育教 息訊単兩 日四初月一十年已己釐夏
國民中
郭日僑
五期星 6一月二十九八九一)年八十七國民華中 (36)
引進外資。 「廣州日報的「探索與爭鳴」版,最近發表署名 .文章,抛出{一個提供研究的設想:利用香港股票市塲
外向型經濟的發展
·還有一筆不斷擴六的管到返休金,公貓金,其中信託基 裏面,包含着巨大的崩資,都急於尋找出路。香港本地 市場每天的成交額都在十多億至幾十億元,這兩組數字 文章說:目前香港有九千億元的鐡行存歎,股票
「廣州日報」署名文章提出研究設想 香港游資數千億元咁多
香港政府和聯合交易所對股市的運作照佈了許多法說,
• 文章指出 - 香港股票市場已經實現了專業化操作。
何不利用股市將其引進
行股票,上市槃資;二是和用廣州市在沿的部分企業, 公司的股份,取得控股權,然後以該公司的名為擴大發 指出,科服香港股市集資,一是減過收睹香港現有上市 便條作,廣州是華南的金融中心。我州對香港的抉晳 越秀企業有限公司,是珸港經濟重要的聯繫紐帶。 交 額也很大,影州市派駐香港的綜合性經濟貿易撖構—— 文章認爲:廣州利用香港股票市場引進外賓有許多
曾在克:王菩戳,,言滋獎狀立,其中廣州的
限制不正常的交易聯合電行 合與化、積極參與各種金融活動,對香港的股票市場有一定
化。從酒力舂 •
的收入持續增長,國際資金出源源流入香港,股票市場 謝券市場之一。香港不地市民投資心理家强,用於役
業姦長進行的調查表明顧i。 一,廠長們對下步承包不 一是怕廉政建設與管將會遇到更多的困難 道 - 河北省張北縣對企一冷,重要有三方面的资金、原料、燃料等都 ̇拺[河北日報 }報 ┐長們對承包由熱」後幾年緊縮政策不斐, 自主權少賣了力氣好處少是主因 「保證,企業的生產經
| 當大粗利用香港股票市谮的資令。 遒就是說,再港股票市場已約只做爲內地一包括廣州) 集資服務的餘件,栾州市的發展外向型經濟筒主面,應 ,希望香港讃券市場有機會成內地集資金的途徑,
|河北省張北縣一項調查表明
對於承包由熱變冷
企業廠長顧慮重重
。行,行行市對內地探取機構來管的業務上的便利條件。
上市以後,梁營良好,肯廣州利用香在股票市整供了 目前爲止,已有六家中資背的企業通過在港注册成立 點例,積累了經驗。
問或包銷、分銷等方面的服務,這便是廣州利用香港股 程度袀認識,可以爲廣州利川香港股票市場提供財務顧 以它們的名義上市,然後把資金形以廣州的投资项目, 經標中香港的標準,在外匯方面很共有-
足的實力。如 的公司耍得壓票上市的地位,這些共有中資成份的公司
容易爲疏港的投資者所接受,同時,一些中資機構近年 文章最後論:內地利用香港股票市場已有完劈。到
一百多烈,在余業結構,當理方式、曹準則等方面已
心足,經委系統承包到上
香表四程
不的
又去神若琴
「依靠工人多了, 姚幾年不同,講全心全意
有六藝,其中有的廠長 辦 承包成持猶豫態度的就要處處抟上海文件精神,加强對企業的宏 - 明做表態不準備 不健台,隔小企黄若加强企業點的領導多了 辦事,就很難生存下去監控多了,廠長自複
今長
少
他們看來,外部悌件如此
自主推力,國家明確今 「俗企業的廠長中,有的 二是担心今機該長 好說,很難墒出名堂葉
年緊日子了
·老頭子,你要過幾
部
台灣大專學生
如正會分配不公的問題, 一英提出今後要切寶解决, ,却得不到多少好處。中 但是担心資了力氣
厭惡選塲濁流行長島上,丽,出使該長們心 |海南治安惡劣
針對台灣年在選舉風氣敗壞,校園裏,
一批青年學生表示,十分壓時適無力與一招的收了行业“失時機地解决。
持槍犯案者衆 海南省公安部門最
爲此,有識之士周
無再沒有多大好處。另外在 一,承包必然對工人的,他的思想問源,重新、近在打擊非法雙強、 齒和私藏槍澗藥專項
選民」,將第一次參加投票。他們都以極分配打破了「關係大環境與小氣候,非法製造地义地上緡】
純淨的心情看待造次選舉。台大歷史系學|
