use cases are enough. [2]
One advantage of RUP is also a disadvantage: being tied to the tools of one supplier makes many organizations feel uneasy and makes it harder to take advantage of tool innovations as they arise. There is also nothing in RUP about GUI design. Metrics are not specified in RUP, though they are expected to be collected. [2]
Perhaps the worst feature of RUP, as a modern process, is its sheer size: well over 1,700 pages. That's not really lightweight. [2]
 

 Further Information:
 [1] Jacobson, Booch, Rombough: The Unified Software Development Process, 1999, Addison-Wesley
 [2] Ian Graham: Object-Oriented Methods, Principals & Practises, 3rd Ed., 2001, Addison-Wesley
 [3] Nimal Jayaratna: Understanding and Evaluating Methodologies, 1994, McGraw-Hill
 [4] The Rational Unified Process Homepage: http://www.rational.com/rup
 [5] Completing the Unified Process with Process Patterns: http://www.ambysoft.com/unifiedProcess.html
 [6] Phillipe Kruchten. The Rational Unified Process. An Introduction. Addison-Wesley, 2000.
 {7] Nilgün Özek. Evaluation der OOSE-Methode mit Hilfe des NIMSAD-Frameworks. Studienarbeit. Universität Hamburg, 1998.

زمین شناسی اقتصادی | فرمت ورد | 4 صفحه

اختصاصی از فی فوو زمین شناسی اقتصادی | فرمت ورد | 4 صفحه دانلود با لینک مستقیم و پر سرعت .

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نام فایل : زمین شناسی اقتصادی | فرمت ورد | 4 صفحه 

فرمت فایل :  DOC

قیمت : 2000 تومان

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دید کلی

زمین شناسی اقتصادی شاخه‌ای از علم زمین شناسی است که پیرامون شرایط تشکیل مواد معدنی ، مورفولوژی و ریخت شناسی آنها ، بافت و ساخت آنها ، عوامل کنترل کننده پراکندگی مواد معدنی ، توجیه فنی و اقتصادی آنها و بلاخره تقسیم بندی ژنتیکی مواد معدنی بحث می‌کند. در رسیدن به اهداف فوق ، روشهای مختلف تجزیه مواد معدنی ، روشهای ژئوفیزیکی و ژئوشیمیایی و فرآوری مواد انجام می‌گیرد. همچنین در انجام پروژه‌های مختلف اکتشافی باید به مسائل زیست محیطی نیز دقت لازم را مبذول داشت. 

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درصورتیکه در ورود به صفحه بانک پیغام خطایی مشاهده می کنید این موارد را چک و بررسی کنید 1- مرورگر فایرفاکس استفاده کنید 2- اگر از فیلترشکن استفاده می کنید خاموش کنید 3- تاریخ و ساعت میلادی ویندوز را چک کنید اگر اشتباه است درست تنظیم کنید.

• مبلغ از حساب شما کسر شده ولی در فروشگاه زده پرداخت نشده ؟

مراحل خرید اینترنتی دو قسمت است مرحله اول پرداخت وجه در صفحه بانک و کسر مبلغ از حساب شما و مرحله دوم بازگشت به فروشگاه و دریافت تائیدیه پرداخت و مشاهده لینک دانلود دقت کنید کسر مبلغ از حساب شما و حتی دریافت پیامک بانک که ذکر کرده است مبلغ از حساب شما کسر شده به معنی پرداخت کامل و قطعی نیست و اگر شما به هر دلیلی بروز خطا یا قطع شدن اینترنت یا بستن پنجره یا ... به فروشگاه برنگشتید و رسید پرداخت را مشاهده نکردید و لینک دانلود را مشاهده نکردید یعنی مرحله دوم انجام نشده است در قسمت پیگیری سفارش هم ذکر شده پرداخت نشده در این حالت بانک بصورت خودکار 30 دقیقه تا 24 ساعت پس از کسر مبلغ مجدد همان مبلغ را به حساب شما بازمیگرداند برای اطمینان باید صبر کنید و بعد صورتحساب بانک بگیرید و از بازگشت مبلغ مطمئن شوید.

• پرداخت کردید ولی لینک دانلود را دریافت نکردید ؟
• به قسمت پیگیری سفارش مراجعه کنید ایمیل خود را وارد کنید و لینک دانلود را دریافت کنید.

