Today dinner....

aunt prepare for us the pai gu wang today...hehe...yummy...






and we got yong tau hu as well...



white carrot soup...



and finally the lou sang that i bought so long time from KL,and we decided to eat that tonight...

Pork Chop is coming....

Step 1: Starting to marinate the pork chop...with sprite...hehe




Step 2: Buy the breadcrumbs and pour it into a plate,prepare flour and egg(beaten)







Step 3 : Fry it....





Finally....Done...serve with thoudand island sauce...







Other dishes...

Vegetable....



Sambal Udang...



Papaya Suan....

Some special food to share....

The following is the Lou Sang that we have during the Chu Xi of CNY 2007,even though quite sometime ago,but just share it out...hehe...



and another is the picture that i took for the dishes that we have on Chu Xi also...seem a lot hor..but actually some dishes are repeated as the table is big...



Finally the special food that i want to share with you all..which is the the Abalone...it is really a rare experience that we ate abalone..



bought these small abalones when i travelled to Macau in Jan,recommended by the shopkeepers which is nice to eat,thinking to buy and eat during CNY,but we jus forget about that until my grandma dig out from the refrigerator...so decided to cook it..

you can estimate the size of the abalone by seeing my fingers there...



Different snaps of the abalone...precious moment to eat abalone,so must snap more..hehe...






This is the vege and chicken with the abalone after 6 hours of cooking...



This is the abalone with sauce...no sauce not so nice....hehe..




The abalone is sliced to pieces...



