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									JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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    JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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JPS Accountants Directory


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                                                                                                                  4               5

3           S                             :       3       ( T                                     3 % * T                          3

            PH                :       2 &R            #             ( T               8 % &           %40                 :           ,

                                                                                      : 1990/6/30                         8

'@ 5 D                   ?%           4           1200.000 . * 4/ 2 #                             '@ 5            D                   ?%
    %#                        R                   K 3 1%                ,4           300.000                          :           2 &;
'@ 5                 ( 3%#                         ,4         5.000 2                             K       4           250.000
4#         .         2 &R 3                   (       #         4        450.000 3                    4           1000.000
                                                                                 .            :       2 &;                    !

                                                                                                                          %
                                                                                                              #                    A1

                                                                                                  "#                               A2

                                                                                                              4

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    JPS Accountants Directory


                             %47                                          3               S                        :    •

                     4           1200.000                                                  2 #            '@ 5          •

                         4        300.000                                        :    2 & '@ 5 D                        •

                         4        250.000                                        %#                                     •

                             4         5.000                                              2                             •

                     4           1000.000                                             '@ 5                4#            •

            .        :           2 &               !         4#          .            #           : 2 & 3              ( 450.000 3

                                                                                     : ` :AB $% m • :d
                                                            . * 4/ 2 #                    '@ 5                          1200.000

                                                                 %#                               !+                     250.000
                                                                                                                        1450.000
                                                                             2                    !A                        5000 A

                                  (2 (                               % )2 (               3           :                 1445000

                                                                             : 2 &                !+                   300.000 +

                                                             2 (                                                        1745000

                                                             #               : 2 &                !A                    578000 A

                                                                                                  #                      1167.0

                                                                         : &'3 : 3 GHB †@i • :d
0
                                           %47               x           1167.000                     =                           "#

                                                                                     548490 =

                                                                                                                                X';/
                     .8           M            ;        :            ( 8*                     ?           .. $ : < *            ) *
        @                         K        ,           * 3           :               < *          '            N            M          D
    2           4/           :        ?%                         N               M                S            &$           M   3 #!


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JPS Accountants Directory


           45       ,$            M             :       3       (           8 %& '0                    (% ,               2                 :
   %*0                       ,        < *                   .       ,        ( $0#                !           < *                 #!        :
       *                          8    #!                   (K 45               5                             $           M           #! TH
,3                      7@                 H,                   3       *                .#           , *             V K < *
( 8*           GH , .             ) 2H,         3                                   ' 0 45            3           *                    !    *
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                                                        A:              3            *            H0               @/ 3

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                                  3 @                       J =              6 =              @               ˆ"x 4D ^ ZE                   -•
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                                                                                                                                       ^ QQQ-
   %40              :        *             '                        :   3           (T                                        3 % * 3
                                                                                                                                       8 % &

600.000                 :        % 8            4       800.000 . *                       ,               3           *           %    31% A
                3           ( % 8               4       120.000                           :       2 & 3                   * 31%            ,4
       4        180.000 ?%                  #           :       2 & 3                *                 ( 3%#                  4       80.000

                                                                                                                              •;6G 4
                                                                                2             3           *           #                A1

                                                                                    3     3            * "#                            A2

                                                                                                               4
           2            1 3            *            2           3           *                             $           < *             D

                 200.000                                            600.000                               800.000 (                    A1

                    40.000                                           80.000              120.000                          : 2 &; A2
                 240.000                                            680.000

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JPS Accountants Directory


                      140.000                                               180.000 320.000                       #           : 2 &; A3
                      100.000                                               500.000
                                                     A:(3               *                        %& 4 ()                      4         5
                                      4/             '                          :    3     (T                               3 % * 3
                                                                                                                            1990/6/30

4                 %        '@ 5          8       4           600.000 . * 4/ 2 #                           '@ 5        D            ?% A1
4           450.000 $                            '@ 5             NHG               ( 3%#            100.000 8                     ?%
    8        % #                  (          3                4         250.000 ?%             2 &       3        (         # ?%
                                                                                                                  4           75000

8            ( 3%# 4                         200.000 ?%                         (% 2                 :     2 &                ! 31% A2
                                                                                                                  4         50.000

