5 Simple Techniques For boc語�?學校


fifty four INDEPENDENT AUDITOR S Report back to THE Associates OF Supporting HAND (Ongoing) (Integrated in Hong Kong as a firm confined by assure rather than getting a share funds) Auditor s responsibilities with the audit from the consolidated financial statements Our objectives are to get fair assurance about if the consolidated economical statements as a whole are no cost from product misstatement, no matter whether due to fraud or mistake, and to challenge an auditor s report that includes our impression. This report is made only to you personally, as being a overall body, in accordance with section 405 on the Hong Kong Providers Ordinance, and for no other objective. We don't think duty to or accept legal responsibility to almost every other human being for your contents of the report. Reasonable assurance can be a superior volume of assurance, but just isn't a assurance that an audit conducted in accordance with HKSAs will constantly detect a cloth misstatement when it exists. Misstatements can come up from fraud or error and so are considered materials if, separately or inside the mixture, they may reasonably be anticipated to infl uence the economic choices of end users taken on The premise of these consolidated monetary statements. As Portion of an audit in accordance with HKSAs, we exercising Experienced judgement and maintain Experienced scepticism through the entire audit. We also: - Discover and evaluate the risks of material misstatement on the consolidated monetary statements, no matter whether resulting from fraud or error, design and style and accomplish audit methods attentive to those threats, and procure audit proof that is suffi cient and correct to offer a basis for our opinion. The chance of not detecting a fabric misstatement ensuing from fraud is bigger than for one ensuing from mistake, as fraud might entail collusion, forgery, intentional omissions, misrepresentations, or perhaps the override of interior Management. - Obtain an comprehension of internal Regulate applicable on the audit so as to structure audit methods which can be acceptable in the situations, although not for the goal of expressing an belief to the efficiency with the Team s interior Regulate.

{eleven R eports Executive Director s Report 1 April March 2017 Encouraging Hand is about to finish 39 years of companies caring for the needy senior citizens in Hong Kong due to the fact In 2018, we will probably be celebrating our 40 th anniversary. Before years, Assisting Hand has actually been continuing to deliver housing, treatment and problem for many who are in need of bed Area and also care and aid to keep them living properly. In Hong Kong, our three Continuum of Care Households offer care support 24 hrs all year round for 363 elders with moderate standard of frailty; our 3 Housing for your Aged deliver accommodation and psycho social help for 355 abled elders; our Holiday break Centre serves more than fifty,000 senior citizens yearly and our Working day Treatment Centre opens Monday as a result of Saturday for 40 elders to come on every day foundation, so their members of the family might be reassured that their aged family member are beneath fantastic treatment in the course of working day time when they're required to operate. Our Zhaoqing Household offers care and worry for over a hundred thirty elders, both from Hong Kong and from Mainland China. We are ready to continue our service since we have an incredibly committed team of Board associates who advised us on the various governance difficulties and guided us with their know-how, understanding and experience. Our devoted workers crew sent the essential services with excellent treatment and issues, with specifi c focus on assuring the support features. Up to now months, our Quality Assurance (QA) Team has reviewed the Process Handbooks and issued a number of Guidelines and Treatments together with anti-sexual harassment, administration of violence case and fi re security. To make certain employees comprehend the assorted issues and our expectation once they deal with the scenarios, a sequence of training periods had been done by gurus with the fi elds. Final 12 months we had a tricky 12 months stabilizing the staff members crew. The turnover fee remained large although recruitment and alternative were being diffi cult and distressing. The scarcity of para healthcare professionals and front line treatment personnel has made great difficulties on our fi nancial resources and service supply.|請注?�:?�透過學校安排課程?�住宿將?�有註冊費用?�住宿安?�費?�生,兩?�費?�均?��?費的一?�份,費?�多寡依?�校規定?�有?�不同,�?確金額依學校?�佈?�定???�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?sixty six two. Important ACCOUNTING Guidelines (Continued) h) Inventories (Ongoing) When inventories are bought, the carrying quantity of Individuals inventories is recognised as an expenditure within the period wherein the related earnings is recognised. The quantity of any publish-down of inventories to Internet realisable price and all losses of inventories are recognised being an expenditure while in the time period the compose-down or loss occurs. The quantity of any reversal of any compose-down of inventories is recognised as a discount in the quantity of inventories recognised being an expenditure during the interval by which the reversal happens. i) Hard cash and dollars equivalents Dollars and cash equivalents comprise hard cash at financial institution and available, need deposits with banks and other money establishments, and limited-term, very liquid investments quickly convertible into identified amounts of income and which are subject to an insignificant possibility of modifications in value, having been inside a few months of maturity at acquisition. Bank overdrafts which can be repayable on desire and type an integral part of the Team s income management are also provided as a component of cash and cash equivalents for the purpose of the consolidated assertion of money flows. j) Trade and various payables Trade along with other payables are in the beginning recognised at truthful price and thereafter mentioned at amortised Price tag Except the result of discounting could well be immaterial, in which situation They are really stated at Value. k) Staff benefits i) Short term employee Advantages and contributions to defined contribution retirement programs Salaries, annual bonuses, paid out yearly depart, contributions to outlined contribution retirement options and the price of non-financial Rewards are accrued from the calendar year wherein the associated services are rendered by personnel. Wherever payment or settlement is deferred plus the outcome might be material, these quantities are said at their existing values. Contributions on the Obligatory Provident Cash as necessary beneath the Hong Kong Necessary Provident Fund Schemes Ordinance are charged to assertion of surplus or deficit and other in depth income and expenditure account when incurred. ii) Termination benefits Termination Rewards are recognised at the earlier of once the Group can no more withdraw the supply of those Advantages and when it recognises restructuring costs involving the payment of termination Advantages.|?�莉安留學代辦中�??��??�工?�請,?�遊學代�?��?�於?�北?�台�?��高雄?�有專人專�??��??�工,?��?代辦?�請?�務,每位留�??��??�工顧問?�曾經留學或??��學打工,?�供?��?代辦顧問�?��?�務,為?�量身訂?�適?�您?�留�??��?行程|68 2. Major ACCOUNTING Guidelines (Continued) n) Earnings recognition (Continued) ii) donations gained from distinct donors (apart from authorities bodies) for precise uses are deferred and produced towards the statement of surplus or deficit along with other thorough revenue and expenditure account as revenue when the donations are expended on those specific applications. Any unused donations are categorized as funds throughout the resources utilized segment of the assertion of financial placement; iii) iv) donations and governing administration subventions in addition to the products (i) and (ii) over, on the funds receipt foundation. Any excess federal government subventions being refunded to govt are classified as trade and various payables below latest liabilities; money from capabilities organised by the Team, with a income receipt basis; v) membership charge and sponsorship membership rate, within the accounting 12 months to which the membership are associated; vi) interest money, on an accrual basis utilizing the productive fascination system by making use of the speed that discounts the estimated foreseeable future dollars receipts in the envisioned lifetime of the economic instrument to The web carrying degree of the monetary asset; vii) rental and foods profits, inside the period of time when the providers are rendered; viii) profits from sale of investments, about the transaction dates when the pertinent deal notes are exchanged; and ix) revenue of goods, transfer of pitfalls and benefits of possession which typically coincides While using the time when the products are sent to consumers and title has passed. o) Translation of foreign currencies Overseas forex transactions in the year are translated with the foreign Trade charges ruling on the transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the end of the reporting interval.|Idea and research based method in interpersonal and mass interaction with sub regions of review in advertising and marketing, political conversation and general public relations.|67 Money Report and Accounts two. SIGNIFICANT ACCOUNTING Procedures (Continued) l) Earnings tax (Continued) The restricted exceptions to recognition of deferred tax assets and liabilities are Individuals short-term variations arising from goodwill not deductible for tax applications, the Preliminary recognition of assets or liabilities that affect neither accounting nor taxable earnings (delivered they don't seem to be Component of a company combination), and momentary discrepancies relating to investments in subsidiaries to your extent that, in the situation of taxable dissimilarities, the Team controls the timing from the reversal and it's probable which the differences will not reverse in the foreseeable future, or in the case of deductible distinctions, Unless of course it's probable that they're going to reverse in the future. The amount of deferred tax recognised is measured based on the expected manner of realisation or settlement from the carrying volume of the property and liabilities, employing tax costs enacted or substantively enacted at the end of the reporting interval. Deferred tax belongings and liabilities are not discounted. The carrying amount of a