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更多“十二月December Dec（）”相关的问题
Caradoc Clothing (Manufacturing) Ltd
MEMO
To: Katy Phipps, Personnel Officer
From: Gary Campbell, Design Manager
Date: 19th November 2003
Subject: New vacancy
Sam, the technical assistant in the children's clothes section, has decided to leave on Dec 1st. I'm not sorry, as he had no computer skills. We should insist on that in the ad for a replacement. We usually demand clothes industry experience, but it isn't really necessary - good people can learn very quickly - which means we could use the local paper instead of Clothing Weekly. At the moment, we're short of staff in Sportswear, so I want the new person to start there.
Thanks.
Caradoc Clothing (Manufacturing) Ltd
MEMO
To: Jack Thompson, Personnel Advertising
From: Katy Phipps, Personnel Officer
Date: 19th November 2003
Subject: New vacancy
Please note Gary's memo. Sam Cosgrave's leaving on 1 December, so we'd better advertise asap, and aim to get someone from 24 November. Remember the changes to job titles - a technical assistant is now called a design assistant.
(41)
The camera was sent on Dec 21,2003. In Feb of 2004 I began calling the store to find out how long it would be. I was given a run-around every time. "I'll call you back", "I don't have that information for you", etc. I never got any calls back. I finally spoke to a young man on the last day of March 2004, who I bothered enough to give me the number of the place they had sent my camera to. I had been told several times that they were not allowed to give this number out. I called myself on March 30 and was told that they had just received my bill of sale for proof of warranty 6 days before I called. The camera is now fixed and on if s way back to me. Future Shop is essentially at fault for me having to wait over 3 months for a camera that only took 1 week to fix. They will not talk to me about this either.
When did the customer send the camera for repair？
A．May, 2003.
B．December, 2003.
C．February, 2004.
D．March, 2004.
Question 8
May Trading Co. Ltd. has following figures at 31 December Year 1
＄
Fixed assets 1,300,000
Provision for depreciation 350,000
Stock 450,000
Debtors(net) 142,500
Bank 250,000
Creditors 240,000
Accrued expenses 65,000
Share capital(＄10 par) 1,600,000
Profit and loss account 467,350
As the accountant of May Trading Co. Ltd., you are required to prepare its master budgets for the 6 months from 1 January Year 2 to 30 June Year 2. You have the following information available:
Sales
Purchase Wages Overheads excluding depreciation
(Units)
Oct Year 1 (Actual) 25,000 130,000 90,000 70,000
Nov Year 1 (Actual) 27,000 150,000 90,000 70,000
Dec Year 1 (Estimated) 33,000 170,000 90,000 90,000
Jan Year 2 (Estimated) 30,000 170,000 90,000 70,000
Feb Year 2 (Estimated) 35,000 180,000 100,000 90,000
Mar Year 2 (Estimated) 36,000 200,000 110,000 90,000
Apr Year 2 (Estimated) 34,000 190,000 110,000 90,000
May Year 2 (Estimated) 33,000 190,000 110,000 80,000
Jun Year 2 (Estimated) 37,000 160,000 120,000 80,000
Additional Information:
1. The selling price in October Year 1 was ＄9 per unit and this will be increased to ＄10 in February Year 2.
2. 30% of sales are on cash basis, credit sales are to be settled one month after the sales. It is expected that 5% of credit sales are uncollectible.
3. Purchases are to be paid for two months after purchases.
4. Wages and overheads are to be paid equally in the month incurred and the following months.
5. A machine will be purchased on 1 January Year 2 at a cost of ＄240,000.
6. The depreciation policy on fixed assets is 10% p.a. on cost on those owned at the end of the budget period.
7. The stock level at 30 June Year is estimated to be two months' purchases in the past.
8. The company plans to raise money from the stock market by issuing 50,000 preference shares at＄5 per share in March Year 2.
9. Accrued expenses are to be settled in one month.
Required:
(a)Prepare a Budgeted Profit & Loss Account for the 6 months period ended 30 June Year 2.
(b)Prepare a Cash Budgeted for the 6 months period ended 30 June Year 2.
