9)育教日八月正年未辛夏
報日僑
Accounting (21)
• Format of Manufacturing Account
Name of the Company.
M. T. Kwok
This
1991 ***
LOS PARL
Mill BALE PRESS
Manufacturing Accounts.
If a firm, instead of buying goods, manufactures. its own goods and than sells them, we should prepare the manufacturing account to calculate the cost of producing the goods before the trading and profit and Ioss account were drawn ug.
Analysis of production cost: -
The cost of producing the goods may be divided into:
(a) Prime Cost: It includes:~
• Direct Material (*)
Direct Labour
Direct. Expenses.
*The direct material consumed Opening Stack + Purchase's
(b) Factory Overheads:-
• Indirect Materials
• Indirect Labour) · Indirect Expenses
Treatment of Work-in-progress.
Closing Stock
If all materials are used up and all goods are completely produced at the end, there is no work-in-progress.. However, if some goods are not completed at the end, the semi-finished goods will be treated as work-in-progress and should be deduct from the full present batch of cost. At the same time, the beginning balance of work-in-progress should be added into the batch. represents adjustment as follow; -
Prime Cost.
+Factory Overhead
Production Cost before adjustment + Work-in-progress at the beginning
Work-in-progress at the end Production cost of goods completed
Add: Purchases
(Production Cost of goods) XXXXXX
(*) This figure wii; be carried down. to the trading account and
replaced the purchases. item there.
Manufacturing Account for the year ended Date
Opening Stock of Raw Material
Production Cost of goods. XXX Completed c/d (†)
XXXXXX
五期星 日二廿月二(一九九一年十八國民華中
kages and Salaries:- Direct Labour
Wages and Salaries:- Indirect Labour
Plant Depreciation:
Factory Rent.and. Rates
Factory Lighting and Heating
Factory supplies consumed
XXX
Plant Insurance
Carriage Inwards.
XXX
General Factory Expenses:
XXXX
Purchases of Raw Materials.
Less: Closing Stock of:
Raw Materials
Carriage Inwards
XXX
Cost of Raw Material:
Consumed
XXX
Direct Wages
XXX
'Returns Outwards
ABC Company
Manufacturing Account for the month ended 31st Dec. 1989.
270
150
85
35
120
18
10
6.1
1,250
60
25
.Prime Cost
XXX
Factory Overhead: -
Stock of Raw Materials
| Production Cast of goods
Indirect Wages
XXX
1/12/89
550 Completed c/d
2,104
Plant Rent
XXX
Add: Purchases
1,250
Plant Depreciation
点
Carriage Inwards
60
Plant Expenses
XXX
XXX
1,860
XXX
Less: Returns Outwards
1261
Add: Work-In-Progress
Stock of Raw
at the beginning
XXX
Materials
XXX
31/12/89.
500
525
Raw Materials Consumed
Direct Wages.
T.335 270
Prime Cost
1,605
Less: Work-in-Progress
at the end
Factory Overhead::
XXX
Indirect Labour.
1.50
XXXXXX
Plant Depreciation
85
Plant Insurance
10
Factory. Rent and Rates 35.
Factory. Lighting &
S Heating
120
Example:-
Factory. Supplies
18
Prepare the manufacturing account. from information of ABC Co at 31st Dec. 1999.
the following.
General Factory..
Expenses...
61479
2,084
550
Add: MIP 1/12/89
420
420
.504
.500
Less: WIP 31/3/89
400
400
104
2,104
1991 中學會考預習專欄
●明德出版社, MILL & DALE PRESS
Chemistry (21)
D. LAN
Applications of Concept of Equilibrium in. Industry.
5.1 Contact Process manufacture of
H2504
The main process involves the following reversible reaction.
25019),
250(9)+02(9)
AH = -188 KJ-mal
Theoretically, the yield of $og(g) may be increased by using., "..-"- May more air (because it is cheap.
and available),
(b) a low temperature (because
forward ̇exothermic),
reaction
(c) a high pressure (because.id; of..
moles: of gas. in the
side is greater).
