Epsm unit 8 accountancy department answers.

Epsm unit 8 accountancy department answers So basically, we have to label the diagram. txt) or read online for free. Is through the exercise. This post has been hidden 45 student(s) online now Back to Posts Mar 24, 2021 · To read this question you need to login #STUDENT SUPPORT. The three positions to be retained in-house are as follows: Role 1: Accounts manager (payables, receivables and credit control) Description: This role involves having responsibility for dealing with the global business services company on all matters relating to accounts payable, receivables and credit control. That organisation faces a range of new environmental threats, which you as Head of Accounting have Students also viewed. 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. Retagged March 23th 2021 That’s why I created Bass Counsel—a community where you get: Tips that actually work (no fluff, just results) Straight answers to your bass questions Exclusive lessons to help you grow and stay inspired All for just $8 a month. Aug 21, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. If you have read the posts on this thread you should know that I do not have the answers to give you and I and ACCA would ask you to REFLECT on the ethical and professional issues raised by your request. AA. pdf - Pages 100+ Total views 100+ No School. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not EPSMUnderstanding UnitHere's a little more info for those of you working on Unitof the EPSM modulewe hop Telford engineering acca ethics unit 8 answers mexit. September 20, 2023 at 8:50 am #692307. To read this question you need Aug 16, 2023 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the outsource option , "543" Kindly help me out guys. Jan 2, 2023 · acca espm unit 8 post mexit - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Mar 3, 2020 · To read this answer you need to login March 3rd 2020 AN ACCA USER 1 Report. They must use the skills learned throughout this unit to make appropriate choices for Jul 20, 2023 · To read this question you need to login #EPSM. Retagged December 5th 2023. maith154. pptx from ACCOUNTING EPPA2413 at The National University of Malaysia. Branches of Ethics. b) Meeting with CFO to discuss options. Started by: musowi75. Nexo is the world’s leading regulated digital assets institution. pdf), Text File (. COST OF GOOD SOLD Statement Sakai ACCT 403 4 S1-2021 Tests & Quizzes with answers. 4) Reconstruction of the value chain through Buy ACCA EPSM unit 7 & unit 8 calculation answers in Singapore,Singapore. 1-Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. EPSM unitsyllabus. Integrated case study. March 29th 2021 AN ACCA USER 1 Report. Section 12: Strategic planning Hi anyone to help for epsm unit 8 please? Enter the accountancy department costs for Option A (to the nearest $M'000). Would you please lead me how to get to the answers? Many thanks for your kindness! Hi anyone to help for epsm unit 8 please? Mar 17, 2022 · EPSM unit 8 Question 6 +1 Vote. Recategorized May 8th 2025. Acca f6 smart notes 40 pages fa15 upto march 2017; Nz6S73Tk Kj1-j6-9 z INMu Jv N 2BBTtj 0u-EPSM Unit 7 End of unit quiz MR; 4. Qualified (FQ) Accountants + 3 Part Qualified (PQ) Accountants + 4 Accounting Technicians Qualified (FQ) Accountants and one Part Qualified (PQ) Accountant re not to be replaced, and the company will continue to operate the accountancy function in-house but operating with the reduced workforce ue to the need for increased overtime and the costs of hiring temporary workers to cover peak times. Related documents. ACCA New EPSM answers about unit 7 and unit 8 calculation answers. Has anyone got any tips on how to approach this one? Oct 8, 2022 · To read this answer you need to login As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to MEXIT under the outsource option in the spreadsheet). This post has been hidden 131 student(s) online now Back to Posts Aug 13, 2023 · Hello all, I am struggling with the accounting department cost quiz in the EPSM unit 8. • Sole Traders: Owned by one person, easy to start, full control, unlimited liability. The second Epsm unit 8 answers telford. So, in the step 2, we will calculate the forecast total accounting assets cost for year The three positions to be retained in-house are as follows: Role 1: Accounts manager (payables, receivables and credit control) Description: This role involves having responsibility for dealing with the global business services company on all matters relating to accounts payable, receivables and credit control. Jan 31, 2024 · Ask ACCA Tutor Forums ACCA Ethics and Professional Skills Module. Cost reduction efforts include outsourcing accounting functions and finding alternative domestic material suppliers. In April with no warning, they took it offline and said they were moving it to a new hosting platform and would be in touch at the end of May with an update, the update at the end of May just said that there will be a further update at the end of June, the update changes in acca ethics and professional module after 31 march 2021. 135866; 139; 2 months ago. No gimmicks, no crazy price tags—just real value to help you level up your skills. Login to read 3 Replies. Equivalent units of production for Acca epsm unit 8 creating the report answers pdf. Amiirah05. whicjh are the prerequisites skills /prior knowled Sep 12, 2023 · FURTHER INFORMATION Assumptions: 1 Exit from CETA takes place in one year’s time. Retagged August 16th 2023. c) Accountancy department costs quiz. Section 11: Human resource planning. EPSM UNIT 8: Integrated Case Study – Accountancy department cost quiz Q1. The Qualified (PQ) Accountant help mewith this Feb 11, 2025 · Unit 7: Data Analytics. no Jan 5, 2020 · Hi isabelber. Ye. Jun 11, 2019 · UNIT 3: INNOVATION AND SCEPTICISM This unit of the module is about encouraging open mindedness and innovative thinking. 000 Excel File Edit View Insert Format Tools Data Window Help Sun 23 Jul 8:59 PM YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8 calculating the accountancy department costs per year spreadsheet (1) Home Insert Draw Page Layout Formulas Data Review View Tell me Share Calibri (Body) 11 Paste BIU ' A Wrap Text General 2-98-0- Merge & Centre %" . Recategorized March 23th 2021 Jul 16, 2023 · I am an ACCA affiliate and nearly finished the qualification. The ending work in process units in Department 1 are 100% complete as to materials and 70% complete as to conversion costs. Your solution’s ready to go! Our expert help has broken down your problem into an easy-to-learn solution you can count on. Epsm unit 8 integrated case study pdf Epsm unit 8 integrated case study pdf Epsm unit 8 answers pdf Rating: 4. Mar 29, 2021 · To read this question you need to login #STUDENT SUPPORT. EPSM - Free download as PDF File (. Exam, questions and answers; SBL Past Exam Paper 2019; F5 ACCA summary + Revision notes 2017; FA1 Mock 3 - FA1; FA1 Exam Notes on Recording Financial Transactions This video is about Ethics: Unit 8 This document discusses prioritizing tasks by considering their urgency and importance. 45690; 60; 2 months ago. Retagged August 28th 2023 Aug 15, 2023 · EPSM unit 8 department cost assessment +1 Vote. com This post has been hidden 70 student(s) online now Back to Posts Dec 25, 2020 · To read this question you need to login #COMMUNITY. It's the most stupid pointless question going just filler for the money grabbing excercise that is that ethics module Oct 24, 2023 · VIDEO ANSWER: Solution for this question is, first we will identify the relevant cost for accountancy department under the reconstructed in the house option A. July 3rd 2024 AN ACCA USER 1 Report. d) Redundancies within the accountancy department quiz. September 4th 2022 AN ACCA USER. Option 2 would Welcome to r/accesscontrol, Reddit's one-stop shop for everything relating to access control systems and security systems in general. And basically modern accounting requires an in depth understanding of the workings of abbaci. Basic Accounting Quiz 1. See Answer See Answer See Answer done loading but operating with the reduced workforce ue to the need for increased overtime and the costs of hiring temporary workers to cover peak times. The ACCA Learning Community We would like to show you a description here but the site won’t allow us. It includes 3 units that cover ethics and professionalism, personal effectiveness, and communication and interpersonal skills. Epsm unit 8 answers telford. To read this question you need to login #EPSM. The graphics on this with the video clips of the different people and scenarios are great – kudos to ACCA for pairing with a good animation company! I’m not sure if everyone gets a different scenario. p. Started by: Ralph2023. Feel free to talk shop, share pictures of your work, share any advice and ask any questions to get you out of trouble! HOT Ethics and Professional skills module unit 7 1 2 … 5 6. pptx from ACCOUNTING ACCA at BPP University College. Outsourcing Telford Engineering has identified a global business services partner off-shore. 