彩
這起长 監查開的健
香記檔 關關。是娥
電與次保障 液
的
下承
關係配境處期包涵 關係,不與理承的 係,廠公小好包無) > 部長 與無幾的情
門與拉做個關,
百出,總覺得對還些人沒信心。陳秀珍彌,曾激化,報紙上也披運和線工的關係,部門,抓後持槍作案者二百 內電視上看到許多候選人打架鬧事,花招。可廠長的關係,矛盾就開檔次的關係,廠長與索的犯罪集團三十九個 生擞瓜琪表示,他對候選人不滿意,在報發醮」,將聚不好了人的關係,分配不公與拉一百多焉,破獲持槍作
最容易敗壞社會風氣。
候選人當選後一定會在社會中挽回成本,
說,她對暴力介入和選最厭惡。晡選的一
柔淡水工界的一位學生謀得,許多候選 國產名牌彩電愚弄消費者
,這些選海中的現來才會被淘汰 - 對於 洛槃,實不足取。只有民眾的水準提高
「人或事衆取寵及訴諸憐悝,來博取
和淨的「淑|遢盤為沒有心。
.己的理想和抱負?.. 候選人的所做所糊,只引起民衆悅感,通 馬通报的通病能否退出脫正的賢能?心將一
-都採取器張的手法標榜自己,採黑他人, 從畫些谔年學生各抒己見,可見許多
*起謀滿天飛舞。他還感到不解,為何人人 【辦事處被,、暴力事件不時發生,攻軒 近期號海活動感到好奇,又憂心。如 鸿滿二十败的台灣文化大學籍雨恆對 一為什麼沒有人能把栾偏激的言辭,談目
既不帶色也不出圖
還會
,彩眼不帶色,甚至不調性,其失望、憤怒的情緒不言而喻,於是 對國產彩葉質肚問題投訴高達一千七百六十三件。 費者協會和北京等四十七個地方協會統計,今年上半年受理消費者 他們紛紛向自己的「娘家」————消費者協會投訴告狀。根語中國消 美稱的彩頜提回家後,有些人發現事情押不像他們想像的那戡美妙 . 當消費者費了九牛二虎之力把一度被冠以「中國第一商品」
起火更會爆炸
零件,仍出現故障。 品均有輕重缺陷,買來四月就不能收肴,雖一修再修成换多次
·. 更焉嚴重的是,今年八月,雲南玉溪市民徐金汇家的「長
·在起火原因是彩冤有問題,並出具證明,但廠方却拒絕賠債。 中國雖設有消費者论命的機機,但對保消費者和侯的作用, 起火,令她家掛失一萬大千多元財物-鞍山市公安局消防處現邶調 二月,遼寧滿山市建築術件公司娜樂家中使用的「牡丹」彩运突然
-中華民國僑務委員會頒發登記證台教新字第一一○號
十二月
F巳己
二站
八新出
印承及行麵
贊育助產士張貼大字報 待產孕婦心靈禁上陰影
政遠組
「準嗲哋」考慮將妻子轉往私家醫院 首届青年節
另外,對於未能如 節目和活動的形式會以
注於政務的工作(立)一些富邊雙的大型運 ,這可有更多時間專、講座及研討會等另引起 1中大球場舉行的青年 活動,如在本月十六日 銘小組的黑務,曹氏視 書為主題,開設訓班 年之後的轉變。一本華攝) 去屆政務司身案中英 各韜的文藝,體育及社伯伯處將於毌年底啓用,以配合香港在九七 (倒)海寧國處長賀樂表示,新的香港船
新的香港船舶注册處將於明年年底啓
【特訊〕裢事處處長賀樂透露,极奇等支付。
|賀樂說香港已與美國簽署協議,
一般在一九九七年之後將蘿精適用。 用。香黹已與美國簽署協瀚,對抗莲 對抗導入的稅收採取互惠豁免安排的安全及打散的使用,連價值連同 收入的稅收採取互惠豁免安排,花路 。該協陔一九九七年之後將董纘適用裝及翻眜肚在内超過二千萬美元( | 合港幣一億五千六百萬元。
:猳樂昨晚在海運學會的過年會員 民革法案,特地產至於海灌及機場發腰筑被研究
曾樂獣新的港口获奥斯
雪;址地社糕
it
怨分區中
超分岛北
話
分班 急理硬線內调台 生市北台
内暢飲内胆
1990 中學會考預習專欄
明徳出版社
MILL & DALE PRESS
Accounting (9)
(i) When depreciation expenses is know
ur. Profit and Loss Account Cr. Provision for Depreciation.
