題一. 題一. 陳彼德獨資經營電子產品業務。陳先生收到的銀行月單上列示 2009 年 9 月 30 日貸方餘額為 $170‚000。但銀行月結單上顯示的銀行存款餘額與現金簿上顯示的銀行存款餘額不同。 經核對現金簿銀行欄及銀行月結單後，發現以下事項: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 銀行已借記利息$8‚500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30 日的銀行往來調節表，必須由調整後的現金簿差額開始。(4
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financial quarter. A6. Debt and Equity Securities There was no issuance‚ cancellation‚ repurchases‚ resale and repayment of debt and equity securities for the financial period other than the following :(a) The number of warrants outstanding as at 30 June 2009 was 40‚911‚847. Each warrant entitles the holder of the right to subscribe for a new ordinary share of RM1.00 each in the Company at an exercise price of RM3.01 per share. The warrants will expire on 5 March 2013. (b) During the current period‚ the
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UNIVERSITY OF BATH‚ MSC IN INNOVATION AND TECHNOLOGY MANAGEMENT Connect and Develop P&G’s big stake in open innovation Limali Panduwawala Suvidha Venkatesh Pedro Parraguez Xiajing Zhang 27/11/2009 Abstract: This report explores P&G’s "Connect and Develop" open innovation initiative. Its focus is to analyse this innovation strategy in the context of the formal academic theory‚ other P&G’s programmes and the company situation. Its objective is to understand the impacts‚ challenges and
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[pic] Session 2008/2009 No: Course: LL.B (Hons) Law Mode: Full-time Level: Three Unit: Employment Law Date: 22 May 2009 Time: 14:00 Length: One hour and thirty minutes (no reading time) Instructions to Candidates Part A-Answer ONE question Question 1 Explain‚ with reference to case law and statute‚ the extent to which the law is willing
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CASE STUDIES Innocent Drinks Case Study Capitalizing on the health trend in the smoothie category Reference Code: CSCM0309 Publication Date: April 2010 DATAMONITOR VIEW CATALYST Innocent Drinks has achieved unparalleled success in the UK as the foremost player in the smoothies sector. This case study looks at the smoothies category in detail and assesses the company’s achievements as it copes with recession‚ competition and takeovers. SUMMARY • The smoothies category in the UK has been
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year (July 2008 to June 2009). Unfortunately‚ their collaboration worked so well they eloped to Las Vegas‚ were married by an Elvis impersonator‚ and settled down somewhere in the desert. Prior to their departure they e-mailed letters of resignation and a cryptic sales forecast to the President of ToyWorks. Their sales forecast consisted of these few lines: • For the year ended June 30‚ 2008: 475‚000 units at $10.00 each* • For the year ended June 30‚ 2009: 500‚000 units at $10.00
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keep the following in mind: * It should be of interest to you; * It should be within your expertise; * It should be worthwhile or significant; * It should be ‘do-able’; * It should be manageable. (Source: Leacock‚ Coreen et al‚ (2009). Research Methods for Inexperienced Researchers. Jamaica: Ian Randle Publishers. 2. The next step is to gather as much information as possible on the topic (literature). There are several sources where you can find information; you can first
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respectively by PVAF(r‚n) and FVAF(r‚n)‚ i.e.: 1 − (1 + r ) − n (1 + r ) n − 1 PVAF (r ‚ n) ≡ ; FVAF (r ‚ n) ≡ r r Question 1 – TVM (20 marks) On January 1‚ 2009 Joe Tall signed a contract to play for the York Dunks that guaranteed him‚ as a minimum‚ the annual payments negotiated for the first 5 years of his contract. These contract payments were $875‚000 for 2009‚ $650‚000 for 2010‚ $800‚000 for 2011‚ $1 million for 2012‚ $1 million for 2013 and $300‚000 for 2014; in addition‚ if by the end of 2014 Joe Tall
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Corporate Governance Case Studies Edited by Mak Yuen Teen Foreward Strong corporate governance and transparency are critical for business success. For investors‚ good governance is a good indicator of wellmanaged‚ resilient businesses. For companies‚ a measure of success is the ability to internalise the values‚ spirit and purpose behind governance rules. While the governance standards in Singapore have brought us to where we are today‚ we have some way to go if we want to be seen as leaders
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Stationery Stationery Market ‐ India October 2009 Executive Summary Market Trends & Characteristics Competition Stationery market comprises of a mixed range of products mainly catering to schools and offices Stationery market in India is valued at INR 90 bn for the year 2009 The market is expected to grow at an annual rate of 30% till 2012 Office stationery is fast growing with many players expanding their product line into this segment High propensity to spend on education and thereby stationery
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