cash in hand, cash in bank,other monetary assets-cash in other cities/cashier's check/bank draft/credit cark/letter of credit deposit/cash for investment,investments-short term-stocks/bonds/funds/others,provisiotn for short-term investment,long term equity investment-stocks/others, long term securities investment-bonds/others, provision for long-term investment, notes receivable, dividends receviable, interest receivable, trade debtors, provision for douutful debts - trade debtors, prepayment, allowance receivable, other debtors, provision for doubtful debts - other debtors, other current assets, purchase, raw materials, packing materials, low value consumbles, material cost difference, self-manufactured goods, finished goods, difference between purchase & sales of commodites, consigued processing material, consignment-out, consignment-in, goods on installment sales, provision for obsolete stocks, prepaid expense, unsettled G/L on current assets, unsettled G/L on fixed assets, consignment loan - principle/interest/provision, fixed assets - buildings/plant and machinery/electronic equipment, furniture and fixtures/automobiles, accumulated depreciation, impairment of fixed assets, project material - specific materials/specific equipment/prepaid for equipment/tools and facilities for production, construction in progress, impairment of construction in progress, disposal of fixed assets, intangible assets - patent/industrial property and know-how/trademark rights/land use rights/goodwill, impairment of intangible assets, deferred assets, unrecognized finance fees, other long term assets, deferred assets debits.

I went away wy job on Sep 30th, have a rest for a week. Then i started find a job, about two weeks, i do. but i feel alone, because i don't know what i will do after half a month, i'm a accounting, but, they not arrange for me. what i can do. waiting?????

  A few weeks ago we found ourselves once again at one of Dr. Margaret's high school reunions. Her large graduation class has gotten together every five years for three decades now, and it has always been an event that we enjoyed more than we thoutht we would. The opportunity to share memories of a lifetime ago, and the life lived since then, with people from the same a background has a way of grounding people. We are able to reflect on waht has, and does, give life value.

  As more time goes by, it becomes less important what our status was in that teenage social milieu, and more important simply that we shared a slice of history --- that our roots grow from the soil of a common time and place. Those of you who are beyond " a certain age" may have experienced the same evolution. At this point everyone is truly a grownup --- gone are the days of fancy dresses and over-the-top efforts at looking younger, richer, more successful or important in order to impress each other. No more frantic shopping for just the right outfit to make us look one size smaller, or holding in your gut all weekend while taking shallow pleasure in the fact that the former cheerleader has put on some weight or the handsome football star is balding and gray.

Now the question is not who or what your are, but "How are you -- really?" After sharing the basic information about careers, children (or grandchildren) and location, people showed a greater interest in really understanding each other's life experiences and lessons learned along the way.

Wether the classmates were ones that we knew well then or simply familiar names and face from the past, the conversations tended to be less reporting and more exploring the whys and wherefores of it all. People who have stayed in the same careers were learning from those who had changed directions, and those who had lost parents were sharing with the ones lucky enough to still have theirs. Just inside the door was a table with photos of those classmates no longer with us, and of course there were discussions of how each of them had died. More importantly though, we told stories of what they had shared with us, and what we could learn from their lives and their passing.

Dr. Margaret had to tell the story several times of the death last year of her best friend since age 12. This was the first reunion that they didn't attend together, and it cast a poignant light on what is really important in life and relationships. All of this got us to reflectiong on a quote from Norman Lear that Dr. Patrick keeps hanging above his desk at the office:

Throughout the American scene -- television, sports, government -- the message seems to be that life is made up of winners and losers. If you are not unmber one or in the top five, you have failed. There doesn't seem to be any reward for simply succeeding at the level of doing one's best. Success is how you collect your minutes. You spend millions of minutes to reach on triumph., one moment, then you spend maybe a thousand minutes enjoying it. If you were unhappy through those millions of minutes, what good is the thousand minutes of triumph? It doesn't equate. How many successful people end up suicides? Life is made of small pleasures. Good eye contact over the breakfast table with your wife. A touching moment with a friend. Happiness is made of those tiny successes. The big ones come too infrequently. If you don't have all of those zillions of tiny successes, the big ones don't mean anything.

Even though we read it often, this experience of reflectiong over the many years of our lives and looking forward to the lesser number that are left gives the quote special emphasis. We realize that life's most precious moments are a warm and funny luch shared with friends, playing cards with the family in front of the fireplace, or sleeping in two extra hours on Saturday instead of working on the book that we are too busy to get out.

