--- title: [Interview - Group- Review] Một số case study Deloitte description: "Introduction: Discuss in your group and be prepared to share your responses to the interviewers (You have 20 minutes for complete requirements 1 and 2) Have the group presentation in next 10 minutes H" --- [Bỏ qua đến phần nội dung](https://knowledge.sapp.edu.vn/knowledge/px-blog/group-interview-del#main-content) Tiếng Việt Hiển thị menu phụ cho bản dịch [Hỗ trợ thêm](https://knowledge.sapp.edu.vn/knowledge/kb-tickets/new?hsLang=vi) ![SAPP logo mới-01 (1)-1.png\]](https://1774127.fs1.hubspotusercontent-na1.net/hub/1774127/hubfs/SAPP%20logo%20m%E1%BB%9Bi-01%20(1)-1.png?height=40&name=SAPP%20logo%20m%E1%BB%9Bi-01%20(1)-1.png) - [Home](http://sapp.edu.vn/) - [Khóa học](http://sapp.edu.vn/khoa-hoc) Hiển thị menu phụ cho Khóa học - [Khoá học ACCA](https://sapp.edu.vn/acca/) - [Khoá học CFA](https://sapp.edu.vn/khoa-hoc-cfa/) - [Khoá học CMA](https://sapp.edu.vn/khoa-hoc-cma/) - [CertIFR - Lập BCTC Chuẩn IFRS Online](https://sapp.edu.vn/certifr-lap-bctc-chuan-ifrs/) - [Luyện thi BIG4 cấp tốc](https://sapp.edu.vn/khoa-luyen-thi-big4-cap-toc-sapp-academy/) - Blog Hiển thị menu phụ cho Blog - [ACCA](https://blog.sapp.edu.vn/acca) - [CFA](https://blog.sapp.edu.vn/cfa) - [CMA](https://sapp.edu.vn/blog/bai-viet-cma/) - [CertIFR - Lập BCTC chuẩn IFRS](https://blog.sapp.edu.vn/certifr) - [BIG4](https://blog.sapp.edu.vn/tuyendungbig4) - [Kiểm toán thực hành trên Excel](https://blog.sapp.edu.vn/kiem-toan-thuc-hanh-tren-excel) - [Tài liệu](http://sapp.edu.vn/tai-lieu/) - [Liên hệ](http://sapp.edu.vn/lien-he/) Mở điều hướng chính Đóng thanh điều hướng chính - [Home](http://sapp.edu.vn/) - [Khóa học](http://sapp.edu.vn/khoa-hoc) Hiển thị menu phụ cho Khóa học - [Khoá học ACCA](https://sapp.edu.vn/acca/) - [Khoá học CFA](https://sapp.edu.vn/khoa-hoc-cfa/) - [Khoá học CMA](https://sapp.edu.vn/khoa-hoc-cma/) - [CertIFR - Lập BCTC Chuẩn IFRS Online](https://sapp.edu.vn/certifr-lap-bctc-chuan-ifrs/) - [Luyện thi BIG4 cấp tốc](https://sapp.edu.vn/khoa-luyen-thi-big4-cap-toc-sapp-academy/) - Blog Hiển thị menu phụ cho Blog - [ACCA](https://blog.sapp.edu.vn/acca) - [CFA](https://blog.sapp.edu.vn/cfa) - [CMA](https://sapp.edu.vn/blog/bai-viet-cma/) - [CertIFR - Lập BCTC chuẩn IFRS](https://blog.sapp.edu.vn/certifr) - [BIG4](https://blog.sapp.edu.vn/tuyendungbig4) - [Kiểm toán thực hành trên Excel](https://blog.sapp.edu.vn/kiem-toan-thuc-hanh-tren-excel) - [Tài liệu](http://sapp.edu.vn/tai-lieu/) - [Liên hệ](http://sapp.edu.vn/lien-he/) - Tiếng Việt Hiển thị menu phụ cho bản dịch - [Hỗ trợ thêm](https://knowledge.sapp.edu.vn/knowledge/kb-tickets/new) - [Liên hệ với chúng tôi](https://sapp.edu.vn/lien-he/) [Liên hệ với chúng tôi](https://sapp.edu.vn/lien-he/?hsLang=vi) Chúng tôi có thể giúp gì cho bạn? - Không có đề xuất nào vì trường tìm kiếm bị trống. 1. [SAPP Knowledge Base](https://knowledge.sapp.edu.vn/knowledge?hsLang=vi) 2. [Kinh nghiệm thi tuyển Big4 và Non Big](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi) 3. [Big 4 - Kinh nghiệm cho vòng phỏng vấn nhóm](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#big-4-kinh-nghi%E1%BB%87m-cho-v%C3%B2ng-ph%E1%BB%8Fng-v%E1%BA%A5n-nh%C3%B3m) # \[Interview - Group- Review\] Một số case study Deloitte **Introduction:** Discuss in your group and be prepared to share your responses to the interviewers (You have 20 minutes for complete requirements 1 and 2) Have the group presentation in next 10 minutes Have the group answer the follow up questions by interviewers in 10 minutes **Case study 1:** Bengal is a public company. Its most recent financial statements are shown below: ![Untitled-Aug-25-2020-09-51-18-18-AM](https://1774127.fs1.hubspotusercontent-na1.net/hub/1774127/hubfs/Untitled-Aug-25-2020-09-51-18-18-AM.png?width=463&name=Untitled-Aug-25-2020-09-51-18-18-AM.png)![Untitled-Aug-25-2020-09-52-59-06-AM](https://1774127.fs1.hubspotusercontent-na1.net/hub/1774127/hubfs/Untitled-Aug-25-2020-09-52-59-06-AM.png?width=451&name=Untitled-Aug-25-2020-09-52-59-06-AM.png) ![Untitled-Aug-25-2020-09-54-05-33-AM](https://1774127.fs1.hubspotusercontent-na1.net/hub/1774127/hubfs/Untitled-Aug-25-2020-09-54-05-33-AM.png?width=456&name=Untitled-Aug-25-2020-09-54-05-33-AM.png) **Additional information:**  There were no disposals of non-current assets during the period; however Bengal does have some non-current assets classified as 'held for sale' at 31 March 20X1.  