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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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. ______________________________________________________ __________________________________________________________________________________________________
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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
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retribution come from different entities for fairly different reasons. So why is revenge such a factor in The Odyssey? Fear and the overwhelming feeling of payback are two answers. Homer gives numerous examples of how certain characters demonstrate their power in a fury of rage. He writes of the payback Zeus gives to those who break the rules‚ of Poseidon’s hatred towards Odysseus‚ and of Odysseus’s revenge to those who have dishonored his home. Zeus is the most powerful of all gods
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new station in life. Rather‚ it is because of the death of his wife and son. The death of Maximus ’ family was a product of Commodus ’ actions‚ Commodus being representative of the more decadent parts of Roman society ("Commodus‚" n.pag). Seeking revenge for his family could indirectly be translated into restoring the Senate to Rome‚ and vice versa. On top of that‚ Maximus felt he had to fullfill Marcus Aurelius ’ wishes. This is where his struggle against society is rooted: it is not rooted in his
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Petra Jurcova Professor S.K. Freuler ENC 1102 27 March 2011 Sweet Revenge Revenge‚ the concept of an eye for an eye‚ is the undeniable motto of war. But even in war‚ a man is only a man‚ and his conscience is still present. Frank O’Connor’s “Guests of a Nation‚” is a test to the motto of war‚ and the model of what it stands for. However‚ with this test comes another‚ the test of companionship. Willing to listen and understand another man’s perspective‚ but not allowing it to alter a friendship
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Justice or Revenge? The death penalty has no place in a civilised society‚ but India seems to celebrate it. ndia’s first execution of a death penalty in eight years‚ the speed with which Ajmal Kasab (the only perpetrator of the 26 November 2008 killings to have been held) was hanged after his mercy petition was rejected by the president‚ the public celebrations that erupted in a few parts of the country and the manner in which the media has reported/commented on the hanging in Pune on 21 November
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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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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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Customer Relationship Management Assignment 1 The Customers Revenge The cases of Jessica and Tom In both cases there is a problem with the Andromeda XL. Jessica had problems all over the place. From a failing air-conditioning to a jammed CD-player. In the case of Jessica she even got a new Andromeda XL. After 3 months the problems happened again. Tom’s failing Andromeda almost ended up in a deadly accident. It begins to be very clear that we are simply dealing
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