( 27 )育教 產地外海日七月二年未辛克
(出五期星)
郭日僑學
日七初月二:
五期星
日二廿月三(一九九一)年十八國民中
台内
小桂林
南昆山
刊特民移資投產地外海
長
會浒民低著
物
|跌力顯然較其他地區爲高。
銷"
日新大谷酒店
至於大紐約的黃金地段,如曼克頓區,樓市抗斑。由於秘州經濟表現 唐人街的小型住宅單位·市场承接力相當強。坟住宅交投仍然活 從地區分析,唐人街住宅樓市表現出色。“”去年德州建窰量耗資廿一億元 ,良好,就業機會增加
: 紐約的高價住宅市道發弱,
今起落成啟用
[耗管港幣二十一
在十萬美元以下的住宅卻能保持頁好親 價哀,居茵 元之東京新大谷酒店庭一
管供
很長時間物業才有升值撷會。 應過多困擾,去年市道仍然欠佳。他稱,儘管益。有助當地經濟發展 大金融中心之地位。 仍选低水平・整經濟氣轉弱對該州影響輕 表現。去年加州經濟發設施揉合一起,該座大 但是缺乏投資吸引力。目前佛州的住宅收租回報 : 另一方面,至於港 團營業箤→片山野 率五儷,投資者只宜採低價入貨策略,要守候人最熟悉的加州,九○ 士指出,密林間尖端科 【當地是港近出口南美的中轉站,但地產市場仍 及增加就業機會。 新大谷國際酒店集 一九〇年邵州住宅樓市平穩,由於佛州椰饭但相對大市仍算有不錯店服務與先進的辦公室
濟波動影響,所以五十萬美元以上的住宅教戰爭影響油價向上,標誌著東京將繼茲邁向 低價住宅敕受海外移民歡運,而且適合普羅市 人口增加而受惠。院內興建之高科技大厦 民消費能力。反之,高價物菜市道較受整經 另外,較早時中東已於二月間開幕啟用,
·至於佛羅里遠州的住宅市邀,現時仍受供 盘達大成的州大受其 之日標·企祗啟際第三作 展良好,住宅市場沒有廈.
年樓市雖有放緩迹, 技大廈是首次將市區酒
這使到佔全國石油蘊藏|發展資訊交流及國際化一
(Taisei
·當地購置著的,國外人士在定增兵。樓宇空置率方一個具有二十一世紀水
影器-住宅市況隨大市而逆轉。 班長,但踏入下半年,因受國內整體披市放緩 加州的個別城市,諸如 Gumi 僅以三年時間攜 整體來說,佛州樓市相對東岸仍算表現理再等,住宅樓價莛有穩 新大谷酒店現被公認爲 . 不過,九〇年上半年俄州河市仍保持平穩 供應過多現象出現。南Corporation 與Zenidaka 洛杉機,橙縣及聖地牙 平設計興建完成。東京
總市尚有支持力
美國紐約市的一個食品超級市場。
百分之八;而新建住宅「圍林閣」便是酒店的 面,現成住宅空圖李約準的國際化酒店,而 核心部份。一
|新大谷酒店內已有四百
|年歷史之庭園的中央, 心,但如議會大厦及國 市西一些主要的金融中 已有十三間當地及海外
「:「膠林閣」座落於
用店元
三化向工廈送儷
目及融央四落
可望有復甦概會。
色,不過,新接市道表現卻優於二季換市。問。 據指出,去年紐約住宅樓市較八九年過百分之十三至十五之金保持平穩。 穩,樓價全年升幅介乎 人口增長支持 - 住宅步 直接連接中央電話機
濟不遍普產地美響影氣景不受 高仍率置空頓士波約紐
求於過供呈州達里羅佛
所有多购房約 烘藥物構往主價頓如來的
則有二至三成上升。.. ,九一年東岸樓市將持續疲弱,要待九二年才力-
足。住宅租售價平 租務市場,則仍有-
足設有一烧主光機電視,
去年現成住宅 不穩發願。因此預計九彈。