Account
(ii) Presentation of Assets on Balance
Sheet
"Asset" (at Cost) Less: Depreciation to
Jake
XXX
Provision for Depreciation - Machinery
hinery
Second Year's Balance Sheet Presentation First Year's P & L
31/12/85 Bal. 670 2,000 31/12/85 P
2,000|
2,000
Machinery at Cost
10,000
P ¿ L
Less: Depreciation to date
4,000 6,000
S
4,000
12/86 Bag/d 4,000 1/9/06 Bat. b/d 2,000
[31/12/85 P &
2,000 4,000
Bal. b/d 4,000
Depreciation Experses
2,5001
3/1/87
(ii) Using Reducing Balance Calculation
(Assuming 25% depreciation rate)
XX
Year's P &
Second Year's P&L
T
It is the balance in 1 Provision for Depreciation Af
Machinery
M. T. Kwok
11/85 Bank
X Depreciation
Year: End: Adjustment - Depreciation(III)
Accounting Treatment
(B) Depreciation Provision
Method (Modern Method)
The old method mentioned Fast week.
has one very important drawback after the first year operation, that is, it tends to show the asset at its book value instead of showing them at cost which has been a main concern of managenment. From that, 您 developed. 目 modern method to record them and show the asset at
cost.
Account
Example: We use the same data last year (1.exMachinery at Cost $10,000 and will be used for five years without disposal value
2,000
10,000 31/12/85 Bal. c/d 10,000 10,000
1/1/86 Bukb/10,000 31712/86 Bal. c/a 10,000
Cepreciation Expenses
30,000-
Second Year's P&L
1/1/B7 Bal.d
10,000
(i) Using Straight the Calculation: -
$
Depreciation Expenses
First Year's Balance Sheet Presentation
10,000 Machinery at Cost Less: Depreciation to date 2,500 7,500
1,000
$/1/85 Bank
Machinery
10,000)31/12/85 Bal. c/d 10,000 10,000
10,000
1/1/86 Balab/d 10,000 31/12/36:Bal. c/d 10,000
10,000
First Year's Balance Sheet Presentation
10.000
Machinery at Cost
1/1/89 Bot₫10,000
Less: Depreciation to date 2,000 8,000
Temperature of the
mixture/"&
Solution to Q.11
(a) Ag2(aq) Ci(aq)
- Agcì(s)
HASO4.
· Na2SO4 + 2H D
{b} Val. of AgNOg required = 1.5 cm)
1 mol i mol
2 mol
n(KOH)
of
Let x cm3 be the volume of H50 required.
驗
香港荷李活道106至116號 電話:5-407738 圖文傳真:5-594238
華僑日報劃前程新頁「對墨慶||
費宜 熱線電話:5-467933
1990 中學會考預習專欄
片地出版社
MILI, & DALE PRESS
Chemistry (9)
Unit 5: (Continued)
5. Volumetic Analysis
5.1
Volume of sold added/cm)
At the beginning, the alkaly
R. Chu
is in excess and the acid added is
A standard solution of a substance is a solution of accurately known concentration.
the
5.2 The titration is a process during which the solution of one reactant Is run from a burette into a known
e.g.
of 25.0 cm3 solution of the other reactant until the reaction is just complete.
5.3 The end-point or equivalence point
of
titration denotes.
ล
that equivalent numbers of soles of the reactants have been reacted, i.e. the reaction is just completed. 5.4.The end-point of titratiori can be detected in a number of different ways such as using an indicator, measuring the pH values with a pH meter, measuring the temperature changes, etc.
Question 9
(a) What volume of 0.05M H2504 is required to neutralize completely 25 cm3 of 0.1M NaOH?
(b) 20.0 cm3 of hydrochloric acid neutralizes 25.0 cm3 of 0.04 M sodium carbonate solution.
its molarity?
6. Thermometric Fitration
The
essential
neutralization is
What is
reaction
in
H*(aq) + O}^{aq) H20(0)
which is exothermic, thus resulting
in a rise in the temperature of the reaction mixture, When an acid is added slowly into a given amount of an alkali in a reaction vessel, the temperature of the mixture will rise gradually until the alkali present is totally reacted. Jf the
temperature of the mixture is plotted against the volume of the acid added, a graph as shown below
is obtained.
at ance neutralized, giving aut
(a) Give Thes fohic ejcation precipitation reaction.
n
0.0025 0.00005
- 25
门
{b} Na2CO3 + 2HCT
heat and hencé causing the j (b) Determine from the graph the volume
temperature of the mixture to rise until cm3 of the acid has been
added. At this
the point, temperature of the mixture is the highest. Beyond this volume, any further addition of the acid will make the temperature to drop for two reasons: firstly, there is no more heat produced as there is no more neutralization taking place, and secondly, the acid added is at
Tower
temperature than the and hence lowers the The temperature of the mixture. volume, V cm3, denotes the end- point, as it gives the volume of acid required to neutralize the alkali originally present,
日
mixture
A similar graph, would be obtained if adding an alkali to a given amount of an acid ina reaction vessel.
The process of obtaining the end-point by measuring the temperature Changes during 百 reaction is known as thermometric titration.
