Module A 6th Edition Flash Card

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i2c_cpimprove

5 November 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATIO ...

QP Case Competition HK 2016 Seminar

HKICPA Business Case Competition 2019 - HK

1 Dec 2019

HK(IFRIC)-Int 12 Service Concession Arrangements

93745545 220926083837 220926083837-78dd1d181c6bb6195ba0d9ec4eff1572 e6b71cb79e7b40e3b0fadbb07a92c950_20220926163836 78dd1d181c6bb6195ba0d9ec4eff1572 Section 1: HK(IFRIC)-Int 12 Service Concession Arra ...

HK Medical Association Sports Day - Inter professional 4 x 100m

HK Medical Association Sports Day - Inter professional 4 x 100m

HK(IFRIC)-Int 22 Foreign Currency Transactions and Advance Consideration

220808081437-9543365ce296101a49cda350ead19766 220808081437 4825269ac4e0479b89ed5a5e0d0cc847_20220808161435 9543365ce296101a49cda350ead19766 92969092 37530941/92969092 Section 1: HK(IFRIC)-Int 22 Forei ...

hk-law-old

(Revised in Jun 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...

HKICPA's response to the HK Government's 2023-2024 Budget

HKICPA's response to the HK Government's 2023-2024 Budget The Hong Kong Institute of Certified Public Accountants (HKICPA) welcomes the 2023-2024 Budget announced by the Government for its com ...

nomination-form

第1 页香港会计师公会专业资格课程奖学金提名表本提名表只适用于已通过香港会计师公会评审及认可的内地高校会计硕士专业课程(MPAcc)之应届毕业学员/已符合直接注册入读「专业资格课程」资格的在读学员。请用黑色或蓝色钢笔工整地填写表中各项内容。填好的提名表应经有关院校领导核实并由院校直接送交： 北京市西城区宣武门西大街129号金隅大厦18层1814 – 17室（邮编100031） 香港会计师公会北京办 ...

mainland-nom-2011

第1 页香港会计师公会专业资格课程奖学金提名表本提名表只适用于已通过香港会计师公会评审及认可的内地高校会计本科课程之应届毕业生。请用黑色或蓝色钢笔工整地填写表中各项内容。填好的提名表应经有关院校领导核实并由院校直接送交： 北京市西城区宣武门西大街129号金隅大厦18层1814 – 17室（ 邮编100031） 香港会计师公会北京办公室专业资格考试项目经理李连庆先生传真： 010-6641-1487 ...

qp-scholar-nomin-form

第1 页香港会计师公会/中国注册会计师协会专业资格课程奖学金提名表请用黑色或蓝色钢笔工整地填写表中各项内容。请将填好的提名表及有关证明文件发至： 北京市西城区宣武门西大街129号金隅大厦18层1814–17室（ 邮编100031） 香港会计师公会北京办公室专业资格考试项目经理李连庆先生傳真： 010-6641-1487 電郵： liam@hkicpa.org.hk 所提供的资料将仅用于处理有关提名 ...

sas610

SAS 610 (revised October 02) 1 STATEMENT OF AUDITING STANDARDS 610 COMMUNICATIONS OF AUDIT MATTERS WITH THOSE CHARGED WITH GOVERNANCE (Effective for audits of financial statements for periods beginnin ...

sas440

SAS 440 (July 97) 1 STATEMENT OF AUDITING STANDARDS 440 REPRESENTATIONS BY MANAGEMENT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

sas420

SAS 420 (July 97) 1 STATEMENT OF AUDITING STANDARDS 420 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

sas410

SAS 410 (July 97) 1 STATEMENT OF AUDITING STANDARDS 410 ANALYTICAL PROCEDURES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

sas160

SAS 160 (December 00) 1 STATEMENT OF AUDITING STANDARDS 160 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning b ...

sas310

SAS 310 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 310 AUDITING IN A COMPUTER INFORMATION SYSTEMS ENVIRONMENT (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 ...

sas210

SAS 210 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 210 KNOWLEDGE OF THE BUSINESS (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 -4 Obtaining the knowledge 5 ...

