一、On January 1, 2007, George Solti Corporation purchased for $600,000 a tract of land (site number 1
【題組】(b)Prepare the journal entries on December 31, 2010, assuming depreciation method change lo stra
二、OnJanuary 1, 2008, Tilanial ]ne‘ granted stock options to otficers and key employees for llie purc
【題組】(d) October 5，2007 — Hart purchases 200 ounces of titanium at $550 per ounce and settles the fut
【題組】(e)December 15，2007 —Hart sells clubs containing timniiim purchased in October 2006 for $250,000
四、Winans Company uses the lower-of-cost-ov-Net realizable value method, on an individual-item basis,
【題組】(b)Assume the above error was found before closing the account by 2008, prepare the correcting e
根據「教育部補助辦理教師專業發展評鑑實施要點」，下列敘述何者正確？1為總結性評鑑，得作為教師績效考核、不適任教師處理機制、教師進階制度之參據；2以學校自願申請，以及學校教師自願參加之方式辦理；3評鑑內