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
Drilling Machine Chapter-4 Drilling machines Any component manufactured has one or more cylindrical hole in them. The process of making a hole is known a drilling. The cutting tool‚ which is used for making holes‚ is known as drill. The drill is a multipoint cutting tool. Definition: Drilling is the operation of making holes in a work piece using a drill bit. The hole is generated by the rotating drill‚ which exerts large force on the work piece clamped rigidly on the machine
Premium Drill
SEWING MACHINE OPERATIONS MANNUAL PREPARED BY: ORIENT CRAFT FASHFION INSTITUTE OF TECHNOLOGY Chenetha bhavan‚ Nampally‚ Hyderabad- 500 001 SUBMITTED TO: GERMAN DEVELOPMENT CO-OPERATION-GTZ 21‚ Jor Bagh‚ New Delhi – 110 003 Page | 2 CONTENTS PARTICULARS Page No. CHAPTER – I 6 INTRODUCTION CHAPTER – II 7 To 22 SEWING MACHINE 1. INVENTION OF THE SEWING MACHINE 2. HISTORY OF SEWING MACHINE 3. PARTS OF SEWING MACHINE 4. MACHINE TERMINOLOGY 5. MODERN INDUSTRIAL SEWING MACHINES A. MULTI
Premium
The pros and cons of introducing the ACTA It seems rather safe to call the Anti-Counterfeiting Trade Agreement (ACTA) the most controversial treaty of a long time. It seeks‚ according to its proponents‚ to curb the illicit trade of counterfeit goods and generic medicines‚ as well as ubiquitous copyright infringement[1]. That last purpose appears to be the gist of the ACTA‚ what with intellectual-property-based organizations such as the Motion Picture Association of America being active in
Premium European Union History of the Internet
Jocasta – one woman‚ two characters ‘The Infernal machine’ by Jean Cocteau is based on the Greek tragedy ‘Oedipus the King’ by Sophocles. This play is a modern adaptation‚ almost in the form of a farce‚ of the Greek tragedy. The main plot of the play is exactly the same as that of Sophocles’ play‚ but Jean Cocteau has added a new style or touch to the story‚ through which he has attempted to turn it into a comedy. The character of Jocasta‚ who was the wife and mother of Oedipus‚ is the most prominent
Premium Oedipus Sophocles Oedipus the King
According to recent reports‚ India overtook Brazil and became the sixth largest passenger vehicle producer in the world (beating such old and new auto makers as Belgium‚ United Kingdom‚ Italy‚ Canada‚ Mexico‚ Russia‚ Spain‚ France and Brazil)‚ grew 16 to 18 percent to sell around three million units in the course of 2011 and 2012. Mandeep Kaur and Sandhu (2006) attempted to find out the important features which a customer considers while going for the purchase of a new car. The study covers the owners
Premium Automobile
meThe Time Machine H. G. Wells This eBook is designed and published by Planet PDF. For more free eBooks visit our Web site at http://www.planetpdf.com. The Time Machine I The Time Traveller (for so it will be convenient to speak of him) was expounding a recondite matter to us. His grey eyes shone and twinkled‚ and his usually pale face was flushed and animated. The fire burned brightly‚ and the soft radiance of the incandescent lights in the lilies of silver caught the bubbles that flashed
Free Time travel Time The Time Machine
101-F mECH MACHINE A machine is a tool that consists of one or more parts‚ and uses energy to achieve a particular goal. Machines are usually powered by mechanical‚ chemical‚ thermal‚ or electrical means‚ and are frequently motorized. Historically‚ a powered tool also required moving parts to classify as a machine; however‚ the advent of electronics technology has led to the development of powered tools without moving parts that are considered machines. DIFFERENT KINDS OF MACHINE 1 .MILLING
Premium Milling machine Machining
network: the Xbox Live. However‚ Microsoft was making a significant commitment in the electronic entertainment industry‚ and still had still to develop a more advanced hardware and software. There were two main competitors in this business: Nintendo and Sony. Nintendo (1980s) was a “strong franchise
Premium Video game console Xbox 360 Microsoft
Deborah Merna Lesson 16‚ Course 657 1. As someone with more knowledge of the balanced scorecard than almost anyone else in the company‚ you have been asked to build an integrated balanced scorecard. In your scorecard‚ use only performance measures listed previously. You do not have to use all of the performance measures suggested by the managers‚ but you should build a balanced scorecard that reveals a strategy for dealing with the problems with accounts receivable and with unsold merchandise
Premium Accounts receivable Balanced scorecard Strategic management