多科住宅則因有稍微好轉迹象,住宅 內外移民遷入,增加了客。 一般估計它表現不俗,市場承接五至十五不等。但反觀及國際長途電話,更敷 ,而祈建築物|破性表現,只能在窄幅表現校八九年粥,整體連接每間客房,緩氣裝 空盤率約一成一年德州樓市不會有突 去年加州整頓撄市電話系統,可監控內線
·,事實上去年憲州住廿五,樓價下跌百分之 同時,爲掛接日本國內 。整镫來說,價存貨,所以樓市只能 信加州換市將最先反 意外防頇系統。此外, 能維持低水平住宅市場仍存有不少廉 市會有好轉迹象,而相接的二十四小時雙監控 所以空率仍 趨向健康。但由於該州 湘九一年下半年美國樓|一個與返酒店生系統連 有租金管制, 供應量正常,楼市發展|住宅市塀的承接力,預其他保安批窕包括
·鞍過往高,而至九〇年時,該州經濟 氣候溫和 ̇吸引很多國 會在無人停接乘 房物業空粱 【滾價長期徘徊低水平,過多的地方。再者加州 开降機涇特別設計,不 約的鋼屋及洋 八十年代初開始衰退,惟一没有住宅物業供應 子蛾保安系統。同時, 住宅成交量下跌百分之磴,空調裝疍及電梯"
大風更設有一個多用途
一九〇年紐做較,目前市道去市發展。因爲加州是數卡出入控制系統及電
供應過剩 枱 物業發展商 美國中南部熱薩斯|約爲百分之ㄒ五。 造成住宅物業 州的地產市道年前已期 綜合兩州楼市表 資料及公司職員能得到 - 大镫上仍套好加州|絕對保密-辦公室設破
|作不同的設計。 |.∵爲確保重要的業務
一柱,配合商戶的需要而 並且十五米內亦並無支 |逵每平方米五百公斤 室疫面寬敞,負荷反高 |大厦經特邠設計,辦公
頓等,住宅樓|
地產已回甦
「價持續下調。
B款務是
加州可睇好
立學校系統以英、法話爲主要教育語言,超過八成的中羕 【教育,面百分之五十以上有中學程度。滿地可以平行的公 篮是工人教育水平就有百分之二十以上的勞工件接受大學 但在加拿大魁北克省的滿地可的教育制度就很理想。
及大
市
他州見谷底
學是公立學
中小學八成免費。新移民上學習班
發,主要以
枕 - 全部免
法文搜課,
而每個系統
加滿地可深具文化氣息 英法語言通用爲魁北克省特色 兩成勞工會受大學教育
.內從小學起
|搜第二語
可;此外射
有政府津貼
·之私立英文
三萬一千名學生-麥基爾大學英文)有三萬名學生。大 十二萬五千名學位,其中較著名的滿地可大學(法文)有 自由選擇進入英文或法文的大學,滿地可的四所大學提供
及法文學校 學生可
廚的人上當。 許多問題,如欺詐鍾靠度倒閉等等,使許多急於往外國讀 立學校如雨後春筍 - 紛紛湧現,由於質素良莠不齊,引發一 就因爲五年前實施「我所出口政策」,放寬限制,一些糍 「解之列 -爲人父母者,誰不關心子女教育問題。比方澳洲 外國求學或移民,對外國教育制度當然列入最先了
各事業人を研究工
民班學習法文。
可遠訓練時期的薪酬百分之六十。 新的致育環概包括語文及課程。成年人亦可參加免費的移 新低步的移民,學董會被安排在特殊的課程裤花滴盤 於工商業方面使用。政府注重訓練的費用,資助金額最高
的大機構,包括荷蘭
.愛不景氣
|樱高三十層的商度 5 行及住友保險等粗用酸
的影响 - 美团
北
六天
全程住宿岙
糙
ESTATE
USA Washington State, Spokane
6 acres Very Private By Owner #
COMMERCIAL INDUSTRIAL, INVESTMENT AND RESIDENTIAL $150,000. Can Build gated twnhse
af city. Write for brochure .
