Tài liệu miễn phí Kế toán - Kiểm toán
Download Tài liệu học tập miễn phí Kế toán - Kiểm toán
kế toán ngân hàng (100 bài tập và 20 đề thi): Phần 1
Cuốn Bài tập và bài giải Kế toán Ngân hàng bao gồm nhiều dạng câu hỏi, bài tập và các tình huống được sắp xếp theo từng Chương phù hợp với quá trình tiếp cận môn học theo mỗi nhóm nghiệp vụ Ngân hàng, sau đó là các bài tập mang tính tổng hợp. Đặc biệt trong sách Bài tập và bài giải kế toán ngân hàng còn đưa vào một số đề thi hết môn, đề thi thi tốt nghiệp và đề thi tuyển dụng về kế toán ngân hàng tại một số ngân hàng để quý bạn đọc tham khảo. Sách được chia thành 2 phần, phần 1 là các bài tập và đề thi, phần 2 là phần bài giải, mời các bạn cùng tham khảo.
4/3/2023 4:40:51 PM +00:00
Chuẩn mực kế toán quốc tế: Phần 2
Ebook Áp dụng chuẩn mực kế toán quốc tế phần 2 gồm có những nội dung chính sau: IAS 36 - Tổn thất tài sản, IAS 17 - Thuê tài sản, IAS 37 - Các khoản dự phòng, tài sản và nợ tiềm tàng, IAS 18 - Doanh thu, IAS 12 - Thuế thu nhập doanh nghiệp, Báo cáo về các dòng lưu chuyển tiền tệ.
4/3/2023 4:37:44 PM +00:00
Chuẩn mực kế toán quốc tế: Phần 1
Cuốn sách Áp dụng chuẩn mực kế toán quốc tế được biên soạn với 11 chương, trình bày và diễn giải các nội dung cơ bản của hệ thống IAS/IFRS. Ebook Áp dụng chuẩn mực kế toán quốc tế phần 1 sau đây sẽ gồm 5 chương với những nội dung về: Hội đồng chuẩn mực kế toán quốc tế - Lịch sử phát triển, cơ cấu tổ chức và quy trình ban hành chuẩn mực; ISAB FRAMEWORK - Khuôn mẫu lý thuyết cho việc lập và trình bày báo cáo tài chính; IAS 2 - Hàng tồn kho; IAS 16 - Bất động sản, nhà xưởng và máy móc thiết bị; IAS 38 - Tài sản vô hình. Mời các bạn cùng tham khảo.
4/3/2023 4:37:17 PM +00:00
Nâng cao chất lượng đào tạo ngành Kế toán đáp ứng yêu cầu hội nhập cộng đồng kinh tế ASEAN
Bài viết chỉ ra những hạn chế và yếu kém của đội ngũ kế toán Việt Nam hiện nay, qua đó đưa ra một số định hướng nhằm nâng cao chất lượng đào tạo chuyên ngành này tại các cơ sở giáo dục nhằm đáp ứng những yêu cầu cấp thiết trong thời kỳ hội nhập Cộng đồng kinh tế ASEAN (Asean Economic Community – AEC).
4/3/2023 3:27:54 PM +00:00
Determinants influencing the quality of accounting human resources: The case of Hanoi, Vietnam
This study is conducted to investigate the impact levels of determinants on the quality of accounting human resources in the Accounting service firms in Hanoi. Data were collected from getting 145 questionnaires from accounting service firms doing businesses in Hanoi. Based on the data collected, we use Cronbach’s Alpha, EFA and run regression model for knowing the impact levels of each independent variable on dependent variable of the quality of accounting human resources. The results show that three determinants including Business culture (BC), Income (I) and Education and training (ET) have positive relationships with the quality of accounting human resources.
4/3/2023 1:56:06 PM +00:00
Apply treatment strategies to minimize risks in tax administration in Vietnam today
This article focuses on analyzing the situation of using preventive measures and limiting risks that tax agencies are implementing. The article also provides some suggestions for tax authorities to prevent and handle risks more effectively in tax administration. Important solutions include promoting propaganda and support for taxpayers, improving the effectiveness of inspection and examination of taxpayers and quickly modernizing tax administration.
4/3/2023 1:49:25 PM +00:00
Ownership Structure and Earnings Management in Non-Inancial Vietnamese Companies Listed in Hochiminh Stock Exchange-Vietnam
The results showed that Foreign ownership, Managerial ownership are factors curbing EM activities while State ownership, Major ownership did not show any relationship with EM. Some other control variables such as Duality, Debt ratio and Financial Performance positively effect on EM. In conclusion, the results will have contributions for referencing while Vietnam is on the way restructuring ownership structure, improving its stock market.
