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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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
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Science Teacher. 45-49. Sakta‚ C.G. (1992).The graphic organizer: A blue print for taking lecture notes. Journal of Reading Sinatra‚ R.‚ & Pizzo‚ J. (1992). Mapping the road to reading comprehension. Retrieved November 12‚ 2007‚ from http://www.teachingk-8.com. Vargas‚ E.M.‚ & Alvarez‚ H.J. (1992). Mapping out student ’s abilities. Science Scope. 2‚ 41-43. Washington‚ V.M. (1988). Report Writing: A practical application of semantic mapping. Washington‚ V.M. (1989). Semantic mapping: A heuristic for helping
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SCH 32: Engage in personal development in health‚ social care or children’s and young people are setting. 1.1: describe the duties and responsibilities of own work role. As part of my role as a early years practitioner I have to; 1. To work as an integral member of the team‚ creating a safe‚ constructive and stimulating environment for the children. 2. To meet the children’s individual needs‚ appropriate to their stage and level of development for example; planning activities to
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What is suggested‚ however‚ is that efforts to engage students in ethical inquiry should be an essential component of the college and university disciplinary process. Sample Dialogue: A Case of Cheating Dean: You ’ve been accused of using a crib sheet during an examination. I understand you admit your responsibility for the offense. Is that correct? Student: Yes. Dean: Since the basic facts are not in dispute‚ let ’s consider some of the broader issues involved. 1 What would you say was ethically
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CAMBRIDGE INTERNATIONAL EXAMINATIONS International General Certificate of Secondary Education MARK SCHEME for the May/June 2014 series 0500 FIRST LANGUAGE ENGLISH 0500/32 Paper 3 (Directed Writing and Composition)‚ maximum raw mark 50 This mark scheme is published as an aid to teachers and candidates‚ to indicate the requirements of the examination. It shows the basis on which Examiners were instructed to award marks. It does not indicate the details of the discussions that took place at an Examiners’
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Exercise 1: Cell Transport Mechanisms and Permeability: Activity 3: Simulating Osmotic Pressure Lab Report Pre-lab Quiz Results You scored 100% by answering 4 out of 4 questions correctly. 1. Which of the following is true of osmosis? You correctly answered: c. It is a type of diffusion. 2. Which of the following occurs when a hypertonic solution is added to cells? You correctly answered: d. The cells shrink. 3. The variable that affects osmotic pressure is You correctly answered: a. the concentration
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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
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Ex 16.2 (Basic Types of Manufacturing Costs) Into which of the three elements of manufacturing cost would each of the following be classified? a. Tubing used in manufacturing bicycles. b. Wages paid by an automobile manufacturer to employees who test-drive completed automobiles. c. Property taxes on machinery. d. Gold bullion used by a jewelry manufacturer. e. Wages of assembly-line workers who package frozen food. f. Salary of plant superintendent. g. Electricity used in factory operations
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1.The characters and basic plot of Heptameron novella 32 In Heptameron’s novella 32‚ the main characters are Bernage‚ who is some sort of a diplomat for the King‚ a German homeowner‚ and his wife. Also mentioned are King Charles VIII‚ his painter Jean de Paris‚ and the wife’s young lover. As Bernage arrives late one evening at the German household the man of the house allows him to stay the night‚ but with difficulty‚ due to his mistrust towards men being around his wife. During dinner‚ a beautiful
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