...nhiên phải phản lại, vì con người đã hành hạ hơn là cai quản thiên nhiên”. Nếu con người can thiệp vào thiên nhiên mà không lạm dụng hay phá hoại thiên nhiên, thì có thể nói “con người đã can thiệp không phải để làm thay đổi cho bằng tạo điều kiện cho thiên nhiên phát triển theo sự sống riêng của mình, sự phát triển của thụ tạo mà Thiên Chúa đã nhắm tới. Khi làm việc trong lĩnh vực hết sức tế nhị này, nhà nghiên cứu phải bám sát kế hoạch của Thiên Chúa. Ngài muốn con người phải là chúa tể các thụ tạo”. Chung cụôc, chính Thiên Chúa cho con người được vinh dự cộng tác vào công trình tạo dựng bằng tất cả năng lực của trí khôn mình”. Hãy lắng nghe và phản ứng lại các nhu cầu của khách hàng. Bạn phải làm cho khách hàng cảm thấy họ là những người quan trọng. Khi bạn hướng hoạt động của mình vào khách hàng và tạo niềm tin cho họ, họ sẽ đáp lại niềm tin của bạn và trung thành với bạn mãi. Hãy...
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...Chapter 3 Accounting period Annual Financial statement Less than a year interim financial statement Fiscal year (not starting at Jan 1 ending at Dec 31) Basis of Accounting Accrual Basis of Accounting Cash Basis Accounting Adjusting Accounting Necessary for transactions and events that extend over more than one period Adjustment Paid (or received) cash before expense (or received) recognized. Prepaid (deferred) expenses Prepaid items are assets until they become used then they become expenses Unearned (deferred) revenue Unearned (deferred) revenue are liabilities until they become earned then they become revenues. Paid (or received) cash after expense (or received) recognized. Accrued expenses Accrued expenses must be reported on the income statement for the period in which incurred (not paid) Accrued expenses involve increasing EXPENSES and increasing LIABILIES This recognizes expenses incurred in a period but not yet paid Accrued revenue 1. Revenues earned in a period that are both UNRECORDED and not yet RECEIVED in cash (or other assets) 2. Accrued revenues must be reported on the income statement for the period in which incurred (not received) 3. Accrued revenues involve increasing REVENUES and increasing ASSETS 4. This recognizes revenues incurred in a period but not yet received Adjusted trial balance 1. Unadjusted trial balance is a list of accounts and balances prepared before adjustments are record. 2. Adjusted...
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...surf with friends all day, my calculator symbolizes my maturity and the realization of how important academics are. This is my TI 84 + graphing calculator, and while most of you probably see it as a tool for boring subjects, I see it as a turning point in my life. With my calculator. At the start of high school, I began to realize that the world is not a worry-free place. I remember trying hard in classes like math and science and slowly grew a passion for both of these subjects. Soon, I wasn't surfing as much, I wasn't skipping any classes, and I achieved grades that made my parents question if I was their son. While I was exceling in academics I also was able to make some of the most amazing friends with people I thought I wouldn't like to hang out with. I was able to mature and balance academics with hanging out with friends and surfing. I truly was happy to work hard and started to see school as a life changing opportunity instead of being boring. III. Conclusion My wetsuit resembles a point in my life where I would dedicate most of my time to fun activities such as surfing and swimming with friends and doing the bare minimum needed in school. My calculator represents how I was able to change my ways and begin to see the importance academics and then excel. My wetsuit shows a time when I was immature and not focused on what was important for my successes in the future. But my calculator resembles a point where I was able develop an interest in mathematics and science to balance...
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...Hang Up: It’s Not Just Your Life Brad Gardner Michael Hunter ENG215 November 4, 2014 Hang up: It's not just your life Although it appears to be a common sense notion, the differences in laws and regulations regarding the use of mobile devices while driving are not the same from state to state. No one person is a better-distracted driver than the next and because of this, all states should have standardized policies regarding the use of mobile devices while driving. Every day we can make a change; make better choices, to make a difference in our lives and the lives of others. We can make a simple choice to hang up our cell phone before getting in our car and driving. We can choose not to accidently run over a young child walking across the street on their way to school due to the distraction of a cell phone. It sounds simple enough to do; yet, every second, someone decides to take that child's life. They decide that it is more important to answer their phone or reply to a text while driving over the wellbeing of others. Distracted driving and its repercussions have been a growing concern since the first-day drivers began using mobile devices. The first cellular phones became available for consumer use in the mid-80s. Widespread use was not marked for almost another decade. In the early 90s, less than 4.5 million people used cell phones. Over the last 15 or so years the population of cell phone users has spiked to over 230 million, according to statistics from the Insurance Information...
