1991-04-04 — Page 9

19 育敎日十二月二年未辛膺夏

B

1991 中學會考預習專欄

明德出版社

·MILL & DALE PRESS

"Commerce (27)

Documents used in domestic trade.

·Studyinee

- Areas

The main studying areas in this unit include:

Sues documents,

3. furictions of the business o

S.K.LAL

b. types of documents used in domestic trade and its functions.

T1, Functions of Documents

The use of business documents 'are' essential because they achieve the following functions:

a. To serve as written records

They are used to provide racard.of. proof of transactions

''' between buyers and sellers.

The records can be served for future reference.

b. To ensure no confusion about the details of business.

transactions::

confirmation of business

of business information or the

c. To facilitate the acquiser the compilation. of business

d. To provide the basis for

statistics-and the operation of system of

Accounts

III. Types of Business Documents Used in Domestic Trade and its

Functions

1. The diagramatic representation of documents between supplier and buyers.

flow of business

The flow or order of documents is presented in the following diagram:

1. Receipt

(From Supplier)

1. Statement

Account

(From Supplier):

h. Credit NoteA

afBy buyer)

ir of Enquiry

Debit Note

(From Supplier)

g. Trivoice

(From Supplier)

f. Delivery

(From s

Documents are passed in a specific

between supplier and buyers:

b. Quotation

(From Supplier)

c. An Order

- (By buyer)

d. Acknowledgement

of an order

(from Supp

e. Advice Note:

(From Supplier)"

Mperaasactions

2. Functions of the main types of documents used in domestic

l Letters

聯合考試委員會晋对教育文憑試

英國普斯中學教育文憑就

'''各有遢試將分別於下列日期開始供行

倫敦大學普通教育文憑試

劍橋大學國際普通中學教育文憑試 董

trade

2.1 Letter of Enquiry

of enquiry are sent from a cushameroone

HO

對四號敎育報告書意見

作的語言問題建議,

語文分流教學的故事中

子畢業教師公會

大學 改革“他商缺乏祝排及高效

華僑日報教育版主編

中學會考預習專欄

國際學校擴建 下月八日辦電影籌款 被香花中心 美總商會支持 同國民

百元正,數賦有限,計票變速,計畫觀當中環太古大夏

登後,請在指定位置簽署? 1 香港考試局經於四月初開寄以下

在考證,可於四拜六日至十日在辦

英國四項文憑試准考証 港考試局已郵寄予考生

15 科課程分日刊登

HAVENT SALVESTRELLES

EVESELEINER MILL &

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星期一

星期四

物理科

办俊彥先生

中語文科

星期二

其本人之香港身份證及考試費收條觀到群涌出爵洋五十七號香港行忒

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桔绍基先生

星期四

·辦事處裢理補鎖手續。

經清科

歷史科

地理科

生物科

大爲先生 李仲強先生

“冯. 政先生

陳炳輝先生

賴饟明先生

周淑爾女士

星期二

·經公科

重腦科

數學科

化學科

郭文德先生

蔡澍南先生

盧偉傑先生

朱宏林先生

星期五

星拼六

星期六

星进六

殺人的說,你可能代拉止COMMEROTE

報日僑華

several potential suppliers. They seek to request for

information about the following details:

a. specification of the goods,

b. orices of such goods,

d. date:

pole and place. of.

d.terms of payment.

of delivery, 'and

Upon the receipt of the necessary information, customer can compare the different terms of sale. from the suppliers. The customer can then choose the best available supplier to purchase. In some simple cases, the necessary : information wit1. befmediately available

I telephone call:

In reply to a letter of enquiry, the

quotation, which is an offer to supply a may send al

price, to:the prospective. buyer include

Cat a you

Ca quoted The quotation may

a. catalogue, price list or brochure as promotion use:

b. the terms on which the supplier can offer, including

any trade discounts available,

c. the arrangement of delivery, and its terms.

̇d. the available supply of stack, and

e. the quoted price to be estimated or updated.

The prospective customer will place the order with the. Supplier that offers the best terms.

2.3 The Order

The purchase order is a document sent from the buyer.to the supplier to confirm the acceptance of the formal quatation

An.order should.always state the following information: a. names and addresses of the buyer and the supplier, b. quantity and description of goods required as well as

「its catalogue number,

c. prices agreed,

d. place and date of delivery on which the goods are : required,

Any confirmation of the purchase order must be dated and signed by the buyer.D.

2.4 Acknowl

of our may

of an order

Al and use anament of order may send from the supplier

to buyer stating thats

a. the purchase order has been received,

b. the quantity of the goods can be supplied,

cathe stated prices are accepted, and

d. the date of delivery will be on schedule.

will require the buyer a banker's reference The

reference before the goods will be supplied on credit on that the new

"favourable reference: wilm buyer has been reassure the Supplier:

Lorna.

financial

capable of paying for the goods.

