Work (Eng)

Question 1

Reversal of impairment losses on intangible assets and property, plant, equipment and right-of-use assets.

Answer 1

Hoàn nhập các khoản lỗ do suy giảm giá trị đối với tài sản vô hình và tài sản, nhà xưởng, thiết bị và tài sản quyền sử dụng
Wertaufholungen auf immaterielle Vermögenswerte und Sachanlagen und Nutzungsrechte

Question 2

perpetrate

Answer 2

• perpetrate: carry out or commit (a crime)
• Management should make it difficult for employees or management to perpetrate fraud
• how fraud could be perpetrated or concealed

Question 3

disbursements

Answer 3

Auszahlungen
giải ngân, đưa tiền ra trả, sự xuất tiền ra trả

Question 4

to alter

Answer 4

= change, adjust, thay doi, chinh sua

The entity may have had an opportunity to alter the document

Question 5

Discrepancies

Answer 5

= Unstimmigkeit

Discrepancies in accounting records are often caused by human error.

Question 6

conceal

Answer 6

• conceal: hide, verstecken, verdecken,

how fraud could be perpetrated or concealed
làm thế nào gian lận có thể được thực hiện hoặc che giấu

Question 7

Provisions and Contingencies

Answer 7

Các khoản dự phòng
Rückstellungen

Question 8

loss on onerous contracts

Answer 8

tổn thất đối với các hợp đồng khó khăn, hợp đồng nặng nề

• An onerous contract is one “in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.
• Ein belastender Vertrag ist ein Vertrag, „bei dem die unvermeidbaren Kosten der Erfüllung der Verpflichtungen aus dem Vertrag den erwarteten wirtschaftlichen Nutzen übersteigen.

Question 9

cost of the settlement

Answer 9

Chi phí thanh toán

Question 10

Contingent Assets and Liabilities

measurement of contingences

Answer 10

Tài sản và nợ tiềm ẩn

việc đo lường các khoản dự phòng

Question 11

miscellaneous

Answer 11

Something miscellaneous is made up of an odd bunch of things — things you might not expect to go together.

A breakfast bar, a DVD, and a credit card bill are miscellaneous items that may be in your backpack.

Question 12

expedient

Answer 12

• expedient: phương tiện

practical expedients are available to lessees and to lessors.

Các phương tiện thiết thực có sẵn cho bên thuê và bên cho thuê.

Question 13

bên thuê và bên cho thuê

Answer 13

lessees and to lessors

Question 14

imminently

Answer 14

very soon

Question 15

vessel
shipyard

Answer 15

Tàu thuyền
Nhà máy đóng tàu

• A Hapag Llyod vessel was fully leveraged by an external bank, and the bank paid the loan directly to the shipyard and not to Hapag Llyod.
• Ein Hapag-Lloyd-Schiff war vollständig von einer externen Bank verschuldet und die Bank zahlte den Kredit direkt an die Werft und nicht an Hapag-Lloyd.