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...Problem 1-16 The participants of such recreational activities as hang gliding, soaring, hiking, rock collecting, or skydiving often create local ‘‘birds-of-a-feather’’ (affinity) organizations. Two examples are the Chicago sky divers (www.chicagoskydivers.com) or the soaring club of western Canada (www.canadianrockiessoaring.com). Many of these clubs collect dues from members to pay for club activities as well as the printing and mailing costs of monthly newsletters. Some of them maintain only minimal accounting information on manual pages or, at best, in spreadsheets. a. What financial information are such clubs likely to collect and maintain? The clubs are likely to collect the member’s income, credit card information, club dues, admission fees, district dues, RI per capita dues, RI fees and personal information. b. Assuming that the club keeps manual accounting records, would you consider such systems ‘‘accounting information systems?’’ Why or why not? An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. However, I believe that when this type of information is collected its member it is AIS. c. Assume that the club treasurer of one such organization is in charge of all financial matters, including collecting and depositing member dues, paying vendor invoices, and preparing yearly reports. Do you think that assigning only one person to this job is a good idea? Why or...
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...Problem 1-16 The participants of such recreational activities as hang gliding, soaring, hiking, rock collecting, or skydiving often create local ‘‘birds-of-a-feather’’ (affinity) organizations. Two examples are the Chicago sky divers (www.chicagoskydivers.com) or the soaring club of western Canada (www.canadianrockiessoaring.com). Many of these clubs collect dues from members to pay for club activities as well as the printing and mailing costs of monthly newsletters. Some of them maintain only minimal accounting information on manual pages or, at best, in spreadsheets. a. What financial information are such clubs likely to collect and maintain? The clubs are likely to collect the member’s income, credit card information, club dues, admission fees, district dues, RI per capita dues, RI fees and personal information. b. Assuming that the club keeps manual accounting records, would you consider such systems ‘‘accounting information systems?’’ Why or why not? An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. However, I believe that when this type of information is collected its member it is AIS. c. Assume that the club treasurer of one such organization is in charge of all financial matters, including collecting and depositing member dues, paying vendor invoices, and preparing yearly reports. Do you think that assigning only one person to this job is a good idea? Why or...
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...forward to the whole trip as I had never been to any military centre before, neither had I experienced the totally different and majestic aura of such places. On reaching the Aero Nodal Centre, we were all greeted by Col. R.K. Sharma who briefed us shortly about the centre, divided the batch into 2 groups and gave us a short introduction of what we were about to see. We were informed about the 2 types of aircrafts they had –Free hang Gliders and Microlites. Our group first went to see the Free hang Glider. A free hang glider is an unpowered aircraft consisting of a large cloth wing stretched over a light framework from which the pilot hangs in a harness, using a horizontal bar to control the flight and propellers to continue. We were told that earlier, only these were available but as technology advanced, microlites were introduced. The colonel who explained us the mechanisms of flight was able to communicate every detail of the glider with us, making us more and more eager to try out the sport ourselves! We were shown the Microlite which is a powered hang glider of . We were informed about the details of it, such as: the capacity of the glider is 70 litres; its able to carry the weight of up to 450 KGs to the height of 10,000 ft. Next, we were shown the fixed wing Macrolite which had a cockpit so that a person along with an instructor can take a flight. We were shown various controls of the Microlite such as the rudder, the ailerons, etc....
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...because problems seem to ease out when you’re dizzying and partying. People will always be people and drinking will be included on the world’s most favorite addiction. After that seemingly endless swigs of bourbon and chattering, you’d find out that excessive drinking is something you’d never repeat because of your archenemy called hang-over. Hang-over is the after effect of the too much volumes of alcohol now traveling one’s bloodstream. It can manifest in different intensities and levels, leaving you with nothing but a wasted opportunity to have a pleasant morning. Before you binge out on your favorite poison, ensure that you chow down first as a full stomach will help you slow down your body’s capacity of alcohol absorption. Go for the oily, fatty, starchy ones such as pastas, stir-fry and whole-wheat sandwiches. You can also add in eating some asparagus as studies have shown that the...
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...New Zealand, Asia, Pacific, Europe, America and the Middle East. ANZ is among the main 4 banks in Australia, the biggest keeping money bunch in New Zealand and Pacific, and among the main 50 banks on the planet. ANZ world base camp is situated in Melbourne. It initially opened as the Bank of Australasia in Sydney in 1835 and in Melbourne from 1838. ANZ was built up on 1 October 1951, when the Bank of Australasia converged with the Union Bank of Australia Limited. Michael Smith Chief Executive Officer Michael Smith is Chief Executive Officer of Australia and New Zealand Banking Group Limited (ANZ). Until June 2007, Mr. Smith was President and Chief Executive Officer, The Hong Kong and Shanghai Banking Corporation Limited; Chairman, Hang Seng Bank Limited; Global Head of Commercial Banking for the HSBC Group; and Chairman, HSBC Bank Malaysia Berhad. Mr. Smith joined the HSBC Group in 1978 and amid his 29-year vocation he held a wide mixed bag of posts in Hong Kong and the Asia-Pacific locale, the United Kingdom, Australia, the Middle East and South America, incorporating arrangements in Commercial, Institutional and Investment Banking, Planning and Strategy, Operations and General Management. Mr. Smith graduated with distinction in Economic Sciences in 1978 from City...
