EXERCISE 16-13 (15–25 minutes) 1/1/14 No entry (total compensation cost is HK$450‚000) 12/31/14 Compensation Expense 225‚000 Share Premium—Share Options (HK$450‚000 X 1/2) 225‚000 12/31/15 Compensation Expense 225‚000 Share Premium—Share Options 225‚000 5/1/16 Cash (9‚000 X HK$20) 180‚000 Share Premium—Share Options 405‚000* Share Capital—Ordinary (9‚000 X HK$5) 45‚000 Share Premium—Ordinary 540‚000 *(HK$450‚000 X 9‚000/10‚000) 1/1/18 Paid-in Capital—Share Options
Premium Generally Accepted Accounting Principles Revenue Balance sheet
Ethics in Accounting Mistakes Julia Brewer Acct-530-61365 March 9‚ 2014 The following report will discuss Case 1-8 A Faulty budget included in chapter one of the text book Ethical Obligations and Decision Making in Accounting: Text and Cases‚ 2nd Edition. In this case‚ Jackson Daniels is an accountant for Lynchberg Manufacturing and had been employed there since graduating college a couple years back. Daniels was responsible for creating the sales budget for sales of machines manufactured by
Premium Business ethics Ethics Morality
Unit 9. Exercise 1. Light Sources and Components – Definitions 1. Forward Biased LED – Semiconductor diode with a positive voltage applied to the p-region and a negative voltage to the n-region. 2. Incoherent Light – Light in which the electric and magnetic fields of photons are completely random in orientation. Incoherent light is typically emitted from light bulbs and LEDs. 3. Laser – Acronym for light amplification by stimulated emission of radiation. The laser produces a coherent source
Premium Optical fiber Laser Light
Unit 2 Exercise 1 It is not necessary to put a DNS server in such a small location. 5 users and slow network connectivity does not justify the expense of installing Servers in that location. Unless there is a large amount of File sharing‚ or other data that needs to be accessed daily by other locations on the network. If that is the case then yes put in the server but configure it as a secondary or ADI zone type. I suggest putting the servers in the other location where you have 30 Users and good
Free Windows 2000 Domain Name System File system
[pic] Business Process Integration – I Exercises ECC 6.0 Modified August 2009 Prof. Kelly Balan Unit 2: Customer Order Management Business Cycle Including Procurement Process for Replenishment of Goods |Purpose of Unit | |The purpose of Unit 2 is to demonstrate the Customer Order Management Business Cycle beginning with a quotation and ending
Premium Purchase order Invoice
RSK4801/201/0/2012 Tutorial Letter 201/0/2012 Operational Risk Management RSK4801 Year module Department of Finance‚ Risk Management and Banking This tutorial letter contains important information about your module. CONTENTS 1. 2. 3. 4. 5. 6. 7. 8. FEEDBACK ON THE SUPPLEMENTARY EXAMINATION .......................................................... 3 PURPOSE OF THE ASSIGNMENT ............................................................................................... 3 LECTURER AND
Premium Risk management Operational risk Risk
Question 1 Stdev VAR Period 14% 0.0196 12 a) Check whether it can be asserted with 98% confidence that the underlying yearly real variance of the portfol Sigma^2= 440 Ho: sigma^2 = 440 H1: sigma^2 not = 440 Statistic 4.9 With 98% confidence Lower limit 3.05348411 Upper limit 24.7249703 With 98% confidence we cannot reject Ho since the statistic is inside the acceptance
Premium Normal distribution Variance Statistics
10 Potential Persuasive Topics 1). High- School Uniforms- high schools should change to school uniforms‚ it’s easier to spot the kids that go to your school and also no kid will be different or feel left out. 2). Cell Phones and Driving- cell phones while driving are no different than a women putting on lipstick or a man looking for his CD. 3). Collecting Items- collecting items could be a good way to bring people closer together and also allow them to do stuff as one. (Marriage) 4). Human Cloning-
Free High school School
size of this field is 4 bits. As of RFC 2373‚ the only flag defined is the Transient (T) flag. The T flag uses the low-order bit of the Flags field. When set to 0‚ the T flag indicates that the multicast address is a permanently-assigned (well-known) multicast address allocated by the Internet Assigned Numbers Authority (IANA). When set to 1‚ the T flag indicates that the multicast address is a transient (not permanently assigned) multicast address. The solicited-node address facilitates efficient
Premium Address Resolution Protocol MAC address
Chapter 9 1. Anscombe’s point was that some things may not be done‚ no matter what. Referring to the boiling of babies. 2. Kant called these “hypothetical imperatives” because they tell us what to do providing that we have the relevant desires. 3. Instead moral requirements are categorical: they have the form “You ought to do such-and –such period‚” 4. In his Foundations of the Metaphysical of Morals (1785)‚ he (Kant) expresses the Categorical
Premium Categorical imperative Crime Hypothetical imperative