岸兩
兩岸訊息
21 ) 商教(日八十月一十年已己能夏
1990 中學會考預習專欄
明德出版社
5. X: Could I speak to Mr. Cheung?
Y: Sarry,
A. please hold on a moment.
B. his line is engaged.
C. please call later.
D. he could not speak to you.
̇報日僑華
MILL & DALE PRESS
6. X: How's the climate like in your
country?
English Language (13)
A.
B.
3. Wi
don't like the climate there.
all It's foggy nearly around.
year
A. Have a nice time.
一期星日五廿月二十(九八九一)年八十七國民華中
26. X: Have you any plan for your
future?
12. X: Would you be available for a
meeting tomorrow?
19. X: Could I use the phone please?
Y:
A. Nothing special, as far as 1
know.
B. Good, see you tomorrow.
C. Why should I?.
D. I'm afraid. I'm engaged.
13. XI'm going for a job interview.
Y:
A. Yes, by all means.
B. Yes, never mind.
C. Well, if you want to.
D.
Here you are.
20. X : May
Y:
I speak to Henry, Wong, please?
A. Here 1 am.
B. Yes, speaking.
Y:
A.
Not that I know of.
B.
I am very ambitious.
C.
Would you advise me.
D. I intend to further my studies.
27. X Have you been shopping?
Y:
A. Yes, there's a shop.
B. Best of luck.
C.
Yes, I am Henry.
8.
Yes, I was out of milk.
C. My countrymen
Find
unbearable.
RESPONSES
C. Well done!
D. Try your best.
D. Who are you?
C.
No, I shouldn't be.
D.
Mo. I've got w stall.
D. It's foggy today.
Choose the best answers
the choices given. All responses must be polite.
from
7. X: Would you mind if I turned on
the fan?
14. X: 1 afraid I can't go to your
birthday party.
21. X: Can you spere me A
sugar?
packet 01
Y:
Y: ....
Y:
A.
Ob, what a shame!
1. X: Would you
hand?
wind giving me â
A.
Rever mind.
B.
You shouldn't be afraic.
B. Not at all.
C.
Shame on you.
Y
C. Yes, I don't.
0.
You ought to be ashamed.
A.
What do you want it for?
0. No, thank you.
B.
Sure. Help yourself.
15. X. :
C. Pardon? What did you say?
8. X:
Y: No, she hardly ate anything.
D.
Yes., left or right.
Y: Ch, just wrong number.
A. What did ske eat?
A
Who was that on the phone?
8. Did she eat much?
A. Yes, how much do you want?
B. Yes, [' get one from the
market.
C. Certainly not.
D. Sorry, I've also run out of it.
22. X: no you think it's worth my
applying for the job?
Y: Well.
A. it's a low-paid job.
28. X...
Y: It's a good idea.
A. Raise your hand if you have
problems.
I'm very well.
C. How about going hiking this
Saturday?
Don't think like that.
B.
D.
29. X :
B.
How many persons are there?
C.
2. X. : My
father aassed
away last
C.
is 14 your class number?
Did she like the fond? D. Was sho full?
B. there's no harm in trying.
C.
you think you're qualified?
D. How do I know?
night.
D.
Is that Mr. Wong's flat?
Y:
16. X what time do you go to bed at
B.
A.. Oh, what a pity!
B. Oh, what a waste!
C. How awful!
D. Oh, I'm sorry to hear that.
9. X Do you think it will rain?
night?
Y:
23. XI didn't enjoy the film a bit.
Y: ..
Y: I hope not. I want to go
hiking with you.
A. Do you think
today?
Do you think it's a good day to
it
will rain
to go out?
C.
Do you want to go swimming?
A.
It never rains but showers.
A.
I don't know.
A. Not at all.
D.
My parents won't allow me to
C.
It's unlikely.
B. Do you think so?
D. Bring along your umbrella.
B.
It is not easy to tell you.. C. It depends.
B.. So did I.
go out with you.
C.
Neither dic 1.
D.
I don't have a clock.
D.
You shouldn't have come.
30. X:
3; X =
YI couldn't agree more.