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...Long-term Goals/Objectives Goal #1: Increase profit before tax over the Next 5 Fiscal Years from 2015 to 2019 by 40% in Asia. In the past three years, HSBC Holding plc’s profit before tax was 18,680, 22565, and 20649 million dollars respectively. Asia’s profit before tax was 14,625, 15853, and 18030 million dollars respectively. This proportion of Asia’s profit was as high as 78.3%,70.3%, and 87.3%. Therefore, i can believe that HSBC bank’s major profit from Asia. [1] Table 1 shows the profit before tax of geographical regions [pic][2] Why we has goal in Asia? According to the above table, we can see that Asia had the extremely high profit before tax compared to other parts of world. Also, Asia is the region which has the largest number of developing countries in the world. Such as China, India, Indonesia, and Malaysia. Especially, with China’s economic reform deeply, there has more investment opportunities will emerge. Why we hasn’t goal in Middle East and North Africa? We also can found Middle East and North Africa had a continued momentum of increased. But, we still made a decision we hasn’t goal in Middle East and North Africa. There has two reasons, the first reason is there has low level of economic. The second reason is local political instability increases investment risk. Strategic Options and choices In order help HSBC Holding plc to meet the goals and objectives, three strategies, expansion in China, restore customer confidence, product...
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...nhận với chủ hàng (là người nhập khẩu trong hợp đồng kinh tế), với nhiệm vụ là làm thủ tục thông quan nhập khẩu, vận chuyển hàng hóa an toàn và giao cho người nhận hàng tại địa điểm mà người nhận hàng đã chỉ rõ trong hợp đồng kinh tế nêu trên. Người nhận hàng sẽ cung cấp cho phòng giao nhận của công ty giao nhận một bộ hồ sơ gồm: Bill of lading (1 bản original) Packing list (1 bản original) Commercial invoice (1 bản original) Certificate of origin (C/o – 1 bản original) Contract (1 bản chính) Bước 2: Khi đã nhận được bộ hồ sơ gốc này, nhân viên của phòng giao nhận cần phải ký xác nhận cho người nhận hàng là đã nhận đủ 5 chứng từ như đã nêu ở trên (lúc ký nhận, nên nói rõ là nhận chứng từ gì, bản gốc hay bản sao, số lượng mỗi bản, ngày tháng năm ký nhận). Sau đó nhân viên giao nhận cần phải photo các chứng từ này ra nhiều bản, nhằm phục vụ cho công việc lúc cần thiết, tùy theo tính chất công việc mà các bản sao y đó có lúc không cần phải chứng nhận sao y, có lúc cần phải đem cho người nhận hàng chứng nhận sao y. Khi chứng nhận sao y, người nhận hàng sẽ ký tên, đóng dấu tên và chức vụ người chứng nhận sao y bản chính và dấu “ sao y bản chính” cùng với con dấu của doanh nghiệp – ở đây là người nhập khẩu. Sau một thời gian, người nhận hàng sẽ nhận: “giấy báo hàng đến” hay “thông báo hàng đến”. Người nhận hàng sẽ gởi thông báo này cho phòng giao nhận của công ty giao nhận. Tùy theo mỗi hãng tàu mà các mẫu...
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... HK$6,814.00 Amount(HK$) 6,484.00 280.00 50.00 Total Due Amount: HK$47,735.00 Printed: 13 Aug 2015 Page 1 of 2 PAYMENT INSTRUCTIONS Students may choose to pay at the ATM, via the Internet, Payment by Phone Service (PPS), deposit cheque at Cheque Deposit Machine, at bank counter with the prescribed bank pay-in-slip (available at the Academic Records and Registration, Academic Registry / Student Housing & Residential Life Office / Finance Office counter) or by telegraphic transfer. Please refer to the Payment Information posted on the Student intranet ( http://www.ab.ust.hk/fo/StudentPayment.pdf) for more details. 1. Payment at ATM or via the Internet i. Payment can be made at the ATM of HSBC, Hang Seng Bank and JETCO with "JET PAYMENT" logo. ii. Select Bill Type Number: 01 Tuition & Hall related fees; key in Student Number as Bill Account Number. 2. Payment via "Payment by Phone Service" (PPS) i. Payment can be made by transferring funds from any designated bank account in Hong Kong using a tone-dial phone or by visiting the PPS website http://www.ppshk.com. Our PPS...