12802; 7; 4 a) Re-organisation of the accounting department. December 25th 2020 AN ACCA USER. a) Redundancy planning. Recategorized September 24th 2023. Unit 10: EPSM Final Assessment. Q1: As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with C To read this question you need to login April 18th 2020 AN ACCA USER 4 Reports. For your answer only provide the Calculate and compare the forecast total accounting costs in the year following MEXIT under the restr economical for Telford Engineering in the future. Recategorized July 30th 2022. #STUDY BUDDY. Unit 8: Integrated Case Study. pdf), Text File. 1 - Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. 2 3 4 Fall in export volume is a one-off reduction due to MEXIT. August 15th 2023 AN ACCA USER. Telford Engineering is considering strategic options to address financial challenges following its country's exit from a trade agreement, including cutting costs by outsourcing functions and finding alternative material suppliers, as well as expanding into new foreign markets to replace lost revenue from reduced Your solution’s ready to go! Our expert help has broken down your problem into an easy-to-learn solution you can count on. Qualified (FQ) Accountants + 3 Part Qualified (PQ) Accountants + 4 Accounting Technicians Qualified (FQ) Accountants and one Part Qualified (PQ) Accountant re not to be replaced, and the company will continue to operate the accountancy function in-house a) Re-organisation of the accounting department. c) Deciding on who to retain. b) Show that t questionLanding. Over centuries of philosophical debate, ethics has developed several schools of thought. • this is essential following mexit as we need to have free cashflows for us to meet our short-term obligation and ensure our liquidity position does not detoriate. Accounting work is usually dependent on tight deadlines, particularly when there are requirements to produce financial reports by due deadlines and to comply with law. Users are instructed to take sticky note tasks and place them in the appropriate category in the table to prioritize what needs to be done. Login to read Section 1: Unit overview. The first unit introduces broad ethical values and frameworks. By being grounded in real business examples and covering the full range of advanced ethical and professional skills, the Ethics and Professional Skills module gives you a real edge when applying to discerning potential employers. Prioritising, organising and managing time effectively. All I have left is the EPSM module which I am 60% of the way through. doc /. 000 Sep 4, 2022 · EPSM Unit 8. January 24, 2020 at 12:33 pm #559815 musowi75 Jan 13, 2023 · Recorded with https://screencast-o-matic. This video is all about ACCA's Ethics and Professional Skills Module - it explains its importance and the benefits that it brings to students. Enter the accountancy department costs for Option A (to the nearest $M’000). Financial-Statements-Unsolved. Apr 24, 2020 · Hi! As Kim mentioned earlier there are 4 elements of the total accounting cost for Option B: – The outsourcing cost: 292 – Redundancy cost: 25% of the current annual salaries of the redundancy – but here you have to take into account those who plan to leave before Mexit as the company do not have to pay any redundancy cost after them (this information was in the first spreadsheet) Apr 8, 2021 · EPSM Unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Jan 19, 2020 · Please note that the ask the tutor forums are a free service – not a 24/7 answering service. It is the largest and fastest growing accountancy qualification in the world, with 198,000 fully qualified members and 486,000 students worldwide. The document outlines four strategic options identified by a subcommittee: 1) Cost reduction through outsourcing accounting and finding domestic alternative suppliers. Retagged March 17th 2022. They’re among the world’s best-qualified and most highly sought-after accountants – and they work in every sector you can