• نحوه پرداخت و خرید را نمی دانید ؟

برای مشاهده راهنمای تصویری خرید اینترنتی به قسمت راهنمای خرید مراجعه کنید.

• درقسمت پیگیری سفارش خرید شما وجود ندارد ؟

ممکن است ادرس ایمیل را اشتباه وارد می کنید یا زمان خرید ایمیل را اشتباه تایپ کرده باشید.

مشکل در دانلود و باز کردن فایل

• لینک دانلود را دریافت نکردید ؟

به قسمت پیگیری سفارش مراجعه کنید ادرس ایمیلی که زمان خرید وارد کردید را ذکر کنید و لینک را دریافت کنید.

• دانلود انجام نمی شود ؟

برای دانلود بدون مشکل این موارد را چک کنید: 1- فیلترشکن اگر روشن هست خاموش کنید 2- از دانلود منیجر استفاده نکنید 3- اگر روی لینک در ایمیل کلیک می کنید و اتفاقی نمی افتد ممکن است ایمیل در قسمت اسپم باشد روی not spam کلیک کنید سپس لینک فعال میشود و با کلیک روی آن دانلود شروع می شود 4- اگر با کلیک روی لینک پیغام خطایی مشاهده می کنید به پیغام ذکر شده دقت کنید شاید محدودیت لینک از نظر دانلود یا زمان مجاز دانلود تمام شده است.

• فایل پس از دانلود باز نمی شود ؟

فایل ها بصورت zip ارائه شده اند برای باز کردن فایل زیپ به این نکات دقت کنید 1- ممکن است فایل کامل دانلود نشده باشد پس مجدد فایل را کامل دانلود کنید بدون مشکل باز می شود 2- فایل زیپ روی گوشی موبایل و تبلت اندرویدی نیاز به نصب نرم افزار برای باز کردن دارد از ویندوز و کامپیوتر یا لپ تاپ برای دانلود و باز کردن فایل استفاده کنید 3- برخی محصول ها به علت حجم بالا بصورت لینک دانلود ارائه شدند فایل زیپ را باز کنید داخلش یک لینک دانلود دیگر است که فایل حجیم را از ان لینک می توانید دانلود کنید.

• فایل فلش گوشی یا تبلت خریداری کردم ولی حجم ان خیلی کم هست چرا ؟

برخی موارد لینک دانلود ارائه شده است فایل زیپ را باز کنید داخل آن لینک دانلود اصلی فایل حجیم قرار دارد لینک ذکر شده را برای دانلود استفاده کنید.

شکایت از فایل خریداری شده

• توضیحات محصول را با فایلی که خریداری کردید چک کردید ؟

توضیحات محصول را با فایلی که دریافت کردید چک کنید شاید مطلبی در توضیحات ذکر شده که مشکل شما را حل کند یا اختلافی بین توضیحات و فایل دریافتی نباشد.

• چطوری شکایتم را از این محصول پیگیری کنم ؟

توضیحات محصول را با فایل دریافتی مطابقت بدهید اگر موردی خلاف توضیحات فروشنده هست ذکر کنید علت شکایت شما چی هست و چه مشکلی با فایل دریافتی دارید تا پیگیری برای حل مشکل انجام شود.

• فروش محصول غیرمجاز را می خواهید گزارش کنید ؟

درصورتیکه محصول غیرمجازی در فروشگاه مشاهده کردید عنوان محصول را ذکر بفرمائید تا ناظرین فروشگاه ها بررسی و نسبت به حذف اقدام کنند از همکاری شما متشکریم.

مقاله ترجمه شده حسابداری با عنوان دستورالعملهای حسابرسی برای قراردادها

اختصاصی از فی فوو مقاله ترجمه شده حسابداری با عنوان دستورالعملهای حسابرسی برای قراردادها دانلود با لینک مستقیم و پر سرعت .

مقاله ترجمه شده حسابداری با عنوان دستورالعملهای حسابرسی برای قراردادها در فرمت ورد و شامل ترجمه متن زیر می باشد:

Audit procedures for consultant
2006/5/24

General
The following guidelines should be considered when developing specific audit procedures for consultant overhead rate audits.