Depreciation of property, plant and equipment for the year ended 31 March 20X1 was $640,000.  A disappointed shareholder has observed that although revenue during the year has increased by 48% (8,250 / 17,250 × 100), profit for the year has only increased by 20% (500/2,500 × 100). Required: Comment on the performance and financial position of Bengal for the year ended 31 March 20X1. **Answer**: It is correct that revenue has increased by 48% while profit for the year has only increased by 20%. However, on closer inspection, we can see that thi s is to a large degree attributable to the tax charge for the year. The tax charge was 28.6% of the profit before tax in the year ended 31.3.20X0 and 42.8% of the profit before tax in the year ended 31.3.20X1. We do not have a breakdown of the tax charge but it could include underpayments in previous years, which distorts the trading results. A better comparison between the two years is the profit before tax % and the gross profit %. Both of these are higher in 20X1 than in 20X0. The shareholders will also be interested in the ROCE. There has been a significant increase in capital employed during the year ended 31.3. 20X1. Bengal has acquired nearly $13m in tangible and intangible assets, financed from cash reserves and a new issue of 8% loan notes. An additional $2m of non-current assets have been reclassified as held for sale. This suggests that Bengal has taken over the trade of another business and is disposing of the surplus assets. This is a long-term project which may take time to show a return and the ROCE does show a significant drop in 20X1. However, if we disregard the loan capital and look at the ROE we can see a considerable increase in 20X1. The increase in loan capital does have significance for shareholders. The interest charge has increased from $100,000 to $650,000, which reduces the amount available for dividend. Gearing has increased significantly. The rate that Bengal has to offer to loan note holders has already increased from 5% to 8%. If it required further borrowing, with this high gearing, it would have to pay substantially more. Shares in Bengal have become a riskier investment. One indicator of this is the interest cover, which has fallen from 36 times to 9 times. The acquisition could presumably have been financed from a share issue or share exchange, rather than loan capital. However, this would have diluted the return available to shareholders. The area in which there is most cause for concern is liquidity. As we can see from the statement of cash flows, cash and cash equivalents have fallen by $4.2m and the company is now running an overdraft. It has tax to pay of $2.2m and this will incur penalties if it is not paid on time. The current ratio has declined from 2.1:1 to 1.5:1 and this is including the non-current assets held for sale as part of non-current assets. The quick ratio, excluding inventory and non-current assets held for sale, indicates the immediate cash situation and this shows a fall from 1.6:1 to 0.46:1. Bengal needs to remedy this by disposing of the non-current assets held for sale as soon as possible and selling off surplus inventory, which may have been acquired as part of the acquisition. Overall, the shareholder should be reassured that Bengal is profitable and expanding. The company has perhaps overstretched itself and significantly raised its gearing, but it is to be hoped that the investment will bring in future returns. This is no doubt the picture the company wants to give to shareholders, which is why it has paid a dividend in spite of having very little cash with which to do so. ![Untitled-Aug-25-2020-09-58-55-57-AM](https://1774127.fs1.hubspotusercontent-na1.net/hub/1774127/hubfs/Untitled-Aug-25-2020-09-58-55-57-AM.png?width=330&name=Untitled-Aug-25-2020-09-58-55-57-AM.png) **Case study 2:** SME A gives warranties at the time of sale to purchasers of its product. Under the terms of the contract for sale SME A undertakes to make good, by repair or replacement, manufacturing defects that become apparent within one year from the date of sale. On the basis of experience, it is probable (ie more likely than not) that there will be some claims under the warranties. At 31 December 20X1 SME A appropriately recognized CU50,000 warranty provision. SME A incurred and charged CU140,000 against the warranty provision in 20X2. CU80,000 of this related to warranties