Последние обновлённые книги и справочники в Android Market

Дикий помещик. Салтыков-Щедрин (v. 1.0)

Publishing House RAVNOVESIE опубликовал приложение 2012-08-01
(обновлено 2012-08-01)

Дикий помещик

Михаил Евграфович Салтыков-Щедрин (1826 – 1889), русский писатель-сатирик и публицист, автор романов, повестей, очерков, рассказов, сказок. Его творчество, несомненно, стало одним из ярчайших явлений русской и мировой литературы второй половины XIX века. Вы услышите произведения великого мастера гротескного живописания разных лет. Произведения Салтыкова-Щедрина прочно и по праву заняли свое место в обязательной школьной программе.

Читает  Олег Исаев
Время звучания: 18 мин.

Удобная навигация, система закладок и автоматической прокрутки текста. Приятный дизайн.

Аудиокнига в высоком качестве звучания, начитанная профессиональным диктором.

Требуется дополнительное место на карте памяти - 10 мгб.
А так же подключение к интернету для скачивания аудиофайлов.

English Dictionary 3000 (v. 1.0.1)

Marco Calì опубликовал приложение 2012-08-01
(обновлено 2012-08-01)

English 3000 is an English - Italian dictionary containing only the 3000 most important and used words of the English language.
Focusing on the most used words you will speed up your learning and create a great variety of terms known. Not surprisingly, the best dictionaries in the world of the English language highlight the most used words.

French<>Italian Gem Dictionary (v. 3.2.94)

MobiSystems опубликовал приложение 2011-03-21
(обновлено 2012-08-01)

The Audio Collins Mini Gem French-Italian & Italian-French Dictionary is an up-to-date, easy-reference dictionary, ideal for learners of Italian and French of all ages. The dictionary covers about 10,000 words from each language with Collins pre-recorded audio pronunciation for each word.

From Europe's Leading Bilingual Dictionary Publisher:

    * Get it right: all essential words and phrases you need in French and Italian
    * Get there fast: the fast search takes you quickly to the words you want
    * Colour layout helps you find what you are looking for quickly and easily
    * Easily learn the correct pronunciation with the native speaker pre-recorded audio pronunciations (requires Internet connection)

The MSDict Dictionary Format

The Collins Mini Gem French-Italian & Italian-French Dictionary is here presented in MSDict electronic format. MSDict offers best experience in mobile reference and is available for any handheld platform.

    * Quick dynamic search of words while you type
    * Transcriptions facilitating pronunciation
    * Hyperlinks between different related words
    * History to see the last 50 words you have looked up
    * Support for memory cards
    * Filters to help you locate the word you are searching for:
          o Fuzzy filter- used when you are not sure of the correct spelling of a word
          o Keyword-used to locate the instances of a key word within other compound words
          o Wild card - "?" and "*" replace a letter and group of letters in words
    * Fast article scrolling
    * Ability to have dictionary Word of the day as a widget on the phone home screen
    * Ability to search words in the installed dictionaries through the standard phone search feature

French<>Dutch Gem Dictionary (v. 3.2.94)

MobiSystems опубликовал приложение 2011-03-21
(обновлено 2012-08-01)

The Audio Collins Mini Gem French-Dutch & Dutch-French Dictionary is an up-to-date, easy-reference dictionary, ideal for learners of Dutch and French of all ages. The dictionary covers about 10,000 words from each language with Collins pre-recorded audio pronunciation for each word.

From Europe's Leading Bilingual Dictionary Publisher:

    * Get it right: all essential words and phrases you need in French and Dutch
    * Get there fast: the fast search takes you quickly to the words you want
    * Colour layout helps you find what you are looking for quickly and easily
    * Easily learn the correct pronunciation with the native speaker pre-recorded audio pronunciations (requires Internet connection)

Words are tools for life. And a Collins Dictionary makes them work for you.

The MSDict Dictionary Format

The Collins Mini Gem French-Dutch & Dutch-French Dictionary is here presented in MSDict electronic format. MSDict offers best experience in mobile reference and is available for any handheld platform.

