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
Premium Debt Revenue Income statement
M01_ZAO2177_01_SE_CH01.QXD 3/4/11 1:36 AM Page 13 R E V I E W S H E E T EXERCISE NAME_________________________________ LAB TIME/DATE ________________________ A C T I V I T Y 1 1 Cell Transport Mechanisms and Permeability Simulating Dialysis (Simple Diffusion) 1. Describe two variables that affect the rate of diffusion. ______________________________________________________ __________________________________________________________________________________________________
Premium Diffusion Osmosis Molecular diffusion
Pragmatics Exercises (Source: Fromkin & Rodman’s 1998 edition of An Introduction to Language (6th ed.)) Task I: The following sentences make certain presuppositions. What are they? (The first one has been done for you!) 1. The police ordered the minors to stop drinking. Presupposition: The minors were drinking. 2. Please take me out to the ball game again. Presupposition: 3. Valerie regretted not receiving a new T-bird for Labor Day. Presupposition: 4. That her pet turtle ran away made Emily very
Premium Pragmatics United States United States Declaration of Independence
"been associated with physical and psychological distress‚ resulting in decreased productivity‚ commitment and loyalty‚" says Harmon. Also‚ victims of or witnesses to violence in the workplace may suffer from a range of trauma-related illness including post-traumatic stress
Premium Stress Emotion Medicine
Main Street Appliances To: Customer Relations Department From: John Wright‚ Customer Relations Supervisor Date: July 20‚ 2009 Subject: Improvement on written refusals I am writing today to provide all employees with some useful tips on how to compose a customer refusal letter. While the example letter to Mr. Largo is factual‚ there are some things that could be presented much better. Presentation of facts could determine if we are able to retain customers and reflect the credibility
Premium Customer service Customer Street
Shiva Extreme Guide Hey guys‚ Mrhappy here and welcome to my guide for Shiva Extreme‚ the new primal in Patch 2.4. Keep in mind that this not the only strategy for defeating Shiva‚ just the one we saw the most success with. Should another‚ more effective strategy be discovered‚ I will be sure to update this guide.. Before attempting this fight I recommend an average item level of 110 for each party member‚ though having some members at less than this is fine if they know the fight. This fight is broken up into 3 phases
Premium Attack
Conceptualization of African American Ex-Offenders and Job Placement Conceptualization of African American Ex-Offenders and Job Placement "For nearly forty years‚ the United States has been gripped by policies that have placed more than 2.5 million Americans in jails and prisons designed to hold a fraction of that number of inmates. Our prisons are not only vast and overcrowded‚ they are degrading—relying on racist gangs‚ lockdowns‚ and Supermax-style segregation units to maintain a tenuous
Premium African American Racism Racial segregation
People who have been victimized often have stress symptoms that linger. A common form of victimization in our society today is sexual assault. The psychological impact of sexual assault on a victim is immediate and may last a long time (Comer‚ 2015). One study found that 94 percent of rape victims qualified for a clinical diagnosis of acute stress disorder when they were observed around 12 days after the assault (Rothbaum et al.‚ 1992). Although some sexual assault victims improve psychologically
Premium Cognitive behavioral therapy Psychological trauma
Alex Garland’s critically acclaimed film‚ Ex Machina‚ has received national attention as a tech-based creation story. The film is abound with biblical references and imagery‚ along with strong parallels to Ovid’s tale of Pygmalion in his Metamorphoses. In the film‚ Nathan Bateman‚ the pseudo-genius founder and CEO of Blue Book‚ a massive tech company complete with a Google-esque search engine‚ has been working on advanced A.I. The film begins with Caleb Smith‚ an unassuming programmer employed by
Premium Artificial intelligence Creator deity Alan Turing
because these mediums provided a soundtrack to my growth‚ initially the depth of the issues they were speaking to didn’t sink in. It was more like a lullaby than a rally cry. Our discussions however‚ were overt in their thesis: Do not buy the myth of a post-racial America‚ you will live a life having to be twice as good for pennies on dime‚ but most importantly‚ the system is not nor never will be here for you. Revolutionaries‚ activists‚ freedom fighters‚ however they’ve recognized themselves‚ have
Premium United States Crime Rape