for sales made in 20X2. The increase during 20X2 in the discounted amount recognized as a provision at 31 December 20X2 arising from the passage of time is CU2,000. At 31 December 20X2 SME A estimated that it would incur expenditures in 20X3 to meet its warranty obligations at 31 December 20X2, as follows:  5 per cent probability of CU400,000  20 per cent probability of CU200,000  50 per cent probability of CU80,000  25 per cent probability of CU20,000. Assume for simplicity that the 20X3 cash flows for warranty repairs and replacements take place, on average, on 30 June 20X3. An appropriate discount rate is 10 per cent per year. An appropriate risk adjustment factor to reflect the uncertainties in the cash flow estimates is an increment of 6 per cent to the probability-weighted expected cash flows. SME A is also the defendant in a breach of patent lawsuit. Its lawyers believe there is a 70 per cent chance that SME A will successfully defend the case. However, if the court rules in favor of the claimant, the lawyers believe that there is a 60 per cent chance that the entity will be required to pay damages of CU2 million (then amount sought by the claimant) and a 40 per cent chance that the entity will be required to pay damages of CU1 million (the amount that was recently awarded by the same judge in a similar case). Other amounts of damages are unlikely. The court is expected to rule in late December 20X3. There is no indication that the claimant will settle out of court. A 7% risk adjustment factor to the cash flows is considered appropriate to reflect the uncertainties in the cash flow estimates. An appropriate discount rate is 10% per year Require: Prepare accounting entries to record the provision in the accounting records of SME A for the year ended 31 December 20X2. Answer: In 20X2 | Dr Profit or loss (finance cost) | CU2,000 | | --- | --- | | Cr Provision (warranties) | CU2,000 | To recognize the unwinding of the discount in 20X2 on the warranty provision recognized at 20X1. | Dr Provision (warranties) | CU52,000 (a) | | --- | --- | | Dr Profit or loss (warranties for 20X1 sales) | CU8,000 (b) | | Dr Profit or loss (warranties for 20X2 sales) | CU80,000 | | Cr Cash | CU140,000 | To recognize expenditure on warranties in 20X2. At 31 December 20X2 | Dr Profit or loss (warranties) | CU106,000(c) | | --- | --- | | Cr Provision (warranties) | CU106,000 | To recognize the warranty provision at 31 December 20X2. The calculations and explanatory notes below do not form part of the answer to this case study: a) Balance at 31 December 20X1 of CU50,000 plus the increase in that amount due to the passage of time of CU2,000 = CU52,000 b) An additional profit or loss charge relating to 20X1 warranties because the provision made was CU52,000, but the actual amount incurred and charged relating to 20X1 warranties was CU60,000 (Total amount charged in the year less that relating to warranties for 20X2 sales = CU140,000 less CU80,000 = CU60,000), ie CU60,000 less CU52,000 = CU8,000 c) Carrying amount of the warranties provision at 31 December 20X2: | Probability weighted expected cash flows | Including 6% risk adjustment | Discount rate | Discount factor | Present value | | --- | --- | --- | --- | --- | | CU105,000(d) | CU111,300 | 10% per year | 0.95238 (at 5% for 6 months) | CU106,000 | d) Probability-weighted expected cash flows: | CU400,000 × 5% | CU20,000 | | --- | --- | | CU200,000 × 20% | CU40,000 | | CU80,000 × 50% | CU40,000 | | CU20,000 × 25% | CU5,000 | | Total | CU105,000 |   **Case study 3:** ABC is an electronics company. In the past day, the company made three contracts as follow: 1\. ABC sells a video game disc for use with a popular games console for CU1,100. The video game offers standard ‘offline’ gameplay as well as functionality to play the game ‘online’ for a one-year period. The game disc and the online gaming service are not sold separately. 2\. ABC sells a product to a customer and promises to perform a maintenance service in the first year. The contract requires the customer to pay CU 10,000. 