deferred tax asset is reviewed at the end of each reporting period and is reduced for the extent that it's no more probable that sufficient taxable earnings are going to be available to enable the connected tax gain to get utilised. Any such reduction is reversed to your extent that it gets to be probable that ample taxable gains are going to be available. Added money taxes that arise in the distribution of dividends are recognised in the event the liability to pay for the connected dividends is recognised. Current tax balances and deferred tax balances, and actions therein, are offered separately from one another and they are not offset. Latest tax property are offset versus recent tax liabilities, and deferred tax belongings towards deferred tax liabilities, Should the Team has the lawfully enforceable proper to established off current tax belongings towards present-day tax liabilities and the next further circumstances are met: in the situation of existing tax assets and liabilities, the Team intends both to choose a net foundation, or to realise the asset and settle the legal responsibility concurrently; or in the case of deferred tax property and liabilities, when they relate to money taxes levied by the identical taxation authority on either: the exact same taxable entity; or distinct taxable entities, which, in each foreseeable future period wherein major amounts of deferred tax liabilities or belongings are expected being settled or recovered, plan to realise The present tax assets and settle The present tax liabilities with a Internet basis or realise and settle concurrently.|m) Provisions and contingent liabilities Provisions are recognised for liabilities of unsure timing or sum when the Team or the Company incorporates a lawful or constructive obligation arising as a result of a earlier event, it's probable that an outflow of economic Advantages will be necessary to settle the obligation and a trusted estimate may be built. Wherever the time value of income is product, provisions are said for the present value of the expenditure anticipated to settle the obligation. In which It's not necessarily possible that an outflow of economic Gains will probably be expected, or the quantity cannot be approximated reliably, the obligation is disclosed for a contingent liability, Except the chance of outflow of economic Gains is distant. Probable obligations, whose existence will only be confirmed with the prevalence or non-occurrence of one or more upcoming occasions also are disclosed as contingent liabilities Until the chance of outflow of financial benefits is distant. n) Revenue recognition Income is measured with the good value of the thing to consider obtained or receivable. Besides as established out in here note two(q), presented it is actually probable that the financial Gains will move to your Team as well as income and charges, if relevant, may be calculated reliably, earnings is recognised in assertion of surplus or deficit along with other detailed income and expenditure account as follows: i) federal government grants for unique capital prices of jobs are deferred and launched towards the statement of surplus or deficit along with other thorough profits and expenditure account as profits when All those specific money charges are incurred. Any unused grants are labeled as deferred income underneath present-day liabilities as further more explained in Be aware two(p) beneath; 16|Jeff Buler, assistant professor of entomology & wildlife ecology, and students from his learn's amount seminar in landscape ecology (ENWC667) have a flight inside a very hot air balloon to acquire a bird's-eye see on the landscape in the vicinity of Pottstown, PA.|?�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?MS in Details Science is as a professional masters with a versatile set of core demands in statistics, mathematics and Laptop and information sciences. It really is directed at giving a sound track record while in the approaches behind information science to operate with huge and/or dynamic info sets. The program will deliver both of those the breadth of coaching, and the pliability to apply them in different fields.|In which an asset will not make hard cash inflows largely independent of All those from other belongings, the recoverable volume is determined for your smallest team of belongings that generates funds inflows independently (i.e. a dollars-building unit). - Recognition of impairment losses An impairment decline is recognised in the statement of surplus or deficit as well as other detailed cash flow and expenditure account Every time the carrying quantity of an asset, or maybe the hard cash-making device to which it belongs, exceeds its recoverable volume. Impairment losses recognised in respect of cash-making units are allocated to reduce the carrying amount of the assets within the unit (or group of models) on a pro rata basis, besides that the carrying amount of an asset won't be minimized below its person good benefit significantly less prices of disposal (if measurable) or benefit in use (if determinable). - Reversals of impairment losses An impairment decline is reversed if There's been a favourable change while in the estimates used to determine the recoverable quantity. A reversal of the impairment decline