報日僑華
六期星日十月三(〇九九一)年九十七國民華中
(31)育教日四十月二年午庚谮夏
Examples:-
Bark
• Profit on Consignment
1990 中學會考預習專欄
明德出版社
MILL & DALE PRESS
It is the Account Sales given by
Kwok's Department Stores to Mr. Lee.
Kwok's department Stores Yuen Long.
12/1.Consignment-
Insurance
Consigament
3,000
1/1 Goods sent on
31/1 Consignee-
Consignment 100,000)
Salos
150,000
3/1 Bank-
Insurance
3,000
Consignment of Furniture (Ne. Aİ23) sold on behalf at Loe's Company.
• On Receipts of Account Sales
Consignment
31/1 Consigne-
Carriage
1,000
Selling
$
$
Sales per attached cutells eac
description
50,000
1/1 Goods sent on
Consigament 100,000;
31/1 Consignoo-
Salos
Expensas 2,000 Commission 5,000
150,000
31/2011. Đ
Paymon*5
3/3 Bank-
Transportation (Carrlage)
·10,000
Insurance
3,000
Accounting (23)
Consignment (P&L)
39.000
Sales Experses
Consstun 5%
2,000 2,500 14,500 |
31/1 Conslyngo-
150,000:
150,000
Carr lage
1,000
Balance due for walen payments
enclosed
Selling
35,500
Expenses
2.000
Coral'ssion 5,000
S
Goods Sent on Consignment
31/ Trading A/C 100,000 11 Consignment 100,000
M. T. Kwok
Accounting Treatment in the Consignor's Book (Mr. Kwok's Book)
Consignment. Accounts
i consormort of goods is the relation between the owner of the goods the consignor) ard ms agent (the conafgree) who agrees to sell, collect. The debis and store the goods on benalf of the owner. Feriodically, the agent. will send report, Account Sales, to the dener, teferating him the summary seles with the rebant. of expenses and Commission changed: There are. two kinds of commission, ordinary and del rudere Commission. Del Credere commission Bears the additional Commission charged by the consignee becouse the consignee undertakes to bear the bed debts incurred Lider the doasserment.
Goods sent to consignee (Mr. Lee) from consignor. (Mr. Kwok)
Consignment
$
14 Goods sent ch
Consignment 100,000
Goors Sant on Consignmont
Constgree (Mr. Loot
រ
$
Trading Account
31/1 Consignment 150,000 3/1 Consignment-
Carriaga Saling
1,000
Purchases
Less:Goods sent on
Expanses 2,000 Commissor 5,000
Constanmont 100,000!
Receipt of Cash from Consignee
Consignee. Lee?
$
$
|1/1 Coastynment | 100,000
150,000
31/1 Consignment 150,000 3171 Consignment
Carriage Seling
Expenses 2,000 Conmiss lon 5,000
142,000 150,000
1.000
3/2 Bank
Consignor's Expenses incurred:-
Consignment
3/1 Sonx-
Insurance
and
1/1 Goods sect on
Consignment 100,000).
3,000
-Account Sales:
It S 1 statement given by the consignee to the consignor snowing the summary of trading results, i.e. sales. proceeds, expenses and charges commission.
1990 中學會考預習專欄
明德出版社,
MILL & DALE PRESS
3/2.Consigree
(Mr. Lee)
142,000
הנוב
PAL
Bank
10/1 Consignor-
Carriage
1,000
50
Selling
Expenses
2,000
Issue of Account Sales and receipts
of sales proceeds
Bank
5
31/1 Consignor~
55109
$50,000
10/1 Consignor-
Carriage
1,000
Salling
Expenses
2,000
10/1 Bank~
Consignor (M, Kwok!
S
3/1 Bank-Salus 150,000
Carriage 1,000 Selling
Expenses
2,000
31/1 Commission
recelved
5,000
Commission Received
3171 Consignor
(Mr. Kwak)
5,000
Gross Profi profit an
Consignment
• On Remitting the proceeds.
Consignor (r. Kwoki
$
39,000
10/1 Bank-
31/1 Bank-Salas
150,000
Accounting Treatment in the Consignee's Book (Mr. Lee's Book]
• Expenses incurred by the consignee in respect of the consignment
Consignor (MC, KweM)
*મુખ સયુક Selling
1,000
Expenses
2,000
31/1: Commission
Received
5,000
2/2 Bank
142,000
150,000
150,000
10/1 Bank-
5
Carriage 1,000
Selling
Expensos
2,000
8.3 Iron rusts, faster in salt
because salt water is 3 het Ler electrical conducting, medium.
water
(a) Which of them wrli NOT displace
nydrogen from dilute acids?
Iron hall comand
8.4 Tron rusts faster
acidi
(b) which of the stable hydera
form the most
H
solutions
Decause accelerates the pss of electr by iren to formed a") ions.
Chemistry (23)
8.5 Iron does not pat
contact with a metal sabove it: ir the E.C.S. e.g. di
8.6 ir
15 10
R. Chu
coat ECS,
faster if it is in metal below it in
3.7 The diagram below helps explain
what happens during iron rusting.
