财务会计案例(4)

11IveyManagementServicesCanCopyIveyManagementServicesIveyPublication,IveyManagementServicesc/oRichardIveySchoolofBusiness,TheUniversityofWesternOntario,London,Ontario,Canada,N6A3K7(519)661-3208519)661-3882E-mail:[e-mail]©1998,IveyManagementServices(A)199879(ChengWing-Yan)199861(Yat-SanPrinting)6(HuangNg-Fu)()1.500001500002.540003.2350001500025000062412%4.61175000500003010000060250005.50006.6150007.61600008.617150000800003070009.68500010.6400011.800012.2500013.10417250014.15500015.1/316.317.660000718.10000019.16%232WesternBusinessSchoolCanCopyWesternBusinessSchoolCaseandPublicationServices,WesternBusinessSchool,TheUniversityofWesternOntario,London,Ontario,Canada,N6A3K7(519)661-3208519)661-3882Copyright©1995,TheUniversityofWesternOntario199584(MargaretWebb)800(14050)19954(HiltonHead)2-120402-11994A)()1.101.250.240.463.05B)()20000100001500018615200001000080220300000600804(m3)(TorontoReferenceLibrary)()2-1197012311110280501995(Sarnia)(ImperialOil)(MarcusTerminalsInc.)551.250.245215(FIFO)1556667(WestTexasIntermediateOil)8565000002-22-56001600000()120102-21994616(5164)19941994123120.90()199415400001511199512121995115382520.519932-22-2()(/)198950000015019904452501351991396250120199235245011072()()(/)19933123001001994275800852-319940199431025303656602-41994199319931231(=0)1994303651994293652-5199421.5021.251994123120.902040185001800198830000019941231134520150000199415000082-1(Petrolia)19301858(PetroliaField)OilSpingsPool82014161873187318731010110186518702000001963120206015%(1945)592-2(m3)10113IveyManagementServicesCanCopyIveyManagementServicesIveyPublication,IveyManagementServicesc/oRichardIveySchoolofBusiness,TheUniversityofWesternOntario,London,Ontario,Canada,N6A3K7(519)661-3208(519)661-3882E-mail:[e-mail]©1989,IveyManagementServices198972519869(JimGorn)(PaiificAqnaFoodsLtd.)(3-1)198541)()2)3)HothamSound(3-2)HothamSound(NelsonIsland)B.C.70HothamSoundB.C.43707CrystalWatersSeaFarmInc.(PortAlice)14340()1986(3-1)18(3-3)(3-13-2)123-11986531()1986975479147376224777624927175299502203111052210577798922797502818778874541449081200000034490814726650395839433081177798921986161833965808020134324777623-21986531()19865311662449119059147185867732539950240712503262910382485524774273213426421535982133()1986531()(287430)0.0514153-1198653119847311985531()198553119865311986625(ThorneRiddell)163-2alivinalivin173-32.5%19875184IveyManagementServicesCanCopyIveyManagementServicesIveyPublication,IveyManagementServicesc/oRichardIveySchoolofBusiness,TheUniversityofWesternOntario,London,Ontario,Canada,N6A3K7(519)661-3208(519)661-3882E-mail:[e-mail]©1995,IveyManagementServices19958417641995(ChrisPayne)1992199219921181995532310075(Hamilton)(Kitchener)6(LabattBrewingCompanyLtd.)(Glattsbrau),(self-brewmarket)75019921310%(BrewerRetailoutlets)(Labatt)(Molson)(theNorthenBreweries),(InitialFee)29000(KegPoolFee)10000(ProductFee)100////39100(LiqyorLicensingBoardofOntarioLLBO)194(theNewBrunswick)4-1(thebrewhouse)4-1()235000241000/80000710001000050000170001000010000150007390004-24-2()88360020000090360060000020()001640082015580755809791800980000(820)9791804-21.7390002.60000550003.1400001200850004.50005.15000164008206.40069000676202%7.(Maritimes)18002148.70013006009.60500003000010.10002500011.4000050006093200012.300008000800020001000010%20006100013.2500()10014.2000015.1000PartyPig(4-1)22234-1PartyPigTM8.5(25)245IveyManagementServicesCanCopyIveyManagementServicesIveyPublication,IveyManagementServicesc/oRichardIveySchoolofBusiness,TheUniversityofWesternOntario,London,Ontario,Canada,N6A3K7(519)661-3208(519)661-3882E-mail:[e-mail]©1989,IveyManagementServices1992101919883(LynnGoldResourcesInc.)19882(HayesResourcesInc.)(SherrittGordonMinesLimited)(LynnLake)(GreenstoneBelt)(5-1)(Manitoba)198618701987125520019871518000289000198739624291270198811001987990(theunitofproductionmethod)19874787000(5-15-2)26030005-1198719871231()3170003433000650003815000431790004701200021290002212000110220005000002502000183650008798000280000026()17049000470120005-2198719871231()2022400020525000205500047670001064000637100034782000145580002188000167460001.071987(5-35-4)19881369000(BurntTimber)TIA(TIAzone)(DotLake)28800005-31987()(/)(/)11180000.192120002060000.1939000275()1987()(/)(/)Nisku1940000.1915180000.19289000Rainbow3000000.1030000DotK5460000.25110005940000.251500009400000.2019100024580000.19480000DotLakeJoint12000000.11132000(55%)10000000.09TIA()5-41988()(/)(/)9050000.181630003030000.1649000Nisku1610000.3048000Rainbow9640000.22208000DotK5zone3850000.15580002100000.091900015590000.1928500029280000.1954500011050000.11123000(51%)TIA10000000.0990000(51%)DotLakeJoint7750000.1077000(100%)28295306IveyManagementServicesCanCopyIveyManagementServicesCaseandPublicationServices,IveyManagementServicesc/oRichardIveySchoolofBusiness,TheUniversityofWesternOntario,London,Ontario,Canada,N6A3K7(519)661-3208(519)661-3882E-mail:[e-mail]©1997,IveyManagementServices199791119975(DanSimpson)(Toronto)(FostersBrewing