4/3/2023 1:18:20 PM +00:00
Impact of Debt to Equity Ratio on Profitability of Construction Companies Listed on the Vietnam’s Stock Market
This study delved into the impact of debt to equity ratio on return on assets (ROA) and return on equity (ROE). The research data was collected from the financial statements of 73 construction companies listed on the Vietnam’s stock market during the period from 2008 to 2015. The research results showed that in listed construction companies, the debt to equity ratio negatively affects return on assets and return on equity. In addition, firm size, revenue growth rate and asset turnover ratio have negative impacts on ROA and ROE, while firm age has positive impact on both ROA and ROE.
4/3/2023 1:18:14 PM +00:00
Research on the Transfer Pricing Phenomenon of Fixed Asset at FDI Companies in Vietnam
Article on researching the argument base of transfer pricing phenomenon relevant to the fixed assets, use of qualitative method of researching to interview the customs officers, professional tax officers relevant to transfer pricing in some provinces to have a clearer way of looking at the fact of fixed asset transfer pricing. Through interviews, the authors found that the issue of transfer pricing was most significant for intangible fixed assets in various forms, so the authors propose the methods of restricting the transfer pricing phenomenon.
4/3/2023 1:18:07 PM +00:00
Reseach on Effects of Merger and Acquisition on Financial Performance of Commercial Banks in Vietnam During Period 2011-2015
Using regression model, the direction of effect is estimated. The model suggests that M&A between commercial banks in Vietnam make the profitability of surveyed banks deteriorated. Thus, M&A has negative impact on the profitability of banks. It is suggested that the reason for this decrease because the combination of strong bank with weak bank can lead to the decrease of profitability. This research helps to contribute to evaluate the impact of Restructuring Banking System Project in period 2011-2015 of Vietnamese Government. It should be undertaken for longer time span, to check whether in the longer time, the profitability of banks after merge and acquisition increase or not.
4/3/2023 1:17:57 PM +00:00
Developing Indicators for Measuring Performance of Vietnamese Construction Enterprises
The study highlights some of the characteristics of the Vietnamese construction industry, and is an extremely important role for the national economy. Some industry characteristics affect the performance measurement system of a construction business. 50 indicators are included in the theoretical model of performance indicators of Vietnamese construction firms. Following in-depth interviews, 28 indicators were selected from 50 indicators. Quantitative analysis of the reliability of these 28 variables by Cronbach's alpha test showed that only 23 variables were satisfied. Based on the results of the study, the author provide recommendations for Vietnamese construction firms, shareholders, investors, state management agencies, universities and training institutions.
4/3/2023 1:17:49 PM +00:00
Analyzing Operational Efficiency of Paper Enterprises in Vietnam and an Empirical Financial Forecasting
The research used data from the General Statistics Office of Viet Nam for 6 years (2012-2017) to analyze the operation efficiency of Vietnam’s paper enterprises. From the statistical results, Vietnam’s paper industry is attracting many investors which registered a huge number of new enterprises over the years. This paper shows that the basic characteristic of Viet Nam's paper enterprises is to focus on industrial zones, mostly small scales and privately owned. The average annual income of workers in this field is about 78.5 million VND per person per year. Although the business results have increased dramatically, but the efficiency of these enterprises have not remained stable in the past period.
4/3/2023 1:17:41 PM +00:00
Study on Corporate Governance and Involuntary Delisting from Stock Exchange in Vietnam
This study also analyses the characteristics of delisting firms and find out that delisted firm is less independent, larger board, and more frequent of board meeting. Delisting whether compulsory or voluntary is no longer a new phenomenon in Vietnamese securities market, however there are not many studies related to this field. This study contributes to narrows this gaps and also provide investors some ‘red flat’ of delisting.
4/3/2023 1:17:30 PM +00:00
Selection of Modeling for Quality Assurance of Commercial Banking Services in Vietnam
This study synthesizes models of assessing the quality of banking services. The study also identifies the advantages of using assessment models while also limiting the use of these models in Vietnam. Based on that assessment, this study uses the BANKSERV model (Avkiran, 1994) and presents five groups of factors that influence the quality of banking services and using this model in the case of Bank of Investment and Development of Vietnam.