UL 12 (Continued)
6. Dry cel
6.1.14
a convengaat slunce of
contenk
hijn
O conter+
02 content high
6.2
below.
virta set
5
mega
Ctn Gridiso Nyt hon. C. powder (1
It nedtrar internal resistance)
Maurer of Zhutz wad de2C1
man odactrolytel
Zac Cap the twẹ paich
6.3 The rel reactions in a day call in
USA are:
At merket Zr disolves in the
Arty!
At alamoder
electmivie paste.
6.1 Differences mustejtames of a
had used to walt
Pew
Now dry cell
fa) Po do i
Usnd dry cell
(a) 2'1 case is
corruded anc Domes thinner.
(b) True powertra
(b) The powder
bik.
mixture
lincones grey.
(c) The paste in (c) the paste may
Wet.
7. Corrosion of Metals,
7.1 Corrosion
dr cup due to Toys water.
any metals due to thwhst.incas Pat, Pan. swisstanges ntwer
12
mcide lion :!
7.3
in
Fi
st
y༼ ཀྟྭཱ{ས
41.
Kid Fever is Sepp and aparten stampey onto the
WW 100
isper.
8. RusLint of Iron
8.1 1 Conesian of
permante Patan
fle rust
Comparti, ly
a pontective
more
iran rusting. reddish-brown and "epresented
8.2 1m Bes! only in the presence of
both air and water.
Catrodic
POP.
1&1
10%
(a) The prin
rusting is process.
dros et
-iron
plate
Cathodic area
131
fegésion in aren trochemical
[b] the part of tror far f
water drop acts as the he
while the part of ares
near the edge of the water drop acts
the cathodic arca because water hear the edce contains relatively more dissolved air.
(e) First stage reactions
At the anodic area:
Fatti
Fatal - Pe
faxidation)
At the cathodic area:
ts)
282002) + 46 ~~~ 200 (29) (reduction)
The reactions above will be there are in water ta
increased if dissolved ions increase its corductivity.
{d} \lectrons flow from the anodic area to the cathodic arow inside the iron plate.
(e) 2nd stage reaction
(1) Oxidation of re2*(ag) to
(aq) by dissolved Dạt
(aq) + ©y{3} = 260
(2) Formation .of iron(II)
hydroxide
(aq) +30 (aq)
on standing
hydrated iron(111) oxidé (rust)
8.8 Methods of Preventing fron Rusting
(a) Grease/ail
(b) Paint/[nanel/Plastic coating (c) Tinelating
(d) Galvanising tron (Zone-plating!
(e) Sacrificial Corrosion
(4) Stainless
steel
containing high percentage of Or and Ni.
Question 13.1
* 2), M. A, E, F, Ca, Mg, go t symbols for the eloments, vht th Larger This wide in the depetivana Serge
!!
at 1 da brontomegal See pos
wowed ye being that boost rop five,
4
pod sing
for the lease stage cxide?
al Which of them is most likely
free in natura? (e) which of them could have its oxide reduzed by carbon but not by hydrogen?
fter some were chi
real strip -gel-plate
petri dis
following results
Observation
Gel gear magnesium strip{
1
romagnesium
and of
|| Hrod-zinc
Ign-leadi
Πρ
iu
Iron-copper
Gel eco from all tip turno blue.
() mixtures of aluminiuri
Trant11) axide ard aluminium(11) oxide and iron are heated separately, in which mixture will there be a reaction and Why? Give an equation of the reaction. (g) What would you expect to happen if з little powdered zinc is slowly added into an aqueous solution of silver nitrate and the mixture is well shaken? Giver an ionic equation of the reaction,
(h) Name a meta in the above series which is usually extracted from its molten chloride by electrolysis. (1) Ordinary aluminium metai shows little chemical reactivity towards many of the reagents such as water, dilute acids, etc.. although it has a rather high position in the Reactivity Series.
Explain briefly why this '$ 20.
Question13-2
PUBLIC
placed in
inside a porous put.
The pot with its content is then placed in beaker containing a copper plate in comper(II) sulphate solution, When closec, a current is register ammeter.
Key
Ammeter
(a) that 35 the purpose ot adding phenolphthalein indicatospe the
gel?
purpos
fadding
(b) What is the
potassium hexacyanorete(11 solution into the gefas (c) Referring to the in
explain why the go
any pink. (d) Referring to the ult in Iv, explain why geturns blue.
(e) In which 300 Would the. iron
corrodereádily?
brite the ionic equations showing the charges of iron during its
on.
(F) Describe how the zinc coated C'
iron (galvanized iron) protects it from.corrosion even when the zinc coat is broken.
Solution to Q.13.1
sy 15 the
(a) Cu or Ag:
it 15 because reactive tran hydrogen..
less
(b) because it is the most reactive
one of the elements listel.
(c) Ag because t
རྟུ
east
reactive one of the elements Fisted.
む
Zine rod
(d) Ag.
(e) Zn.
reaction
wild
Copper plate
1 M Z1nc
sulphate solution
1 Copper)
Sulphate
r - Besker
Paus pat
salutlan
(a) State the direction of the electron
flow in the external circuit. Explain your answer.
the (b) write the ionic equations of
reactions at the zinc rod and the copper plate rospectively.
