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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fortification removal order‚ in order to deal with OMCGs’ heavily fortified premises. In March 2009‚ Anthony Zervas was bludgeoned to death in a brawl at Sydney airport between members of the Comanchero and Hells Angels motorcycle clubs. Following the incident‚ on 2 April 2009‚ then NSW Premier Rees introduced the Crimes (Criminal Organisations Control) Bill 2009‚ which commenced on assent on 3 April 2009. The legislation is based substantially on the SA legislation and provides power for seeking to
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the existence of the Caribbean Single Market and Economy (CSME) and the European Union (EU). A comparison of the two entities will be provided along with a closer look at trade and politics and its challenges. We will use secondary research to gather the information for the paper. This will include usage of the internet‚ journals‚ academic papers and text books. Background on Caribbean Single Market and Economy (CSME) CSME is the acronym for Caribbean Single Market and Economy. It is an
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approach can drive retailer differentiation and store loyalty OBM - CIS Work Session Jan. 8‚ 2010 © 2009 The Hartman Group‚ Inc 1 A First To The Table White Paper We have long felt that a more in-depth understanding of the emotional drivers of food consumption linked to the shopping experience would provide insights and opportunities to better meet consumer needs. In 2009‚ Kraft Foods commissioned a ground-breaking study with the Hartman Group for greater insight into shopping
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Single Mothers: The Single Handed Struggle When thinking of the perfect family‚ most people think of either a family close to them or what seems to be the generic traditional view of the perfect family; two parents‚ two or three well-mannered and behaved kids and a dog running through a green backyard behind a house with a white picket fence. For some people this lifestyle is all they have known and grown up with. For the majority of the rest of the country‚ this picturesque idea is seen through
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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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Practitioner Article ROI in social media: A look at the arguments Received (in revised form): 16th June 2009 Tia Fisher has worked in on and offline marketing for over ten years‚ and in 1997 joined the New Business Development Team at eModeration (www.emoderation.com)‚ a leading international moderation and social media management company that lists many Fortune 500 companies among its clients. ABSTRACT Return on Investment (ROI) has become the Holy Grail of social media. Marketers are
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