boc語�?學校 Options



{課程?��?�?��??��學生�?��水准?�基礎、融?�於�?��?��??�的?�課?�師豐富經驗?�專?�,跟現代社?�,經濟?�文?�和?�展?�況?�著緊密?�關係,課程系統完整,豐富多樣�??�者喜見自己的?�作?�放?�港?�站??�?��社�??�廊 �?��大眾欣賞 Elders were thrilled to discover their art parts exhibited on the Community Artwork Gallery inside the MTR station. ?�活?�?�小組中 ?�者聚精會神地?�芽??一起重溫昔?�日常�???Elders concentrated in buying the tails in the bean sprouts within the Functions of Day-to-day Residing team to relive their housework in The nice previous days. 彩虹人生 ?�術治療小組�??�者使?�不?�物質和?�料?�作?�畫 ?�彩繽紛 Elders produced their artwork with various components within the Life of Rainbow art therapy team. 29

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{eleven R eports Executive Director s Report 1 April March 2017 Aiding Hand is about to finish 39 a long time of companies taking good care of the needy senior citizens in Hong Kong due to the fact In 2018, we are going to be celebrating our 40 th anniversary. Before decades, Helping Hand continues to be continuing to supply housing, care and concern for many who are looking for bed Room and care and assistance to help keep them residing very well. In Hong Kong, our three Continuum of Care Households present care company 24 hours all calendar year spherical for 363 elders with average standard of frailty; our three Housing with the Aged provide accommodation and psycho social guidance for 355 abled elders; our Getaway Centre serves around 50,000 senior citizens each and every year and our Day Treatment Centre opens Monday via Saturday for forty elders to come back on everyday basis, so their relations is often reassured that their elderly family member are below great care through day time when they're necessary to work. Our Zhaoqing Residence offers care and problem for over a hundred thirty elders, each from Hong Kong and from Mainland China. We have been able to continue our service since We've an exceptionally committed staff of Board members who encouraged us on the varied governance difficulties and guided us with their experience, understanding and expertise. Our devoted personnel workforce delivered the desired providers with wonderful care and worries, with specifi c consideration on assuring the support attributes. Prior to now months, our High-quality Assurance (QA) Team has reviewed the Treatment Handbooks and issued a number of Policies and Processes including anti-sexual harassment, management of violence situation and fi re protection. To be certain personnel comprehend the different challenges and our expectation whenever they handle the circumstances, a collection of coaching classes were being executed by experts within the fi elds. Past 12 months we had a tricky yr stabilizing the employees crew. The turnover amount remained significant whilst recruitment and replacement were being diffi cult and painful. The scarcity of para clinical specialists and front line treatment workers has developed terrific problems on our fi nancial methods and repair delivery.|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�?66 2. SIGNIFICANT ACCOUNTING Guidelines (Ongoing) h) Inventories (Continued) When inventories are offered, the carrying number of those inventories is recognised as an expenditure while in the interval in which the connected profits is recognised. The level of any compose-down of inventories to Internet realisable benefit and all losses of inventories are recognised as an expenditure within the period of time the produce-down or decline occurs. The quantity of any reversal of any publish-down of inventories is recognised as a discount in the amount of inventories recognised as an expenditure within the period of time wherein the reversal occurs. i) Income and funds equivalents Income and income equivalents comprise dollars at bank and on hand, need deposits with financial institutions and other monetary institutions, and limited-time period, really liquid investments readily convertible into recognized quantities of dollars and which are topic to an insignificant chance of improvements in value, possessing been inside of a few months of maturity at acquisition. Lender overdrafts that are repayable on demand from customers and form an integral A part of the Group s funds administration also are bundled as a element of money and money equivalents for the purpose of the consolidated statement of money flows. j) Trade together with other payables Trade and various payables are initially recognised at fair value and thereafter said at amortised Expense Except if the influence of discounting might be immaterial, where circumstance They're stated at Expense. k) Worker Rewards i) Temporary worker Rewards and contributions to described contribution retirement options Salaries, once-a-year bonuses, compensated annual leave, contributions to defined contribution retirement strategies and the cost of non-monetary Added benefits are accrued inside the calendar year in which the associated services are rendered by personnel. Where by payment or settlement is deferred and the impact can be material, these quantities are said at their existing values. Contributions to the Obligatory Provident Funds as essential underneath the Hong Kong Required Provident Fund Schemes Ordinance are charged to assertion of surplus or deficit along with other complete income and expenditure account when incurred. ii) Termination benefits Termination Added benefits are recognised at the earlier of if the Group can not withdraw the supply of People Gains and when it recognises restructuring charges involving the payment of termination Gains.|?�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. Important ACCOUNTING Insurance policies (Continued) n) Earnings recognition (Continued) ii) donations obtained from distinct donors (in addition to authorities bodies) for specific needs are deferred and produced towards the assertion of surplus or deficit together with other in depth cash flow and expenditure account as income once the donations are expended on Those people particular needs. Any unused donations are categorised as resources inside the money utilized area from the assertion of monetary placement; iii) iv) donations and federal government subventions besides the items (i) and (ii) higher than, on a hard cash receipt foundation. Any extra authorities subventions to generally be refunded to govt are categorized as trade and various payables under latest liabilities; earnings from features organised from the Team, over a income receipt foundation; v) membership payment and sponsorship membership payment, in the accounting yr to which the subscription are linked; vi) interest profits, on an accrual foundation utilizing the efficient interest process by making use of the rate that bargains the approximated long run income receipts with the predicted life of the economical instrument to the net carrying level of the economical asset; vii) rental and meals earnings, inside the period when the products and services are rendered; viii) revenue from sale of investments, on the transaction dates in the event the relevant deal notes are exchanged; and ix) product sales of products, transfer of threats and rewards of ownership which normally coincides Using the time when the goods are sent to prospects and title has handed. o) Translation of overseas currencies Foreign forex transactions in the 12 months are translated within the overseas exchange costs ruling at the transaction dates. Monetary property and liabilities denominated in overseas currencies are translated on the overseas exchange premiums ruling at the end of the reporting interval.|Concept and investigate primarily based application in interpersonal and mass conversation with sub parts of research in advertising and marketing, political communication and community relations.|sixty seven Economic Report and Accounts two. Considerable ACCOUNTING Guidelines (Continued) l) Profits tax (Ongoing) The constrained exceptions to recognition of deferred tax assets and liabilities are Those people short term dissimilarities arising from goodwill not deductible for tax purposes, the Original recognition of assets or liabilities that have an impact on neither accounting nor taxable revenue (furnished they are not A part of a company mix), and short-term discrepancies associated with investments in subsidiaries into the extent that, in the situation of taxable differences, the Group controls the timing with the reversal and it's possible which the variations will not likely reverse in the foreseeable future, or in the case of deductible variances, unless it really is possible that they're going to reverse in the future. The quantity of deferred tax recognised is calculated based on the anticipated fashion of realisation or settlement from the carrying volume of the property and liabilities, applying tax prices enacted or substantively enacted at the conclusion of the reporting period. Deferred tax property and liabilities are usually not discounted. The carrying amount of a deferred tax asset is reviewed at the end of Each and every reporting period of time and is reduced for the extent that it's now not possible that ample taxable revenue are going to be accessible to allow the similar tax profit to generally be utilised. Any these kinds of reduction is reversed to your extent that it gets to be probable that ample taxable revenue is going to be offered. Supplemental earnings taxes that crop up with the distribution of dividends are recognised in the event the legal responsibility to pay the linked dividends is recognised. Latest tax balances and deferred tax balances, and movements therein, are presented individually from each other and so are not offset. Present-day tax assets are offset towards latest tax liabilities, and deferred tax assets in opposition to deferred tax liabilities, If your Team has the lawfully enforceable ideal to set off current tax assets from current tax liabilities and the following extra situations are met: in the situation of latest tax belongings and liabilities, the Team intends possibly to decide on a Web foundation, or to realise the asset and settle the liability simultaneously; or in the case of deferred tax assets and liabilities, whenever they relate to profits taxes levied by the same taxation authority on either: the identical taxable entity; or diverse taxable entities, which, in Just about every upcoming interval wherein significant quantities of deferred tax liabilities or assets are envisioned to generally be settled or recovered, intend to realise the current tax belongings and settle The existing tax liabilities on a Web basis or realise and settle at the same time.