Stunningly elegant..and situated FLORIDA $ MILLION PLUS REAL on a 17,000 1 . lot with pool & spa | MY NAME IS DEE FELL, I SPECIALIZE IN FINDING BUSINESS. this six bedroom, five bath house
PROPERTIES THROUGHTOUT THE STATE OF FLORIDA IN cando, or apt. development. Alap private on a mountain view lot, features a THE MILLION TO MULTI-MILLION DOLLAR PRICE RANGE FOR estate wtonnie courte & stable. Views huge master suite w/arge sitting FOREIGN INVESTORS.
City sewer & water. 10 min to center room framed by a double fireplace and jacuzzi.. This is a 5300 s.ft. home w/extensive oak & imported marble , tile, leaded glass used thruout:
Offered at $1,699,000
must
For more information contact:
(818/405-2980 Fax 018/405-2960
惠Located at 143 E.Longden Ave
Arcadia, Southern California USA
0915 191000
CANADA
TORONTO
A beautiful 4 bedroom townhome
EXAMPLES INCLUDE HOTELS& RESORTS & MARINAS AND ALL TYPES OF COMM. PROPERTIES. THESE PROPERTIES ARE LOCATED PRIMARILY 'IN MIAMI AND THE GOLD COAST AREA ORLANDO
DISNEYWORLD TAMPA 57. PETERSBURG ETO UPON YOUR SELECTION OF * PROPERTIES OF INTEREST I WOULD PREPARE A DETAILED PROSPECTUS AND VIDEO TAPE OF EACH PLEASE
Prime focation; ultra'modorm, format dining room, 3 balha, finished bsmt.. wo palio-best buy In compiex. 3319,900,-21 Snowshou Milway ar York Mills, Mike Clarke, Re/Max Hallmark 416/462-1880 Fax 416-462-3135
#
FREE U.S.A. LAND!!! Pennsylvania Lots - $1250 each. you can't alford to buy one. I will takel cameras
electronic equipment! (VCR-Camcorder. etc.) in trade. If you don't have the above, then help.me selll fout and I will give you one FREE! Send name and address with money order td:
Blaken:
629-A Brick Boulevard
Suite 440
Brick, N.J. 08723
or call 908-474-3438
8:00a.m.-4:00p.m. E.S.ㄚ.
CONTACT DEE FELL, REALTOR ASSOCIATE, CENTURY 21 ACTION REALTY 8904 TAFT ST PEMBROKE PINES FLORIDA 33024 FAX: 305-437-8125 PHONE: 305-435-4221 *- 800-451-0210 ACCOMADATIONS BE ARRANGED COOPERATE WU.S. OR.
HON KONG BUSINESS CONTRACTS.
USA Southern California Shopping Centers
*CYPRESS $4.98Mil,,9.5% cap "LA PUENTE $6.020Mil *WEST COVINA $2.9MB 9% cap Call Ms.JU 818/960-9494 Fax 714/582-2830-
GILROY, CA $295,000.
2140 SQ. FT. 4 BD 2.5 BX DR, LARGE ALL ELECT
WILL
Marshall B. Shore 2004 E30th Ave
Spokane, WA 99223
CENTRAL OREGON, REDMOND RESTAURANT + LOUNGE
50 YR.
$485,000 OLD STYLE SALOON
·TRADITION 7600 SQ. FT.WPARKING LOT FINE DINING LIVE MUSIC,DANCING SOCIAL GAMING GREAT CASH FLOW CPA STATEMENT AVAILABLE OWNER TRIMS BY OWNER (503) 447-6239 FAX (56) 457-4720
LA JOLLA, CAL
USA Washington Star N By Qwner 6.5 acres Soft chard, 38r. (5 pada) mamia home 178X9 9xpando, very large bata, oplopout Bidgs w/all new relal Reeffß, weil water farm chinery, much more $90K 509/738-2193
KIT. FAMILY RM, SPADECK, PARIO, AC” LARGE 2 CAR GAR.
BUAGLAA/SMOKE ALARMS, INTERCOM, AUTO SPRINKLER, NEAR SCHOOLS, SHOPPING TRANS, (408) 842-2562.