Labor Costs
In the majority of consultant contracts labor is the largest single component of cost.
This component is made up of direct labor charges to the contract and indirect
labor charges allocated to the contract through a factor or rate.
Once this assessment has been made the auditor can determine the size and depth of the audit sample for labor testing.
1. The labor sample should be tracked from employee time records to:
•    The payroll records to assure hours recorded are paid.
•    The cost system to assure hours are posted properly to jobs.
•    The general ledger to assure that the total posted is recorded in the financial accounting system.
2. The overall labor in general ledger accounts should be reconciled to:
•    The job cost system
•    The payroll reports submitted to the Internal Revenue Service (i.e. 941’s).
3. Audit procedures should also determine if the labor accounts and individual time card entries sufficiently screen labor to:
•    Determine the allowability of payroll cost. (i.e. Do the records separate excess compensation and time spent on unallowable activities?)
•    Determine the proper allocation of labor. (i.e. Do the records charge all labor performed on similar tasks the same way?)
•    Determine if labor is posted in a manner from which the labor base can be computed. (i.e. If the base is direct labor without premium overtime do the records accumulate direct labor and direct premium overtime?)

Allocated Costs
Cost centers are developed to capture costs associated with a single purpose. The
costs are assigned to objectives based on unit charges. Examples of categories for
individual cost centers are printing, computers and vehicles. The over/under
allocation of costs is usually handled as an adjustment to the overhead pool, which
is where the cost would have been charged if it had not been directed to the cost
center. If the over/under allocation is significant, consideration should be given to
adjusting the contract charges.
Some accounting systems will attempt to adjust the unit charge rate for the
over/under allocation of the cost centers. The goal of any cost center is to
minimize the over/under allocation by the application of a properly estimated unit
charge.
Audit issues of particular concern are:
1. Costs posted to the center are properly allocable. Do the costs belong to the function being priced?
2. Costs posted to the center are allowable. Do the costs exclude interest, profit or other costs excluded under the FARs?
3. The unit charge records indicate the consistent assignment of all similar charges to projects.
Item three is the one most often overlooked by firms and can result in substantial
adjustments.
Some firms do not choose to set up cost centers. These firms estimate the cost of
providing certain services by pulling just certain elements from ledger accounts (i.e.
automobile depreciation from a general ledger depreciation account). Once
established, these unit charges are offset to overhead as they are utilized on
projects. This type of costing is less precise and should not be utilized if the unit
charges being accumulated are significant to the firm’s overall operation.

Other Direct Costs
Invoices received from vendors or employees support these costs. They are
processed through the cost accounting system and assigned directly to a project.
The costs are not included in the overhead pool. Direct accounts should be
established in the General Ledger and all similar costs should be posted to the
accounts. Some examples are: project travel, vendor printing, employee mileage,
rented vehicles and equipment, and subcontracts.
The audit procedures for these costs concentrate in two areas. The first area is the
direct cost accounts themselves. The procedures are:
•    Determine if costs are posted to the proper account and assigned to the correct projects.
•    Determine if the costs are allowable in accordance with the contract and FARs.
The second area would concentrate on the overhead accounts. The accounts tested
would be the ones similar in nature of cost to those charged to the direct accounts.
The main audit efforts should be concentrated on:
•    Determine if costs are consistently allocated to projects when they are incurred for similar purposes.
•    Determine if costs are priced consistently to direct and indirect cost objectives.

Other Audit Procedures
Specific additional audit procedures are dependent upon the individual firm being
audited. Certain audit steps that may be required for one firm are not necessary for
another.
Several of these areas can be identified by a comprehensive preliminary review of
the following information:
1. A detailed overhead rate schedule is needed to assure the auditee
has separated unallowable costs as required by FARs.
2. An accounting and control survey is needed which will answer
questions about possible areas of concern. Examples are:
•    Gains or losses on assets
•    Personal use of autos
•    Transactions with common control entities
•    Bonus plans
•    Direct costing policies
•    Acquisitions and re-structuring
•    Depreciation schedules
3. A tax return prepared for the fiscal year(s) being audited. Many
areas addressed in the return are of concern to the Internal Revenue
Service as well as for government contracting.
4. A disclosure statement (required by Cost Accounting Standards)
when federal contracts exceed a given amount as follows:
- $25 million per single contract, or
- $25 million in CAS-covered contracts with at least one single award exceeding
 $1  million

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