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Present Perfect Continuous

9 Present Perfect Continuous (I've been cooking) 3 Here are some more examples: 1 We form the Present Perfect Continuous in this way: POSITIVE I/you/we/they have/'ve He/she/it been cooking. has/'s S NEGATIVE 1/you/we/they haven't He/she/it hasn't QUESTIONS Have 1/you/we/they he/she/it Has been cooking. }been cooking? (For details about -ing forms see Table C, on page 95.) 2 We use the Present Perfect Continuous for an action or situation that began in the past and continues until now: You're late! I've been waiting for you. We often use for and since with the Present Perfect Continuous. We use for with a period of time, and since with a point in time: I've been waiting for you for two hours. I've been waiting for you since 6 o'clock. PAST NOW Julia has been talking on the phone for an hour. (= She started talking on the phone an hour ago and she is still talking.) You've been sitting there since I o'clock. (= You started sitting there at one o'clock and you are still sitting there.) 4 We use the Present Perfect Continuous for actions that are done many times in a period. of time from the past until now: She's been having driving lessons for a couple of months. (= She started a couple. of months ago; she is still having lessons.) I've been playing tennis since I was a small child. 5 We can use How long with the Present Perfect Continuous: How long have you been living here? Practice A Write a sentence for each of the following situations, using the Present Perfect Continuous and for or since. 0 She started her course a month ago and she is still doing it. She has been doing her course for a month. 0 I started reading this novel last weekend and I'm still reading it. I have been reading this novel since last weekend. 1 It started raining at 3 o'clock and it is still raining. 2 He started playing chess when he was 10 and he still plays it. 3 I started work at 8 o'clock and I'm still working. 4 Helen started looking for another job two months ago and she's still looking. 5 We arrived here two hours ago and we're still waiting. B Put for or since into the gaps. 0 I've been working in this office since 1 Have you been doing this course 2 I've been driving this car 3 She has been planning the party 4 George has been telling the same stories 5 We've been waiting for a reply 6 What have you been doing. 7 You've been writing that letter 8 He's been feeling ill phone to someone all afternoon. a few days. C Complete these dialogues by putting the verbs in brackets ( ) into the Present Perfect Continuous. last summer. a long time? more than ten years. A: When did you arrive in London? B: Two weeks ago. A: Where have you been staying B: 1¹ But I am going to move to my own flat.next week. A: Hallo. What are you doing here? B: I'm waiting to see the manager. I 2 (wait) for half an hour. A: She's very busy. She 2 A: I didn't know that you could play the piano. B: Oh yes, I rain save study read make learn watch play the beginning of the month. several years. we wrote to them last week. the last time that I saw you? more than two hours. 0 She has been learning. 1 It 2 We 3 4 1 Wendy A: How long B: I started looking immediately after I lost my old job. I 6 5 We 6 The people next door. 7 I (you/stay)? (stay) with some friends in their flat. D Choose the best verb from the box to complete each sentence. Use the Present Perfect Continuous form of the verb. (talk) on the (have) piano lessons for a year. (you/look) for a job? (apply) for jobs for about six months. Spanish for six months. for hours; the roads are very wet. this game for hours. Let's stop! French at school for three years. this book for months, but I haven't finished it yet. this programme for hours. a lot of noise all day. my money for a holiday.

