AUD is the current currency in Australia---Australian Dollar(Australian Dollar), officially replacing the old market previously in circulation on February 14, 1966Australian Pound At that time, it was stipulated that 1AUDIt is equivalent to US $1.12 and can be converted into Australian pound 0.5.
The Australian dollar is circulated in Australia,Kiribati，NauruandTuvaluAnd other countries and regions.By AustraliaFederal Reserve BankIssued and circulated notes with denominations of 5, 10, 20, 50 and 100 yuan, as well as 5, 10, 20, 50 cents and 1 and 2 Australian dollarsCoin1 Australian dollar equals 100 cents.Before 1993, there were 1 and 2 pennies, but they were no longer in circulation after 1993.
After the floating exchange rate of the US dollar was implemented on August 15, 1971, the Australian dollar began to be linked to the British pound on the 23rd of that month. On December 22, the US dollar depreciated. Australia announced that the gold content of the Australian dollar remained unchanged (i.e. 0.99531g), and the official exchange rate against the US dollar rose to 1.216 dollars, with a fluctuation of 2.25%.On June 23, 1972, with the disintegration of the sterling zone, the preferential treatment enjoyed by the Australian dollar ended.
On September 25, 1974, it was re implemented in AustraliaEffective exchange rateAnd the Australian dollar is no longer pegged to the US dollar. Instead, Australia's main trading partners have a weighted currency package of 20 currencies, andManaged floating exchange rate system。On November 29, 1976, the effective exchange rate of the Australian dollar depreciated by 17.5%.
Australian new editionPlastic banknoteAfter nearly 30 years of development, it was put into use. It is made of polyester material instead of paper. It is wear-resistant, not easy to break, and not afraid of rubbing and washing. It has a long service life and strong hand feelAnti-counterfeitingcharacteristic.Since the world's first plastic commemorative banknote was issued in 1988, Australia has seenPlastic banknoteIts currency began to transform from paper money to plastic money.Since 1992, Australia has issued a plastic banknote every year to replace the current banknotes. By 1996, all plastic banknotes had been issued, making Australia the first country in the world to have a complete set of plastic banknotes.
◎ Back: Australia's Capitol, with the planning and design drawing of the Capitol in the background
$10
◎ Front: Australian poet Patterson.The background is a group of galloping wild horses and brave knights - this is the scene described in Patterson's long poem "The Man on the Snow River".Between the right face number "10" and the transparent window is Patterson's signature, and the left and right sides below his portrait are Patterson's handwriting - "The Man in the Snow River".The white leaves and words between the portrait and the face number symbolize Patterson's other famous short poem Matilda.
◎ Back: Australian poet Baroness Gilmore.The background is the scene described in the work of Baroness Gilmore, the horse caravan transporting wool.The background is the portrait of the late Baroness Gilmore.Between the denomination number "10" and the serial number is Gilmore's signature.The handwriting on the left is Gilmore's most famous patriotic poem, "Don't let the enemy rob us of our fruits"
$20
◎ Positive: Australian female entrepreneur Mary Leibei.The sailboat in the background is the "Mercury" operated by Laibei. The building in the background isSydneyThe warehouse belonging to Laibei on George Street.The pattern in the transparent window is closely related to navigationcompassPattern.Between the denomination number "20" and the transparent window, it is Laibei's signature.
◎ Back: Pastor Flynn, founder of Australia's "Royal Flying Doctor Service".The aircraft in the background is used forFlight first aidThe Victoria emergency plane.Below the plane is a pedal type generator used by rural emergency stations in mainland China - to power the transmitter.A figure marked medical map of human body - used in the rural emergency station to report the injured part of the patient to the flight doctor by transmitter.On the right is the camel team used by the flying doctors during their tour.Above the plane was Flynn's handwritten signature.
$50
◎ Positive: Australian aboriginal writers and inventorsDavid Unaipon 。The top right is what he gotShearing woolTool invention patent.At the lower right is the handwriting of his work Legend and Legends of Australian Aborigines.On the left is an aboriginal couple and a building located in WunaiPang's hometownUnaipon had received education in this church.This has always been AustraliaIndigenous peopleA place to live.
◎ Back: Australia's first female legislatorEdith Cohen。On the left isWestern AustraliaThe Parliament Building of Pace, the state capital,CohenServed here in 1920History of AustraliaThe first female member of parliament on.On the right is Cohen's speech to fight for the rights of women and children. Behind her is a guardian and her four adopted children.
$100
◎ Front: Australian sopranoMelba, the background isSydneyThe Queen's Theatre, with Melba's signature on the left.The background is Melba's tour in Australia in 1902.
◎ Back: Australia's outstandingMilitary commanderSir Monash.On the right side, the German army was attacked in World War IHindenburg Line Artillery and cavalry.
AICPA Examination Subject Audit Abbreviation
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AUD is the abbreviation of one of the subjects in the American CPA exam: Auditing&Attestation
AUD examination form:Single choice questionGroup (60%) and simulation case group (40%) 4 hours
AUD examination content:
Engagement Acceptance and Understanding the Assignment(12% - 16%)
Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
Performing Audit Procedures and Evaluating Evidence(16% - 20%)
Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
Accounting and Review Services Engagements(12% - 16%)
