會計科 會計科 顧問老師﹕英皇教育會計科導師冼鎮中 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
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Defense Mechanism Defense Mechanism is an unconscious psychological strategies brought into play by various entities to cope with reality and to maintain self-image. Healthy persons normally use different defenses throughout life. An ego defense mechanism becomes pathological only when its persistent use leads to maladaptive behavior such that the physical and/or mental health of the individual is adversely affected. The purpose of ego defense mechanisms is to protect the mind/self/ego from anxiety
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Agreeing with the statement that public transport is less commonly used in the world than private transport due to some causes which prevent us from the use of public transport frequently.Total number of cars available in UK are increasing dramatically from 1888 and it is estimated that by by200 there will be 29 millions cars on the British road. This tremendous increase in car use causes the reduction in public transport which is now suggested as more efficient than cars because they don’t need
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Description of a Mechanism Group III Group Leader: Maureen Bianca Cobilla Members: Erica Bulloso Catherine Gayle Cancio Tina Rose Capuli B.S in Psychology II-A Table of Contents 1 Description of Mechanism . . . . . . . . . . . . 1 Introduction . . . . . . . . . . . . 1 Initial Presentation . . . . . . . . . . . . 1 Organization of the Description . . . . . . . . . . . . 2 Part by Part Description . . . . . . . . . . . . 3 The Conclusion
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Name: Monish Kumar (S11065194) The University of the South Pacific MM313 Dynamic Systems Experiment 2- Crank Mechanism Aim: To investigate the relationship between piston displacement and crank angle for different ratios between the connecting rod and the crank. Also to look at the relationship between the turning moment on the crank shaft and crank angle for a given force on the piston. Equipment and Instrument: Introduction: A crank is an arm attached at right angles to a rotating
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airstream mechanism is the method by which airflow is created in the vocal tract. Along with phonation‚ it is one of two mandatory aspects of sound production; without these‚ there can be no speech sound. The organ generating the airstream is called the initiator; for this reason the production of airflow is called initiation. There are three initiators used in spoken human languages: the diaphragm together with the ribs and lungs (pulmonic mechanisms)‚ the glottis (glottalic mechanisms)‚ and the
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2. The efficiency of multimodal transport Multimodal transport brings great efficacy for parties in international transportation (carriers‚ shippers‚ forwarders‚ and so on) and for the society. The efficacy of multimodal transport is the combination of advantages of the cargo container‚ the consolidation and the through transport. Through transport have advantages as folows: - Create a unique focal point for freight from door to door. The shipper only needs to contact a single person is MTO
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Public transport is the transport that is being used by the public such as bus‚ taxi‚ and train. In the city such as in Kuala Lumpur‚ public transport is normally used by community to avoid traffic jam. I absolutely agree with the statement that people entering the city should use public transport. It is because‚ public transport is more cheaper‚ can avoid traffic jam‚ and also can reduce pollution. For people that disagree with the statement‚ they normally will say that it is easy to use their
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utilized defense mechanisms to cope with their situation. Defense mechanisms are unconscious strategies that protect the ego‚ or "I"‚ that are used to distort reality and relieve anxiety and guilt. People often utilize defense mechanisms to protect themselves from being consciously aware of a thought or feeling which they cannot tolerate and to cope with life and unavoidable stress. There are several different types of defense mechanisms. Some of the most commonly used defense mechanisms are repression
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Control Mechanisms In this paper‚ we will identify the four control mechanisms that Google has established in their organization. We will compare and contrast the mechanisms‚ examine the positive and negative effects of the controls‚ and explain if the controls have any bearing to the four functions of management. Control Mechanism Control as it pertains to business is defined as an “exercise of authority; to direct” (Dictionary.com‚2010). Google is an establish business with established control
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