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บทที่ 2 ภาษีเงินได้บุคคลธรรมดา 5. นายสุเทพและนางกัญญาสามีภรรยาอยู่ร่วมกันตลอดปีภาษีที่ผ่านมา มีบุตร 3 คน อายุ 23 ปี 22 ปี และ 20 ปี ทั้งหมดกำลังศึกษาอยู่ คนโตส่งไปเรียนที่ประเทศออสเตรเลียอีก 2 คน เรียน อยู่ในประเทศไทย คนสุดท้องอยู่ในความอุปการะของคุณปู่ นายสุเทพเป็นทนายความประจำ อยู่ธนาคารแห่งหนึ่งมีเงินเดือนประจำ 25,000 บาท เขาได้เปิดสำนักงานทนายความขึ้นที่บ้าน ได้ค่าว่าความ 50,000 บาท ได้ค่าลิขสิทธิ์ในการเขียนบทความ 8,000 บาท นายสุเทพเคยเป็น นักศึกษาวิทยาลัยครูพระนคร ได้บริจาคเงินให้แก่มูลนิธิวิทยาลัยครูพระนคร 5,000 บาท 111 จงคํานวณภาษีเงินได้ประจำปีของนายสุเทพ X 6. นายปัญญาทํางานอยู่ธนาคารแห่งหนึ่ง ตลอดปีภาษีที่ล่วงมามีเงินได้ดังนี้ เงินเดือนตั้งแต่เดือน มกราคมถึงกันยายน เดือนละ 18,000 บาท ตั้งแต่เดือนตุลาคมถึงธันวาคม ได้เงินเดือนเดือน ละ 19,000 บาท ระหว่างปีได้ค่าเช่ารถแท็กซี่เดือนละ 24,000 บาท เขาได้ลาออกเมื่อวันที่ 31 ธันวาคม ได้รับบาเหน็จ 200,000 บาท เขาทํางานมาครบ 8 ปีพอดี นายปัญญาได้อุปการะบิดา มารดาเพราะชราภาพมากแล้ว และไม่มีรายได้ บิดาอายุ 72 ปี มารดาอายุ 65 ปี อยากทราบ ว่านายปัญญาต้องเสียภาษีเงินได้เท่าใด 00 7. นายก้องสกุลเป็นข้าราชการพลเรือนในจังหวัดแห่งหนึ่ง ตลอดปีภาษีมีเงินได้ดังนี้ เงินเดือนตั้งแต่ เดือนมกราคมถึงกันยายน เดือนละ 9,500 บาท เดือนตุลาคมถึงธันวาคม เดือนละ 12,000 บาท

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INTERNATIONAL JOURNALS OF ACADEMICS & RESEARCH IJARKE Business & Management Journal standard deviation of 1.564. The statement that collection policy monitors account receivable to know had a mean score of 3.68 and standard deviation of 1.463. The statement that circumstances for offering credit to clients had a mean score of 3.93 and a standard deviation of 1.078. 8.1.3 Account Receivables The third objective was to determine the effect of account receivables on financial performance of transport firms in Mombasa County. The statement in agreement that available debt collection policy has assisted towards effective debt management had a mean score of 4.21 and a standard deviation of 1.210. The statement that transport firms sets and follows debt collection policy and terms had a mean score 3.26 and a standard deviation of 1.435. The statement that the organization implements these terms and policies in case of failure to pay the loan had a mean score 3.60 and standard deviation of 1.374. The statement that favourable credit terms stimulate sales had a mean score of 3.59 and a standard deviation of 1.232. Table 5 Account Receivables Available debt collection policy has assisted towards effective debt management Transport firms sets and follows debt collection policy and terms The organization implements these terms and policies in case of failure to pay the loan Favourable credit terms stimulates sales Valid N (listwise) 8.1.4 Credit Terms ISSN: 2617-4138 www.ijarke.com DOI: 10.32898/ibmj.01/1.4article07 Table 6 Credit Terms Business growth has been as a result of proper financial management practices undertaken by the firm. There had been an improvement in debtor's collection by using credit collection policies The business growth depends on sales returns in terms of price of the product, sales in the period, number of customers in a period and credit collection policy in place Solvency-Long-term debt against your assets and equity Valid N (listwise) N 103 92 IJARKE PEER REVIEWED JOURNAL 103 103 103 103 N 103 103 103 103 103 Mean The fourth objective of the study was to examine influence of credit terms on financial performance of transport firms in Mombasa County. The statement that available debt collection policy has assisted towards effective debt management had a mean score of 4.21 and a standard deviation of 1.210. The statement that transport terms of sales had a mean score of 3.76 and a standard deviation of 1.302. The statement that credit collection period had a mean score of 3.57 and a standard deviation of 1.684. The statement those terms of extension of credit facilities as shown in Table 6 N 103 4.21 3.26 103 103 3.60 3.59 Mean Available debt collection policy has assisted towards effective debt management Transport terms of sales Credit collection period Terms of extension of credit facilities Valid N (listwise) 8.1.5 Financial Performance The statement that business growth has been as a result of proper financial management practices undertaken by the firm had a mean score of 3.68 and a standard deviation of 1.463. Table 7 Financial Performance Vol. 1, Issue 4 4.21 3.76 3.57 3.51 103 3.48 103 3.13 Std. Deviation 1.210 1.435 1.374 1.232 3.58 Std. Deviation Std. Mean Deviation 3.68 1.463 1.210 1.302 1.684 1.552 1.259 1.525 1.492 May-Jul. 2019

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