4/3/2023 1:17:22 PM +00:00
The Conflict of Interest between the Enterprises and the Laborers for the Social Insurance (SI), Unemployment Insurance (UI) – Policy Suggestions
Working at enterprice, employee has the right entitle to full benefits from social insurance, health insurance and unemployment insurance after years of contribution. However, this desire of the employees sometimes can not be achieved. Enterprises have been taken advantage of the legal loophole to commit acts of evasion (avoidance) to fulfill these obligations to employees. Therefore, the benefits of employees are seriously damaged and the management agencies of the social insurance fund also lose. This article is about the current situation in Vietnam and point out some policy suggestions.
4/3/2023 1:17:14 PM +00:00
Risk Management at Military Commercial Joint Stock Bank
This paper is conducted for examining the framework for risk management in the Basel II accord, the Basel II risk management model at the Military Commercial Joint Stock Bank. Data were collected from annual reports for the period from 2015 to 2017 of the Military Commercial Joint Stock Bank. The results show that the implementation of risk management under Basel II at Military Bank still faces many difficulties in the pressure of capital increase, database system, human resource quality, and cost of implementation.
4/3/2023 1:17:06 PM +00:00
The Impact of Solvency to Bankruptcy Risk of Real Estate Companies Listed on the Vietnam’s Stock Market
The research results showed that (with a prediction accuracy of 91.4%) in these companies, indicators of solvency influencing bankruptcy risk include: (1) Operating cash flows to average total liabilities ratio, (2) Net working capital to total assets ratio. Based on the research results, specific recommendations and solutions were proposed to improve solvency, prevent and mitigate bankruptcy risk in the real estate companies listed on Vietnam’s stock market.
4/3/2023 1:16:59 PM +00:00
Research the Impact of Financial Leverage on the Profitability of Listed Real Estate Enterprises in Vietnam
Research results indicate that: (1) Financial leverage has no impact on ROS and ROCE, (2) Financial leverage has a negative impact on ROA, and (3) Financial leverage has a positive impact on ROE. In accordance with the research findings and the paper proposes, the State needs to consider both having timely interventions and loosening monetary policy in order to promote the development of the stock market and solve the problems that many companies trading real estate faced during the time of raising capital.
4/3/2023 1:16:49 PM +00:00
Measuring the Performance on Stakeholders’ Perspective in Small and Medium-Sized Enterprises in the Construction Industry
In Vietnam, the study and application of performance measurement (PM) of construction project is still in the initial stage especially for small and medium-sized enterprises (SMEs). These enterprises have adopted traditional PM that focuses solely on financial performance measures (PMs). Whereas, financial PMs are no longer adequate to evaluate organisations’ performance in today’s rapid changing business environment. To overcome the defects of the traditional PM system and introduce balanced PMs on the perspective of stakeholder, this study has chosen Balanced Scorecard (BSC) as a theoretical framework to form the PM system of small and mediumsized construction enterprises in Vietnam.
4/3/2023 1:16:42 PM +00:00
Impact of Working Capital Management on Firm Profitability: Evidence from Industrial Enterprises Listed in Hochiminh Stock Exchange (HOSE) in Vietnam
This study investigates an impact of working capital management (WCM) on profitability of industrial companies listed in Hochiminh Stock Exchange (HOSE). The author uses 352 observation samples from 44 industrial enterprises listed on HOSE over the 8-year period from 2010 to 2017. Return on Asset (ROA) and Tobin’s Q (TQ) are respectively selected as the dependent variables for book value and market value of profitability. The experimental results show that the Cash Conversion Cycle (CCC) and all components including the Account Receivables Turnover in Days (ARD), the Inventory Turnover in Days (INVD) and the Account Payables Turnover in Days (APD) have the negative effects on the ROA. In addition, the CCC, the ARD, and the APD have same effects on the TQ.
4/3/2023 1:16:35 PM +00:00
Determinants of Operational Self-Sustainability of Microfinance Institutions in Vietnam
Using panel data of 34 microfinance institutions in period of 5 years (2011-2015), this study is aimed to investigate the determinants of the Operational Self-Sustainability (OSS) of Vietnamese microfinance institutions. Therefore, to be more sustainable, MFIs should focus on its professionality and increase its equity. Other recommendations are proposed to related stakeholders for the enabling ecosystem for microfinance development - one important tool in poverty reduction and economic development.
4/3/2023 1:16:25 PM +00:00
Factors Affect Account Receivable Management and Its Impact on Business Performance of Vietnamese Enterprises
This paper analyzes factors that affect account receivables management and its impact on business performance of enterprises in Vietnam through a sample of 326 non-financial companies. The companies are listed on the Hanoi Stock Exchange (HNX) and the Hochiminh Stock Exchange (HOSE) between 2013 and 2017. The research results show that the new variables introduced into the model is the provision for bad debts which positively affects accounts receivables. As such, when the provision for bad debts increases and the profit of the company is reduced, the company shall intensify the implementation of the commercial credit policy, leading to the increase in both receivables as well as revenue and profit.
