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แบบฝึกหัดครั้งที่ 3 การบริหารเงินทุนหมุนเวียน จากงบการเงิน ปี 2560 ของ บริษัท จินดามณี จำกัด ข้างล่างนี้ หากยอดขายประกอบไปด้วยยอดขายเงิน สด 20% และยอดขายเงินเชื่อ 80% และกำหนดให้หนึ่งปีมี 360 วัน จงคำนวณหา ข้อ 1-6 บริษัท จินดามณี จำกัด งบกำาไรขาดทุนปี 2560 หน่วย:พันบาท รายได้จากการขาย 400,000 หัก ต้นทุนขาย 320,000 กําไรขั้นต้น 80,000 ก ค่าใช้จ่ายดำเนินงาน 40,000 กําไรจากการดำเนินงาน 40,000 หัก ต้นทุนทางการเงิน 4,000 กําไรก่อนภาษีเงินได้ 36,000 หัก ภาษีเงินได้ (20%) 7,200 กําไรสุทธิสำหรับปี 28,800 บริษัท จินดามณี จำกัด งบแสดงฐานะการเงิน (บาท) ณ วันที่ 31 ธันวาคม 2560 หน่วยพันบาท สินทรัพย์ เงินสด 24,000 เงินลงทุนระยะสั้น 16,000 ลูกหนี้การค้า 48,000 สินค้าคงเหลือ 64,000 สินทรัพย์ไม่หมุนเวียน 208,000 รวมสินทรัพย์ทั้งสิ้น 360,000 หนี้สินและทุน เจ้าหนี้การค้า 32,000 ภาษีเงินได้ค้างจ่าย 1200 ตั๋วเงินจ่าย 27,200 หนี้สินหมุนเวียนอื่น 13,600 หนี้สินระยะยาว 72,000 หุ้นสามัญ 120,000 กำไรสะสม 94,000 หนี้สินและส่วนของผู้ถือหุ้นรวม 360,000 1. เงินทุนหมุนเวียน (Working capital) เงินทุนหมุนเวียน = สินทรัพย์หมุนเวียนรวม 2. เงินทุนหมุนเวียนสุก (Networking capital เงินทุนหมุนเรือนสุกร - นท พ บุนเวียน - เ ดิ น ทุนเรียน Q A

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Name 1. Either my mother or my father 2. The man with all the birds 3. Mathematics วิชาภาษาอังกฤษ 5 (อ31101) Subject-Verb agreement exercise 3 4. Somebody (is/are) Andy's favorite subject. (is/are) John's favorite subject, while Civics (is/are) not taking it too well. 5. Everyone involved in the accident (is/are) making a statement and someone else by the police. 6. The weather in some African countries August. 7. The deaf 8. A number of Covid-19 cases (is/are) coming to the meeting. (lives / live) on my street. (is/are) not hear at all. 9. The number of crimes in New York city recently. 10. The police 11. The Portuguese. mariners. 12. Neither the actors nor the director closely. 13. Almost all of the flour 14. Eight dollars 15. There Class (have / has) been reported. (is / are) investigating the matter. (have / has) been questioned (is/are) boiling hot in 16. 17. All of the CDs, even the scratched one,. 18. Arabic the Western world. 19. In Africa, measles 20. Some of the people waiting in line. 21. No one 22. Twelve miles. 23. Each of the cars in the street 24. Ted and Lydia 25. My brothers or my sister 26. Romeo and Juliet (have/has) long been renowned as great (is/are) only one left! (Is / Are) the tweezers in this drawer? (was / were) used to make a cake. (is/are) the price of a movie these days. (were / was) fifteen candies in that bag. Now there 27. A red and yellow car. 28. One of the cities she would like to No. (have/has) increased .(is/are) following the lines. (is/are) in this case. (is/are) also becoming a popular language to learn in (is/are) still killing children. 29. Some of the countries they may have visited to be Nigeria and Egypt. 30. The mascot, as well as the hockey players, volunteers) at the school. (have/has) finished reading the book yet. (is / are) a long distance to run. (is/are) new. (visit / visits) their uncle every weekend. (have / has) the key. (is/are) a famous love story. (is/are) waiting outside. (is/are) getting impatient. (live / lives) is Toscana. (seem/ seems) (volunteer /

