. 1
( 4)



>>

1

1 2003 . 80%
, $2.50 $2
1 2006 . , 1 2006 .,
.1 2003 . 40%
, $3 . .
!

31 2004 #. !% :
!" $


$ . $ . $ .
115 293 350
"
380 60 50
#
“““ “““ “““
495 353 400
$
56 44 40
%
64 29 45
&
0 120 14 87 15 100
'
“““ “““ “““ “““ “““ “““
615 440 500
(
“““ “““ “““
)
! ! $
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( 1 .) 50 100 150
50 40 0
!
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“ 1 2003 . 63 185 100
“ / 100 163 (5) 180 150 250
“““ “““ “““ “““ “““ “““
263 320 400
*
10%- 100 20 50

&'! ()$ *
175 75 20
)
61 25 30
*
16 252 nil 100 nil 50
" +
“““ “““ “““ “““ “““ “““
615 440 500
(
“““ “““ “““

:
* +

(i) 10%. $1
10% :

$
1 0.91
2 0.83
3 0.75


1
Accountancy Tuition Centre (International Holdings) Ltd 2006
(ii)
$85 . ,
,
. 31 2004 .
+
$65 .
!
.

(iii) 2004 . $17.5 .,
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40%- . * 31 2004 . ,
.

(iv) ,
&
$6 . .

(v) 31 2004 . , ,
-
$8 .; .
!

+ !:

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(20 )

(b) ( &! *
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(5 )
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(25 ( )




2
Accountancy Tuition Centre (International Holdings) Ltd 2006
2

31 2004 . :
# '

$000 $000
,
% +
( . (i)) 40,000
#
( .(i)) 10,000
"
( (i)) 50,000
“ 1 2003 14,000
"
12,500
&
“ 31 2004 . 6,300
%
500
&
8,700
)
“1 2003 . ( . (iii)) 1,800
"
25 . 20,000
"
12%- (, 2000 .) 15,000
10%- 1 .
( 2006 . ) 10,000
“1 2003 . 12,100
*
“1 2003 . 12,800
.
86,300
(
48,200
( . (ii)) 2,000
9,400
"
900
-
800
&
( . (iii)) 300
*
( . (iv)) 1,400
-
“““““““ “““““““
181,500 181,500
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:
-

(i) :
"

$l .( 31 2004 .). !
(
,
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1 2004 ., 4 . ." 30
2004 . ) :

1 2004 5 $1
31 2004 4 $1
30 2004 4.5 $1

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'
, ,
.




3
Accountancy Tuition Centre (International Holdings) Ltd 2006
:
*

." “ ,
' /
,
+
. ,
'
( ) .*
:

.
$000 $000
“1 1998 34,000 8,000
-
31 2003 40,000 10,000
-
31 2004 44,000 9,500
-

1 2003 . 20 ,
+

30 .. ,
31 2004 ., .
+
1
. "
20% .%
.

(ii)
, 1
' - .
2003 . ) - -
.( -
.- .

, -:

$000
2,500
-
- (50% ) (1,400)
&
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200
%
400
&
(200)
)
2,000
2 -

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, , ,
.* , 31
+
2004 ., $4.8 . .,
-(
).
+
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2003 . $7.2 ., 31 2004 . $5.2
.- ,
$4 .


4
Accountancy Tuition Centre (International Holdings) Ltd 2006
(iv) (
, .
-
,
/ '
, 3%. .
$1.80 .# +
'
.
' +

+ !:

+# !*

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(b) 31 2004 .(
+
:

(i) 1 2004 . +
5 .
1 2004 .
-
$50,000
.
,
,
.- ,,
$30,000 .




5
Accountancy Tuition Centre (International Holdings) Ltd 2006
2
, 20 2004 . ,
1,000
5 $2 .& “ .#
,
“ $1.40 .

+ !:

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! * 1 & +& ( $*(! 4! +# "
31 2004 #. (5 )
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.( +
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,
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:

10 $12 .
(
5 , ) $5 .

10 ( 8%) $6 .
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,
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, , -
.

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. 0!" ) 31 2004 #.,
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(iii) ,
.-
1 ,
.% :

$480,000
$3 ,
1 2004 20,000 ,
$90.




