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...債表、現金流量表、帳目附註和核數師報告，也指核數師 根據香港會計師公會發出的《香港鑒證業務準則》第3000號(經修訂)非審核或審閱過往財務資料之鑒證工 作進行合理核證工作而擬備的項目中期及最後結算帳目。 12 核數師採取的程序一般包括： a. 就交易事項，以及資產負債的存在、擁有權及估價(如有)進行測試； b. 了解有關的會計系統及監控程序，以評估是否足以作為擬備基金項目開支帳目的根據，並確定 獲資助機構有否備存妥善的帳簿和記錄； c. 評估獲資助機構在擬備基金項目中期／最後結算帳目時所作的重要估計和判斷，以及獲資助 機構有否依循基金要求的會計政策，並且有否貫徹運用並足夠披露有關會計政策；以及...

... results. 4.2 In the marine environment, there are also seasonal variations. During the wet season, the discharge of the Pearl River makes the western waters remarkably low in salinity (can be lower than 10 ppt) while the eastern waters remain oceanic (salinity generally above 30 ppt). In the dry season...

... the Pearl River makes the western waters remarkably low in salinity (can be lower than 10 ppt) while the eastern waters remain oceanic (salinity generally above 30 ppt). In the dry season when the freshwater discharge is much reduced, most of our waters are of rather uniformly high salinity. There are...

... seasonal changes. During the wet season, the discharge of the Pearl River makes the western waters remarkably low in salinity (can be lower than 10 ppt) while the eastern waters remain oceanic (salinity generally above 30 ppt). In the dry season when the freshwater discharge is much reduced, most of our...

... seasonal changes. During the wet season, the discharge of the Pearl River makes the western waters remarkably low in salinity (can be lower than 10 ppt) while the eastern waters remain oceanic (salinity generally above 30 ppt). In the dry season when the freshwater discharge is much reduced, most of our...

... the Pearl River makes the western waters remarkably low in salinity (can be lower than 10 ppt) while the eastern waters remain oceanic (salinity generally above 30 ppt). In the dry season when the freshwater discharge is much reduced, most of our waters are of rather uniformly high salinity. There are...

... seasonal changes. During the wet season, the discharge of the Pearl River makes the western waters remarkably low in salinity (can be lower than 10 ppt) while the eastern waters remain oceanic (salinity generally above 30 ppt). In the dry season when the freshwater discharge is much reduced, most of our...

... 1 小型圓頂防雨棚及圓頂透氣防雨棚 的設計及應用 日期: 4-07-2013 地點: 大龍實驗農場 夏季雨水多，以致農友種菜困難。漁護 署和菜聯社合作搭建防雨棚，協助本地 農民解決雨季耕種問題。漁護署導師透 過講座及參觀大龍農場的示範防雨棚， 向農友推介兩款防雨棚。 2 ...

... 1 小型圓頂防雨棚及圓頂透氣防雨棚 的設計及應用 日期: 10-07-2012 地點: 大龍實驗農場 夏季雨水多，以致農友種菜困難。漁護 署和菜聯社合作搭建防雨棚，協助本地 農民解決雨季耕種問題。漁護署導師透 過講座及農田實地參觀，向農友推介兩 款防雨棚。 2 ...

... 1 小型圓頂防雨棚及圓頂透氣防雨棚 的設計及應用 日期: 4-07-2013 地點: 大龍實驗農場 夏季雨水多，以致農友種菜困難。漁護 署和菜聯社合作搭建防雨棚，協助本地 農民解決雨季耕種問題。漁護署導師透 過講座及參觀大龍農場的示範防雨棚， 向農友推介兩款防雨棚。 2 ...