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4G - 14:15 น. ← Screenshot_20230... Reading-Comprehen... Q Volcanoes Read the passage below and answer the questions on the next page. 4G 54 Volcanoes are geological formations that are created due to the movement of magma and gas from the Earth's mantle and core to its surface. The Earth's crust is made up of several large tectonic plates that are in constant motion, and when these plates collide, magma is forced to the surface, resulting in volcanic eruptions. Games4esl Volcanoes can be found all over the world and are often located in areas where tectonic plates converge, such as the Pacific Ring of Fire. Volcanoes can be classified into three main types: shield volcanoes, stratovolcanoes, and cinder cone volcanoes. Shield volcanoes are formed by repeated eruptions of fluid lava flows, which are thin and runny due to low viscosity. As the lava spreads out, it forms a wide, gently sloping mountain. Stratovolcanoes are steep, cone-shaped mountains that are formed by layers of ash, lava, and other volcanic debris. They are typically the result of explosive eruptions. Cinder cone volcanoes are small, steep-sided cones that are formed from a single vent and have a circular crater at the top. They are usually created by explosive eruptions that produce a lot of ash and cinders. |||| Volcanic eruptions can be very destructive and can cause damage to both the natural environment and human infrastructure. They can cause ash clouds that can travel for miles and disrupt air travel, as well as pyroclastic flows, which are fast-moving clouds of hot gas, ash, and rock that can be deadly. In addition to causing destruction, volcanic eruptions can also be beneficial, as they can create new land, enrich soil with minerals and nutrients, and provide sources of geothermal energy. 3 Scientists study volcanoes in order to better understand their behavior and predict when eruptions might occur. They use instruments such as seismometers, gas sensors, and satellite imagery to monitor the activity of volcanoes and track changes in their behavior. This information can be used to create early warning systems that can help protect people and communities from the effects of volcanic eruptions. www.Games4esl.com

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Instruction: Fill in the blank with the correct form of verbs provided in bracket 1. If Mr. Smith 2.1 3. The sale staff (make) a large sale, but we don't do that. 4. If I (be) Mr. John, I 5. Michele 6. If we (heat) the water, it 7. Peter asked me to told you that if you fish sauce. 8. We 9. Louis 10. You 11. Mary 12. Kevin 13. Anna 14. If James 15. If you some stamps? 16. If John station. 17. Kevin 18. 19. First Conditional (buy) a bigger office block if 1 (earn) more if we (call back), tell him that I parent. 20. Real Madrid C.F. (get) a better grade if we you (have) you (give) you these books. (fax) the letter to him. (own) Mr. Bowen's company. (pay) them a bonus every time they (boil). (be) here tonight if Smith (buy) that car, (not miss) the train if you (leave) for London if the weather (get) fat if you still (not be) at the proms if Alex (be) unlikely to be here if Smith (meet) Roger by now if she (have) a car, he (go) to the post office on your way to work, (go) to the market, (encourage) her to read more. (get up) early. (tell) me that he is coming tonight, I (keep) eating pizza. (come) late. (drive) you to work. (be get) better. (accompany) Laura. (not come). (win) tonight if their players (decide) to buy this house, (show up) with Tim. (tell) me. ****** Finish***** you (buy) him a bottle of (go) to pick him up from the (buy) me (not forget) to tell your *********** (play) at the top of their game.

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Vocabulary Comprehension 1 Write the words from the box next to the correct definitions. recent awkward category gather regretful ignore deny adore cuisine realize 1. 2. area 3. missed out on 4. short time ago 5. something 6. 7. 8. 9. 10. embarrassed or nervous to collect things or people from different places into one 2. Have you before? feeling sad or sorry for something that's lost, or that you describing something that has started or happened a to understand something you didn't before; to recall a type or way of cooking to claim something isn't the truth to pay no attention to someone or something a grouping of things organized by type to like someone or something very much Grammar Practice 2 Fill in the blanks with the correct form of the given words. 1. We've only just 3. Tony has week. 4. That man has 5. I too much homework to do. (begin) to understand recent events. (contribute) anything to the local paper (be) to the gigantic mall three times this (write) seventeen novels. (feel) like going to the movies yesterday, but I had Expressions Practice 3 Circle the best expression. 1. In my experience, / I remember when people who tell a lot of jokes are more memorable. 2. What happened was / At the time, I forgot her birthday and she got offended. 3. In my experience, / One time, my brother ignored the rules and got into some serious trouble. 4. I remember when / What happened was people were allowed to swim in that river. 5. In my experience, / At the time, I had different interests than I do now.

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Comparison of Adjectives - Exercise Complete the sentences, using the positive, comparative and superlative of the adjectives in brackets. 1. Dad's car is much than mine. (fast) 2. I think scuba diving is than climbing. (fascinating) 3. His thirst grew . (big/big) 4. He thinks this test was than the last one. (difficult) 5. They live in a really house. (beautiful) 6. She is the tennis player of the world. (good) 7. Susan is al girl. She's much 8. This suitcase is than the others. (heavy) 9. Hotels in London are 10. Bob is 11. Doris reads many) 12. France is as 13. They live in a 14. My sister is three years 15. This was the 16. I think tennis is 17. I talked to Claire and she is a very 18. His company earned 19. She was the 20. They didn't stay out as and than her sister. (nice / nice) than in Vienna. (expensive) books than Peter, but Frank reads the as Spain. (beautiful) house, but Fred lives in a than me. (young) film I have ever seen. (bad) than cycling. (interesting) than Keith, but Phil is the (tall/tall) girl at college. (popular) girl. (smart) money than the years before. (little) as last Saturday. (late) ************************ (many / one. (big/big))

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