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...rise on the mainland. Most Asian markets declined. Several markets opened higher following a hefty increase overnight on Wall Street, but their advance was tempered by concerns over the implementation of the European Union's bailout package. In the Philippines, the market surged after a relatively peaceful election. "It is becoming blatantly obvious that global economic growth is not going to be smooth sailing," said Southern Cross Equities director Charlie Aitken. "Sovereign-debt issues are the ultimate 'slow fix' problem, with the quicker fix of higher taxation and slower government spending being the archenemy of equity-market investors." In Shanghai, the Shanghai Composite slid 1.9% to finish at 2647.57, while Hong Kong's Hang Seng Index fell 1.4% to 20146.51. The decline came after economic data showed Chinese consumer and producer prices increased at a faster-than-expected pace in April, while mainland lenders made local currency loans worth 774 billion yuan ($113.5 billion) in April, up sharply from the 510.7 billion yuan they disbursed in the previous month. Data released separately also showed Chinese property prices rose 12.8% in April from a year earlier, despite recent tightening measures by authorities. The data served to raise fears of fresh tightening by Beijing, including lending-rate increases. "China is at risk of overheating, with spot fires breaking out in various parts of the economy, most notably the property market and bank lending...
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...U.S. and European equity-index futures and Asian stocks retreated with the dollar, while Treasuries advanced after better-than-estimated Chinese growth and production data dimmed prospects for wide-scale stimulus to spur expansion. Standard & Poor’s 500 Index futures dropped 0.4 percent by 7:13 a.m. in London as contracts on the Euro Stoxx 50 Index slid 0.4 percent. The MSCI Asia Pacific Index retreated after its biggest jump in two years yesterday. Ten-year Treasury yields declined five basis points. The yen jumped 0.6 percent and the euro strengthened 0.2 percent as the Bloomberg Dollar Spot Index fell 0.2 percent. Gold touched a five-week high. While China’s economy expanded 7.3 percent in the third quarter from a year before, beating estimates for growth of 7.2 percent, it was still the slowest pace since 2009. China’s Communist Party leadership convenes its policy-setting plenum this week. The European Central Bank started buying covered bonds yesterday, people familiar with the move said, as it seeks to stave off the threat of deflation. “China’s data shows growth remains lackluster in the second half even though the government undertook stimulus and injected liquidity in the market,” said Benjamin Tam, a Hong Kong-based portfolio manager at IG Investment Ltd. “There won’t be big stimulus but there could be mini stimulus in the coming months. The focus is on the fourth plenum to see whether there could be significant changes in the reform policy.” The Asia-Pacific...
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...Điều 4. Đối tượng không chịu thuế GTGT 1. Sản phẩm trồng trọt (bao gồm cả sản phẩm rừng trồng), chăn nuôi, thủy sản, hải sản nuôi trồng, đánh bắt chưa chế biến thành các sản phẩm khác hoặc chỉ qua sơ chế thông thường của tổ chức, cá nhân tự sản xuất, đánh bắt bán ra và ở khâu nhập khẩu. Các sản phẩm mới qua sơ chế thông thường là sản phẩm mới được làm sạch, phơi, sấy khô, bóc vỏ, xay, xay bỏ vỏ, xát bỏ vỏ, tách hạt, tách cọng, cắt, ướp muối, bảo quản lạnh (ướp lạnh, đông lạnh), bảo quản bằng khí sunfuro, bảo quản theo phương thức cho hóa chất để tránh thối rữa, ngâm trong dung dịch lưu huỳnh hoặc ngâm trong dung dịch bảo quản khác và các hình thức bảo quản thông thường khác. Ví dụ 2: Công ty A ký hợp đồng nuôi heo với Công ty B theo hình thức nhận tiền công từ Công ty B hoặc bán lại sản phẩm cho Công ty B thì tiền công nuôi heo nhận từ Công ty B và sản phẩm heo bán cho Công ty B thuộc đối tượng không chịu thuế GTGT. Trường hợp Công ty B bán ra hoặc đưa vào chế biến để bán ra thì sản phẩm bán ra thuộc đối tượng chịu thuế GTGT theo quy định. 2. Sản phẩm là giống vật nuôi, giống cây trồng, bao gồm trứng giống, con giống, cây giống, hạt giống, cành giống, củ giống, tinh dịch, phôi, vật liệu di truyền ở các khâu nuôi trồng, nhập khẩu và kinh doanh thương mại. Sản phẩm giống vật nuôi, giống cây trồng thuộc đối tượng không chịu thuế GTGT là sản phẩm do các cơ sở nhập khẩu, kinh doanh thương mại có giấy đăng ký kinh doanh giống vật nuôi, giống cây trồng do cơ quan quản lý nhà...
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