育教 ̇聞港日-十月二十年午庚暦夏
報日僑羊
̇六期星日六廿月一(一九九一)年十八國民華中( 32
及三
新年全盒 頭彩青年中心將於二
日六、七、八日晚上睡
Award 以說為其在校的優良表現,
: 香港青年協會
MILL & DALE PRESS
·蕉h果
孤注一掷
有天
無不灣因批人
1991 中學會考預習專欄
*明德出版社:
粉如何是不敢賭的。」的廢墟的,宗徒才會醒悟,他們爲侯賽因個人去送死, 是豪賭,而是爛賭,以整個國家為陪掉,注碼這樣大,無因的薙是一個爛賭鬼,及至伊拉克和科威特變成滿目产痰
: 評侯賽因是大規模的流血戰爭已拉開序幕了。 -撰文,批取,戰和的預測,幾乎拉成平局,不料今天終於看到的
陳玉書戰場有間,才能重見和平曙光,我估計後者的可能性較高。侯賽 在海灣 有人說一個月可完結戰爭,有人說要更長一點的時
這五個半月來,世界的視線,都被伊拉克的局勢所套
|香江雉泳
展時尚皮草服裝
華美達麗新酒店
麻
口出品產子電建福 元美億一增凈年去
主樂佩出華外
ascertain the total value (in terms of
that. money) of
amount of unless:-
Price
stock
Period
Quantity
per unit.
Example: '{Same' dáta previous example.)
the
·March.
100. units
30
The 120 units of stock will be valued:-
stock
June Sept.
100 units
40
100 units
Oct: Dec.
100 units
This
may
is very
400 units.
100 units at $30 per units. 20 units at $40 per units
value of stock
$. 3,000
800 3,800)
(a) We record every piece of
movement by referring (tdentifying). to their price everytime we sell the goods.. troublesome and
not be Justified by the cost involved and: the benefit obtained.
Accounting (17)
(b) Specified assumptions
MT. Kwok
Incompleter Records(Single Entry) — [I
III Valuation of Stock
Even though we know the level of stack''(ine. the physical. amount of quantity of stock), owing to the fact. that different batch of stock employs. different cost
still cannot.
about the movement. of stock were, taken. The common assumptions about stock. ̇movement are: -
if
First-In-First Out (FIFO): This means the stock sold will be assumed to be the stock first put into the warehouse. Therefore, it implies that the stock remains at the warehouse will be the level last ordered and will employ the : most current value.
Example: -
The purchases follows:-
1. One bit:
2. Two bits
3.Three bits
Choy
10:10:10 11-19 10 → 10/
..of
goods are.
N
combinations
0:1
4 combinations.
10
At the end of the year, the level. :of stock is 120 units. (1.e.
280 units are sold out).
According to FIFO method, the 120 units are valued: -
100 units at: $50. perrunits
20 units at $45 per units:
- Value of stock.
5,000
.900
$900
ii. Last-in-First-dut (LIFO)
It is the reverse thinking of FIFO. It states that the stock remains at the warehouse will be the stack first ordered.
Remark:
(1) The integral. part and decimal part. can be done separately.
(2) It can be easily understood by
the following
1111011.01.
11i. Average. Cost
It points out that the value of the- remaining should be calculated according to the average price of the stock.
Example:- (Samé "data: 'ast the previous-example:)
The average cost'is: -- (100x30)+(100x40)+(100x45)+(100×50) 400
3000+4000+4500+5000
16500 400
41:25
101
011
1000
Carry)
少 CD理百29 海魑
BO
首炒麗
躇第
成家期
以踴推
Therefore, the value of stock will be
120 x $41.25 = $4950.00
IV Value of stock-in-trade at time.
fire
At time of fire, all records. were destroyed and we should rely on some estimate:-
(1) Estimate the level of profit(Gross) Estimate on total Sales' x Profit Mangin
Example:-
Estimate of sales = $10,000
·Profit Margin = 20% 201
Gross Profit = $10,000 x 20%
= $2,000
(2) Estimate the value of stock: -
Estimate on Total: Purchases made Opening: Stock : (from last year's
clasing stöck)
Gross Profit Estimate. on Total Sales made- Value of stock destroyed by fire
Example:
END
and
再尋婚盟應更有經歷
詠詠
失去配偶人生路未絕
1991 中學會考預習專欄
明德出版社
MILL & DALE PRESS
Computer (17)
Meaning of decimal number:
1990
× 10 3 9 × 102 - 10
Where 103. 102
placed values.