    * Quick dynamic search of words while you type
    * Transcriptions facilitating pronunciation
    * Hyperlinks between different related words
    * History to see the last 50 words you have looked up
    * Support for memory cards
    * Filters to help you locate the word you are searching for:
          o Fuzzy filter- used when you are not sure of the correct spelling of a word
          o Keyword-used to locate the instances of a key word within other compound words
          o Wild card - "?" and "*" replace a letter and group of letters in words
    * Fast article scrolling
    * Ability to have dictionary Word of the day as a widget on the phone home screen
    * Ability to search words in the installed dictionaries through the standard phone search feature

French<>Finnish Gem Dictionary (v. 3.2.94)

MobiSystems опубликовал приложение 2011-03-21
(обновлено 2012-08-01)

The Audio Collins Mini Gem French-Finnish & Finnish-French Dictionary is an up-to-date, easy-reference dictionary, ideal for learners of Finnish and French of all ages. The dictionary covers about 10,000 words from each language with Collins pre-recorded audio pronunciation for each word.

From Europe's Leading Bilingual Dictionary Publisher:

    * Get it right: all essential words and phrases you need in French and Finnish
    * Get there fast: the fast search takes you quickly to the words you want
    * Colour layout helps you find what you are looking for quickly and easily
    * Easily learn the correct pronunciation with the native speaker pre-recorded audio pronunciations (requires Internet connection)

Words are tools for life. And a Collins Dictionary makes them work for you.

The MSDict Dictionary Format

The Collins Mini Gem French-Finnish & Finnish-French Dictionary is here presented in MSDict electronic format. MSDict offers best experience in mobile reference and is available for any handheld platform.

    * Quick dynamic search of words while you type
    * Transcriptions facilitating pronunciation
    * Hyperlinks between different related words
    * History to see the last 50 words you have looked up
    * Support for memory cards
    * Filters to help you locate the word you are searching for:
          o Fuzzy filter- used when you are not sure of the correct spelling of a word
          o Keyword-used to locate the instances of a key word within other compound words
          o Wild card - "?" and "*" replace a letter and group of letters in words
    * Fast article scrolling
    * Ability to have dictionary Word of the day as a widget on the phone home screen
    * Ability to search words in the installed dictionaries through the standard phone search feature

French<>Croatian Gem Dictionar (v. 3.2.94)

MobiSystems опубликовал приложение 2011-03-21
(обновлено 2012-08-01)

The Audio Collins Mini Gem French-Croatian & Croatian-French Dictionary is an up-to-date, easy-reference dictionary, ideal for learners of Croatian and French of all ages. The dictionary covers about 10,000 words from each language with Collins pre-recorded audio pronunciation for each word.

From Europe's Leading Bilingual Dictionary Publisher:

    * Get it right: all essential words and phrases you need in French and Croatian
    * Get there fast: the fast search takes you quickly to the words you want
    * Colour layout helps you find what you are looking for quickly and easily
    * Easily learn the correct pronunciation with the native speaker pre-recorded audio pronunciations (requires Internet connection)

Words are tools for life. And a Collins Dictionary makes them work for you.

The MSDict Dictionary Format

The Collins Mini Gem French-Croatian & Croatian-French Dictionary is here presented in MSDict electronic format. MSDict offers best experience in mobile reference and is available for any handheld platform.

    * Quick dynamic search of words while you type
    * Transcriptions facilitating pronunciation
    * Hyperlinks between different related words
    * History to see the last 50 words you have looked up
    * Support for memory cards
    * Filters to help you locate the word you are searching for:
          o Fuzzy filter- used when you are not sure of the correct spelling of a word
          o Keyword-used to locate the instances of a key word within other compound words
          o Wild card - "?" and "*" replace a letter and group of letters in words
    * Fast article scrolling
    * Ability to have dictionary Word of the day as a widget on the phone home screen
    * Ability to search words in the installed dictionaries through the standard phone search feature

French<>Czech Gem Dictionary (v. 3.2.94)

MobiSystems опубликовал приложение 2011-03-21
(обновлено 2012-07-31)

The Audio Collins Mini Gem French-Czech & Czech-French Dictionary is an up-to-date, easy-reference dictionary, ideal for learners of Czech and French of all ages. The dictionary covers about 10,000 words from each language with Collins pre-recorded audio pronunciation for each word.