6
Accountancy Tuition Centre (International Holdings) Ltd 2006
+ !:

,
+# !* + % ! !$ 5! " ./ !1 $ #+
. 0!" ) 31 2004 #., :
! 0 !! + ! ! %&

“ # (' !) & ! -! & .! !"; !
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(a) “ ,
,
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, 2001 ., 3 4" 41 “
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. 3 4" 41 , ,
.

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" .
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,
.
.*
- ,
1
2003 . 31 2004 .:

1 2003 . 31 2004 .
$ $
25 28
*
:
-
5 100 105
"
5 80 82
"
:
-
6 120 110
"
( - ):
'
5 ( ) 2,000 1,800
"
5 ( ) 1,000 1,200
"
4 ( ) 1,500 1,500
"
“ 1,250
*

2004 . 1,250 .( ,
(
31 2004 . (
.




7
Accountancy Tuition Centre (International Holdings) Ltd 2006
1 2003 . 31 2004 .
40,000 (
1971 . $500,000) 725,000 750,000
: 200,000
6
( 1989 .) 450,000 480,000

,
.
.

31 2004 . ,
- .
2003 .,
$250,000. * 31 2004 .
$270,000.
,



2004 . .
( +
$120,000. ,
." ,
2004 .

+ !:

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31 ) 2004 #. # . (15 )
+ ) !, 0 !! 0 !

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5 67

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3 4"

.(
:

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12 19. (7 )
& ! !, % + + ! & /& #
.




8
Accountancy Tuition Centre (International Holdings) Ltd 2006
(b) ) &
.- .1
:
+

31 2003 . 31 2004 .
$000 $000
1,500 1,750
-
1,500 1,650

“ 31 2004 . 160
“ 31 2004 . 85
0
,
(
“ 31 2004 . 125
2
1 2003 . 200
"
1 2003 . 12%

1 2003 . 10%

31 2003 .,
-
10 .
&

+ !:

+# ! * + % ! !$5! " ./ ! !! 6% " $ # ++
31 2004 #. 12 19 “ ”,
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. +

. 3 4" 17 “1 ”
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+ +

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.
+;
+# ( + . -! ", 5! "
! ! !$ !, (. & $ ,'! 5! "
+. (5 )
+# (

(ii) 1 2002 . & /
5 .1
$60,000. 1 2002
/
. $260,000. )
, 25% .

+ !:

+,
+
% !!, . . !+
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, 8%, “ +
+$ & ) +# # !* + %&
, . 0!" ) 31
!$5! "./ ! !! 6% " $#+ !
2004 #., (5 )
0 !! & $ # +# +

(25 ( )

9
Accountancy Tuition Centre (International Holdings) Ltd 2006
8 2003 .
6

6

« »
)
: «$ » «$ »; 1 2003 80 .
«$ » $240 ., «$ » ,
$125 ., 1 2004 « » 40% «$ »
$61 .

31 2003 :
'

« » «! » «! »
$000 $000 $000 $000 $000 $000
1)$#(7
&
372,420 147,610 76,340
3
301,000 12,000 “
#

)
99,430 23,230 35,890
%
&
107,950 35,460 29,460
“ 27,200
&
_______ ______ ______
207,380 85,890 65,350
_______ _______ _______
880,800 245,500 141,690
#
_______ _______ _______

)1-#$16 # "'8%1$569 $(1
)
(
1
25 ) 400,000 25,000 20,000
150,000 50,000 25,000
!
182,320 142,000 65,000
*
_______ _______ ______
732,320 217,000 110,000
)
82,170 19,820 26,980
)
36,500 “ 2,190
" +
29,810 8,680 2,520
*
_______ _______ _______
880,800 245,500 141,690
_______ _______ _______




10
Accountancy Tuition Centre (International Holdings) Ltd 2006
:
# +

(i) «$ »
*
$2.5 . ; «$ »
,
2003 .
«$ » $40 . ,
5 ;
.

10% , .

(ii) «$ » $15 ., ,
-
.

25% , .

(iii) «$ » « » $60 .
(
20%. & « » 80% ,
.

2004 « » «$ » $10 .
(
« » 25%. (
. ,
«$ ».

(iv) « » - .

+ !:

(a) «! »-# & 31 + ( ) 2004
+# * !+! "(
# +. (20 )

(() 3 4" 31 «"# »
$
:
+
.