Meaning of binary number.
1101
旦
1101.
68 combinations.
conversion.of number system
Convert 123.25 to binary system.
and 100
(a)
part
Remainder:
Where 23, 22, 21 and 20 are the placed
values.
This is obvious that the same digit at
erent places has different values..
In binary number we have the binary
digit. (bit).
Possible combinations. of different number of bits
Integral part
+0x2+1+1x2-
fractional part
64+32+16+9+0+2+1+0+0.25
123+0.25 125.25
2. Convert 1001,0112 to decimal number
(a) Integral part.
10012
1x23
+0x2
(b) Fractional part
0.25 + 0.125
#raction table for binary number
Hubtraction/borrow did rence
Exam
111012:
.101100 11101 1111
Representation of computer
Hutbers within
1. It can be represented by electronic
switches. That is the ON/OFF states. of the switch.
2. The ON/OFF states can repassent the binary integer. systemcelt 15 converted to octal or hexadecimal as shorthand for easy reading
3`bits, off binary. changed to octal easily.
0.011
0x2m! 4.1x2-2
e.g.
MSD
LSD: Least Significant Digit-
MSD: No Significant:Digit
123,
(b) Decimal part
0.25
0.50 2
1.00
0.25107 0.012
+
0:37510
1001.0112
ONG PUBLIC.
123.2510. 1111011.012
0
10 (carry = 1}.
Example
Binary addition:
Decimal equivalent
ABROS
E
can be
numbers only.
2. Each bit is inverted.
+0)
using:6-bit:wond to represent+10 and 10jg. in one's complement method. "Solution::
One's
+1010 Cis a positive number. complement method is not applicable.
1010 0010102 (six-bit)
10
I's a negative number.
complement is used.
-10 =
1101012 (10 15
1's complement)
to represent
Two's complement representation
used
1. It is also
negative numbers only.
2. One's complement is used.
added to the number,
a Ommonly used.
3. It is most Example:
Using a 8-bit word to represent -109.
(8-bit)
by two's complement method.
109 - 011001112 -109-100110002
● 100110012
(1's complement).
(2's. complement}
Convert 10001111, in 2's complement
8-bit
Example:
octal.
̇B-bit
: hexadecima
3. The word size or word length are Jitted by the bit size of the computer.
One's complement representation:
1. It is used to represent negative
into decimal number
100011112 = -128+8+6+2+1
Remark:
=-103,0
in
2's
The first bit complement can be treated as a. negative number and then add the following bit in decimal: equivalent:
positive
numbers.
.我的時候喪失了對方 不管男或女,在年
在點唱中摸索著沖走。 被竊的私情 月來一直,是有人逃走的脚步聲一響——案,作,三十三歲,是一間大商行「魂 保持境,聲音細節得很,看來那人就是,村物產」社長的長男,目前他已經 在公司裡身任要職,下屈便是社
兩個沒有回了,但跟着却傳來一種像發生了殺人事件,死者叫澤村雄
的聽筒,突然出聲了,而是一種
}柒苦的叫聲嘿。
:兩人不覺把視線凝聚在那聽 忖度那
的脚的一角,現場是寓所裡的寢室。
·矢译竭力從那細碎的脚步聲去展。他的豪華寓所就在高級住宅區
·放置在宋邊的電話的胞茼被傘」
生劏麵包師傅案
你爺爺我,隨時奉陪到底!」 想閞片?」王華醬吃,擺開姿勢:「隻揪
惜潑出,你乾脆說一句,是不是找我抽著
. 「開片?唔-現在還不是時候,」仔忽
時,立刻感到道一撤的非雙方的無心之失,而. 奖你仗懟的!」 自己更冒失的人通租借,當他準備再舉步
ㄚ班,打算乘車回家遽晚飯,怎知荳與一個比,要算一算的,今次,你累到我著毛鸭血,一定
X月X日的下午五時多,麵包師傅王華下·然改變磁度:「不過,我們之間的蓓眼,早晚
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