THE TRANSACTIONAL ANALYSIS ASSOCIATION OF
left-handed
Stock of Raw Materials 1st Dec. 1989 Stock of work-in-progress 1st Dec. 1989 Stock of Raw Materials: 31st Dec, 1989 Stock of work-in-progress 31st Dec 1989
However, the reaction is too slow if the temperature is too low and it is too expensive to build a reaction chamber to stand: against too large pressure...
Thus, in practice, the yield. js about 98%% by employing the following conditions."
(a):about 450°C;
(b) 1 atmospheric pressure,
(c) a catalyst (Vanadium(V) oxide,
5.2 Haber Process in manufacture of
The main progesi following reversibl N2 (g) + 3H2 (g)
△情
Theo
the yield of NH2(9) may be Fagedy using {a}ahidehuskure (because no. of males of gas on the left-handed 'side ds'greater), (b) a low forward exothermic)..
ice,
in
yiel
temperature. (because
reaction
reasonable
Nis
high obtained by employing the following conditions.
tmospheres of pressure.
HONG
(c) a
Question 11.1
st (iron mixed with a
mount of Al2O3).
A gaseous fuel called.
the
gas" is
is
obtained by carrying out the following. reversible reaction at a temperature · T: and pressure.P.
H2O(g) + C(s) → H2(g) + CO(g),
& H = +x kJmal
-1
(a) What effects on the rate of forming -water gas would the following
changes have2.
Carrying but he reaction agai, temperate Treater than T Passing onder pressure
i. Addinged suitable catal
(b) What effects on the yield.of water
gas would the
?
Using a
following
température smaller
than T for the reaction..
ii. using a pressure. greater Char
P: for the reaction.
iii. Adding a
to catalyst
the
: reaction chamber. iv.Passing in steam under:a. high
pressure.
Expiàin your answer briefly.
Question 1.1-2
When bromine is dissolved in water, the. following "dynamic equilibrium" is. set- up in the solution.
Brg{aq) + Hż0{1} orange yellow
= <${q} ¥
Br (aq) + HOBr(ag) calourless
(a) Referring to the above, reaction, explain the meaning of "dynamic
equilibrium"?
·發售
(b) Describe what you would observe and explain briefly your observation in Feach of the following reactions.
Adding aqueous silver nitrate solution dropwise to 2 cm3 of aqueous bromine solution.
it. Passing sulphur dioxide yas inta 2 cm of aqueous bromine solution, M
iii. Adding f sodium hydroxide solution dropwise into 2 cm3 of aqueous bromine solution.
ution to
{a} i.
decreased. (b) 1.
forward'
endotherm
temperature
equilibriu
Teft.
Cincreased.
is increased.
is increased.
It is because the
1:3
the the
Decreased. It is because there is a greater number of moles of gaseous substances on the right-handed side, so, a increase in presurshifts the equilibrium tion to the left.
iii,No effect. It use a
catalyst speeds AP00
both the forward and reverse reaction to'the same extran www
Increase. It is because an
increase insure of steam
will shirt be equilibriumi
the right.
position
Solution to Q.11.2
(a) A "dynamic equilibrium is resulted
from
two opposing changes (reactions) proceeding at equal rates. Thus, when the above reaction is at equilibrium," the rate of forming H*(aq), Br(aq) and HOBr(aq) from Br2(aq) and H20 is equal to the rate Br2(aq) and Han{2} again.
(b) i..
forming
The solution becomes paler in colour
and pale
yellow precipitate of Ag8r is seen. This is because the precipitation of Brions as AgBr shifts the equilibrium to the right, thus lowering the. concentration of bromine.