A. Gambling
legalised.
should
B. May I go out for a walk?
C. What are you talking about?
D. I'm sure you'll be successful.
4. X : 1
Y :
want. to make trousers.
A. Sure, I'm a tailor.
B. How long?
B. By all means.
C. Yes, you could.
D. Here you are.
ā
pair of
11. X :
C. Give me a piece of cloth.
B.
not.
be
10. X: Could I have the salt please?
Y:
A. Inis is the salt:
17. X Please take a seat.
Y.....
Y:
A.
Sure.
B. Yes, certainly.
24. X: 11 give you a lift.
A. On no, please don't bother.
Y: Don's mention it.
B. There's ጀነት
lift is
the
.C.
building.
C. Thank you.
D. Don't be so pulite.
D.
C..
I'm glad to do.
A. Do you like the movie? B. You've failed
examination, haven't you? I'm sorry to hear that. Thanks for your kindness..
in
the
D. Let me take your measurements.
0.
Y: Yes, go ahead.
start now?
A. May
Shall I wait for go now?
C. Can we reach your house from
here?
Should we turn off straight?
18. X: Do you go to the cinema very
often?
A. Tickets are quite expensive. Bbm very buses
I prefer televisten to movies 41 rarely nowaday's
Contents
D. Certainty you should.
25. X: Give my best regards to your
mother.
Answers
1. C
2. 0
3. A
4. D
5. B
Y
6. B
7. P
8. A
9. C
10. D
The same to your mother. She'll be grateful.
11. A
12. D
13. B
14. A
15. B
16. C
17. C
18. D'
19. A
20.
B
Thanks, I certainly will.
21. D
22. B
23. C
24. A
25. C
D. Yes,
give them to her.
26.. 0
27. B
28. C
29. A
30.
D
Taxation
(「腐敗現象面面觀」十之八 造狻出名的『兇手,因爲給當地藍得巨額錢財而受到當地政府的嗓 求健康的病人服下假藥後結果却是病情加重,更有甚者, }些以
WIELO LÒ CH
5.
省
#
:每日上午十時至下午五時半
It is imposed on limitowekastes of documents: assignments. Leases d
Different kinds
6. Stamp Duty:
of Taxes in
1990 中學會考預習專欄
Econom
ublic Affair (12)
Hồng Kong
ht. -—-------
M. T. Kwok
WILL & DALE PRESS
Contents
Different kinds
of Taxes in
Hạng Rong
1. Property Tax:-
Taxation
It is payable by the ownerstand and/or buildings in Hong Kong at the standard rate on rental valere are varicus exemptions, including property occupied by the owner exclusively for his own residential use.
2. Rates:-
Rateable values are frequently revidand the rate percentage is set. against the rateable value of premises. Both in the urban area and the New Territories.
3. Salaries Tax:-
KONG
(a) There is a standard rate for salary income exceeŮ
This rate is frequently revised.
(b) Tax allowances are usually provided as follows:
(1)
amount,
7. Betting Duty:
transfers.
It is imposed on bets made on an authorized totalizator and on proceeds of
Mark Six lotteries. The duty is assessed from the returns of the Royal Hong
Kong Jackey Club and the Hong Kong Lotteries Board.
8. Airport Jax:-
It is inposed on passengers departing from Hong Kong via the airpor
9. Hotel Accommodation Tax
It is imposed on hotel and gues nouses and is levied at a percentage of the accommodation charges
10. Business Registrations
AUBLIC
an allowance for every single taxpayer plus additional allowance subject to clawback.
(ii) additional allowance to taxpayer and his wife, subject to clawback. (iii) working wife allowance.
(iv) allowance for children.
(v)
allowance for parent(s).
(c) Marginal tax rates: at an increasing rate set against taxable income.
4. Profits Tax:-
It is chargeable on profits arising in or derived from Hong Kong from a trade or business carried on in Hong Kong. In the case of profits derived from a. trade or business carried on by a corporation, the rate is 17% whereas those of unincorporated business are taxed at 15.5%. The rate is subject to revision from time to time.