From Europe's Leading Bilingual Dictionary Publisher:

    * Get it right: all essential words and phrases you need in French and Czech
    * Get there fast: the fast search takes you quickly to the words you want
    * Colour layout helps you find what you are looking for quickly and easily
    * Easily learn the correct pronunciation with the native speaker pre-recorded audio pronunciations (requires Internet connection)

Words are tools for life. And a Collins Dictionary makes them work for you.

The MSDict Dictionary Format

The Collins Mini Gem French-Czech & Czech-French Dictionary is here presented in MSDict electronic format. MSDict offers best experience in mobile reference and is available for any handheld platform.

    * Quick dynamic search of words while you type
    * Transcriptions facilitating pronunciation
    * Hyperlinks between different related words
    * History to see the last 50 words you have looked up
    * Support for memory cards
    * Filters to help you locate the word you are searching for:
          o Fuzzy filter- used when you are not sure of the correct spelling of a word
          o Keyword-used to locate the instances of a key word within other compound words
          o Wild card - "?" and "*" replace a letter and group of letters in words
    * Fast article scrolling
    * Ability to have dictionary Word of the day as a widget on the phone home screen
    * Ability to search words in the installed dictionaries through the standard phone search feature

French<>Danish Gem Dictionary (v. 3.2.94)

MobiSystems опубликовал приложение 2011-03-21
(обновлено 2012-07-31)

The Audio Collins Mini Gem French-Danish & Danish-French Dictionary is an up-to-date, easy-reference dictionary, ideal for learners of Danish and French of all ages. The dictionary covers about 10,000 words from each language with Collins pre-recorded audio pronunciation for each word.

From Europe's Leading Bilingual Dictionary Publisher:

    * Get it right: all essential words and phrases you need in French and Danish
    * Get there fast: the fast search takes you quickly to the words you want
    * Colour layout helps you find what you are looking for quickly and easily
    * Easily learn the correct pronunciation with the native speaker pre-recorded audio pronunciations (requires Internet connection)

Words are tools for life. And a Collins Dictionary makes them work for you.

The MSDict Dictionary Format

The Collins Mini Gem French-Danish & Danish-French Dictionary is here presented in MSDict electronic format. MSDict offers best experience in mobile reference and is available for any handheld platform.

    * Quick dynamic search of words while you type
    * Transcriptions facilitating pronunciation
    * Hyperlinks between different related words
    * History to see the last 50 words you have looked up
    * Support for memory cards
    * Filters to help you locate the word you are searching for:
          o Fuzzy filter- used when you are not sure of the correct spelling of a word
          o Keyword-used to locate the instances of a key word within other compound words
          o Wild card - "?" and "*" replace a letter and group of letters in words
    * Fast article scrolling
    * Ability to have dictionary Word of the day as a widget on the phone home screen
    * Ability to search words in the installed dictionaries through the standard phone search feature

French<>Greek Gem Dictionary (v. 3.2.94)

MobiSystems опубликовал приложение 2011-03-21
(обновлено 2012-07-31)

The Audio Collins Mini Gem French-Greek & Greek-French Dictionary is an up-to-date, easy-reference dictionary, ideal for learners of Greek and French of all ages. The dictionary covers about 10,000 words from each language with Collins pre-recorded audio pronunciation for each word.