Question 10.
4.05 g of hydrated sodium carbonate (NaCO3 xH20) was dissolved in water
and the solution was made up
Using methyl orange as the 250 cm2. indicator, 25 cm3 of the solution required 30 cm3 of 0.05 #H50 for neutralization. Find: the value of x in the chemical formula.
Question 11
5 cm3 of a 0.05 M solution of a metallic chloride is added into various volumes of 0.1 M silver nitrate solution. The mass of silver chloride precipitated in each case is determined and plotted against the volume silver nitrate solution added.
of 0.1 M
AgNO3
required
precipitate all the chloride ions? (c) Calculate the number of moles of chloride ions in 5 cm3 of 0.05 M metallic chloride solution?
(d) How many moles of chloride ions are there in one mole of the metallic chloride?
(e) If there are 1 mol of metal jons in 1 mol of metallic chloride; what would be the ionic charge on the metal ion?
Question 12
25.0 cm3 of potassium hydroxide solution and a thermometer were placed
a polystyrene beaker.
The temperature of the solution was noted. Into the beaker 0.5 M hydrochloric acid was added, 5 cm3 at a time, and the temperature of the mixture after each addition was, noted. The results obtained were tabulated as beiow.
5
45
30
殁
Vol, of Htc b
15 20 25 30 35 35
Temperature/E73.9 27.5 26.0 32.0 3.0 40.0 47.5 43.7 12.11.8 40.7 49.3.
(a) Plot the temperature of the mixture against the volume of 0.5 M HC1 added.
(b) Read - from the graph the most probable volume of 0.5 M HCT required to neutralize 25 cm of KOH.
(c) What is the concentration of the
potassium hydroxide solution?
Solution to Q.9
(a) 2NaOH +
2NaCl +
CO¿ + H_J
2 mol
Let y M be the concentration of
·NCI.
n(HCT) reacted n(Na2CO3) reacted
=
X
{25)(0.04) 20
= 0.1
Solution to Q.10
Mina X20) = (106 + 18x) g mol−1 n(Na_Cogoxin0). dissolved
4.05
1106 + 18x)
n(NaCOg*xH2O) reacted
4.05
25
=
(106+18x)
X
0.405 (106+18XT
30
mo]
n(H2S0g) reacted = 1000 × 0.05
= 0.0015 ma?
| Second Year's Ealance Sheet Presentation.
Machinery at Cost
10,000
| Less: Depreciation to date 4,375 5,625
END
= n(Ag*} precipitated.
> n(AgNO3) reacted
(0.0075)(0.1)
= 7.5x10-4
mol
(d) n(metallic chloride) in 5 cm3 of
solution
= (0.005) (0.05)
= 2.5 x
{e}.*
:
According to the following equation Na2CO3*XH_O+H_SUj 艹 Na2SOg+CO2+(x+1}HO
1501
$ mol.
n(Na2CO3*xH70} reacted ̇n(H-SO). reacted*
0.405 7106+18x)
0.0015
0.405
100 + 18X
= 0.0015
9.0
(c) Ag*(aq) + C1 (aq) AgCl(s)
1 mol
n(C?"} in 5 cm) of. solution
10-4
2.5 x
mol
104 mol of metallic
chloride gives 7.5 x 104 mol of C1 on dissolving,-
n(C) in 1 mol of metallic chloride
7.5 x 10
-4
3 mol
+2.5 × 10^
1 mol of metallic chloride contains 1 mol of metal ions and 3 mol of chloride ions, i.e.1 "formula unit" of the metallic chloride consists of 1 metal ion and 3 chloride ions,
the ionic charge on the metal ion is +3.
Solution to Q.12
(a)
Temperature of mixture/
50 50
20 10
30 40 Valuma of 0.5 M HC1 added/o
(b) Vol. of 0.5 M HCT required
- 31,0 cm3
(c) 25 cm3 of KOH is neutralized by
31.0 cm3 of 0.5 M HC1.
Let the concentration of KOH be
新
According to the following equation
KOH + HCY
KC1+
(25)(x)
n(HCT) (31.0)(0.5)
x = 0.62
31/12/86 Bal. b/d
4,375)
Provision for Depreciatium
31/12/85 Bal. c/ 2,500 31/12/89 P 3 L
2,500
4,375 1/1/86 Bal./d 2,500
31/12/86 P
1,875 4.378
Machinery
$ 2,500 2,500
10,000
(1/1/87/ Batt$70 (4,375
n(H2Sig) reacted =
4000 0.05
= 0.09905x mol
n(NaOH} reacted =
< 0.0025 mol
5 6. 8.9 10 11 12 13 14 15 volume:of 3.fd gay solution
addad/cm)
Now:
0.00005x 0.0025
.1
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不扣
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