is restricted to the asset s carrying total that will are determined experienced no impairment loss been recognised in prior a long time. Reversals of impairment losses are credited to the assertion of surplus or deficit and other comprehensive money and expenditure account from the 12 months during which the reversals are recognised. h) Inventories Inventories are carried on the reduced of cost and Internet realisable price. Price is calculated applying the very first-in, very first-out process and comprises all expenses of invest in, charges of conversion together with other charges incurred in bringing the inventories to their current place and affliction. Web realisable worth is the estimated marketing rate during the standard class of business much less the estimated expenses of completion along with the believed prices important to make the sale. 14|??��?�留學遊學代辦中心,專精?�美?�、英?�各?�語言學校?�申請代�?��?�。經濟部?��??�核?�的?��??��??�育�?��機構,有?�年以上專�?代辦?��?經驗,協?�過上千?��??�進入 ???�您認為?�己?�智?�財?�權?�到侵�?,並?�提?�申訴,請參?�我?�的?�權/?�慧財產權政�?Perception It truly is our agency perception that senior citizens needs to be entitled to get pleasure from a wealthy and dignified daily life immediately after a long time of contribution on the society. OB|The good benefit is established either by reference to the marketplace benefit at the conclusion of Each and every reporting period of time or by discounting the applicable hard cash flows making use of current curiosity charges for equivalent instruments. h) Cash possibility administration The Team s goal when controlling capital are to safeguard the Team s capacity to carry on being a going worry so that you can perform its principal actions, i.e. to provide treatment, housing and leisure facilities for your needy aged of Hong Kong plus the PRC. The funds construction of your Group includes typical deficit, standard reserve as well as other reserves and specified funds. So as to sustain or modify the cash construction, the Group may possibly attraction for subventions from the HKSAR Govt and donations from the general public along with other charitable organisations. The Team just isn't issue to any externally inspected money necessities. 23. Content Similar PARTY TRANSACTIONS a) Essential administration staff remuneration All associates of key management staff are the executive committee customers of the Company. There was no transaction with key administration personnel throughout the current and prior several years. b) The Group hasn't entered into any associated bash transactions. 29|From this fantastic area, it is easy for students to examine the capital metropolis - it truly is in just going for walks length of famous London landmarks and it has good transport back links.|學校位於?�州?�兩?�?��?,附近均?�公車站?�餐廳、咖?�店?�健身房,生活便?�,?�時?��?幾分?�的車程便可?�達海邊?�兩?�?��??�鄰近世?�著?�的迪士尼樂?�、環?�影?�、比佛利山莊以及好萊�?��讓您?�遊學生活增添更多色彩�??�你?�紐西蘭讀語�?之前,語言學校?�對你的?�語?�況?�行測評,根?�測評結?�安?�相?�級?�的??��,�?習�?段時?�後,會?�行?�評,考評?�格?�進入高�?級別?��?習,?�到要求?�級?�。畢竟在?�地純英語環境下,只要自己努?�,?�比?�內來說,英語水平提高的?�度?�是很快?��?

sixty nine Economical Report and Accounts 2. Substantial ACCOUNTING Guidelines (Continued) p) Connected get-togethers (Ongoing) b) An entity is connected to the Team if any of the next conditions applies: (Continued) v) The entity can be a post-employment benefit approach for the good thing about workforce of both the Team or an entity connected to the Group. vi) The entity is managed or jointly controlled by an individual determined in (a). vii) Somebody discovered in (a)(i) has sizeable affect in excess of the entity or is often a member of The true secret management personnel in the entity (or of the guardian on the entity). viii) The entity, or any member of a bunch of which it is a part, supplies critical management staff services towards the Group or on the Group s parent. Near members of the family of someone are Individuals loved ones who can be predicted to affect, or be influenced by, that man or woman within their dealings with the entity. q) Government grants Federal government grants are not recognised right until There's reasonable assurance which the Group will adjust to the disorders attaching to them and the grants is going to be been given. Federal government grants are recognised in statement of surplus or deficit along with other comprehensive cash flow and expenditure account on a systematic basis over the intervals during which the Team recognises as expenditure the linked fees for which the grants are meant to compensate. Exclusively, governing administration grants whose primary issue would be that the Team need to obtain, construct or or else acquire non-current belongings are recognised as deferred earnings from the assertion of monetary situation and transferred to assertion of surplus or deficit along with other in depth revenue and expenditure account on a scientific and rational basis above the beneficial life on the connected belongings.

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Advantage, Goal of this course : This course is composed of 4 subject areas which have been listening, Talking, crafting and examining. From the listening component, the students concentrate on the assorted distinct query varieties, dictation and distinct English expressions.

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