ACCA F3 – Nature of the paper ACCA F3 Paper – Financial Accounting –is concerned with the preparation of financial accounts. The topics examined cover everything from basic double entry through to the preparation of statements of cash flows, and basic consolidated accounts. Structure of the F3 paper Section A will contain 35 two mark objective questions. Section B will contain 2 fifteen mark multi-task questions. One will test consolidations and the other will test accounts preparation. Emphasis of the F3 exam Depending on your previous studies and what you do at work, you may be happy already with many of the topics. However the syllabus is very large and there is a lot of time pressure in the examinations – it is difficult to complete all of the questions in two hours. Additionally, there often small 'tricks' in the wording of the questions which (especially under time pressure) lead to it being easy to choose the wrong answer even if you are happy with the particular topic. Although all the questions Section A carry equal marks, they are not all of equal difficulty.
Relationship between the moon and tides
Размер: 622 Кб Количество слайдов: 27 Описание презентации LECTURE 2. PHONEMES AND THEIR VARIANTS (ALLOPHONES) Points по слайдам LECTURE 2. PHONEMES AND THEIR VARIANTS (ALLOPHONES) Points for Discussion: • The Notion of the Phoneme • The Relationship between the Phoneme and Its Allophones • The Aspects of the Phoneme • The Functions of the Phoneme The human speaking apparatus is capable of articulating a great number of various sounds. Some of the differences exist as physical facts and are not always linguistic facts. Cf. : p eak – s p eak aspiration – no aspiration The only important things for language are those which can be associated with meaning and be used for the purposes of communication. We can differentiate and distinguish, recognize the shapes of words only when opposing one sound shape to another or even to many of them. The opposition of different sound shapes is the basis of understanding. E. g. bead [bi d] ː bed [bed] bid [b d] ɪ bad [bæd] board [b d] ɔː bard [b d]ɑː bird [b d] ɜː bud [b d]ʌ Opposing the vowels [i], [e], [æ], [], ː ɪ ɔː ɑː ɜː [] ʌ we can see that they are used as independent units for the purposes of word differentiation.
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Relation between moon and tides
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La atracción adhesiva hacia el vidrio es mayor que la adhesión intermolecular del agua. El líquido sube hasta que la tensión superficial es equilibrada por el peso del líquido que llena el tubo. Éste es el caso del agua, y ésta propiedad es la que regula parcialmente su ascenso dentro de las plantas, sin gastar energía para vencer la gravedad. Sin embargo, cuando la cohesión entre las moléculas de un líquido es más potente que la adhesión a las paredes del capilar (como el caso del mercurio), la tensión superficial hace que el líquido llegue a un nivel inferior, y su superficie es convexa. Ver: Hidrostática Presión atmosférica Fuentes Internet:
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