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肾上腺素鉴别反应是
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For purpose of recording accounting information, each company is considered to be separate from its owners and all other companies. This concerns the entity concept.
对乙酰氨基酚鉴别反应是
妊娠合并心脏病最易发生心衰的时期是
After the first year of trading, Mr. Wong provided you the following list of ledger balances as at 31 December 2003: ＄ Stock, 1 January 2003 3,300 Stock, 31 December 2003 25,200 Sales 160,000 Purchases 100,000 Premises 142,600 Fixtures & Fittings 45,200 Motor Vehicles 42,500 Returns Inwards 1,500 Returns Outwards 2,600 Carriage Inwards 1,000 Carriage Outwards 250 Debtors 30,500 Creditors 41,500 Wages 17,495 Rent and Rates 3,900 Lighting & Heating 18,455 Insurance 10,600 Motor Vehicle Expenses 2,400 Cash at Bank 4,700 Bank Loan 29,000 Loan Interest 2,300 Drawing 6,400 You are further given the following information: 1.Wages owing are ＄550. 2.Prepaid rent is ＄600. 3.Depreciation of Fixtures & Fittings is 10% per annum on cost. 4.Depreciation of Premises is based on a 10-year lease. 5.Depreciation of Motor Vehicles is 50% life using the reducing balance method. 6.Stock taken for Mr. Wong’s own use is ＄1,100. Such a transaction has not yet been recorded. 7.It is estimated that one-third of the driving time is for private purposes. 8.5% of the outstanding accounts at the year end is thought to be uncollectible. 9.There was no error made in the recording of business transactions for the year. Required: (a)Prepare a Trading and Profit and Loss Account for the year ended 31 December 2003. (b)Prepare a Balance Sheet as at 31 December 2003. (c)Explain the meaning and the significance of Working Capital.
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