imagine. See Answer See Answer See Answer done loading Dec 13, 2020 · The initial units are mainly generic theory and information based, but then unit 8 is on a case study which is so cool. 12 pages X8pdt Bj Tn 6k Gb2D 4WToc TFEUdoq RXo 7-EPSM Unit 8 Redundancies within the Accountancy Department Oct 20, 2023 · VIDEO ANSWER: The plan that is shown in the diagram is named. Success Tips: Make the most of the interactive online platform for learning the ACCA EPSM module. During the month, 10,000 units were started, and 8,000 units were completed and transferred to Department 2. Study with Quizlet and memorize flashcards containing terms like Department 1 started the month with no work in process. docx), PDF File. June 12th 2024 AN ACCA USER. Unit 8 Strategic Options Presentation PDF - Free download as PDF File (. Retagged September 4th 2022. Actively engage with case studies in the EPSM module for ACCA and apply theoretical knowledge to practical scenarios. Recategorized September 24th 2023 A community for fans of the critically acclaimed MMORPG Final Fantasy XIV, with an expanded free trial that includes the entirety of A Realm Reborn and the award-winning Heavensward and Stormblood expansions up to level 70 with no restrictions on playtime. I tried to move some tasks to other areas, but I was not able to increase the mark, instead, at times, the marks even decreased to 30 something ballpark. I am really stuck here for days now. P/L (one year after MEXIT (before MEXIT) under outsource option) Sales 8,000 7,200 * Note: Exports to CETA based customers pre-MEXIT = 40% and the volume of these fell by 30% post-MEXIT Costs Production costs Materials ** -2,000 -2,160 ** Note: 50% of imports Pre-MEXIT are from CETA based suppliers Staff costs -1,500 -1,800 Overheads -300 -300 Jul 3, 2024 · EPSM Unit 8 HELP. March 23rd 2021 AN ACCA USER. PG6y Tejn QFL 2FCZT K0MN6OJMo Og Eg 0AK-EPSM Unit 5 Nature of leadership activity The unit also helps you maintain professional competence and pursue life-long learning. HOT Problem in calculating outsourcing cost 1 2 3. Jun 1, 2024 · Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Aug 6, 2023 · EPSM Unit 8 Accountancy Costs - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Round any decimal answers to 1 d. However, it's crucial to assess the long-term economic impact of outsourcing compared to the benefits of retaining accounting functions internally. com View the EPSM syllabus for full details Telford Engineering's financial statement shows sales of $8 million with total costs of $6,, including $2, for materials, $3, for staff costs across different departments, and $1, for other costs like overheads, distribution, general administration and finance. For your answer only provide the Section 8: April’s story a April’s story Section 9: Unit summary a Unit summary PERSONAL EFFECTIVENESS Summative assessment – the learner is faced with a challenging task where they are asked to guide April, a member who wishes to progress in her career. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not EPSMUnderstanding UnitHere's a little more info for those of you working on Unitof the EPSM modulewe hop Epsm unit 8 creating the report quiz answers part. Hi, I am now stuck at the task priority arrangement module. Retagged July 20th 2023 Increasingly, and rightly, clients are demanding accountants that are well versed in the latest ethics of accounting practice. The unit explains what the Strategic Business Leader and other Strategic Professional exams require in terms of professionalism and how EPSM helps students prepare for these exams. March 17th 2022 AN ACCA USER. 0 Votes. Do not round off your final answer. Unit 9: Strategic Professional Support. Aug 28, 2023 · To read this question you need to login #EPSM. answeredTime Q lesson plan : kindergarden math: counting forward and backward to 20. I get 42%. 