    8        ?%                  % ,                              *         4       40.000 ?%                                     31% A3
2       &                 & ?%           4       20.000                                    ( 3                    4         30.000
        %10                              #               :              &                  ,4        5.000                         :
                                                                                                             .2       #

2       (     3                  * 8         4           38.000 ?%                  .*     & ,               3            *       31% A4
            #                :       2 & 3                    *                 ( 3%#                4       250.000 8
            ! .#            *        , 150.000 ?%                               :        % 3         4       130.000 $
@       '             4      15.000 ?%                       <              4       30.000 8              ?% .8 %& ,
     ( 3                  100.000                             :       2 & 3               * 31%            4          5000 ?%
                                                                                                                  4            8

                                                                                                                       •;6G
                                                                      "#                                          #                A!

                       3         3           * "#                               2          3         *            #                A

.'                    :              D       3           #         3            /V %& ,                  3 % *         5!          A+

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JPS Accountants Directory


                                                                       4

                                                                     K A1
                                                             /             #               A1

                 600.000                                     . * 4/ 2 #                '@ 5         D

                 200.000                                              : 2 &                !+

                 800.000                                              (            &

                 250.000                                         #     : 2 &                   !A

                 550.000                                          K        #
                                          550.000
4 K 2 #               !                                          4 K %                 !
               450.000                                                     100.000
                                                      K "#                     A2
                "#        +                     "#        = 2 0        !                        K "#

     4        2 #                     &
               100                           100
               (100 x 450.000) + ( 100 x 100.000) =

                          180.000 +                   100.000 =

                                                      280.000 =

                                                                 3                         *
         2        1 3             *         2        3       *                 $               < *      D

             3 )( ,           )
             500.000                            200.000                                             250.000
                                                 100.000 +                                          100.000
                50.000                             300.000
                                                   130.000                                          130.000
                 50.000                            170.000
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JPS Accountants Directory


                             : (2 (       3       *                    )2             2 (              3    *

                 @ 0 +<            + ,                !+       :        %                ?%        =

                                 5000 + 15.000 + 30.000 + 150.000 =

                                                                                200.000 =



                         '            :       D   3        #       3            /V

                 K                                                          3            *

                 2 (             ! 600.000                         2            2 (           3        *    200.000

              : 2 &!         ! + 200.000              2                         : 2 & 3                  * + 100.000

           (         &            800.000                              (             &                      300.000

      #        : 2 &         ! – 250.000              %#           #            : 2 & 3                  * – 130.000

                             #    550.000                      2                3            *         #    170.000

                                                                            +        )

                                                                                                            ! 40.000

                                                                                                            & 30.000

          #      : 2 &           & 25.000                                                        : 2 &       & 5.000



                                                                                                                75.000
                                                               2 0                        3 ##

                                                                                                  ! "#      280.000

                                                                            3       3             * "#          50.000
                                                                                                            330.000
                                                                                                            575.000
                                  575.000



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JPS Accountants Directory


                                    3            *                               %& 4 ( 1
              4/        '                                :    3         (T                                         3 % * 3
                                                                                     1992/6/30                     8

? % 4              K        %        '@ 5            8        300.000 . * 4/ 2 #                                   '@ 5        D              31% A1
    # ?%           ,4           225000 '@ 5                       NHG                ( 3%#                 ,4             50.000 8
                        4           375.00 8                          ( 3%# 4                125.000                           2 & 3               (

    8          (            3%# 4                    100.000 ?%                       (% 2                             2 &                ! 31% A2
                                                                                                                              4      25.000

$                       8                                               4        15.000                  % ,                             * 31% A3
          &                         4        25.000                              :     2 &               & 31%                4      10.000
                                                         .2       #              K          %10                        #             :        2 &

125.000 2 (                     3            * 8              4       190.000 . *                & ,                      3          *        31% A4
     (         3                        4                    #              :    2 & 3               *         ( 3%#                          4
4         15.000                8            ,                              .#        * 4        75.000 ?%                     ,          :        %
2        & 3                * 3 1%                    4           25.00 @             '          4        75.000 ?%                  <
                                                 4                %#              ( 8             4        50.000                              :

                                                                                                         A:            3 %& HJ

          ! "#                   200.000 /                              3        1991/7/1                  0 3 ##                         A!
3        %, "#                  80.000                            3         3         * "#               50.000 –
                                                                                                               @           3 *