|m) Provisions and contingent liabilities Provisions are recognised for liabilities of uncertain timing or sum in the event the Group or the corporation includes a authorized or constructive obligation arising as a result of a earlier function, it truly is possible that an outflow of economic Gains is going to be needed to settle the obligation and also a dependable estimate could be designed. Exactly where the time worth of dollars is product, provisions are stated for the existing worth of the expenditure envisioned to settle the obligation. Where It's not at all possible that an outflow of economic Added benefits will probably be necessary, or the quantity can not be believed reliably, the obligation is disclosed to be a contingent liability, Unless of course the chance of outflow of economic Gains is distant. Feasible obligations, whose existence will only be verified by the event or non-incidence of one or more foreseeable future situations can also be disclosed as contingent liabilities Unless of course the probability of outflow of economic benefits is distant. n) Profits recognition Income is calculated for the reasonable value of the thought been given or receivable. Apart from as set out in Observe 2(q), provided it is actually possible the economic Gains will stream on the Group and also the revenue and expenditures, if relevant, may be calculated reliably, profits is recognised in statement of surplus or deficit and other in depth profits and expenditure account as follows: i) federal government grants for certain capital expenditures of assignments are deferred and released into the assertion of surplus or deficit along with other in depth revenue and expenditure account as cash flow when those distinct cash charges are incurred. Any unused grants are labeled as deferred earnings less than current liabilities as further spelled out in Be aware 2(p) below; 16|Jeff Buler, assistant professor of entomology & wildlife ecology, and college students from his learn's level seminar in landscape ecology (ENWC667) take a flight within a scorching air balloon to get a hen's-eye check out on the landscape close to 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 an experienced masters with a flexible list of core prerequisites in data, mathematics and Pc and knowledge sciences. It's directed at providing a reliable background within the strategies powering info science to operate with substantial and/or dynamic info sets. This system will give both the breadth of coaching, and the flexibility to use them in different fields.|Wherever an asset isn't going to generate funds inflows largely impartial of those from other belongings, the recoverable quantity is decided to the smallest group of property that generates dollars inflows independently (i.e. a funds-building unit). - Recognition of impairment losses An impairment decline is recognised while in the statement of surplus or deficit and various extensive income and expenditure account Each time the carrying amount of an asset, or perhaps the cash-creating device to which it belongs, exceeds its recoverable sum. Impairment losses recognised in regard of cash-making models are allocated to reduce the carrying number of the assets from the device (or group of models) on a pro rata basis, other than that the carrying level of an asset will not be diminished down below its specific good worth a lot less costs of disposal (if measurable) or price in use (if determinable). - Reversals of impairment losses An impairment loss is reversed if There was a favourable change within the estimates applied to determine the recoverable volume. A reversal of the impairment loss is restricted to the asset s carrying sum that may have already been decided had no impairment reduction been recognised in prior several years. Reversals of impairment losses are credited into the statement of surplus or deficit and also other in depth earnings and expenditure account during the year during which the reversals are recognised. h) Inventories Inventories are carried within the reduced of cost and Internet realisable price. Price tag is calculated employing the main-in, to start with-out approach and comprises all charges of order, fees of conversion and other expenses incurred in bringing the inventories for their present area and ailment. Net realisable value may be the believed selling cost while in the standard course of organization fewer the estimated expenditures of completion and the estimated charges 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 can be our business belief that senior citizens need to be entitled to enjoy a abundant and dignified existence immediately after many years of contribution on the Modern society. OB|The good value has actually been established both by reference to the industry price at the end of Each individual reporting period of time or by discounting the relevant income flows using present-day curiosity costs for identical devices. h) Cash chance management The Group s objective when handling funds are to safeguard the Team s means to carry on being a heading worry so as to carry out its principal activities, i.e. to deliver care, housing and recreational services to the needy elderly of Hong Kong plus the PRC. The money composition of the Group includes common deficit, typical reserve and other reserves and designated resources. To be able to preserve or modify the capital structure, the Group could attraction for subventions from your HKSAR Federal government and donations from most people and also other charitable organisations. The Team is not really issue to any externally inspected funds demands. 23. Product RELATED Social gathering TRANSACTIONS a) Important administration staff remuneration All customers of vital administration personnel are The chief committee members of the corporate. There was no transaction with vital management personnel for the duration of The existing and prior years. b) The Team hasn't entered into any related social gathering transactions. 29|From this good area, it is a snap for students to check out the capital city - it is in strolling distance of famed London landmarks and it has good transport backlinks.|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?��?