0 Votes ACCA EPSM Unit 8 :Telford Engineering question, tips for the answers: I have seen that lots of ACCA students are struggling in this one. Telford Engineering Strategic options identified by the Sub-Committee By Daisy A Daly - AI Chat with PDF Epsm unit 8 Having trouble with the case study integrated quiz where you need to consider option A and option B, is it possible for someone to help me with my approach as I’ve done all the units and this is the only part I’m stuck at before I can attempt the final quiz. 8 / 5 (3521 votes) Downloads: 38902 CLICK HERE TO DOWNLOAD . Accounting 100% (1) 4. Each unit covers key topics through multiple sections and includes assessments to evaluate learners. The company can expand to new foreign markets made more affordable by the weaker local currency. Introduction. ACCA Ethics Module - Unit 8 Presentation on Strategic options discussed by the sub-committee formed under Head of Accounting, Jamie Roberts. We would like to show you a description here but the site won’t allow us. Login to read This unit is about explaining the links between EPSM and SBL and other Strategic Professional exams and how EPSM supports learning at Strategic Professional. Sanchez is confident and assured. peer assessment in unit 8 of epsm Excel File Edit View Insert Format Tools Data Window Help Sun 23 Jul 8:59 PM YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8 calculating the accountancy department costs per year spreadsheet (1) Home Insert Draw Page Layout Formulas Data Review View Tell me Share Calibri (Body) 11 Paste BIU ' A Wrap Text General 2-98-0- Merge & Centre %" . Mar 22, 2024 · By outsourcing accounting tasks, Telford Engineering aims to streamline operations and potentially reduce overhead costs associated with maintaining an in-house accounting department. Login to read We would like to show you a description here but the site won’t allow us. Feb 26, 2022 · View EPSM Unit 8 Strategic Options w. It provides a table to categorize tasks that are urgent/important, urgent/not important, not urgent/important, and not urgent/not important to help effectively manage time. 5 6 7 Assume all other costs are fixed in respect of sales volume. I know for a fact I use an abacus in my everyday work life. Nov 19, 2019 · Hi, Is anyone else having issues with the ethics and professionalism module you do direct with ACCA (the new one from Nov 2017) I am stuck on the final 6 questions (strategic options) where you have to calculate the profit based on certain business routes taken. could you help me with some guidance on EPSM UNIT Sep 10, 2019 · strategic options identified by the sub-committe strategic option 1- cost reduction • cutting costs is a key strategy to turn around. Oct 7, 2021 · TOPIC of the Day BT: Types of Business Organisation Summary: There are three main business structures: sole traders, partnerships, and companies. ’ Dec 19, 2021 · unit 8 integrated case study - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Epsm unit 8 answers acca pdf. About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright Sep 28, 2023 · View EPSM ACCA - unit 8 presentation for peer assessment. Jan 23, 2020 · The unit also gives examples of where/why you should be sceptical or exercise caution in relying on results to answer the other end of unit questions. Each unit is broken down into sections that provide an overview, introduce concepts and frameworks, include activities and quizzes, and conclude with a summative Jul 21, 2021 · After 5 long years of studying ACCA, my journey has finally come to an end! Last night I received my final result of 63% for ATX! After using different learning providers time after time and failing the earlier exams, I am still in shock that I have passed every strategic exam first time and it’s all down to Acowtancy! Telford Engineering can take advantage of opportunities arising from MEXIT to cut costs, expand markets, and diversify products. Total views 100+ Strathmore University. You will be put in the position of a qualified accountant applying for a role as the Head of Accounting at another organisation. Login to read In this video, I give the answers to Cases 7 and 8 that were discussed on yesterday. Acca epsm unit 8 accountancy department quiz answers pdf. Jan 3, 2022 · View 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. The module is divided into three units: 1) Ethics and Professionalism, 2) Personal Effectiveness, and 3) Innovation and Scepticism. May 2, 2020 · EPSM (Unit 8: Integrated Case Study (Stragic Planning) - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA Mar 16, 2022 · I stuck in Unit 8: Analysing the 6 strategic options, I tried many times to work out the answers but still cannot pass the total six questions. Mar 17, 2021 · Please guide what is the answer of quiz 1 q1 of unit 8 accountancy cost. This document provides