value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

qp-scholar-nomin-form

香港会计师公会 / 中国注册会计师协会 专业资格课程奖学金提名表 请用黑色或蓝色钢笔工整地填写表中各项内容。 请将填好的提名表及有关证明文件发至： 北京市西城区宣武门西大街129号金隅大厦18层1814–17室（邮编100031） 香港会计师公会 北京办公室 专业资格考试项目经理李连庆先生 傳真：010-6641-1487 電郵：liam@hkicpa.org.hk 所提供的资料将仅用于处理有关提 ...

nomination-form

香港会计师公会专业资格课程奖学金提名表 本提名表只适用于已通过香港会计师公会评审及认可的内地高校会计硕士专业课程(MPAcc)之应届毕业学员/已符合直接注册入读「专业资格课程」资格的在读学员。 请用黑色或蓝色钢笔工整地填写表中各项内容。 填好的提名表应经有关院校领导核实并由院校直接送交： 北京市西城区宣武门西大街129号金隅大厦18层1814 – 17室（邮编100031） 香港会计师公会 北京办 ...

mainland-nom-2011

香港会计师公会专业资格课程奖学金提名表 本提名表只适用于已通过香港会计师公会评审及认可的内地高校会计本科课程之应届毕业生 请用黑色或蓝色钢笔工整地填写表中各项内容 填好的提名表应经有关院校领导核实并由院校直接送交： 北京市西城区宣武门西大街129号金隅大厦18层1814 – 17室（邮编100031） 香港会计师公会 北京办公室 专业资格考试项目经理李连庆先生 传真：010-6641-1487 电 ...

HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment

220926084030 452fa0def7874a7684bc46943ff5f2e4_20220926164029 1af785662044e6440f3a9388c0e21a70 220926084030-1af785662044e6440f3a9388c0e21a70 37530941/93745588 93745588 Section 1: HK(IFRIC)-Int 10 Inter ...

HK(IFRIC)-Int 19 Extinguishing Financial Liabilities with Equity Instruments

8d7d812435734328a97b4eb9159cfd47_20220926163225 93745484 220926083226-132efd0fd1695dd25815b4529d218f01 220926083226 132efd0fd1695dd25815b4529d218f01 37530941/93745484 Section 1: HK(IFRIC)-Int 19 Extin ...

HK(IFRIC)-Int 23 Uncertainty over Income Tax Treatments

220926082939 24eadaa97b7ad22724fe47d7516c088d 220926082939-24eadaa97b7ad22724fe47d7516c088d 3554f9e8ea5947ea8b29910630f008a7_20220926162938 93745457 37530941/93745457 Section 1: HK(IFRIC)-Int 23 Uncer ...

HK(SIC)-Int 32 Intangible Assets - Web Site Costs

HKSICInt 32 Intangible Assets Web Site Costs 220926082430 7b3703fabc164eddafb23b6d8592a23b_20220926162427 bc8c25b531318dde2d4800ca1c115a85 93745407 220926082430-bc8c25b531318dde2d4800ca1c115a85 375309 ...

HK(SIC)-Int 29 Service Concession Arrangements : Disclosures

HKSICInt 29 Service Concession Arrangements Disclosures 220926082559 220926082559-7a78e31d962f7f5ad515618d71cd85da 8898825ce0de40c0ae0f9502dd1a7cf1_20220926162558 37530941/93745424 7a78e31d962f7f5ad51 ...

The HK Surveyors 31-Aug-02

THE HONG KONG INSTITUTE OF SURVEYORS l.\;vi;t) H.:sA Z&2S EP -4 AM1 0: 5 31 August 2002 Deputy Director, Accounting Hong Kong Society of Accountants 4dJ Floor Tower Two, Lippo Centre 89 Queensway ...

sas500

SAS 500 (January 04) 1 STATEMENT OF AUDITING STANDARDS 500 AUDIT EVIDENCE (Issued January 2004) Contents Paragraphs Introduction 1 -2 Concept of Audit Evidence 3 -6 Sufficient Appropriate Audit Eviden ...