The
colour..
solution becomes paler in
This is because S02 reduces hypobromous acid (HOBr) and hence shifts the equilibrium to the right, thus lowering the concentration of bromine,
SO2 + 2HOBr + H2O = H2SO4 + 2HBr
iii. The solution becomes palerin
coldur arid finally colourless t This is because NaOH.
neutralizes the H*(aq): and
shifts the equilibrium to the right,. thus
lowering the
concentration of. bromine.
手名報辦代月下局試考
PUBL校院內國同聯大北
生科本區港香收招
可均答作英中試考日四廿至二十月六
章簡生招閱須定規殊特有考報生灣台
間九
不焊報考。 香港教育工作者聯者先至會所(九龍彌敦 事處一九龍新裡廠造十七號」!|| .. 報名地點一香港考試局新鈾崗期 二時至四裤!星期六下午、星期日及公眾 曲「每日由上午九時至正午十三時;下午 九∶年1月一日至二十六·游公路 一乙一報名日期及地點:報名日期:一九 特殊要求。但由于地移居香港未滿一年者 科班的文件。西符合個別科或專業的
道、一立中國旅行社下》
大廈三樓,两厅分社;香油打尼高山禾,但門
均簡 尚一)報名長及招生继龙:報名友及招生
織組合聯校上專六
心中
究研技科纖光
尚正在會後表示,
辦法及特殊規定參閱招生簡章。.. 作個別考慮,我批准禎微交逾期附加費。2. 有關台灣學生報名的試總
• 請特別注危:香港學生不得此忑或委託他人代交報名申請表。逾期報名中諸將由本局校书 虢计技的研究, : 墳妥的報名瘓(有關報學校志氣及考試科目等資料,請參開招生簡章】;身份證;修 佑。他亦透露六大
31-4號、 道18 號地下,元朗分社:新界元朗教育路 中心游地下,墨國籍社:新界豬開青山 七號香港考試局海外考試組,並須附上是合讲究,耗資港直 取報名表函件須寄往九龍新能糴術和 闔技術運用題 台
坡分社:九龍觀塘爭號角道3000-2號裕民 商敢於報名期內在上述報名地點攝索。索 本港各大專院校正就当
角公社;九龍旺角洗农街62號二樓,對
·港仔大粱223-27 號利詁商場地下門號,批 16岁 號富大厦地下,香港百分站:香 崔頓中心地下,北角分社;香港祜華道 院校將合組合作中心
萬,二十萬由政府資
【丁一報身高:報考人士須攜備下列有關證件,親生上进其一般豹點辦理報名手械
除中國語文學大語科外;萼生在其他科目考試中可選用中文或英文作 [東)其他辂項1考生可在考試中使用無文字頭示設備的計算器; 撰》 由國內惟精編訂的以上各刊物,現正在本局新抽崗斯事處刊物組 - 於報名當日花任何情況下,考生將不獲说遠已繳付的考試費。 (已)《考試大湖》,《英語科考試指導叢書》,《花年試題運許分 (戊)報名考烏山埔:報名考試費用爲每考生三百五十港元。該費用會師
門不簡單的學問。 轴承擔的責任愈来愈大,都是處理課室裏的問題,已經是一 誠,希望能幫助學生至人成長。然而面對變遷快速的社會,故 當每一位敎師開始投身於舊學工作時,他都-
滿着一份热
我 相互影響分析結構爲主 榮實用心理學在課室之應用 港大教育學院在職教師進修資訊
進教師的覺察力及自我成長。
師生不同的自我狀態對 通所產生的影響。 parerit)、成人(adiolt)及兒童(child)。本課程 音探討 調每個人都有三種分離的自我狀態( Ego states ) :父母