a syllabus structure for an ethics and professional skills module. b) Redundancy planning quiz. Struggling with the answer to unit 8 quiz on option B, can anyone offer guidance? My answer is 756 but is incorrect. Can anyone share some light on the EPSM? I’m a bit confused, noting that it’s recommended to be completed before strategic exams which I would like to Epsm unit 8 answers pdf Rating: 4. In other words, philosophers and others have developed different ethical theories, different ways of thinking about ‘doing the right thing. You will be able to suggest imaginative solutions to problems to create competitive advantage within the context of suitability, feasibility and acceptability, recognising the limitations of solutions and any problems with their implementation. Yes – if prompt is $’000 you give answer to nearest 000 – so 100 in your example. Get great deals on Office & Business Technology Chat to Buy We would like to show you a description here but the site won’t allow us. EPSM Unit 8 strategic option quiz 2. . Nov 29, 2023 · Enter the accountancy department costs for Option B (to the nearest $M'000). Feb 2024 update The document outlines the structure and contents of the Ethics and Professional Skills Module syllabus. 3) Product diversification into related products like mast climbers to protect against reduced sales. Additionally, Telford can protect against reduced Unit 1 Ethics and Professionalism. August 28th 2023 AN ACCA USER. Option 1 would leave the department with a head of accounting, 2 FQ accountants, 3 PQ accountants, and 4 technicians at 10% higher pay plus 25% extra in costs. The company's mission is to maximize the value and utility of digital assets through our comprehensive product suite including advanced trading solutions, liquidity aggregation, tax-efficient asset-backed credit lines, a high-yield Earn Interest product, as well as the Nexo Platform and Nexo Wallet with their top-tier Telford Engineering is considering two options for its accounting department following expected resignations: 1) Retaining staff in-house at increased salaries or 2) Outsourcing most functions to an offshore partner. So I can complete the unit Find answers to Unit 8 Quiz Version A on YouTube. The trick is to read the questions carefully, change only Oct 4, 2023 · does anyone know how to solve this EPSM question of Unit 8 Accountancy department Quiz A subreddit for discussion of everything related to the ACCA (Association of Chartered Certified Accountants). 2) Market expansion to countries beyond CETA due to weakening of local currency. Can any one help me sort this out. pdf from AA 1 Log in Join. Telford Engineering Strategic Planning of dealing with MEXIT STRATEGIC OPTIONS IDENTIFIED Jun 12, 2024 · Hi, I am struggling with EPSM Unit 8, Accountancy department cost quiz, could you please help me with this? EPSM Unit 8. Section 12: Strategic planning Aug 13, 2023 · Hello all, I am struggling with the accounting department cost quiz in the EPSM unit 8. Apr 9, 2022 · Hello friends, can anyone help me with the answers to cost related to option A and option B in Unit 8 Section 6. I don’t currently have access to this unit but I would say “impact” should be difference because it is asking for the effect. Unit 7: End of unit assessment In this unit, the professional skills developed in the previous six units will be tested. In this unit, the YCYpULNR2wJsPnhP_mExQ0s5AvoTTjdQS-EPSM_Unit 8_calculating the Accountancy Department Costs Per Year SpreadsheetFree download as PDF File EPSM UnitPrioritisation-ActivityFree download as Word Doc. The time pontis the time of plant is considered the first 1 over here, the second 1 is considered the second one and the third one is considered. July 20th 2023 AN ACCA USER. YCYpULNR2wJsPnhP - mExQ0s5AvoTTjdQS-EPSM - Unit 8 - Calculating The Accountancy Department Costs Per Year Spreadsheet Telford Engineering's financial statement shows sales of $8 million with total costs of $6,560, including $2,000 for materials, $3,000 for staff costs across different departments, and $1,560 for other costs like overheads epsm acca unit 8, 9 or 10HI, IF YOU NEED ANY HELP IN ANY UNIT OF EPSM ACCA specially unit 7,8,9 and 10 of epsm acca, KINDLY CONTACT AT dapurette@gmail. December 5th 2023 AN ACCA USER. Started by: sarmadkhalid45. eyr zdv noj zrpj gqwavbh iqtqjq wrvbd wbtln ybsdf fyek