EAST ORANGE, NJ $13,050
HAMILTON
TOWNSHIP,PA:
IN THE FOGONOS $142,950-1 174 ACRE IN
DESIRABLE RURAL
LOCATION3 BD RANCH, 1.5.BA. LR KIT WEAT-IN, FAMILY RM7.
. FULL BASEMENT 2 CAR ATTACHED
GARAGE ASSORTED FRUIT TREES I PRIVATE. GURROUNDED BY 20 FT HIGHT LUELLIGE TREES I MOVE IN CONDITION 17202-5814-
Many SCOTTSDALE AREA
RETHIS CUSTON, D. 4 BA HOME INCLOBAN
VAULTED CEILINGS, FALSKIT. HARDWOOD FLAS', AND A WHIRLLPOOL TUB AMENITIES INCLUDE 3.FIREPLACES, À POOL ENORMOUS SUNDECK AND SPECTACULAR SIT DOWN VIEWS. EXTENSIVE USE OF GRANITE AND MARBLE. EXTRAORDINARY QAUALITY THROUGHOUT $1,395,000819-454-7971 ASK FOR DEAN,
OCEANFRONT COMMUNITY-PRIVATE HOME FOR SALE BY OWNER 5B.R.. 2.5 Bathroom ocean block home with. ocean views, large lot - 2 mies from Atlantic City, N.J. U.S.A., casinos. US $385,000, Call or write: Thomas F. Pender, 400 28th St.: Brigantine..N.J. 08203 USA (609) 266-8455
USA Central California
| SNGL, FAMILY. CUST RENONAL 3.5 milles of OCEAN FRONTAGE | 2 STORY 1200 SQ. FT.3 BD DESIGNER a targe parcels totaling 1852ac.
LR FORMAL DR. HWD. D
1 BA, EAT IN DESGNR KIT 20155 CT Between Cayucos & Cambria. CARPET, CAR PORT FENCED BAG | $14,100,000 CASH Contact Archie YARD W,PATIO, NEAR TRANS, SCHOS Hanson. Hanson Ent Ritrs
SHOPPING. 212-496-8162 212-74446| B05/434-2100 Fax 805-434-3520
1991 中學會考預習專欄
明德出版社
MILL & DALE PRESS
Accounting, (25)
M.Y。 Kwok
Partnership (1)
Partnership is defined as the relation which subsists between persons carrying on a business in common with a view of profit. The accounting treatment of partnership differs with the sole trader only in:-
i. Capital Accounts of Partners:-
Besides more than one capital account, the accounting of partnership may be done by fixing the original capital amount in partners' capital accounts and any subsequent changes, like profit and less sharing and drawings, will be reflected in partners' current accounts. On that occasion, both the partners' capital accounts and current accounts will be presented in Balance Sheet and together they forn the capital section.
ii. Profit and Loss Appropriation Account:-
Unlike sole trader's Prefit and Loss, the net profit of Profit and Loss needs to be carried down to the appropriation account in order to ascertain the profit sharing of partners.
The format of such appropriation account may be summarized as follows:-
A, B, C's Profit & Loss
Example:-
SCOTTSDALE STEAL
AMERING SPANISH HAHENDA
1. ACRE OLYMPIC GIZE SWINGPODL 400089.FT, HOMEW
500
FLOWERS &
MONTEREY
GIFTS
PERINSULA.
