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英文 大學

哪一個段落沒有主題句? 我覺得是第一個,對嗎? 要怎麼替這個段落寫出主題句呢?

2 Despite different home cultures and countries, international students' main overall motivation is the desire get out on their own, to carve out a new direction in their lives. "Foreign students" do not casually abandon the comforts of family and cultural ties; they have done their homework on Canadian schools. All their preparation, though, cannot prepare them for the loneliness and ongoing difficul- ties they face, from cold winters to financial issues related to the higher tuition fees they must pay. Some students, though, emigrate to escape those same tight- knit families and bonds that others find so painful to leave behind. A Macleans "On Campus" report notes that family expectations may be opposed to students' visions for themselves and lead them to reject accepted values and career paths in their hometowns and countries. Csilla, a web-design student at Waterloo admits, "I was always supposed to enter my family's restaurant business in Budapest, but I felt suf- focated even working part-time as a server. Web design is my passion, and I wanted 12: CAUSE OR EFFECT [- a completely fresh start, something that is completely my own ("International Stu- dents"). Finding independent paths to their own dreams is the key here, whether students choose those paths as a result of personal ideals or as a reaction to pre-set future plans.

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商業與管理 大學

綠色螢光筆的不是很了解 1. 為什麼會有5呢? 2. 為何要加52000

dand 2. (LO 3, 4) On January 1, 2020, Hayslett AG had the following equity accounts. Share Capital-Ordinary (€10 par value, 260,000 shares issued and outstanding) Share Premium-Ordinary Retained Earnings During the year, the following transactions occurred. April 1 May 1 June 1 Aug. 1 31 Dec. 1 Declared a €1.50 cash dividend per share to shareholders of record on April 15, payable May 1. Paid the dividend declared in April. Announced a 2-for-1 share split. Prior to the split, the market price per share was €24. Declared a 10% share dividend to shareholders of record on August 15, distributable August 31. On August 1, the market price of the shares was €10 per share. Issued the shares for the share dividend. Declared a €1.50 per share dividend to shareholders of record on December 15, payable January 5, 2021. Determined that net income for the year was €600,000. 31 Instructions Solution 2. a. Apr. 1 May 1 June 1 Aug. 1 31 Dec. 1 31 1 Cash Dividends (260,000 × €1.50) Dividends Payable Dividends Payable Cash No journal entry needed for share split Share Dividends (52,000* × €10) Ordinary Share Dividends Distributable (52,000 × €5) Share Premium-Ordinary (52,000 × €5) *520,000 x.10 Ordinary Share Dividends Distributable Share Capital-Ordinary Cash Dividends (572,000** × €1.50) Dividends Payable **(260,000 × 2) + 52,000 Income Summary €2,600,000 1,500,000 3,200,000 Retained Earnings Retained Earnings Share Dividends Cash Dividends (€390,000+ €858,000) 390,000 390,000 520,000 | 260,000 858,000 600,000 1,768,000 390,000 390,000 260,000 260,000 Prepare dividend ent section. 260,000 858,000 600,000 520,000 1.248,000 14. Luz (a) r equ 15. pre 16- 17 for 18

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