+ !:

! !+ !&' !+ + ! *$ !) +
-! *" !+ -!! + ) &. +!&. !)
+ !) !) . (5 )

(25 ( )




11
Accountancy Tuition Centre (International Holdings) Ltd 2006
7 67 1

- «& » 31 2004
*
:

$ $
924,631
(
396,125
127,630
1
92,412
%
3,749
-
1 2004 . ( . (i)) 760,000
%
1 2004 . ( . (i)) 420,000
3
, 1 2004 . 8,000
%
, 1 2004 . 183,750
3
( . (ii)) 10,000
.
( . (iii)) 12,000
-
,1 2004 . ( . (iv)) 55,000
#
( $1) ( . (v)) 120,000
1
60,000
!
178,210
&
( . (vi)) 156,119
)
651,583
*
( (vii)) 7,000
&
( . (vii)) 3,720
*
,1 2004 . ( . (vii)) 26,450
"
122,347
%
36,220
&
_________ _________
2,177,473 2,177,473
_________ _________
:
#

(i) &

- $560,000.
31 2004 “ $600,000 $172,000
.
.1
50 ( ); .&
2004
.. «& »
3 4" 16 «% $
» 31 2004 .

1
25% .%
.




12
Accountancy Tuition Centre (International Holdings) Ltd 2006
(ii) .

, 31 2004
"
, , 1 2004 .
+
1 2004 $40,000,
,
5 $10,000
.- , ,
7.9%. 1
.

(iii) -

."
1
, , ,
$10,000.

(iv) #

.!
#
,
+ +
.* 1 2004 $0.40 ,
31 “ $0.47. .
3 4" 39
« ».
$ $: &

(v) 1

1 2004 (« »“
,
rights issue) 1 5 ,
$1.20 . 30 2004 (bonus
,
issue) 1 4 (,
).

(vi) )

:45 000.
(
, :1,50/$1. * 31
!
2004 ,
:1,40/$1. )
, .

(vii) *

$7,000 .* ,
. «& »
." ,
- ,
, ,
."
+
$56,000. *
31 2004 $96,000. “ 30%.




13
Accountancy Tuition Centre (International Holdings) Ltd 2006
+ !:

:
*&
$) 0 !+ & !5
, -!,, +# !*

(a) $ 2004 # +; (8 )
. !( !!&(

(() $ 2004 # +; (5 )
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() 31 + ( ) 2004 # + . (12 )
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(25 ( )

81 1

3 4" 18 « $ # » .
+
“, ; ,
(
, .
." “,
.

+ !:

(a) ,
$ %! * #+ &. + %! + %! !$ !, 5! "
(5 )
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, , +
.

+ !:

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+ ( %! . ! 76 !$ ! !% -!".

(i) “ «; »
)
« , ». -
«; » “ $10, “ $4. )
+ +
«; » 50 , , .
(4 )

(ii) .
)
,
)
." ,
,
. 2
, « »
/
. (
1 , $50. " ,
10% 15%
. (5 )




14
Accountancy Tuition Centre (International Holdings) Ltd 2006
(iii) « » «! »,
) +
.- « »
«! »
«! ». -
«! » ,
«! »
+
.5 , «! »
« » . (5 )

(iv) « »
)
20 .- $800
, « »
, « » ,
,
4 ,
.)
.5
,« »
. (6 )

(25 ( )

9 67 6

3 4" 40 « »
&
.-
, “ ,
.

+ !:

(a) $ * ! ( & ! *+
+ + + ,' " -
& !! !-!" !!
12 40. (6 )

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)
«" ». «" »
.

+ !:

(i) ,
(3) !* # ! !- + % ( * (% 5! "
! «6% "+ ! «
» » 12 . (5 )
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(ii) ,
9 $* # ! !- & !
. *( 5! " . !
%+ " !!, !( +( !5!-!
(3 )
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,
.&
, .(
+ ,
.

+ !:

! !6 #& $ !6 #& ! ! !$ - $
!!
. (6 )
$"


15
Accountancy Tuition Centre (International Holdings) Ltd 2006
(#) «& » .
,
- + ,
5% . 3 4" 38 «( $ $»,
,
«& » , ,
, «& » .
18 .

+ !:

+,
( &! * % ! ! !$! *$ $" 0 !! + #
(5 )
()$ * .*! ! !- $!!.

(25 ( )


10 2 2

«4 », ,
) + +
1 2004 :

( ): $4,200,000, “ 25
1
: $3,620,000
!
: $6,270,000
*
6% : $2,500,000, “ $1.
4% : $3,400,000

, 31 2004 .,
( +
:

1 2004 (bonus issue)
,
1 10
.