CALIFORNIA GROSS $394K AFTER 2nd YEAR
EXCELLENT GROSS (408) 649-6860 AGENT
SQ
RAMEY ROOM MARBLE&PARQUER DEAS, NEWLY DECORATED BY: ARTIST $285,000 BY OWNER 602/840-7775
TREMENDOUS INVESTMENT OFESS $1.75 MILLION
40 ACRE GLENDORA, CA REMETE MOUNTAINTOP. PERÒEL. ZONED FOR ACRE HOMESITES. CLOSE IN. SPECTACULAR VIEWS | MAGNIFICENT ESTATE SITE. ADJ, ANGELOS NAT. FOREST. (002)563-5211
HORTH HOLLYWOOD
*SECOND TRAVEL DOCUMENTS. YOU $255,000 OWNER MUST SELLI. |CAN SOLVE IMMIGRATION PROBLENS) 1400 SQ. FT. 3.BD.2 BA, 1. BATH
MANHATTAN BEACH, CALIFORNIA PARISIAN MAISON WITH OCEAN VIEW BRAND NEW EURO DESIGN HM IN PRESTIGIQUÍS LOCATION W/PANO VU. 370) SQ. FT. 4-80 ABA, FORMAL DINING AND LIVING ROOMS FAMILY ROOM 3 FRPLS, ROSE GARDEN $1,200,000 ALSO 3 NEWER HOMES AVAILABLE RAICED $650K AND $719K BILL CANUSEN OWNER/AGT, 213-316-3813-
校
EXCEPTIONAL
交
貼
INÝ.
OPPTY
I
BUILD FOR RESALE FAMILY RESIDENCE 2 SIDE/SIDE HSES. PALO.
ALTO. MOST DES, COMM IN NORTH CAI
AENTED AT $3100 CTY
APPROV : 8 TWNHSE PROJ› $850,000 INCLUDES ALL PERMITS/DAWNGS : PROP MGT „SERV „AVAIL, (415) 866-6980 FAX: (415) 424-8260 ATT MARK
HOLLYWOOD CA $205,980 | BESABLE LOCATION LOT 62 X 99 I WANT TREES + DUTCH POOL 2 BD.
13 X 11 MS. ED. BA. LA. DR. REAL WOOD PNL. LG. KIT. COVERED PATIO, 2 CR. GARAGE., SPRINKLER, AC, GAS H., NEAR TRANS., SCHOOLS + SHOPPING: (818) 769-7199.
STNVESTMENT OPP,
PRIME MINERAL RIGHTS SHREVEPORT
CUISINA2 PLOTS, TOTAL 212 ACRES.
BY OBTAINING THIS VALUABLE NEW ALL TILE, OTHER ALL MARBLE.'
WRITE TO: KIT GRANITE : MARBLE ENTRY ANWEWON IN MINERALS, OIL+ GAS $3,000 UNIQUE INFORMATION.
ZONED FOR COMMERCIAL + HOMESITES - DC PRESS L1 P. O. BOX 333, | POOL. NEAR SCHOOLS, SHOPPING,
SANTA ANA 6150, COSTA RICA.
TRANS. CENTRAL AC. EXCELLENT AN ACRE (213) 625-6684 OR (213) 681- COND (818) 982-4375
SPA465 ASK FOR MR. DUNCAN
The net profit of ABC partnership. is $100,000 before the following adjustment:-
nterest on Drawings
A:$5,000 8: $2,000 C: $1,000
Residential Construction Company Seattle, Washington U.S.A.
15m/yr Sales. 400 Lot inventory. Brochura PO Box 3474, Redmand, Washington 98703
USA Southern Califomia Laguna Beach 1 1/2ac estate Villa, spectac ocean & city
views, 2 1/2 blks to 'Woods Cove' beach, guest house, unique pool. lavish gardens, Add acreage avail $4:65 MII 714/494-4602 ; 492-7060
WEST NYACK, NEW YORK
TB MINUTES TO NYC, 40 FT BI-LEVEL ON 1/3 + ACRE.9ROONS 2 1/2 BATHS. PLUSH GROUNDS
WITH SOD LAWN AND BEAUTIFUERHAUSSIE
CENTRAL
WALL TO WALL CARPETING
LARGE PATIO. NEW BACK DECK OFF KITCHEN ALL CONDITIONING EAT-IN-KITCHEN FAMILY ROOM WITH SLIDING GLASS DOORS TO DELUXE
APPLIANCES LOCATED IN CLARKSTOWN SCHOOL DISTRICT, RATED #5 IN U.S. BY OWNER (914)923-8895.
kogpunting for. Goodwill with a changes in profit and loss sharing.