From Europe's Leading Bilingual Dictionary Publisher:

    * Get it right: all essential words and phrases you need in French and Greek
    * Get there fast: the fast search takes you quickly to the words you want
    * Colour layout helps you find what you are looking for quickly and easily
    * Easily learn the correct pronunciation with the native speaker pre-recorded audio pronunciations (requires Internet connection)

The MSDict Dictionary Format

The Collins Mini Gem French-Greek & Greek-French Dictionary is here presented in MSDict electronic format. MSDict offers best experience in mobile reference and is available for any handheld platform.

    * Quick dynamic search of words while you type
    * Transcriptions facilitating pronunciation
    * Hyperlinks between different related words
    * History to see the last 50 words you have looked up
    * Support for memory cards
    * Filters to help you locate the word you are searching for:
          o Fuzzy filter- used when you are not sure of the correct spelling of a word
          o Keyword-used to locate the instances of a key word within other compound words
          o Wild card - "?" and "*" replace a letter and group of letters in words
    * Fast article scrolling
    * Ability to have dictionary Word of the day as a widget on the phone home screen
    * Ability to search words in the installed dictionaries through the standard phone search feature

社長のための税効果会計 Free (v. 1.0)

Realtosh LLC опубликовал приложение 2012-07-31
(обновлено 2012-07-31)

当アプリケーションは無料版になっておりますので、一部のみのコンテンツとなっております。


～まえがきより～

日経新聞等でも「繰延税金資産」、「税効果会計」という言葉がよく登場してきます。最近では以下のような記事がありました。

<2011/05/24 日本経済新聞　朝刊より>
ソニーは23日、2011年３月期の連結最終損益が2,600億円の赤字（前の期は408億円の赤字）になったと発表した。

従来予想は700億円の黒字。東日本大震災の影響で12年３月期以降の業績が当初想定より下振れする懸念が高まり、将来の利益を見込んで計上していた繰り延べ税金資産を約3,600億円取り崩した。

要するに、税効果会計のカラクリによって、3,600億円という多額の損失が出て、2011年３月期は赤字になってしまったということです。

この記事の内容を理解するには、税効果会計の趣旨、原則、例外を理解する必要があります。

仕事上、経営者の方々とお話をさせていただく機会が多いのですが、以下のようなお声をよく聞きます。

税効果会計は複雑だから・・・。
税効果会計だけはいまだによく分からない・・・。

しかし、実際の記事にもあるように、税効果会計は、会社の利益が全て吹き飛んでしまい、黒字から赤字に一転するほどの影響を与えかねない代物です。

いかに素晴らしいサービスを提供して、業績が上がったとしても、税効果会計のカラクリによって、会社の利益が吹き飛んでしまうということを考えると、恐ろしいですよね。

これだけインパクトが強いものなので、いかに税効果会計というものが重要であるかを感じていただいたと思います。

社長のあなた、経営者を目指すあなたも「知らなかった」では済まされません。

そこで、お忙しいあなたに、税効果会計のカラクリをイメージで理解いただきたいと思い、税効果会計をテーマにさせていただきました。

～目次～

第１章
税効果会計とは

・一言で説明
・税金はどうやって計算される？
・会計上の利益と税務上の利益
・それぞれの計算方法
・税率は何パーセント？
・会計と税務の差異に注目
・将来の税金を減らすか？
・回収可能性の判断
・まとめ


第２章
税率が違う？-その１　
永久差異

・永久差異とは
・永久差異の具体例
・ケーススタディ
・ポイント
・社長へのワンポイントアドバイス

第３章
税率が違う？-その２　
繰延税金資産の取り崩し

・回収可能性判断のおさらい
・ケーススタディ
・ポイント
・社長へのワンポイントアドバイス

第４章
税率が違う？-その３　
海外子会社の税率差

・海外子会社の税率差とは
・ケーススタディ
・ポイント
・社長へのワンポイントアドバイス

第５章
まとめ


～著者自己紹介～
公認会計士
大手会計士予備校講師を経て、監査業務に携わる

Key word
税効果会計、繰延税金資産、繰り延べ税金資産、取り崩し、回収可能性、会計、IFRS、SFAS 109、FASB ASC740、社長、経営、経営者