Question 3 Wong, the president of a corporation told Zheng that "if you work hard, and pro

Question 1

1983年1月1日，ABC有限公司将剧场租给Wong，以使后者于1983年2月1日在那儿举行音乐会，租金为5000美元。在合同签订之日，Wong付了1000美元，并同意在1983年2月1日支付其余部分。1983年1月27日，剧场因非公司之错误发生火灾被毁。时论Wong的法律地位。

Question 5

Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.

＄

Materials (100% variable) 300,000

Labor (25% variable) 200,000

Selling & distribution cost (20% variable) 50,000

Other costs (fixed) 170,000 720,000

Normally, the business sells 3,000 units at ＄300 each:

Required:

(a)Calculate the breakeven point in units and dollar sales.

(b)Calculate the contribution to sales ratio.

(c)Calculate the margin of safety in percentage.

Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.

＄

Materials (100% variable) 300,000

Labor (25% variable) 200,000

Selling & distribution cost (20% variable) 50,000

Other costs (fixed) 170,000 720,000

Normally, the business sells 3,000 units at ＄300 each:

Required:

(a)Calculate the breakeven point in units and dollar sales.

(b)Calculate the contribution to sales ratio.

(c)Calculate the margin of safety in percentage.

Question 7

After the first year of trading, Mr. Wong provided you the following list of ledger balances as at 31 December 2003:

＄

Stock, 1 January 2003 3,300

Stock, 31 December 2003 25,200

Sales 160,000

Purchases 100,000

Premises 142,600

Fixtures & Fittings 45,200

Motor Vehicles 42,500

Returns Inwards 1,500

Returns Outwards 2,600

Carriage Inwards 1,000

Carriage Outwards 250

Debtors 30,500

Creditors 41,500

Wages 17,495

Rent and Rates 3,900

Lighting & Heating 18,455

Insurance 10,600

Motor Vehicle Expenses 2,400

Cash at Bank 4,700

Bank Loan 29,000

Loan Interest 2,300

Drawing 6,400

You are further given the following information:

1.Wages owing are ＄550.

2.Prepaid rent is ＄600.

3.Depreciation of Fixtures & Fittings is 10% per annum on cost.

4.Depreciation of Premises is based on a 10-year lease.

5.Depreciation of Motor Vehicles is 50% life using the reducing balance method.

6.Stock taken for Mr. Wong's own use is ＄1,100. Such a transaction has not yet been recorded.

7.It is estimated that one-third of the driving time is for private purposes.

8.5% of the outstanding accounts at the year end is thought to be uncollectible.

9.There was no error made in the recording of business transactions for the year.

Required:

(a)Prepare a Trading and Profit and Loss Account for the year ended 31 December 2003.

(b)Prepare a Balance Sheet as at 31 December 2003.

(c)Explain the meaning and the significance of Working Capital.

Question 1

Arnold Wong在Mongkok开了家热带鱼商店，从巴西进门了大量的水虎鱼(南美洲鱼类)。由于商店空间有限，Arnold把这些鱼放在塑料箱内，放在自家的后院。夜里，Arnold的狗在追赶一只猫时，将塑料箱打翻，水虎鱼被冲到了邻居的游泳池里。第二天早上Peng Fat在池里游泳时，被水虎鱼严重咬伤。没有发现Arnold有疏忽行为。

给Peng Fat提建议，是否可以从Arnold处得到补偿。 (1994年6月)

Question 1

Chan同意将商品出售给Lee，并在文件中写明：“这一要约在星期五上午10点钟之前有效，承诺要通过邮寄发出。”星期四Chan与Wong签订合同出售该商品。Chan写信给Lee要撤销要约。撤销信在星期六上午11点到达Lee。星期五上午9点Lee发出了承诺信且该信在星期四下午4点钟到达 Chan。

Lee．能够起诉Chan违约吗？

A. 8%

B. 6.5%

C. 5%

在侵权法中，谁是邻居？(详细说明你的理由) (2)Wong先生在Ceutral拥有一座3层楼的建筑，请Window Shine Ltd．擦该楼窗户。Bob是Window Shine Ltd．的雇员，公司特地告诉Bob只能使用塑料桶，并把桶把系在吊篮的栏杆上。在Bob擦窗户时，一个铁桶没有拴好，被Bob碰掉，Jack正好步行路过此地，桶砸到Jack的头上，受到严重伤害。Jill这时也正好路过，看到Jack流血，被严重惊吓。 给各方当事人提出其权利及责任方面的建议。 (1995年6月)

In-flight emergency In the plane, Dr Wong and I ________(1) were called by the attendant to see a passenger, Paula, who had broken her arm ________(2) to the airport. It seemed to us at first that she was not in a serious condition, so we decided to put the arm into a splint after the plane had taken off. This treatment was carried out successfully, and the patient was left to get a good night’s sleep. But ________(3)we were called again later in the night, we found Paula suffering from severe pain in the chest because one of her lungs had ________(4). Her condition was rapidly becoming worse, and she would die very quickly without immediate ________(5). We decided to carry out an emergency operation using whatever instruments were available. Fortunately, the operation turned out to be successful, and Paula completely recovered two weeks later.

1.

A、ourselves

B、himself

C、myself

D、us

2.

A、in the way

B、by the way

C、to the way

D、on the way

3.

A、before

B、since

C、until

D、when

4.

A、exploded

B、exposed

C、collapsed

D、clashed

5.

A、medicine

B、treatment

C、measurement

D、solution