<< . .

. 2
( : 2)



© Accountancy Tuition Centre (International Holdings) Ltd 2005
26 – 21




:


;

;

;

.




2609
© Accountancy Tuition Centre (International Holdings) Ltd 2005
26 – 21




1 –

(a)

$ $
25 2003 . (1) 25,627
25,627

16 2003 . 25,627


684

(2) 26,311
25 627 .

ר

(1) 286,000 ? 11.16 = 25,627 .

(2) 286,000 ? 10.87 = 26,311 .

(b)

$ $
25 2003 . (1) 25,627
25,627

31 2003 . –

326

(2) 326
25,627 .

ר

$
(1) MxN 286 000 ? 11.16 25,627
(2) MxN 286 000 ? 11.02 25,953
_________

326
_________




2610
© Accountancy Tuition Centre (International Holdings) Ltd 2005
26 – 21



2 –
US $000 US $000
29 2003 . 1,000

1,000

31 2003 . 84


84


ר

US $000
(1) AUD1 520 000 ? 1.52 1,000
(2) AUD1 520 000 ? 1.66 916
_________

84
_________




2611
© Accountancy Tuition Centre (International Holdings) Ltd 2005
26 – 21




2612
© Accountancy Tuition Centre (International Holdings) Ltd 2005
26 – 21




2613
© Accountancy Tuition Centre (Overseas Courses) Ltd 2003

<< . .

. 2
( : 2)