tai lieu ielts moi nhat

... www.bpp.com/learningmedia Printed in Great Britain by Ashford Colour Press Ltd Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests All ... been applied = Statement of compliance/details of reasons for non-compliance Disclosures above statutory/best practice minimum Disclosures should follow certain principles: Planned process Transparency ... before you consider specific corporate governance arrangements later in the question We also give details of the major worldwide codes, particularly those that have international impact Corporate

Ngày tải lên: 05/01/2014, 01:22

... www.bpp.com/learningmedia Printed in Great Britain by W M Print Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests All our rights ... susceptible to risk and Competition and tax law uncertainty, much of which is exogenous Competition Competition Commission policy Types of risk and uncertainty Stability of War, chaos, corruption Global ... organisation, on changes in these objectives, on the Generally formulated in writing resources used to attain these objectives, and on the Widely circulated policies that are to govern the acquisition,

Ngày tải lên: 05/01/2014, 01:48

... of changes in equity (IAS 1 revised)Share Retained Revaluation Non-controlling Total capital earnings surplus Total interest equity Transfer to retained earnings _ _X _(X) _ _ _Balance ... condensed book Each card has been separately designed for clear presentation. Topics are self contained and can be grasped visually  ACCA Passcards are still just the right size for pockets, briefcases ... knowledgeConsistency Disclosure of accounting policies Freedomfrom error Trang 11Probability = a degree of uncertainty that the future economic benefits will flow to or from the entity.associated with the item

Ngày tải lên: 24/04/2016, 16:20

... British Library Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable Wells Place Merstham RH1 3LG All rights reserved No part of this publication ... condensed book Each card has been separately designed for clear presentation. Topics are self contained and can be grasped visually  ACCA Passcards are still just the right size for pockets, briefcases ... Role of individual v collective good  Acceptance of power distribution  Desire to avoid uncertainty  Masculinity v femininity (money/possessions v people/relationships) Morality Actions are

Ngày tải lên: 24/04/2016, 16:38

... mostprofitable/expensive customers  Compare cost of acquiring newcustomers vs retaining existing ones  Details of costs could be obtained from  How important are they?  Attitudes and behaviour  Financial ... scenario is a detailed and consistent view of how the environment might develop in the future Macro scenarios consider possible futures overall Industry scenarios look in more detail at a single ... conditions Endowments of inputs to production Basic: natural resources, climate, labour -unsustainable for competitive advantage Advanced: infrastructure, technical education, high-tech industries

Ngày tải lên: 24/04/2016, 16:41

... CHỦ NGHĨA VIỆT NAM Độc lập - Tư do - Hạnh phúc BANG CAN DOI KE TOÁN (Tai ngay 31 thang 12 năm 2016) DVT : dong | GHICHU | A.TAISAN NGAN HAN 1 Tiền và các khoản tương đương tiền II Các khoản đầu ... khác B TAI SAN DAI HAN I Các khoản phải thu dài hạn II Tài sản cố định 1, Tài sản có định hữu hình 2 Tài sản cố định thuê tài chính 3 Tài sản có định vô hình II Bất động sản đầu tư IV Tai san ... phúc Thương hiệu cắp Ti cùng vở Tp HCM, n g ay 31t hang Š nấm 2017 THẺ LE LAM VIEC VÀ BIEU QUYET TAI DAI HOI DONG CO DONG THƯỜNG NIÊN LÀN THỨ - 10— NĂM 2017 CONG TY CO PHAN CAP NUOC PHU HOA TÂN

Ngày tải lên: 29/10/2017, 04:14

... Britain and France last autumn « L Congestion charging — forcing motorists to pay to drive into city centres — is seen as more effective The report will encourage other countries to follow Britain ... of public transport in Britain The cost of congestion Predictions of traffic increases | ext uses of the traffic congestion In ee ean a what the cont says about Britain and transport iti estion ... passage 1 What methods of getting to work are now less popular in Britain? 2 Whyis the service offered by trains and buses in Britain getting worse? 3 What does Brussels think is likely to be a more

Ngày tải lên: 13/12/2013, 20:15

... Introduction Focus on IELTS is a complete course which provides thorough preparation for the Listening and Speaking modules and the Academic Reading and Writing modules of the IELTS Test It contains essential ... provides detailed teaching notes, full keys to exercises and scripts for the recordings Structure The book begins with an Overview of the exam This provides a summary of the four modules in the IELTS ... the Map of the book on pages 2 and 3 of the Student’s Book The end section of the book contains a complete IELTS Practice test and a range of supplementary practice material in the Key language

Ngày tải lên: 13/12/2013, 20:15

... healthcare, immunisation + genes 3 Life expectancy, literacy, school enrolment and educational attainment (the criteria used by the UN’s Human Development Index in analysing quality of life, in ... reading (skimming) to preyent students getting bogged down by reading this quite dense text in detail When checking, look also at why wrong answers are wrong and emphasise, as ever, the need to ... the list of headings and give them time to read through Section A briskly — not in exhaustive detail Compare ideas for summaries before checking the correct answer Repeat for Section D Ask if

Ngày tải lên: 13/12/2013, 20:15

... introducing the term aquifer, since it occurs again in the main text: an aquifer is any rock formation containing water that can be used to supply wells a) (Text after Figure 1) c) (Text after Figure ... or study until late at night 2 Set a time limit for reading of about a minute, to discourage detailed reading 3 Set a time limit of about two minutes to reinforce the key element of scanning ... life’s comforts — he was reputed to have lived for a time in a barrel 2 The recording script contains a number of common collocations, including simple verbs such as pay attention and make a good

