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INTER-OFFICE MEMOTo Sarah Jones, Personnel DeptFrom A G Smith, Office ManagerSubject Accident in Front OfficeDate 23 Sept 97One of our secretaries, Janet Brown, was injured this morning when a four-drawer filing cabinet fell on top of her.Apparently, she had opened two top drawers at the same time and the filing cabinet fell forward. John Brown from the Accounts Departrsent was there and saw what happened. He saw that her leg was broken so he called an ambulance and she was taken to Wellington General Hospital.Please fill in the attached Accident Report Form and send it to the safety officer immediately.AGSACCIDENT REPORT FORMReport of an accident to a person at work or on duty.This form must be completed in all cases of accident and submitted to the Safety Officer.injured Person’s:Name Janet Brown ............Date of birth 28 February 1977 ...........Position held (41) ...............Date and time of accident: 10:15am on 23 September 1997Activity at time of accident: The injured person was getting files from the toptwo drawers of the filing cabinetDetails of injury: (42) ..................Place of accident: (43) ................Was the injured person taken to hospitalIf so, to which one (44) .........................State name of any persons who were present when the accident occurred:(45) ..................Signature of person reporting the accident YES □ NO Sarah Jones, PersonnelDate of Report 23/09/97 45（）
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Reception AccountsResearch and Development, CanteenProduction Dispatch Personnel SalesAfter-sales Managing DirectorFourth floor: (9) .............................Third floor: (10) .............................(11) .............................Second floor: After-sales(12) .............................(13) .............................First floor: Sales(14) .............................Ground floor: ReceptionProduction(15) ............................. 14（）
甲有限责任公司(简称甲公司)为增值税一般纳税人，适用的增值税税率为17%。原材料等存货按实际成本进行日常核算。2009年1月1日有关账户余额如表所示： 科目名称 借方余额 贷方余额 应收账款 600 原材料 700 库存商品 600 长期股权投资——丁公司 1100 坏账准备 60 存货跌价准备 152 长期股权投资减值准备——丁公司 20 2009年甲公司发生的交易或事项如下： (1)收到已作为坏账核销的应收乙公司账款100万元并存入银行。 (2)收到丙公司作为资本投入的原材料并验收入库。投资合同约定该批原材料价值为1680万元(不舍允许抵扣的增值税进项税额285.6万元)，丙公司已开具增值税专用发票。假设合同约定的价值与公允价值相等，未发生资本溢价。 (3)因某公司破产，应收该公司账款160万元不能收回，经批准确认为坏账并予以核销。 (4)甲公司采用权益法核算对丁公司的长期股权投资，其投资占丁公司有表决权股份的20%。丁公司宣告分派2008年度现金股利2000万元。 (5)收到丁公司发放的2008年度现金股利并存入银行。 (6)丁公司2009年度实现净利润3000万元，甲公司确认实现的投资收益。 (7)年末，甲公司经减值测试，确认对丁公司的长期股权投资可收回金额为1120万元；存货的可变现净值为3600万元；决定按年末应收账款余额的10%计提坏账准备。 假定该公司存货较少，合并计提跌价准备；除上述资料外，不考虑其他因素。 要求： 计算甲公司存货应计提或转回的存货跌价准备的金额并编制会计分录。
Many guests like to eat in their rooms（）
Company Name: (16) ..............................Headquarters in: (17) ..............................Sales: (18) .............................. millionCompetitors: Abbott Mead VickersConnthian Communications(19) ..............................Products/Services: (20) ..............................Employees: (21) ..............................Subsidiaries: Offices in(22) .............................. countries 22（）
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