3\. ABC sells a mobile phone and unlimited calls to Customer A on a 24-month contract. Customer A pays CU30 per month for the network service and the mobile phone is ‘free’. The company sells to Customer B the same mobile phone for CU 240 and the same network service for CU 20 per month. Those amounts are also the prices that the company charges when a mobile phone or a network service is sold separately. The effects of the time value of money are ignored in this example. Require: According to IFFRS 15 Revenue from contracts with customers, how is the revenue recognized? Answer: 1\. The game disc and the online gaming service are separate goods and services promised in the contract and are accounted for as separate performance obligations. The company allocates the consideration of CU 100 to the game and online gaming service in proportion to their stand-alone selling prices, which would be estimated because those prices are not observable. Consequently, the amount of consideration allocated to the game is recognized as revenue when the game is transferred to the customer and the amount of consideration allocated to the service is recognized as revenue over the one-year period as the online gaming service is provided. 2.The company accounts for the promise to transfer the product and the maintenance service to the customer as separate performance obligations. The company allocates the consideration of CU 10,000 to both the product and the maintenance service on the basis of their relative standalone selling prices. Therefore, the amount of consideration allocated to the product is recognized as revenue when the product is transferred to the customer and the amount of consideration allocated to the maintenance service is recognized as revenue when that service is provided. 3\. The amount and timing of revenue recognition would be the same for both contracts with customers. This outcome faithfully depicts the fact that the company’s performance is the same in both contracts because the company transfers the same phone and same network service to each customer. In both contracts, the customer has promised to pay a total of CU 720 for the mobile phone and the 24 months of network services. This amount of consideration is allocated to the mobile phone and network services in proportion to their stand-alone selling prices. Consequently, in both contracts, the company recognizes revenue of CU 240 when the mobile phone is transferred to the customer and CU 20 as each month of network service is provided. **Case study 4:** Lily Window Glass Co (Lily) is a glass manufacturer, which operates from a large production facility, where it undertakes continuous production 24 hours a day, seven days a week. Also on this site are two warehouses, where the company’s raw materials and finished goods are stored. Lily’s year end is 31 December. Lily is finalizing the arrangements for the year-end inventory count, which is to be undertaken on 31 December 20X2. The finished windows are stored within 20 aisles of the first warehouse. The second warehouse is for large piles of raw materials, such as sand, used in the manufacture of glass. The following arrangements have been made for the inventory count: 1\. The warehouse manager will supervise the count as he is most familiar with the inventory. There will be ten teams of counters and each team will contain two members of staff, one from the finance and one from the manufacturing department. None of the warehouse staff, other than the manager, will be involved in the count. 2\. Each team will count an aisle of finished goods by counting up and then down each aisle. As this process is systematic, it is not felt that the team will need to flag areas once counted. Once the team has finished counting an aisle, they will hand in their sheets and be given a set for another aisle of the warehouse. In addition to the above, to assist with the inventory counting, there will be two teams of counters from the internal audit department and they will perform inventory counts. 3\. As Lily undertakes continuous production, there will continue to be movements of raw materials and finished goods in and out of the warehouse during the count. These will be kept to a minimum where possible. 