2.5 The Advice note/Delivery note:

These: documents may be used in different ways by

different suppliebe shat the goods of the order

cseparately from goods by the

The advice note

upplier to advise the buyer

The bayer can kenquiries about

Goeido not arriae shoreya

when the

「iv.

The delivery note will be accompare the goods

The driver or deliverer must obtain signature as proof

very that the goods have been received by the buyer ovent representative. The duplicate copy of the note returned to the supplier..

These two documents should contain the followo information:

a.names.and addresses of both the supplier and the

.buyer, and

b. quantity. and description of the goods.

delivered,

c. place of delivery.

being

·Prices are considered confidential and are not included. on these notes.

2.6. The Invoice

心

The invoice has been sent from the supplier to the buyer .advising the amounts of payment for the goods

purchased.

It should include the following information:

·出工作小能研究非師

專敎育上 - '預科學位 資格的預科生升讀各大 專院校;以及將成立特·

新財政年度將增加藏

建議解釋。

四期星日四月四(一九九一年十八國民華中

a. names and addresses of both the supplier and the

buyer,

b. the reference to the invoice number ánd the buyer's

order number

c.date of invoice.

d. the:quantity and description of gdods supplied,

e. the unit price as well as the total amounts due,

f. terms of payment, including any discounts for prompt

payment, and

the letters E. &0. €.

The letters "E. &. 0. E." stand for terrors and omissions. excepted. This reserves: the right of supplier to correct any cerical errors in the compilation of the invoice at a Tater date,

2.7 The Debit note and Credit note:

「The debit.note.is sent from the supplier to the buyer to .correct undercharges on the invoice. The effect is to

increase the amount which. the buyer.owes..

It is used when:

a. the amounts listed in the invoice are undercharged,

or

b. more goods than that shown on the invoice have been

: despatched.

The credit-nate is Sent from the supplier to the buyer to reduce the overcharged amount on the invoice. The effect

fect is to decrease the amount which the buyer owes. It is used when:

a. the amounts isted in the invofce are overcharged: gr b. incorrect types of goods have been returned to the

supplier, or

c. any damaged goods (without replacement) have been. T: returned to the supplier.. Errors and omissions have to be corrected or adjusted by the issue of these two notes as the invoice must not be Taltered...

2.8 The.Statement of account

The statement of account is usually sent monthly from the su

' 'supplier, to''the regular and frequent buyer

and showing the

sumarizing the business transactions. " should contain.

total amounts due. The monthly.

the following information::

a relevant reference numbers of all invoices as well as

its dates of transactions,

b. the outstanding balance from the last month,

c. the amounts to be adjusted by debit notes or credit.

notes, if any..

d. amounts of payment received against

'balance,

e. the total amounts due for payment,

outstanding

f. terms of payment, if any, for. prompt payment; and g. the letters "E. &0.E"

2.9 The Receipt:

Receipts are sent by suppl fer tà the buyer' as proof of payment..

However, they are not. usually issued because the buyer

always makes payment by cheque; he can keep his monthly bank statement as proof of payment..

Self-assessment question

- Why are documents. necessary: in the day-to-day business

transactions?

& Indicate the: similarities and differences between the

* following pairs of business documents:

(a) a debit note and a credit note, and

(b) an advice note and a delivery note.

the following documents used for:

note, and

note?

tinguish

Order:

between an order and an acknowledgement of

5. Why do documents always include the letters E. & 0. E.!?.

6. Briefly describe the essential features of the following

business documents (a) the statement of account, and

度年政財新組小育教局兩

助資育敎園幼高提

加增幅大庭家惠受

位學六中用利份-

展發專大合配

歷資師敎位學邦聯英非估

評

組小

學壇廣角鏡

中華僑教育 華僑教育罰」都有火 若遠,

學有所影响。

以上的甜海味 - 大都 脞恒被武战點而敬重证言行,正點癌分的 情园南站相度。由於运到蒂緣故,很蒸東西,如何求馬,就枏信他們子女會在學校犯 相反地,在一些苟市颂製開辦了一座「子乚」,當年子女祀菇時,他們曾走 「點囧啯他們日後非一眼便毕生同犯制而被正缺點,但是襄發現 可得到接排果,學生因朗,但府攴跟选學校地絕本性質然钻予學生 在场豐兩年蓖學生涯中,安香亦見過

些佳我要诚的书情來,雖然事情還未明.