(c) Why must the put be porous?
[d] [ what direction would the
Spuste
pats Chrough
porous pot?
Explain your answer briefly,
the
(e) Mould taene De any change in the
color intensity üf
sulphate solution?
coppe~(10)
Explain your answer briefly.
(0) Do you think the reaction above is quivalent to placing a zine rod in camper(11) sulphate solution?
its (g) If the copper plate changes
auss by 2 y at the end of the experiment, what would be the Change in mass of the zinc rud?
(h) Describe THREE changes you would observe it the zinc rod and 1 M zinc sulphate solution are replaced. respectively by a silver rod and 1 M silver nitrate solution.
Question 13.3
t
Four pieces of iron nails. cach coupled with different metu! strip were placed ir: separate petridishes containing gel with a few drops of phen:bokthalein indicator and potassium
The xutyan fetrate solution. set-up wak shoen AS in the diagram.
|(F) A
in the 'occur Mixing in and troni oxide because aluminium, being wore reactive than iron. can reduce iron(11) oxide to tron.
241 3Fe0- 41203 + 300
(g) Zirc powder dissolves and silvery
crystals of grey
silver are deposited. This 15 because zinc displaces the less reactive silver from its solution.
Zn(s) 2A (ac)-
;-/n2 * (aq) + 2Ag(s)
(h) %.
(1) Freshly-prepared aluminium metal is very roactive chemically. Ordinary aluminium is usually covered with a layer. ni transparent through aluminium oxide which gets as a protective layer on the metal.
Solution to Q.13.2
(a) The electrons flow from Q to P.
It is because Zinc Is MISTE electropositive thar copper. and hence has a stronger tendency to lose electrons.
(b) At the zinc nodi
Zn(s)
Zn2+(aq)
- 2
At the copper plate:" Cu2+(aq) + 2e -----
Cufs)
(c) The pot must be porous to allow the two electrony to make electrical Contact:
(d) The sulphate Fons would pass from the outs de to the inside of the porous pot.
This is because there is an excess of positively-charged
Dank
342 Consignor
(Mr. Kwok) 142,000
(7n2+) inside the pot which thus negatively-charged
attract
the
sulphate ions ($0) into the pot.
(e) Yes. The blue colour fodes off because there is a decrease in the concentration of copper(II) ions due to its deposition on the copper plate.
(f) Yes. The overal reaction is:
Zn(s) - Cu2+(aq) →→ Zn2+(aq) + Cu(s)
(g) M(Zn) - 65.4 g mal
2
MEC 63.5 g -1 n(Cu) deposited = 63.5 mol
According 10 the equations
-202+(aq)
following
+ 2e
Znts! cu2*(aq) + że ̄-→ Cu(s)
n(Zn) dissolved = n(Cu) deposited.
change in mass of the zinc rad
- 65.4 × 63.5
2.06-g
(h) The 3 changes observed are:
(1) Copper plate is dissolved. (2) Silver deposited on the silver
rod. (3) Electrons Flow From copper plate to the silver rod in the
i.e., external circuit,
the Current is reversed.
Solution to Q.13.3
(a) It is used to detect the presence of the hydroxide fons (OH) because phenolphthalein turns pink in the presence of OH" ions.
(b) It is used to detect the presence of iron(11) fors (Fe2+) because hexacyanoferrate(III) ions form a deep blue complex with iron(11) ions.
(c) This indicates that.. hydroxide ions
are present near the magnesiu
It is formed when magnesium strip. reacts with water and the dissolved oxygen.
2Mg(s) + 2H20{f) + O2(g)
· 2mg2*(aq) + 40н"{27}
(d) This indicates that iron(II) ions are present.near the iron nail.
It is formed when iron reacts with water and the dissolved oxygen.
2*(5) + 212008) + O2(9)
2fe2'(aq) + "(aq)
[[e) [rum corrode most readily in IV because iron is attached to a melal Tower in CS, i.e. Copper. The jogic equations of reactions involved are:
the
Stage 1: Fe(s): --- Fe21 (aq) + 2e ̄ Stage 2: 4re (ac)+02{g}+2\D{e}·
4Fe(aq)-10 (aq)
- Fe(OH)3(s)
Fo" (aq)+3GH ̈(aq)—-
3+
on
standing
rust (hydrated iron(II) oxide)
[(F) When the zinc coat is broken irun will be exposed to air. However, since zinc is more electropositive tran fron and has 2 stronner tendency to lose electrons to form ions than iron, so, iron remains unchanged while zinc is oxidized to zinc(11) ions, Zn2+(aq).
風南
許多爭雅劫案。
一黃伯骥道..「那些就接踵而來,故該行業的保險費
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們可行反省過背己怎樣對待在無國旅遊時 BLEKUAKCBaluz - exe
FIRE - YZRESH~
英國人唔愛旅遊,但他們總愛選擇那
的霈)族呢?
做到獎
些扥雙溫暖和常多的地方去,最熱門的
一
張庭
嬬佾! 示最完 來自珠 便的配
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