4\. The level of work-in-progress in the manufacturing plant is to be assessed by the warehouse manager. It is likely that this will be an immaterial balance. In addition, the raw materials quantities are to be approximated by measuring the height and width of the raw material piles. In the past this task has been undertaken by a specialist; however, the warehouse manager feels confident that he can perform this task. Required: For the inventory count arrangements of Lily Window Glass Co:  Identify and explain deficiencies; and  Provide a recommendation to address each deficiency. Answer: | Deficiency | Recommendation | | --- | --- | | The warehouse manager will supervise the inventory count and is not independent as he has overall responsibility for the inventory. He therefore has an incentive to conceal or fail to report any issues that could reflect badly upon him. | An independent supervisor should be assigned, such as a manager from the internal audit department. | | Aisles or areas counted will not be flagged. This could result in items being double counted or not counted at all. | Once areas have been counted they should be flagged. At the end of the count the supervisor should check all areas have been flagged and therefore counted. | | There is no-one independent reviewing controls over the count or test counting to assess the accuracy of the counts. | Instead of the internal auditors being involved in the count itself, they should perform secondary test counts and review controls over the count. | | Due to the continuous production process, there will be movement of goods in and out of the warehouse during the count, increasing the risk of double counting or failing to count inventory. This could mean inventory in the financial statements is under or overstated. | Although it is not practicable to disrupt the continuous production process, raw materials (RM) required for 31 December should be estimated and separated from the remainder of inventory. These materials should be included as part of work-in-progress (WIP). Goods manufactured on 31 December should be stored separately, and at the end of the count should be counted once and included as finished goods. Goods received from suppliers should also be stored separately, counted once at the end and included in RM. Goods dispatched to customers should be kept to a minimum during the count. |   | The warehouse manager is going to estimate WIP levels. The warehouse manager is unlikely to have the necessary experience to estimate the WIP levels which is something the factory manager would be more familiar with. Alternatively a specialist may be needed to make the estimate. This could ultimately result in an inaccurate WIP balance in the financial statements. | A specialist should be used assess the work-in-progress. | | --- | --- | | The warehouse manager is going to approximate RM quantities. Although he is familiar with the RM, and on the basis that a specialist has been required in the past, the warehouse manager may not have the necessary skill and experience to carry out these measurements This could result in an inaccurate RM an inaccurate RM balance in the financial statements | As in previous years, a specialist should assess the quantities of raw materials, or at least check the warehouse manager’s estimate to give comfort that the manager’s estimates will be reasonable going forward. | | There is no indication that inventory sheets are signed or initialed by the counting team, nor a record kept of which team counted which area. This means it will be difficult to follow up on any anomalies noted, as the identity of the counters may not be known. | Inventory sheets should be signed by both team members once an aisle is completed. The supervisor should check the sheets are signed when handed in | | Inventory not listed on the sheets is to be entered onto separate sheets. These sheets are not sequentially numbered | Every team should be given a blank sheet on which they can enter any inventory counted which is not on |   | and the supervisor will be unable to ensure the completeness of all inventory sheets | their sheets. The blank sheets should be sequentially numbered with any unused sheets returned at the end of the count. The supervisor should then check the sequence of all sheets. | | --- | --- | | The responsibilities of each of the two staff members within a counting team is unclear. It does not appear that one has been told to count and the other to check. 