串燒吖飛: 1/10/2012

2012年10月29日

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民生银行到了丰收的季节咯~
虽然之前说过绝对长期持有..
神马每个月买一手的...

well u know...
我们小散户...
什么长期持有都是搞笑的...
哈哈...

统计了一下...
从5月开始到现在...陆续买进卖出...
holding period return (以最大shareholding值作分母): 8.39%
IRR (粗略): 10.09% (年化有21%! 如果一直这么好运的话)

所以才知道google finance的8.39% overall return原来是HPR...
这种算法假设portfolio可用值不变,且假设就是最大shareholding值...
对于我而言还是准确的 (只是将cash saving变成equity,根本没有追加投入)
但对于每月供一手股票的人来说,HPR会低估实际的表现~

最近开始,工资应该能剩下足够的钱,
让我每月一手民生...
let's hope it can work!

2012年10月28日

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http://www.nytimes.com/2012/10/26/business/global/family-of-wen-jiabao-holds-a-hidden-fortune-in-china.html?pagewanted=all

竟然有重量级的媒体敢报道出来...
hello 宝宝
good luck 宝宝

2012年10月24日

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CPC: Communist Party of China
CPPCC: Chinese People's Political Consultative Conference

今天终于把留学证明给办了...
4个月的持久战~~

2012年10月20日

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睡到中午,被alex和頔姐吵醒~原来是叫我去爬山耶!

当然去啦!!

从北角到鲗鱼涌~ 2hr左右~~

沿途无景,纯锻炼~

健身拉筋用~

据说是二战时期留下的炉灶~

2012年10月18日

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Something about audit, tax & listing rules:

1.香港公司条例要求所有香港公司(除了dormant)都要出示核数帐目

Every Hong Kong company is required to keep proper books of accounts which give a “true and fair view” of the company’s financial position. Section 122 of the Companies Ordinance provides that, unless the company concerned is a dormant company, audited accounts must be presented to the members of the company at the Annual General Meeting ("AGM") within a prescribed time limit.

Source:http://www.rccpa.com.hk/service2.htm

2.交税(香港or外国公司)一般要附上核数师报告,当然有一些例外~

For corporations, audited financial statements should be submitted with the returns in all cases except:-

(a) for small corporations as defined in the "Notes and Instructions" to return;

(b) for dormant companies within the terms of the Companies Ordinance;

(c) for companies incorporated in a jurisdiction whose laws do not require accounts to be audited; and

(d) for Hong Kong branch of a foreign company provided that the following information is supplied together with the return:-

(i) the place of incorporation of the foreign company,

(ii) whether the laws of that country require a statutory audit of the world-wide accounts of the company,

(iii) whether that audit has been conducted, and

(iv) a brief summary of the financial and accounting records maintained by the Hong Kong branch.

Source:http://www.ird.gov.hk/eng/tax/bus_cpt.htm

More illustration:

問 6 離岸公司在提交利得稅報稅表時，是否須要提交經審計的帳目？

答 6 如離岸公司的註冊地區沒有法例規定須審計帳目，而該公司的帳目亦未經審計，稅務局會接受該公司提交未經審計的帳目作為報稅表的佐證。不過，如果帳目確實經過審計，即使有關地區的法例沒有審計規定，該公司也應該把經審計的帳目連同報稅表一併遞交。如離岸公司的總部設於香港以外的地方，但在香港設有分行，稅務局一般都會接納未經審計的分行帳目，而無須附加經審計的環球帳目。不過，評稅主任可視乎情況需要而要求提供經審計的環球帳目。

Source:http://www.ird.gov.hk/chi/pdf/c_faqciohk.pdf

3. 上市公司一般需要提供HKFRS或IFRS的帐目(有时可以US GAAP)

Accountants' report Must be prepared in accordance with either Hong Kong Financial Reporting Standards or International Financial Reporting Standards Generally accepted accounting principles in the United States of America (US GAAP) or other accounting standards may be acceptable by the Exchange under certain circumstances In general, accountants' report covers at least three complete financial years, immediately preceding the issue of the prospectus The latest financial period reported on by the reporting accountants must not have ended more than six months before the date of the listing document

Source:http://www.pwchk.com/home/eng/ipo_cmsg_mainboard.html And recent updates:

根據香港聯合交易所有限公司（「聯交所」）於二零一零年十二月刊發的《有關接受在香港上市的內地註冊成立公司採用內地的會計及審計準則以及聘用內地會計師事務所的諮詢總結》，獲中華人民共和國財政部（「財政部」）及中國證券監督管理委員會（「中國證監會」）批准的內地核數機構在就截至二零一零年十二月十五日或之後止的財政年度向內地註冊成立的發行人提供服務時，可採用內地的會計準則。

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2012年10月14日

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上次无意中按了几个键,发现突然screenshot了!
以前nexus s 是要root&app才可以的...

然后上网看视频,原来现在ICS已经内置了这个功能啦!!!
音量(下)键+锁屏键,同时按,知道capture,就可以了!!!
神奇啊!!!
哈哈~~~~

PS. 周末病了一场,发烧感冒,最近压力太大了, 现在要catch up!!