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

FSIG Lunch Seminar - Updates on the Insurance Regulatory Regime in HK - from the Commissioner of Insurance

3 Jun 2016

HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners

220926083330 8b87e66f2d5c47eb8cab6b627c66ad04_20220926163329 220926083330-9b864358b92d282a35c977f4b9011cd9 9b864358b92d282a35c977f4b9011cd9 37530941/93745496 93745496 Section 1: HK(IFRIC)-Int 17 Distr ...

HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds

220926090500 ec94933e6f834595ab1720e148a331f9_20220926170459 220926090500-252cb91092b450ccd954d78533ae7244 252cb91092b450ccd954d78533ae7244 Section 1: 93745927 37530941/93745927 HK(IFRIC)-Int 5 Rights ...

HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments

220926090622 78448bee8265400b88376d7a935fcdd1_20220926170620 93745944 220926090622-ec811949f0af6c221b8171301f0e0933 37530941/93745944 ec811949f0af6c221b8171301f0e0933 Section 1: HK(IFRIC)-Int 2 Member ...

HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation

220926083436 220926083436-ebc90442d46f54e3fa1f9e832e5754ac 814a98da3dfc4e1b92a9151d7174beb9_20220926163435 ebc90442d46f54e3fa1f9e832e5754ac 93745503 37530941/93745503 Section 1: HK(IFRIC)-Int 16 Hedge ...

HK(IFRIC)-Int 20 Stripping Costs in the Production Phase of a Surface Mine

220926083121 fdd504d35f8f40ce8907d7fe88bb449d_20220926163120 93745480 220926083121-e211047247ef9bef12d04a19041cb9ea 37530941/93745480 Section 1: e211047247ef9bef12d04a19041cb9ea HK(IFRIC)-Int 20 Strip ...

HK(SIC)-Int 10 Government Assistance - No Specific Relation to Operating Activities

HKSICInt 10 Government Assistance No Specific Relation to Operating Activities 220926082842 53663a8b671743cfa01d6f78daf3b40b_20220926162840 220926082842-92cd18fa8ac00794fb05b981ed4badde 37530941/93745 ...

HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies

220926084143 4ced0a87c63f4691bf260bf837ea044e_20220926164141 220926084143-cbc80db226fc71313e0c69e471b783a3 cbc80db226fc71313e0c69e471b783a3 93745612 37530941/93745612 Section 1: HK(IFRIC)-Int 7 Applyi ...

HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

220926090716 f54d3321d05c4a169366400c2cb9903e_20220926170715 220926090716-ddcafff22014eb7696eb81a71cdfb6c6 ddcafff22014eb7696eb81a71cdfb6c6 37530941/93745951 Section 1: 93745951 HK(IFRIC)-Int 1 Change ...

Accreditation guidelines_Overseas Deg Prog conducted in HK

1 Guidelines and Procedures for Accreditation/Re-accreditation of Overseas Degree Programmes conducted in Hong Kong 1. Purpose To ensure graduates from undergraduate or conversion programmes offered b ...

hk-economic-journal-a8-eugene-fung

A8 www.hkej.com 金融2012年6月8日星期五鳴謝信報財經新聞有限公司惠允轉載編號2012JU06003 政府《公司條例草案》委員會對第399條提出修訂，指核數師如故意不在核數報告中提供重要資料，須負上刑責。立信德豪會計師事務所主席兼行政總裁區嘯翔表示，若核數師要負刑責的法例獲得通過，將對業界造成不小壓力，不僅可能造成會計人才流失、增加審計費用，甚至可能招致會計師事務所倒閉；長期來看 ...

HK-Int 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

311n5int 220808085245 dd4dfd9048b7c56a22aafdd635afa310 220808085245-dd4dfd9048b7c56a22aafdd635afa310 x 92969408 Section 2:

HK-Int 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

c53a584c557841f3b5e67e34af94086d_20221215095737 221215015739 221215015739-20503d13e3561853519e480fe5aed308 95163719 20503d13e3561853519e480fe5aed308 37530941/95163719 Section 2: HK-Int 5 (Revised) Pre ...

pn851

PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...