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[\[Level 1\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-portfolio-management) - [\[Level 1\] Ethical & Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-ethical-professional-standards) - [Tài liệu Pre CFA level 1](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%C3%A0i-li%E1%BB%87u-pre-cfa-level-1) - [Các thủ tục liên quan đến CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#c%C3%A1c-th%E1%BB%A7-t%E1%BB%A5c-li%C3%AAn-quan-%C4%91%E1%BA%BFn-cfa) - [Chính sách học viên CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-vi%C3%AAn-cfa) - [Tự học CFA Level II (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#main-content) - [\[Level II\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-quantitative-methods) - [\[Level II\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-economics) - [\[Level II\] Financial Reporting and Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-financial-reporting-and-analysis) - [\[Level II\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-corporate-issuers) - [\[Level II\] Equity Valuation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-equity-valuation) - [\[Level II\] Fixed Income](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-fixed-income) - [\[Level II\] Derivatives](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-derivatives) - [\[Level II\] Alternative Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-alternative-investments) - [\[Level II\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-portfolio-management) - [\[Level II\] Ethical and Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-ethical-and-professional-standards) - [Tự học CFA Level III (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#main-content) - [Tổng quan về chương trình CFA level III](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-ch%C6%B0%C6%A1ng-tr%C3%ACnh-cfa-level-iii) - 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[\[Financial Statements\] Tổng quan về báo cáo tài chính](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-institute-investment-foundations?hsLang=vi#financial-statements-t%E1%BB%95ng-quan-v%E1%BB%81-b%C3%A1o-c%C3%A1o-t%C3%A0i-ch%C3%ADnh) - [Từ điển chuyên ngành CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-cfa?hsLang=vi#main-content) - [\[CFA Level 1\] - Từ điển môn Quantitative](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-cfa?hsLang=vi#cfa-level-1-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-quantitative) - [\[CFA Level I\] Từ điển môn Ethical and Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-cfa?hsLang=vi#cfa-level-i-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-ethical-and-professional-standards) - [Tự học CMA Part 1 (Certified Management Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#main-content) - [\[CMA Part 1 - 1A\] - External Financial Reporting Decision](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1a-external-financial-reporting-decision) - [\[CMA Part 1 - 1B\] - Planning, Budgeting and Forecasting](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1b-planning-budgeting-and-forecasting) - [\[CMA Part 1 - 1C\] - Performance Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1c-performance-management) - [\[CMA Part 1 - 1D\] - Cost Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1d-cost-management) - [\[CMA Part 1 - 1E\] - Internal Control](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1e-internal-control) - [\[CMA Part 1 - 1F\] - Technology & Analytics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1f-technology-analytics) - [Tự học CMA Part 2 (Certified Management Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#main-content) - [\[CMA Part 2 - 2A\] - Financial Statement Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2a-financial-statement-analysis) - [\[CMA Part 2 - 2B\] - Corporate Finance](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2b-corporate-finance) - [\[CMA Part 2 - 2C\] - Decision Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2c-decision-analysis) - [\[CMA Part 2 - 2D\] - Risk management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2d-risk-management) - [\[CMA Part 2 - 2E\] - Investment decision](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2e-investment-decision) - [\[CMA Part 2 - 2F\] - Ethical considerations for Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2f-ethical-considerations-for-management) - [Kinh nghiệm thi tuyển Big4 và Non Big](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#main-content) - [Kinh nghiệm tuyển dụng các công ty Non- Big](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-big4-v%C3%A0-non-big?hsLang=vi#kinh-nghi%E1%BB%87m-tuy%E1%BB%83n-d%E1%BB%A5ng-c%C3%A1c-c%C3%B4ng-ty-non-big) - 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