Ngày tải lên: 13/12/2013, 20:15

... may well need clarification It’s worth drawing attention to certain facial features, but try to avoid discussing them in any detail, since this would impinge on reading tasks later in the unit ... thinking/note-making Monitor students’ performances, and note points for feedback 4 Trang 3FOCUS ON IELTS Ask students to report back on what another group member said Use feedback to identify key ... revolutionise physics in the 20 century He was awarded the Nobel Prize for Physics in 1920 B Despite the captain’s faith in its supposedly unsinkable design, the passenger ship Titanic sank, with the loss

Ngày tải lên: 13/12/2013, 20:15

... spend a few days in London over Christmas Section 3 Questions 36 ~ 41 30 sustainable/replaceable Paper::-comes from a sustainable 31 biodegradable Paper is also biodegradable , so it does not t ... accommodation for up to 450 people in single, twin, 3/4 bedded and multibedded mong * 44 selt - contained flats for married students and families * — long and short stays welcomed Club membership ... overcome any personal or practical diffi- culties they may be experiencing whiist studying in Britain, Gne of the key features of the Advice Service is that the Adviser can be seen during the evenings

Ngày tải lên: 13/12/2013, 22:15

... to West 32 © Sam McCarter & Judith Ash { Trang 5IELTS Reading Tests © Sam McCarter & Judith Ash Trang 6 IELTS Reading Tests Reading Passage 1 You should spend about ... is now richer ị 28 The author believes that the pursuit of knowledge is worthwhile } Trang 2 IELTS Reading Tests Reading Passage 3 You should spend about 20 minutes on Questions 29-40, which ... Inishowen peninsula, north west of Derry, and the Glens of Antrim, in the east beyond the Sperrin Mountains, is found some of Western Europe's most captivating and alluring landscape The Roe Valley

Ngày tải lên: 14/12/2013, 10:15

... healthy red blood cells, is usually obtained from liver, sardines and eggs The 10 Ỉ IELTS Preparation and Practice Trang 6 15mg of niacin we need is most readily obtained from lean meats and fish ... following questions 8 i IELTS Preparation and Practice Trang 4 1 Who published this book? Oxford University Press 2 Where must the candidates write their answers in the IELTS Reading test? On ... unnecessary stress 1m SS rẽ nh Put the patient in a semi- recumbent position 6 i IELTS Preparation and Practice Trang 21 What is the text about? A the heart B smoking C_ healthy

Ngày tải lên: 14/12/2013, 13:15

... while there are a lot of paragraphs/sections Therefore, many of the paragraphs/sections do not contain an answer, and you will waste your time if you try to look for one ACTIVITY 14 The following ... the window displays, to the science of stock control—the range of activities involved in the retail trade is enormous This talk introduces you to the business of buying and selling to the general ... knowledge of the root word: you may know that the noun ‘peak’ means the top or highest point on a mountain The context: you need to have more staff to give faster service during these times Therefore,

Ngày tải lên: 14/12/2013, 13:15

... remainder of the paragraph we see that reasons are given for this growth Paragraph C gives some details of the size of future growth If you read only the words in black print in the rest of the ... growth, in Africa and Asia Paragraph D mentions ‘huge cities’ The rest of the paragraph gives details about the past and future growth of very big cities Paragraph E introduces the idea of uneven ... population of over 4 million The rest of the paragraph lists some of these ‘giant’ cities and gives details of their size and growth rates Paragraph G touches on the problems of these very large cities

Ngày tải lên: 14/12/2013, 13:15

... question types for the text you have just read Questions 1-4 Identifying which paragraph contains certain information (see the Section 3 Demonstration) Scan for key words, names or numbers using ... invigilators are supposed to give various time warnings during the test 64 i IELTS Preparation and Practice Trang 10page I IELTS PRACTICE TEST GENERAL TRAINING READING TEST 1 TIME ALLOWED: 1 hour ... minutes Questions 14 The passage ‘Killer Robots’ has 8 paragraphs labelled A-H Which paragraphs contain the following information? Write the appropriate letters A-H in the correct boxes on your answer

Ngày tải lên: 14/12/2013, 13:15

... Most IELTS test centres can give you your results within 1 week ¬—— For further information about the IELTS test, you can refer to The IELTS Handbook, which is available at the nearest IELTS ... Speaking country Over 40,000 candidates sit for the IELTS test worldwide every year The IELTS test is not a test which you can pass or fail IELTS tells you something about your English language ... 5.0 at ted by Printing and Publications Unit, University of South Australia Khu www tailieuduhoc.org The IELTS Test Using this Book Trang 2New rules for the paper game ' How to raise a bright

Ngày tải lên: 17/12/2013, 02:15

... sending a person to prison is to 2 In Task 2 of the IELTS Writing module you have to ‘evaluate and challenge ideas, evidence or an argument’ Read the IELTS Writing Task below and answer the questions ... gaps below 1 This new system would give clear goals ÍOT pTISOT€TS, certainly a more constructive approach 2 Itis certainly a more constructive CD TƠ C1” 222/2:2225 would give clear goals ... opinions | feel/believe that In my opinion | There is no doubt in my mind (which also expresses certainty) | tend to think (more tentative) Therefore, Consequently, | If X happens/happened,

Ngày tải lên: 23/12/2013, 12:15

... coffee Retail Prices 25 * remained stable for four more years before there was a fall of 20% in 1993 Yet when the | market picked up in 1994 and the market price of coffee rose by 50%, the retail ... 1 = |23 Listen 23 to this eX@ p! estion and the key Pointe, ete Tapio gu ' " etai | i tifyin, details by identifying the tor to include Part 2 2 : Practise talkin points on this card: ... put them into categories as sustain viciouscircle follows: describing trends related to business collocations I like and Want to use fluctuate, stable, sustain negotiate, commodity vicious

Ngày tải lên: 23/12/2013, 12:15