"Gondwill is an intangible asset representing the super-earning Potentials not revealed by the net asset book value. When there is a changes in the existing profit and loss sharing ratia, this intangible asset should be recognized and adjustment should be made in an equitable manner. This adjustment may take the following method:-.
PUBLIC LIB
Intereston Cap
Salaries to. Partners
A: $20,000 B: $8,000
·The Profit sharing ratio of A, B, C is 3 : 1 : 1 and the Capital amounts are:-
Capital Account Balances
·žas at the beginning)
A: $100,000
B: $100,000
C: $100,000
Current Account Balances fas at the beginning)
A $72,000- B: $31,000 C:$24,000
A: $50,000
The Drawings of the year
0 : $20,000
C: $10,000
Required: -
the Profit & Loss Appropriation Account and Balance Sheet Extracts.
ABC's Profit & Loss Appropriation Account
(A). A goodwill account is opened:--
Dr. Goodwill (the total amount of goodwi}]}
Cr. Individual Partner's Capital Account
(according to the old profit and loss sharing ratio) (Goodwill Account will be shown as fixed asset in balance
sheet)
(B) No goodwill account is opened: -
Comparison needed to determine the gain or loss of partners and the following table may help enter the adjustment.
[Share of
| Partners
Old goodwill ratio as per
old ratio
(A)
New goodwill [ ratio as per
new ratiol
南北九州
九州、艉身
HUGA : 730944)
*獨家首料
**參加人1
漢城4
韓國 韓國
|曼谷拜神團4
「曼谷、芭堤雅 芭堤雅、服秀 華欣、七岩、
| 布吉、芭堤雅
*布吉烟游P.
Share of
Gain (AB) or loss (A> B)
8682823
(8)
Gain: Dr. the partner's
Capital A/C. Loss: Cr. the partner's
Capital A/C,
允
攵1
持中華
$
$
Salaries to Partners A:
Net Profit b/d
100,000
B :
Interest on Capital
: B;
20,000 8,000
Interest on Drawings
28,000
A:
B:
C:
10,000 10,000 10,000 30,000
5,000 2,000 1,000 8,000
Example:-
Share of Profit
30,000
A, B, C shares the profit at 1 1 1 and they decided to change it to 3 : 2 : 1. The goodwill is valued as $600,000.
(1) With a Goodwill Account opened:-
辦理
台北機
Gross Profit b/d
000
10,000
Net Profit c/d
000 XXX
XXX
10,000 TOBLOOD
Journal Entries
Dr.
Cr.
$
$
Goodwill
600,000
Mr. A's Capital
200,000
Mr.B's Capital
200,000
地址:九
Mr. C's Capital
200,000
108,000
g
Salaries to Partners
Net Profit b/d
000
Balance Sheet Extracts:-
(2) No Goodwill Account opened: -
A
B
000 Add: Interest on Drawings DOU
Capital (as at the beginning)
C
000
f Interest on Capital
2: :
00
A:
8:
C:
A
000
13
000
C
Share of Profit (*)
Current Account
A
B
000
C
$
$
100,000 100,000 100,000
Share of Goodwill (A)
Share of Goochill (B)
+ {
300,000
A
× 600,000 200,000 600,000 300,000
X
+100,000
星加
本移民考!
R
x 600,000 = 200,000
x 600,000 200,000
0
預設,除
Balance Adj:
500
Interest on Capita! Salaries
72,000 10.000
Share of Profit
31,000 24,000 10.000 20,000 8,000 30,000 10,000 10,000 132,000 59.000 TATOCO
心
10,000
× 600,000 200,000
x 600,000 = 100,000
-100,000
新加坡生
Journal Entries
the balance after
Less: Drawings
50,000
20,000
Interest on Drawings
5,000
2,000 1,049
Mr. A's Capital
$ 100,000
ora ..3
76,5%)
香港人,有
77,000
37,000 33,000
门 the partners"
147,000 447,000
.4
Mr. C's Capital
There is no changes in Mr. C's Capital.
100,000
(*) According to the agreed ratio and share
Interest on drawings, salaries, interest on capital.
The
baoffected
above adjustment will current account in balance sheet, bud.