?�們用心提供給予�??��??�良好的學習?�生活環境,?��?計畫?�格?�從?��??�質標準?��?外,?�了?�夠迎接越多?��??�來?�澳大利亞體驗現代的?�育?�生活,?�們盡?�保?��?費優?�、便宜,?�造更多機?�。我?�期待您?�到來!

Once the investment is disposed of or is decided being impaired, the cumulative obtain or loss Earlier accumulated in resources utilized is reclassified to statement of surplus or deficit as well as other comprehensive money and expenditure account (see Observe 2(g)). AFS fairness investments that do not need a quoted marketplace rate within an active market place and whose honest benefit can not be reliably measured and derivatives that are linked to and needs to be settled by shipping of this sort of unquoted fairness investments are calculated at Expense much less any discovered impairment losses at the conclusion of Every reporting time period (see note two(g)). Loans and receivables Financial loans and receivables are non-by-product financial assets with fixed or determinable payments that aren't quoted in an Lively market place. Subsequent to initial recognition, financial loans and receivables (together with trade and other receivables, lender balances and funds) are measured at amortised cost utilizing the efficient curiosity system, less any impairment (see Notice two(g)). Desire money is recognised by implementing the powerful desire amount, except for shorter-time period receivables the place the recognition of desire could well be immaterial. Derecognition The Team derecognises a fiscal asset only when the contractual here legal rights on the dollars flows from the asset expire, or when it transfers the economical asset and significantly every one of the challenges and benefits of ownership of the asset to a different entity. If the Team neither transfers nor retains significantly every one of the hazards and rewards of ownership and carries on to regulate the transferred asset, the Team recognises its retained interest inside the asset and an connected legal responsibility. In the event the Team retains substantially the many risks and benefits of possession of a transferred monetary asset, the Team continues to recognise the economical asset and in addition recognises a collaterialised borrowing with the proceeds obtained. On derecognition of the economic asset for quantities it may have to pay for, the distinction between the asset s carrying quantity plus the sum on the thing to consider obtained and receivable plus the cumulative acquire or reduction that were recognised in other detailed earnings and accrued in cash used is recognised in statement of surplus or deficit and other complete profits and expenditure account. eleven

泰文?�話課程 ?�用對象 說明 泰語?�級???��???認識泰文?�本字母?�發?�,泰國?�化簡單介紹?�簡????�短?�等???�礎泰語?�話 ?�泰?�初級程�?�??�法結構解析?�補?�泰?�字彙、配?�聽講互?�練習,增強?�常泰語?�話??Whether it is not possible to estimate the recoverable degree of the person asset, the Group shall decide the recoverable volume of the money-building unit to which the asset belongs. The value in use calculation demands the Team to estimate the future dollars flows expected to come up with the assets or funds-building models and an appropriate low cost amount in order to compute the existing benefit. The low cost charge signifies a level that reflects present current market assessments of some time price of cash along with the threats particular for the asset for which the long run hard cash flow estimates have not been modified. The place the particular long term dollars flows or maybe the revision of estimated long term cash flows are fewer than authentic approximated potential funds stream, a fabric impairment reduction may well crop up. b) Impairment of receivables When there is objective evidence of impairment loss, the Group normally takes into account the estimation of long run money flows. The quantity of the impairment reduction is calculated as the difference between the asset s carrying sum plus the present value of estimated foreseeable future dollars flows (excluding upcoming credit losses that have not been incurred) discounted on the economic asset s authentic efficient curiosity charge (i.e. the powerful fascination amount computed at First recognition). Where the actual long term income flows are under anticipated, a fabric impairment reduction could come up. As at 31 March 2017, the carrying level of receivable is HK$8,426,816 (net of allowance for doubtful debts of HK$nil) (2016: carrying quantity of HK$8,666,513, Web of allowance for Uncertain debts of HK£nil). thirty

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