This is the chicken soup for the abalone....



~~~ Yummy Yummy ~~~~

八大方法教你遠離壓力

數數法：數數1、2、3……慢慢從1數到10，然後再從10數到1，有助於你從精神上放鬆，給自己一點時間緩衝緊張。當你再回到工作中時，會發現注意力容易集中多了。

呼吸法：呼吸並不只有維持生命的作用，吐納之法還可以清新頭腦，熨平紛亂的思緒。所以當你因壓力太大而心跳加快時，不妨試著放鬆身心，做幾個深呼吸。

“逃離”法：離開令你緊張的是非之地。站起來，走出辦公室，到走廊或戶外去，換換環境，呼吸點新鮮空氣，用幾分鐘的停頓整理一下思路。

暴力減壓法：隨身攜帶一個網球、小橡皮球或是什么別的，遇到壓力過大需要宣泄的時候就偷偷地擠一擠、捏一捏，把你心中的壓力擠出去。

寫作減壓法：“把煩惱寫出來”。用一張紙、一支筆，將你的壓力體驗，你生理、心理上的一切煩惱寫下來。在寫的過程中，你會感到情緒漸漸穩定下來。

香精水療法：在洗澡水里加入薰衣草、玫瑰、香水樹、天竺葵等具有鎮靜身心作用的芳香精油，有助於疏緩壓力。

水的溫度、水流的壓力、浮力和氣泡群相互撞擊能按摩肌肉，使血管擴張，促進血液迴圈，消除疲勞。

顏色減壓法：對付壓力的其中一個方法是讓自己多接近令人平靜的顏色，例如：綠色和藍色。這些顏色可以用在你穿的衣服，以及你家的墻壁或擺設上。面對壓力期間，避免紅色，因為它會讓情緒更加低沉。

冥想法：印度瑜伽功經常運用冥想使人達到一種精神境界。找個舒服的姿勢坐下來，徹底放鬆自己，專注於自己的呼吸，一呼一吸。剛開始你也許無法把注意力集中於呼吸上，而會隨意地思想，沒關係，堅持一段時間就會見到成效。忘記工作，讓自己進入到一種全新的世界中。

The Apprentice 6 Lessons

Success Lesson

Keep it positive. Abrasive power plays might put you in the lead for a time - but in the end, they will bring you down.

* * *

Success Lesson

If you have an unusual sense of humor, keep it under wraps. In serious business settings, it will only hurt you.

* * *

Success Lesson

Delegate. Being a leader means making the right calls about which tasks require your presence - and which you must delegate away to members of your team.

* * *

Success Lesson

Think before you speak. Thoughtless statements can get you fired - or sued - in the professional world.

* * *

Success Lesson

Stick to the issues. Fighting dirty sets up a team dynamic in which nobody wins.

* * *

Success Lesson

Don't hesitate to test the people you supervise. If they never face high-stakes challenges, how can you gauge their potential?

* * *

Success Lesson

Resist groupthink. Someone has to speak up and take the lead in fighting bad decisions. Why not you?

* * *

Success Lesson

Keep your ego out of it. To win in your career, make sound business decisions, not emotional ones. Managing projects capably and calmly will reflect better on you than all the self-promotion in the world.

* * *

Success Lesson

Be consistent. You can't be a negative backbiter one minute and a gentle lamb the next. If you want to be a leader, stay positive.

* * *

Success Lesson

If you are an entrepreneur, know who your customers are and develop products that will generate the most profit from them. Developing products that suit only your own taste might gratify your ego - but it is a recipe for marketplace failure.

* * *

Success Lesson

Be inspired and inspiring. When you have a compelling idea that your gut tells you is right, have the courage to sell it.

* * *

Success Lesson

Talk to your customers! They will tell you what they want. But first, you have to ask.

* * *

Success Lesson

Find your calm center in times of stress. Sure, James and Tim needed sleep. Sure, they were hyper and scared of losing. But professional people - like you - know that high-stress situations demand inner calm and thoughtfulness.

* * *

Success Lesson

Stay in the game. If you have a boss like Michelle, there will be times when you just won't be able to stand her any more. But ducking out of work will only hurt you, not the supervisor who is causing you all the misery.

* * *

Success Lesson

Stay in the game. That's what Mr. Trump was telling her when he said, "You will not be proud . . . never, ever quit." How can you ever succeed in your career if you walk away when things get tough?

* * *

Success Lesson

Rise to tough challenges. The ability to roll up your sleeves and take on difficult assignments can single you out for advancement and success.

* * *

Success Lesson

Being a leader means listening too. When you arrive on a new team, ask questions before deciding the role you should assume.

* * *

Success Lesson

Take smart risks. If you have to make a decision ASAP, the more conventional path is almost always the best.

* * *

Success Lesson

Once you know what your judges are looking for, find a way to provide it. If you will be judged on dollars, for example, put selling at the center of your efforts.

* * *

Success Lesson

Know when to yield to your group. It is hard to knuckle under when one of your ideas gets overruled - but pushing too hard will ultimately make you an outcast.

* * *

Success Lesson

Confront your fears. They often indicate the areas where you can experience the greatest growth in your life and career.

* * *

Success Lesson

Knowledge has to serve a real-world purpose. When it is knowledge for its own sake, it can't help you advance your team's cause - or your career. Why say "revenue maximization" when you can just say "profits" instead?

* * *

Success Lesson

Kill your own mistakes fast. It makes you look stronger, not weaker.

* * *

Success Lesson

Apply desperate measures in desperate times. When your current strategies are not working, substitute something different.

* * *

Success Lesson

Fight back fast. If your reputation suffers damage, don't wait for people to notice that you have what it takes to succeed. Strike back fast and prove your value.

* * *

Success Lesson

You can't be both a friend and an adversary. Sending mixed messages that way puts you at a competitive disadvantage and makes you look weak.

* * *

Success Lesson