忠是認可的一種形式。本課程將深入探討教師的撫慰對學生所 面,本課程同時會集中以下三方面的探討.. (一)撫慰(STORKING 一,在相互影響分析法中,据 ..本課程將探入榜討過理論,除此以外,爲照反實用的时 TRANSACTIONS) HOEK=8
遠到「我很好,你也很好」(I'm OK, Yas are OK 的狀 我了解和了解別人的方法,幫助個體改善人際關係和溝通,以 海面 - 認爲個體特潛能改變自己的生命。此理論更詳祧概述自 用在團體中。相互影響分析法強調人恪的認知、理性與行器的 是一種互動心理治療法,可以應用在個辨治療中,但更適育廳
·相互影響分析法[TA)是拍恩(Eric Beme)创立的,
的影響。 略。太課程將探討師生一般使用的策睹及這些畫略對溝通產生
·本课程的講者 George Admas 是香港租可影分析協會( 區負面的。通常在不能達到社互溝通的醒號下,個體會使用策
【教育學院查詢 從速報名如有任何疑問,可向香液大學校外課程部或香港大學
的建議。本課程定於本月二十五日正式開課,冇興趣人士,請 -及香港,相信憑著他豐富的教學經驗,必能提供教師們更實際
HONG KONG)的創始人,他曾任教於德國、瑞典、中國大阵
狀以
區
缀
學中夜
例基銘基夺 从譯藕基基念红燕颥纵拹集至公錦銘基基同池籍纸弟儿英
美國公立社區大學
聯合招生講座
日期..一九九一年二月廿三日(星期六)下午二時正 地點:九龍尖沙腾廣東道3號香港酒店6樓現水
1. MORAINE VALLEY COMMUNITY.
COLLEGE
2. OLNEY CENTRAL COMMUNITY
COLLEGE
3. FRONTIER COMMUNITY COLLEGE
4. LINCOLN TRAIL COLLEGE
5. WABASH VALLEY COLLEGE
6 SKAGIT VALLEY COLLEGE
7. STONEHILL COLLEGE
3. BUNKER HILL COLLEGE
中華基督教會香港區會
聘請中學各科教師
一、本會文法中學、工業中學、職業先修學校及特殊學校聘
請各科教師及工場導師。
二、申請日期由即日起至三月廿三日正午十二時止。
三、申請人須認可大學,教育學院畢業生或同等學歷。 四、索取及交回申請表格地點:九龍太子道一九一號馬禮遜
紀念會所二樓本會辦事處。 五、九龍真光中學及各夜中學請迴向各該校申請。
中隄小院
名
變
役
聖類斯
夜校
地利亞
夜校
⋅提供跚進修蹶悭
·不必TOEFL 没赚
*齿年孿齉+生活的US$10,000
座位有限・電約留座
路德國際教育中心
INTERNATIONAL
「盖他尼瑞術影彌厲風腱發性喷道由当事漭明尼瑞仙霸米花林臣福!
AND ANNURBON WHA
+-
號號
號
+ KOMINAL-
--
會考綱要速成班
師資:所有祛師均笃鞞驗聚富之中五菲魯班蒻師 +--- TREA 生 上讓時間:纽料亚洲上带尚小時,
課程分十節 開課日期:一九九一年二月二十一日 星
上課地點:
2-13
546 CUBS
743 9313
VERONICA MWAVE
ALMI KAMA INA:221 A
462 4134
443 9315
389 3789
A ̈BROTADESSASIRALAMINAARISEL kotce---ARKALLAZOOŁZAZOμ-LOAŁA
AROAAL ZAROLMAA-MO ALMORAL-RA-M LAT-O KNOATA-ARAINO CARAB EMBODA. A&- GOZADARGAŁ LAOMLA-EAA-LABLA