5. Estate Duty:-
It is imposed on that part of a deceased person's estate situated in
Hong Kong. Estates which do not exceed $2 million are exempted; thereafter
the rate of duty ranges from 6% to 18% on estates valued at more than $4 milion.
(a) Exemption limit: $2 Million.
(b) The principal matrimonial home of the deceased who has left a surviving
soouse is also exempted from estate duty.
1990 中學會考預習專欄
明
出版社
MILL & DATE PRESS
Accounting (12)
orrection of Errors (1)
M..T. Kwok
Errors not affecting the agreement of the Trial Balance
In theory, if every debit entry is accompanied by a corresponding credit dalry or entries, the two sides of a trial balance will always agree. However, the agreement of the Trial Balance duesn't mean error-free. There are still the possibilities of making mistakes and these will render our accounting record meaningless. Therefore, it is very important for the us to check or recheck the entries to detect any possible error even the trial balance balanced"!
Types of errors and its correction (The correction is done through Journal)
Example:-
Errors of Omission:-
This means completely omitting the transaction,
Correction:-
fo restats the entries.
Example:-
The purchases of geocs valued $100 from Mr. Wong were completely omitted from our record.
To correct the error:-
Purchases
Mr. Mong
• Error of Commission:-
Government Expenditure
Contents
Aims
Effects
Credit sales $500 to Mr. Fu were correctly entered into The Sales Account, but entered into Mr. Yo's Account.
To correct the error:-
Mr. Fu
"Mr. Yu
Error of Principle:-
Dr.S Cr.S
500
500
Correct amount is entered but in a wrong class of account (e.g. Expenses as Assets).
Dr.$ 100
Cr.$
Correction:-
100
(Same 25 commission).
under
error
of
Correct amount is entered but in a wrong account.
Correction:-
First cancelled out the record of
the wrong A/C and than restate the
entry in the correct account.
Example:-
A meter van is purchased at $550 by cash and it has founo that the entries were made by debiting Motor Van Repairs and crediting Cash.
To correct the error:-
It is compulsor every corporation and business operating in Hong Kong, except non profiel King or charitable institutions. The annual registration
· fee is frequently revised.
Entertainment Tax:-
It imposed on the price of admission to race meetings and cinema at rates varying from an average of 9% for cinemas to 29% for race meetings.
Government Expenditure
The aims of government expenditure are to provide essential services like national defence, infrastructure like roads and signal, social welfare, and the administration of Hong Kong,
it is also important to attain efficient allocation, even distribution of income, stability and growth of an economy. A suitable balance between export and import is also desired.
It can stimulate the economy by providing infra-structure..
A redistribution of income by transter payments can narrow the gap of the rich and the poor,
Resources are re-allocated for optimum use of resources, as in the cases of education and housing."
.
Government provides social welfare and community services which can raise the standard of living.
Law and order can give the public confidence in security and stability of the economy.
Government expenditure helps to improve the infrastructure and general interest of the people.
• Compensating Error:-
An
erran in
debit side W35 compensated by an equal amount of error in credit side in a different transaction.
Correction:-
To restore the correct amount of entry to the accounts concerned. Example:-
Art insurance expenses ·was understated by $300 where discounts received was understated by $300.
To correct the error:-
Insurance
Dr.S Cr.$
300
Discounts Received ·
300
• Error of Original Entry:-
The amount entered is not correct.
Correction:-
To enter the difference between the correct amount
the and
amount entered.
Motor Van
Motor Van Repairs
Dr.$ Cr.$
550
Example:-
550
The Sales of $150 to Mr. Lui wore entered as $510 to both sides.
To correct the error:-
Sales
Dr.S Cr.$
360*
Ar. Lui
360*
To reduce the two. accounts to the correct level $150. since the wrong amount $510 were entered)
• Complete reversal of entries:-
This means
the debit entry were
nade on an account which should be credited and vice verse.
Correction:-
Enter the double amount to the account
.ถ order Lo cancel .and restate the entries made.
Example:-
A Cash purchases of $150 were made. but entries were done by debiting Cosh $150 and crediting Purchases $150.
To correct the error:~
Purchases
Cash
END
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