apr-issue

廣州大連武漢重慶可擴展商業報告語言在中國的推廣應用（第一部份） Liu Yuting explains China’s latest XBRL developments and its use in regulatory reporting (part one) 財政部企業司司長劉玉廷求，從企業會計準則入手，形成系統的披露模板，廣泛徵求意見，從中提取財務報告元素，起草完成了基於企業會計準則的XBR ...

sas460

SAS 460 (August 97) 1 STATEMENT OF AUDITING STANDARDS 460 RELATED PARTIES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

sas450

SAS 450 (January 01) 1 STATEMENT OF AUDITING STANDARDS 450 OPENING BALANCES AND COMPARATIVES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Para ...

sas430

SAS 430 (July 97) 1 STATEMENT OF AUDITING STANDARDS 430 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 ...

sas150

SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

sas120

SAS 120 (August 01) 1 STATEMENT OF AUDITING STANDARDS 120 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning ...

sas401

SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...

ed-sas730

Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...

ed-sas730

Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...

pn851

PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, G ...

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1 HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, ...

HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

HKIFRICInt 6 Liabilities arising from Participating in a Specific Market Waste Electrical and Ele 220926090356-26e3b506a6eb2decf26d6240f3c9afe5 220926090356 26e3b506a6eb2decf26d6240f3c9afe5 93745919 d ...

HK(IFRIC)-Int 14 HKAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

HKIFRICInt 14 HKAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and their I 93745525 220926083720 220926083720-27e99a47e01414a23a75a5ea567ba1d2 37530941/93745525 0541c2b4f8ec4a ...

HK(SIC)-Int 25 Income taxes - Changes in the Tax Status of an Entity or its Shareholders

HKSICInt 25 Income taxes Changes in the Tax Status of an Entity or its Shareholders 220926082732 fbfb697dd41a4f169e6e1b9b584b17cf_20220926162731 220926082732-fb1bbdcbf1320ddffa03e5c0965995d5 fb1bbdcbf ...

orderform

Name: Address: (Please fill in this return mailing label) For Institute Use Only Ref. no.: Receipt no.: Receipt date: Remarks: Issued by: This fabulous box set includes two books, May Moon and the Sec ...

AT-HK Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

AT-Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

Module B (Dec 2017)_Answer

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update279

i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...

Module A (Dec10)_Answer

Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

acca&bpp

acca&bpp HONG KONG SOCIETY OF ACCOUNTANTS 21 November 2001 Purchase of ACCA and BPP Series Name: _____________________ Student Reg. No.: _______________________ Date: _______________________ NEW S ...

HKAS 12 Income Taxes

How to calculate the average tax rate for deferred tax purposes in the financial How to calculate the average tax rate (Footnote 3) for deferred tax purposes in the financial statements under the two- ...

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

HK_20182

Credit Card Authorization Form To settle the QP enrolment fee(s) for December 2018 Session by instalments, please charge my VISA /MasterCard for the item(s) specified below: Module Enrolment Fee Date ...

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

Module A (Dec 12)_Answer

Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

20130520_module_a_essay

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Handbook_OrderForm

Name of member/subscriber: Institute membership/student no. (if applicable): Contact number: Email address: Members’ Handbook Order form 2008-2009 Mailing label (Please print in block letters) Name: A ...

sub-form18_19

Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: 2019-2020 Subscriber’s information Payme ...

form1920206

Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: 2021-2022 Subscriber’s information Payme ...

Zung Fu Flyer til 31 March 2024 Chi

41331 #HK287,500 EQA 250 EQB 250 EQE 350 EQE SUV 350 4MATIC EQS 450 EQS SUV 450 4MATIC HK425,000 HK499,000 HK699,000 HK759,000 HK1,110,000 HK1,290,000 HK540,000 HK614,000 HK986,500 HK1,046,500 HK1,3 ...

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

PRC_20182

Credit Card Authorization Form (Mainland China) To settle the QP enrolment fee(s) for December 2018 Session, please charge my VISA /MasterCard for the item(s) specified below: Module Enrolment* Transa ...

Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

Ren_Dynasty Mooncake 2022 Leaflet

Ren_Dynasty Mooncake 2022 Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋， 為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優惠。如有 ...

Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...

Module A (Jun 15)_Answer

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