Now we have returned to our over-busy and hectic lives, and we will likely have little or no contact with those folks we went to high school with so long ago. We'll see them at the next reunion though, and in the meantime will try to remember, as quoted from Robert Brault, "Seize teh moment and enjoy the little things, for one day you may look back and realize they were the big things."

  The world we live is a hectic and chaotic place, often seeingly random and without order, and for many of us, the only way to have some semblance of control over our lives is to schedule and plan our days away. We plan for the future, we save our pennies for a rainy day, we become workaholics in preparation for days to come. We set goals and create for ourselves strict regimes, which we adamantly abide by. While this can all be integral to achieving our most desired dreams,it's important to take the time to step back and smell the roses.

Next month, I will go away from my job. I don't know what will happen in the future. But I believe it will not too bad.

Dear Sirs,

We understand from E/E Coporation of New York City, U.S.A. that you are looking for a reliable firm with good connecions in medical equipment trade to represent you in North American.

Having had experience in marketing medical equipments, we are familiar with customers' needs and are confident we could develop a good market for you in North American. We have spacious and well-equipped showrooms and an experienced staff of sales representatives who could push your business effectively.

We should be pleased to learn that you are interested in our proposal and on what terms you are willing to conclude an agency agreement.

For general information concerning our credit standing and integrity in the trade we suggest you refer to E/E Corporation.

Yours faithfully,

(Reply)

Dears sirs,

After a careful consultation with E/E Corporation, New York and a friendly discussion with Mr.Green, the manager of your corporation, we have decided to entrust you with the sole agency for our Type MD-4 XX Brand Mdeical Device in the North American.

The appointment will be for a trial period of twelve(12) months in the first instance. We shall pay you a commission of 5% on the net value of all sales against orders received through you.

If you will confirm these terms we will arrange for a formal agreement to be drawn up and, when this is signed, prepare a circular for distribution to our customers in North American, announcing your appointment as as our agents.

Yours faithfully,

letter of intent for the establishment of a joint venture enterprise producing XX brand mobile phone

XX Factory in Guangdong, China and XX company in Germany on the principle of friendship, equality and mutual benefit, and acmicable negotiations on and from May 10 to 15, July 5 to 7, 2003 respectively about the matter of establishing a Joint Venture Enterprise producing XX Brand Mobile Phones in Guangdong, China. Further, XX Factory in Guangdong, China sent some representives to Germany to discuss the details of the matter from August 6 to 12, 2003. While from October 15 to 20, 2003, 4 people of the German part, intited by the Factory in Guangdong, had an on-the-spot investigation of the Factory. Through friendly negotiations, the two parties have agreed to incorporate a Joint Venture making use of the Factory's workshops and facilities now available to produce XX Brand Mobile Phones under the following Intention.

1. Entire Pragramme & Installment Investment

(1) Chinese Part (XX Factory in Gunagdong Province) shall invest its yard of 60 mu, 5 workshops, 1 office building and other facilities for producing and living as its total stock which will be divided into two installments for investment.

(2) The first installment: 3 workshops, 1 office building, 30 mu of yard and some other auxiliary facilities avaliable will be invested to establish XX Brand Mobile Phone Factory.

(3) The second installment: Within 10 months after the date when the joint venture of the XX Brand Mobile Phone Enterprise obtain the examination and approval by the Chinese goverment, the two parties shall sign a Letter of Intent for the second phase of installment if they consider it necessary. Meanwhile, they should provide a feasibility reprot, a project proposal, a project contract and regulations within another two months in order to apply for the approval. Failure to do so, the secondinstallment will be considered as voluntarily abandoned. The Chinese part can use and arrange the rest 2 workshops and 30 mu of yard as their please.

2. Term of Opertion & Calculation Currency

(1) Term of Operation

a. The term of operation of the enterprise shall be in ten(10) years commencing from March 1, 2004 to Feburary 28, 2014. Should any of the Parties wish to extend the term of operation, the two parties should discuss together before they sign and application submitted to the examination and approval authority for approval of such extension.

b. After the expiration of operation, the remaining value of the fixed assets of the enterprise will belong to the Chinese Part.

(2) Calculation Currency

No matter what investment molds the parties will adopt, the calculation currency of investment should be in US dollars.

3. Scale of the Enterprise

The area of the Enterprise is 30 mu with XXX staff members and the annual output of XXX pieces of XX Brand Mobile Phone.

