會計 – 銀行對數表 (bank reconciliation statement) 筆記 1. 每間公司都會開設往來戶口‚ 方便使用支票。 公司會在開支現金簿紀錄銀行存款 deposit 及提款 draw / withdraw 的資料: 增加存款的事項記在左方 direct‚ 減 少存款的事項記在右方 credit‚ 月初須用人手計算戶口結餘 closing balance. 2. 月底‚ 銀行會寄來一張月結單 monthly bank statement‚ 讓我們核對現金簿的紀 錄。 月結單的記事方向與公司剛好相反‚ 減少存款的事項記在左方 debit‚ 增加 存款的事項記在右方 credit (當然‚ 考試時須小心看題目); 此外‚ 由於用電腦操作‚ 每次事項完成後‚ 都即時出現最新的結餘。 (有可能是”透支結餘” overdraft) 3. 有些資料是銀行月結單有紀錄‚ 而我們現金簿並無紀錄的‚ 包括: (a) 銀行代我們收到客戶的存款 direct credit / credit transfer 表示我們須補記所增加的存款
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Gayle and Robert (2006) explain the different studies on the effect of forgiveness therapy. The article discuses about 35% of women are facing emotional abuse from a spouse or romantic partner. “Women often demonstrate negative psychological outcomes long after this abuse.” (O’Leary‚ 1999). Follingstad‚ Rutledge‚ Berg‚ Hause‚ and Polek (1990) and Sackett and Sanders (1999) have stated some of the categories that took effect after one’s been abuse psychological thru critizing‚ ridiculing‚ jealous
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Summary The article‚ “The Effects of Forgiveness Therapy on Depression‚ Anxiety‚ and Posttraumatic Stress for Women after Spousal Emotional Abuse”‚ by Gayle L. Reed and Robert D. Enright‚ is a research study about the effects of forgiveness therapy. The study compared forgiveness therapy with alternative treatments‚ such as anger validation‚ assertiveness‚ and interpersonal skills‚ to provide an efficient treatment for emotional abused women. The authors of this article found there were many
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19 October 2006 War Poetry Analysis: Comparison between A.E. Houseman ’s "Here Dead Lie We Because We Did Not Choose" and Walt Whitman ’s "Reconciliation" The XX century was marked by warlike conflicts; the biggest of them were the two World Wars‚ which affected the entire world in many different ways‚ without forgot the millions of people dead in them. As result is not rare that most part of the English poetry created in the beginning of the last century have as main subject the war‚ for this
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I have selected two speeches both of which I felt were written to connect with their audience and be persuasive. The first speech by indigenous Australian rights activist Faith Bandler‚ is aptly named “Faith‚ Hope and Reconciliation” 1999‚ the second speech is “Funeral Service of the Unknown Australian Soldier” presented by the honorable Paul Keating‚ 1993. In the following case study I will be exploring and reviewing and evaluating the intellectual and artistic qualities of these two speeches‚ with
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Throughout Genesis‚ there is a reoccurrence of tests of faith‚ forgiveness‚ and reconciliation. This is seen both between God and man and amongst men. Tests of faith‚ forgiveness‚ and reconciliation are indicative of God’s expectation that man will be like Him in His forgiveness and reconciliation and are faithful to Him. Faith is seen especially through Abraham within his covenant with God and his willingness to do what God asks. Forgiveness is exemplified through Joseph and his brothers. Finally
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Forgiveness: A Perception and Motivation Study Among Married Adults: Orathinkal Critique Liberty University Abstract This paper is a comprehensive evaluation of an article entitled “Forgiveness: A Perception and Motivation Study Among Married Adults.” The researchers of this study are Jose Orathinkal‚ Alfons Vansteenwegen‚ Roger Burggraeve. This paper will attempt critique and evaluate all pertinent and assigned elements within this article. DDuring this comprehensive evaluation we
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Table of Contents Introduction 4 Defining Conflict 4 Conflict Resolution 5 Five Types of Conflict 6 Intrapersonal versus Intrapersonal Conflict 8 Forgiveness and Reconciliation 10 Mediation and Organizational Conflict Resolution 11 Conclusion 12
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The three main elements‚ the white light‚ the prism‚ and the visible light spectrum created correspond with the ritual/meaning of penance in its purest form. The first part of reconciliation would be the recognition of sin by the individual. For penance to take place‚ the individual must be willing to acknowledge that he/she committed some type of sin. The severity or details of sin are not particularly important; rather it is the
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decided to act on this injustice. While Tutu resorted to non-violent tactics and based decisions on religion‚ Mandela sometimes used a violent approach for change and based decisions on morality. Besides the differences‚ both believed in reconciliation and forgiveness. Although Mandela and Tutu had different leadership styles‚ both were determined to end apartheid. Desmond Tutu‚ a South African priest‚ found apartheid wrong based on religious grounds. Tutu disapproved of apartheid based
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