JO LAOR: OE-PLAAS PIADAS MERET-ETA
ME GJAKOVA D# [561-5, 1796
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LUTHERAN
EDUCATION CENTRE
九龍彌敦道27-33號良士大廈5日
7226870
企耘歡、賴
石林、許富潮、徐被判、點盤安 帽、沙希堯、經永芬、陳佩芸等‘当眩, 说明,何嘿,上迁范、黃建國、英寶嘿、嵊州
留意下列各項細: f屮報名資格:年腩不超過三十五 科生香港風書武,將於本年六 二十四日出行。香港學生欲報考者,務請
育體 日八初
三分了。東方一向以來都是缺乏前臂”的月
- 自從黃
NG (
洲家
來操 - 黄利應該財 的表現是舉足輕重的, 友建立了默契,他今晚
利加盟後,此一問題有所改善 - 坦 鍾浩然
一兩隊今晚可能列陣如下: 港府
5
、黄偉德·張金華. 黃耀文瑟頓 偉忠
而港會每仗必拚助
刺
端羅基
·朗尼根 亨 打 瑞尼斯·華倫泰
·羅素,尼迪亞·羅拔臣 加迪達先後建功。.. 基斯禕治柏拉迪如排山倒海,艾古斯、尼爾·彭利盘、賽尼及 四射,在他製造黃金機會下,葡萄牙的攻勢 效力皇家馬德里的翼鋒富達在今仗演出者 賽事,葡萄牙在主場以上比〇大勝馬耳他。
荷個3
「場如能取得一分或以
馬志强 兆怡
“由於兩隊實力相差太遠,在可容納九萬人
5:23
10223
4 2 0
Q11:
10 17:10 9
91413
璞
2447
·费和商得球 失球 鹹分
體育理事會會長格龍馬里尼提出。
「足聯決定禁止晚上在各省會進行足球赛。 倫多納和反對腿有暴力委員會會商的結果。禁 根據阿根廷足聯的新决定,原定廿二日晚 較好做。
,十八日作出的透決定是阿根廷足聯主席格 止晚上在各省會舉行足球赛的建議是由阿全因 | 杯賽仍可在晚上進行。這是由于這個杯赛在阿羅馬在都難以二比〇祜主确的祖雲逸
• 但阿根廷足聆有關人士證實,南美洲解放里亞。 腳巴治禾及勒斯達尼分別建功。
羅馬將力戰AC米蘭,而拿坡里則越森多 根廷舉行的場次極少,警方的安全保衛工作比斯,兩伙会計以三比一淘汰對手出急,德協國
建議停止。
·原定在聖菲市舉行的兩支球隊的比賽也被警方一。
華僑教育的
皂玻里做著馬勒當拿的穿针引綫,以
合計以一比口淘汰對予選身四强。一來 _AC米蘭作客以北購和巴里,兩回合·黃副 女西;张社一女T工具和 §擊退保备章,首次回合共計八三庄二臀級。 :綠社 男丁贵利社 女乖:黃浦攵艺:
悖於總部载行回底紀念香港规精陪同曹主席以 三十分,香港女董事總 - 到時將由副會長及痍龍形。當晚发蕖煙幕隨即進行, 【特訊}晚六時士夫人,主席是曹金 夏利里均太平神士代 ∵隔镇典Y新泰國 女童軍今有活動「年慶祝活動」阏備貝姊妹。至於靜思日基金 绅士將由副會長及香港 慶祝七十五週年「香港女童軍七十五迥一想念其它池方的女道軍委會主席超过学怨太平 ◎名獲助大足需要將市國際事務委員會主總監席同主持∶发葫
儀式活動:「香淮安坑江宛婚儀式開聞今年慶祝 香港漢文師範同學會
]、[
的,飯前學選某海茨的日子,全世界女
一特以一香港漢文保筷同學會日昨慢九號
籃 二韻資顧問陳子鈞大律師主持頒獎。 圖:香港漢文師範同學音新春團拜,圈爲洗衣沉二十二號函暨鄉後漢茆學校禮塏举行許 (港訊)香港考試局宣布:一九九一體」、「加思彐慶 貝登堡葯用伉間舉行辛未年新春團拜 新春團拜},故官都用设心與友誼, 性備去,與台养除 會首長、理監事及藝良夜 獎學金,由理事長劉甜富安顆在在訶盟主持
·未年前春图片,同時頒發會員子女生園校學生
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