4/3/2023 1:16:16 PM +00:00
Impact of Dividend Policy on Corporate Value: Experiment in Vietnam
The paper examines the impact of dividend policy on corporate value. Data collection is the result of listed companies on the Vietnamese stock market in the period of 2006 - 2017 with 2,278 observations. Using the General Least Square (GLS) approach, the authors have identified three factors that have a positive and significant impact on corporate value: dividend payout, profitability, and corporate sizes; and one factor which has a negative impact on corporate value is the degree of financial leverage. The study found that dividend policy has a significant impact on the corporate value of companies that implement a higher dividend payout policy.
4/3/2023 1:16:09 PM +00:00
The Effectiveness of Internal Auditing – Overview of Measurement Methods
This paper focuses on the effectiveness of internal audit and methods of measuring the effectiveness of internal audit. Based on fundamental type of research, trying to make a review of main approaches, ideas and opinions of high rated specialists regarding the internal audit’s performance and analysis of the latest internal audit practices at leading international companies, the main objective of the paper is to synthesize the most appropriate methods that can be used to measure the effectiveness of the audit. From the international point of view, this paper identifies the main trends that will affect the internal audit activities creating value for the organization.
4/3/2023 1:16:02 PM +00:00
Introduction to Risk-Based Internal Auditing and Lessons Learnt for Commercial Banks in Vietnam
The paper aims to give insight in the current approach in the banking internal audit system. Furthermore, the need for modern approach in risk-based auditing is discussed by introducing contemporary model in developed countries. Using structured questionnaires and interview, the author collects recommendations from Vietnam banking and auditing experts about risk-based auditing trend in Vietnam.
4/3/2023 1:15:55 PM +00:00
The Effect of Auditor Tenure, Mandatory Auditor Rotation on Audit Quality
This research is an empirical research studying the effect of the auditor tenure on audit quality. The research adopts the positivist stance and deductive approach, employing quantitative method to study the relationship between audit rotation and audit quality. Specifically, the Chinese audit market will be targeted where the policy was implemented in 2004. Basically, this study is about the trade-off between improving auditors’ or firms’ independence from the clients and the increase in effectiveness and efficiency due to prior knowledge of and relationship with the clients.
4/3/2023 1:15:48 PM +00:00
Impacts of Internal Control Quality on Profitability of the Listed Construction Companies in Vietnam
This paper examines the relationship between Internal control quality and profitability of the listed construction companies in Vietnam. In more details, the paper explores the relationship between components of internal control and profitability of such listed companies. The results show that internal control quality and each component of internal control (namely Control Environment, Monitoring, Control Activities, Information and Communication, Risk Assessment) are associated with profitability. These findings have practical implications for executives and policy makers in designing internal control for profit purposes.
4/3/2023 1:15:40 PM +00:00
Research on Factors Affecting the Quality of Internal Auditing Activites in Listed Companies on Hanoi Stock Exchange
The study focuses on factors affecting the quality of internal auditing activities in listed companies on Hanoi Stock Exchange with a survey of 226 respondents. SPSS software was employed for creating the regression model with the results as the followings: Independence is the factor with strongest impact on Quality of internal auditing activities; The second factor is the internal qualification; The third one with negative effect is The relationship between internal auditor and external auditor; The last two influencing factors are Management Assistance to Internal Audit and Obligation of Law.
4/3/2023 1:15:33 PM +00:00
Building an Assessment Model about the Influence of Operational Audit within Vietnam Cement Industry Corporation
This research project was commissioned to examine the impacts of operational audit on the performance within Vietnam Cement Industry Corporation (VICEM), the biggest Cement Corporation in Vietnam. In order to collect the data, the researcher had interviewed eight managers who have interacted with operational audits or have been responsible for operational audits. The evidence from collected data had proved that the operational audit has played an important role in creating value added in VICEM. Recommendations made by operational auditors could be seen as useful guidance for improving performance.
4/3/2023 1:15:25 PM +00:00
Overview of the Factors Influencing The Independent Audit Opinion on Auditing Reports of Listed Firms
This article provides an overview of the factors influencing independent auditing opinions from domestic as well as foreign studies to provide future research direction. The author uses the methodology of secondary and international literature to synthesize the influence factors. The research overview will provide a comprehensive review of academic research pertaining to factors, models, and sample sizes that have been researched to help other researchers have a meaningful background and considerations impact factors that need to be further tested.
4/3/2023 1:15:18 PM +00:00