                                                                      4         5.000        5                     4               #A

                                                                            .4       20.000                               K 31% A3

    %#             )        (        .                   4        2000 '@ 5               4 *        !     # .                     31% A
     4        1000              :        3           = ,4               37.00 %#                  *        .               4        2000


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JPS Accountants Directory


    *       .          4       123.00 ? %                 *                  3       #       31% A G
4       2.000 &                ,        ) (          .        4        4.000 &                   ,

                                        %5                         P    2:       "#                  A
D       0 4         #! %       ,    #            %10                   4#        3           ! "#
                                                              %4 7           P%8         4       60.000

                K 1992/6/30             2        !       0 3 ##                                      A

                                                 #       %40                                  "# A

?               5          4       -!        %5                @            3 * 3 %, "# A
                                                                                   .4        2000.000

                                                                                             %

        8                          &'        D           3         #         3                       #
                                                                                         1992/6/30




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JPS Accountants Directory


                                                                                                                             2

        8                    &       :   3        (T          '           D 0 3                            3 % *                 %
2           &     ,           (T         8 % &           %30 *                    ( NHG :                       %& 1995/12/31
                                                                                                                                         .

6                 P H            2 #              :    '@ 5       &           (% 3,                                                  31% A1
                                                      227500 8            $% #         .               ?%               280.000

                                         . 52500 +                        2                    :       2 &                   ! 31% A2

            .8         ( 3           . 24500 ?%          (            )               % ,                                   * 31% A3
        :        2 &                 %15 7               :     2 &                &                     . 15750 $
                                                                                                            .       #

             . 112000 . *                HG & P (              %& ,                   2 (                  3             *           31% A4
                       :    2 & 3         * 31%              . 84000 8                .8               M %              ( 3*
8                 4           3%#        33600           #        : 2 & 3                      * 31%                    . 21000
                                                                                           4                    %#                   (

                            2800 3        5           ) #         . 14000 3                        5                3                31% A5

                                                  . 5250 D 0              #                             3               #            31% A6

.                525 %#           ) (         .         . 280 '@ 5                4 *                   #           .                31% A7
                                                                                                            . 665 7

    ,                  7         .            . 700 &                         ,                ) (                  .                3   A8
                                                                                                   . 805 &

                           G 1995/1/1                 0 3                             (% T                                               A9

                                                              . 63000

                                                             . 35.000                                  3        3 &

                                                              . 17500 3                    5                    *       3 %,


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JPS Accountants Directory


         %           3           , 1995/12/31               8                ,                  0 3                       ! A10

                                                                                        #            %25          A!

                                                        3                !              . 14.000 A

                                                                                                :        %

                         *                "                 (                           /                                     ; A1
                                                                                                                 .3           *

                                                                .. * H                              3                     # A2

            95/12/31                  8           % '           D    3              #           3                         & A3




                                                                                                     :3

'                            :       . , 3            3 % * <*                    # %           %
                                              : 2000/12/31                   8        . * 4/                 :% ' (                  (

    ,       %#               . * 4/             2 #         2 (              '@ 5                   !$       300.000 A1
150.000 P                    '        & %#                           :           2 &!               !$       100.000
                                                      , 2                     #             :       2 &           !$

8000            , + 20.000                8                         / % ,                                & + 25.000 A2
    :       2     &              &$       12000 – , 3                                   :           2 &          &$
                                                                                                     , 3%#                #

$       100.000 8                     ,                     #       2 (             3           * $          120.000 A3
2 & 3            ( 2             3        * $     20.000 –                        3                       '@ 5        %
        #        :       2 & 3            (      %#     3           * $             50.000 – 2                            :




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JPS Accountants Directory


         $           30.000                                         2000/1/1                3             A4
                 $       6000                          $        11000               3           3     *

                 #          %40      2000/12/31                                                       , A5
                         2000 /12 / 31         $           5000 ?%

                                           $       60.000 3               5             4           # A6

                                                   $           400 '@ 5       4 *           # .           A7

                                                           $      13.000 3          5           7 X       A8

                                                   $           1500 ( '        )                ) # A9

     3       *       3      *            3 5           /                                :       !     %

 8                   & ('         D )3     #               3         /V        # :              5
                                                                                    . 2000/12/31




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