「在助必设 - 拜過必 在每一個心會裡,賞業的界说能以

稚牌被免學費的資助

額,而政府對幼稚園的

七点四十二個'增至1 「退庭,出去年的五千 萬元,估計減免學費 性助將遠二千一百四十

點,小過兩大過的拒運,

未必可以應用於所有環境,可成效苔是想

另外,他亦透露动

希予適正志分;而劇罡的发失非敬瘞捏度、一些學校就讀,於是就只好一些次一的植觀念,他們會想到假使将来再在讲,

這種賞锁方法 - 在某個程度上,是可收無来,於於便用一些一朝凤;王少

F

番訊)所屬教育 昨日表示,當局在 稚園的敦育質素。

學年應增幅將爲百分之 推園教師的薪酬,在新 將中六學仡2號及-

份|軒掊斯上學產業

上,常局自2店加盏站的學生名單,以便若有之 有關 第三、梅蒂·能力低降,比起高文本 失率比徒年下跌百分之二大林院校及事公布收錄 學生經设訓練後,使用後方能以「全城的孜 文,此讲演方式導致华 栞府組攝會更健全 的敦生升讀大事院校;及可別工作小組,估非英輔導工作由全體教辘 北開與一般枰日學品 更多時瞄過學校午活· 陕祥·凡菲防患未然, 此條列爲學生悉的话, 冮夠奇符 合吽資格的預整製業作,包括政府將設立特 輔導方式」,建議學生 研究改善方法,應將選吧,因可使小學生在一間施,蒙子慶長及教師能當,再波詞款及入集, 而在大教育上,常局保證有足組更有討論其他限進上银行對談反論學校本位 切甜豆•當得應該徹鮗·事恢復全日制是最住的一制學生有一套眾黨的 起 · 敎排如裎罰學生不 另外,昨日教育中,特殊教育服務建議,科之藻程及教學法有湖 學實物高音制建議言小 體凯建議工教育署炉管 1017体及第12张 加持過百分之中,而流院校,而當局亦模求各 簡對官的課程內容,使·當局申請,僅管局審掖 無面作滑,尤其是中好公民的括誠,則有她向教師商工學生 西士六。他彰指出今年四黨九五年度,將有六階段聯成!貫性的有 為主,日前部份學模祆詞語及格大冲密度而支,可低於言性上有记决的,現首,若教酉戲·學 OveRIEV PRIV

■:周梁淑怡及鄉德健議員昨就教育

疾至發展,而預計苻九 作譜都公布。(古) 度,中大學位將面,代表的木语肉爲報及校,但須預馗資源要適 我所初訓練 缺,在九至五年)所頒發的文憑或學化玩府要求提供資源给學者,即是說 不散有退多空 師資歷·評定這些學校 確,菲支持教統會向以替師白應版

成龍家長進修計

理工學院澳蒙納殊大學

合辦函授工管學士課程

庭與案庭間相互支持的網格。

【學及时加本身學識,並可夜祥子女。 代教育課程辦事處(二門Q上一個淺二二四搏,故兩會 三年後至六年級,有興趣參加者可於四月初往!大對該代性正成方 愛堂社區中心冖四五七二六五四)或明愛斐尼而至骹止他學科之發 課程以小學程度為上一共分四級,由小學'而且這制度供 屯門仁愛堂社區中心五樓烈多。恃詢可致電仁略,他因提在英文程度 軌,希望藉此加州家好成員脚的關係並建立家讹,因 與花日 內的家長可以利用餘習時間上課,重温過生近積極作用,可甘當 一區中心,將於四冯開始在區內台辦一項「望停 代括以兒童學習輔導為主題的研討講座,他區 成就評估制度,常 冖特訊 明愛多定式教育課程與仁愛堂社政架 英、南科爲主的課堂教授形式的學科外,問她建議;報告出建議之 參加者亦可參县姫翻及安排家庭式的分流教學,無婕兒國大

:家長進修計劃」課程,內容除j以 業胃標感冇關的評估書 制度甄選學生成愛活

屯門明愛與仁愛堂合辦韓導的工作,而不被立化,則語文創雜質體香港提供此項董蘭領段及至課的誤拉,

而熱,要加強對學生學位者,方有資格症 導其所負責該導學生,上學的中英文教師 故應減少肌上任的敎學 克恩孔有茜件之安學生今年九月在香非是选一填廉政制辩俊式的工商管理學課程 非晶 1 香港理工學院畢業珫肯被教育中心與奥剧节的外大学将於

「無效用」之「輔導行為上,而學報方式亦 進口讀寫為原的,上如獲不同程度課煜战免,但清表格在該中心之据书處索迥理工學院 課程大學資歷為中东至中七程度,此外,待其他學师之人士,亦日

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剡沙羅頓 16

緻名 賽 勝和負得球失球 植分波

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將劉棟平。

和,教練黄文偉對球員表現尚感滿意。 【球員均依時到塲參加,包括剛獲補選的愉園門 「賽而游行的首噏熱身。雙方上半場白比台踼 昨午一役陪茹建德因倦勒外,其他廿五名:爲一年來的努力並米白費。

球員間的點契合作。 由於港隊復操不久 - 現時主要 .他對自己重新獲選加入港隊示高興,認

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|傷愈復出:表現非常出色船健

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