1 2004 (rights issue “ ,
), 1 75
5 ..
$1.05.

«4 » ,
* + +
31 2004 .:

$
7,627,344
"
-
( ) (1,421,706)
_________
6,205,638
-
(1,738,217)
*
_________
4,467,421
-
(791,272)
&
_________
3,676,149
-
_________



16
Accountancy Tuition Centre (International Holdings) Ltd 2006
«4 » 2 . 2007
) +
80 . 2004 $1 .

&
1 $2 .)
2006 . 25%.

22.6 .
4

+ !:

(a) (i) # +. (7 )
.! * !( * -!, &' &

(ii) ! * !( * -!, $ + + '!" # +
& +)
*2004 # + . (2 )
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(() (i) 3 4" 33 « &» .
$
, .. ,
.

! ! + ! -!", 4! ! & ! !!
12 33. (2 )
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(ii) -!, $ 2004 # +. (6 )
.! * !% &, !( *

() «4 » 3 4" 14
+
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#
. «4 + » ,
: ,
,
, .

+ !:

(i) 14
( &! *
+ ( !) 12 0 !! ( !.
. (3 )
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(ii) +, !) «2 !5 »+ %
( &! * + ! *& $
-
0 *! %+&$ )" ! # ! &.
!" 12 14. (5 )
(

(25 ( )




17
Accountancy Tuition Centre (International Holdings) Ltd 2006
2004 .

11 6 9

1 2004 . «., » 80% «' »
«- ». «., » $1·50 $1·50
1 2006 . , 1 2006 ., «., »
.& + «' » 1 2004 «., » ,
10% $100 ., 31 2006
.- ,
31 2006 .

31 2004 :
'

«)* » «+ »
$ . $ . $ . $ .
300 293
"
“ 60
#
«' » 120 “
#
75 “
___ ___
495 353
$
56 44
%
64 29
&
“ 120 14 87
&
___ ____ ___ ____
615 440
#
”” ””

)
)
, $1 50 100
"
50 40
!
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“ 1 2004 . 63 185
“ / 100 163 (5) 180
___ ___ ___ ___
263 320
&
“ 20
.
10% 100 100 “ 20
___ ___
)
175 75
)
61 25
*
16 252 “ 100
" +
___ ____ ___ ____
615 440
#
”” ””




18
Accountancy Tuition Centre (International Holdings) Ltd 2006
:
# +

(i) «' » $90 .
«., » . 31 2004
«' » $70 .

(ii) , «' »,
. +
«., », . «., »
«' », ,
.* «., »
-
,
, /
$23 . , ..
$43 .! $15 . , $5 . +
, $2 .“ $1 .“
.* ,
, «., »
.

(iii) «., » “ 10%. $1
10%:

$
1- 0·909
(
2- 0·825
(
3- 0·751
(

(v) «., » .

(vi) .
*

+ !:

(a) « 4» 31 + ( ) 2004 # + . (16 )
+# * !+! "( +

!:& .+ .
& ! *+
#

(() !0! , ! ! ()* % $! &* 0 !
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()$ * + +! " ! *, (3 +! !) !" ! #
. (5 )
(+ ! &!. *

(21 ( )




19
Accountancy Tuition Centre (International Holdings) Ltd 2006
12 9

«' »“, .* -
+
31 2004 :

. $000 $000
15,100
(
8,570
(i) 1,250
;
(ii) 3,000
#
840
"
200
#
(iii) 2,200
&
(iv) 210
*
(v) 350
0
(vi) 680
(
31 2004 . 17,800
1
31 2004 . 5,600
"
31 2004 . 650
%
420
&
, 20 12,500
"
1 2004 . 5,170
*
6% ,
$1 ( 2007 ) 6,000
1 2004 . (iv) 920
"
1,680
)
______ ______
41,570 41,570
””” ”””
:
#

(i) 1 2004 «' » .
,
“ 10 .-
% ,
.(
,
“ . . ,
, 8%, 1
2004 $750,000. ) «' »
.
,

(ii) , 31 2004
-
., , $160,000 .!
- .(
«' »
3 4" 40 « ».
&

(iii) «< »
&
$300,000, 1 2004
(:). " - (
5
- ) ,
1 2004 ($1 = :1·50). ) 31 2004 .
$1 = :1·80.



. 1
( 4)



>>