4. Proportion & Form of Investment Contributed by the Parties

The total investment of the Joint Venture Enterprise will be .... US dollars. The Germany Part will contribute 49% of the total investment in the sum of ... US dollars including 3 complete sets of machine for producing the Mobile Phones, auxiliary Facilities, office equipments and revolving fund used for reforming the factory facilities available and production as well. While the Chinese Part will contribute 51% of the total investment in the sum of ... US dollars including 3 workshops (covering the area of 4125 M2), 30 mu of yard, 3 vechicles for production and work, power distribution and facilities as well.

5. Obliations of the parties

Chinese Part

(1) Applying for the Joint Venture, going through the produces for examination and approval of the Government, registration in teh Administration of Industry and Commerce, and effect insurance for the Joint Venture Enterprise within 3 months.

(2) Programming entirely of the Enterprise area, equipping well the auxiliary facilities, effecting insurance for property of the Enterprise.

(3) Promoting 30% of the Enterprise's products fo ten(10) years within China.

German Part

(1) Delivering 3 complete sets of machine for producing the Mobile Phones, auxiliary facilities, and some office equipments.

(2) Sending 2 technicians to China to train the Chinese workers, directing the production and installation of equipments.

(3) Promoting 70% of the Enterprise's products of ten(10) years outside China.

(4) Providing revolving fund for production and for reforming the factory's facilities.

6. Profit Distribution and Loss Sharing

The Parties shall distribute profits and share losses in proportion to their respective percentage of investment, i.e. Chinese Part will obtain profits and share losses of 51%, while German Part will obtain profits and share losses of 49%.

7. Remarks

(1) Other matters concerning to the joint venture could be supplemented at the time of signing an agreement of establishing the Enterprise.

(2) This Letter of Intent is made out for 6 copies in bothe Chinese and German languages. Each party holds 3 copies.

(3) This Letter of Intent shall come into effect from the date of signing it.

i have joined this area about three days. i always wannt to say something but don't know how to start.

graduate from university three years. work in a factory of taiwan. as a account. but i feel that i can't learn anything. a year, no matter, your are a new. two years, no matter also, your experience is not enough. but three years, i don't know really what to say. i feel that go away and do what i want to is my best choice.

hehe.

Could coffee protect our liver against alcohol?

Drinking coffee may shield the liver from the worst ravages of alchol, a study of more than 125000 people suggests. The risk of developing alcoholic cirrhosis of the liver dropped with each cup of coffee they drank per day.

"Consuming coffee seems to have some protective benefits against alcoholic cirrhosis, and more coffee a person consumes the less risk they seem to have of being hosptialised or dying of alcoholic cirrhosis," says an American scientist American Klatsky who led the study.

His team identified people who had enrolled on a private health care plan in northern California had also completed health qestionnaires on the amount of alcohol tea and coffee they drank over the courese of a year. Some had also had their blood tested for levels of certain liver enzymes which ae released into the bloodstream when the liver is diseased or damaged.

The researchers indentified how many of these people had gone on to develop cirrhosis -- a total of 330 people, including 199 with alcoholic cirrhois.

People drinking one cup of coffee per day were, on average, 20% less likely to develop alcoholic cirrhosis. For people drinking two or three cups the reduction was 40%, and for those drinking four or more cups of coffee a day the reduction in risk was 80%.

Among those who had their blood drawn, liver enzyme levels were higher in individuals who drank more alcohol, indicating liver disease or damage. However, those who drank both alcohol and coffee had lower levels than those who drank alcohol but did not drink coffee.

"This is not a recommendation to drink coffee, nor is it a recommendation that the way to deal with heavy alcohol consumption is to drink more coffee," warns Klatsky 

  i once rescued a magnificent golden dragonfly from a church pew where it had become entangled in spiders' webs. it was feebly trying to free its wings and legs. in a few seconds i had pulled away the strands, allowing it to rise up once again into the freedom of the Sunday morning air.

  it made me think about myself, and about all of us. here was this powerful creature of intricate beauty left unable to fly because of a few sticky threads. its whole life was paralyzed.

  how often we become buried in darkness and depression because of one insignificant worry or frustration! the angrier we become the less able we are to escape. eventually we cannot move any more, stuck in our own misery. but if we choose to let go, to refuse to allow ourselves to be trapped in self-pity, we'll be free to move on, and to be healed.