Book knowledge doesn't cut it in the real world. In a do-or-die business situation, you have to produce results, not ideas.

* * *

Success Lesson

Your success begins and ends with how well you know your customer. In the end, all other concerns are secondary.

* * *

Success Lesson

Don’t play negative politics. Your failure to try to save the day will only reflect badly on you.

* * *

Success Lesson

You can do strong things, even under a weak leader. If you can move your team toward its goals, you will end up looking very good in the process.

* * *

Success Lesson

A leader has to make decisions. Democracy is great, but when a team is heading down the wrong road, the person at the top needs to take charge and change direction.

* * *

Success Lesson

Double-check the technical aids you will use in any talk or presentation. Go in early and be a fanatic about it. Doing anything less is an invitation to disaster.

* * *

Success Lesson

Don’t say negative things about yourself in business settings – ever. Whatever you say, people will believe. Just say nothing and let your great performance do the talking for you.

My Cari Blog

I have created another blog of mine..recording my travel journal...please feel free to go there to have a look...

http://cblog.cari.com.my/?47559

Macau Musical Fountain

Disney Slide

HK & Macau Travel Journal ( 7-12 Jan 07)

Dear Friends,

I have written a chinese travel journal with some pictures posted for my trip under the following link:

来，废话不多说，带你用照片游香港澳门！

http://chinese.cari.com.my/myforum/viewthread.php?tid=760566&extra=&page=1

please feel free to have a look there...

for almost all the pictures that i have taken,i have uploaded in the Photo Sessions of this space...

feel free to have a look also...

Enjoy reading....

Ching

Five Principles for Happiness in 2007

by David Bach

Tuesday, January 2, 2007

The arrival of the new year marks a symbolic time for fresh starts. Many of us take it as an opportunity to set goals, contemplate decisions, and renew commitments. It's special because of the revitalized sense of hope it brings.

Before you make your New Year's resolutions for 2007, I'd like to share some thoughts about how it's never too late to start living a rich life.

The Live Rich Factor

Most people believe that if they just had more money, the things that make them unhappy would disappear and their lives would be better. The truth is that your life can be better without more money. It can be better today, but you need to make some decisions and take some actions.

You don't need me to tell you what will make you happy -- only you know that truth.

I believe each of us has the power to discover our purpose and become joyful in the process of journeying toward that purpose. It's not easy, however. Nothing important and meaningful ever is.

What you need to do is create what I call the "Live Rich Factor" in your life. I call it this because those who find the purpose that leads them to joy are truly the luckiest people in the world, because they're living richly.

There are five basic principles involved in creating your Live Rich Factor:

Principle 1: Give Yourself a Break

We all tell ourselves the story of the one that got away. You can't move forward if you spend time focusing on what you shoulda-woulda-coulda done in 2006 or before. It's over, and its time to move on. The fastest way I know to do this is to write all of your regrets down on paper.

Make a list of all your personal and financial if-onlys. For example, "If only I had saved more money. If only I hadn't quit that job. If only I hadn't taken the job I have." You get the idea.

After reading the list aloud to yourself, get rid of it. Let it all go by literally burning the list (safely). Now you're ready for a fresh start in 2007 -- a new beginning.

Principle 2: Get Connected with Your Truth

The hardest thing to do is be honest with yourself. Asking yourself some key questions will lead you to some amazing discoveries, and possibly motivate you to do what it takes to create the life you envision for yourself.

I suggest writing your (honest) answers to the following questions in a new journal for the new year:

• What makes you happy at work?
  
• What makes you happy at home?
  
• What makes you happy with your friends and family?
  
• What makes you happy when you're by yourself?
  
• What do you love to do?
  
• What would you do with your life today if you weren't afraid of failure?
  
• What's not working in your life?
  
• What are you currently doing that prevents you from experiencing joy?
  
• What's working in your life?
  
• Who's not working in your life?
  
• Who in your life is subtracting value from and adding misery to it?
  
• Can you fix any of these relationships, or should you let them go from your life?
  
• What relationships are working in your life?
  
• If we were getting together one year from today, what would have to happen for you to be able to tell me that you now have more joy in your life?
  
• What's the single most important thing you've learned about yourself as a result of answering these questions?

You'll find that by putting your answers down on paper, they'll become clear more quickly and the actions you need to take more obvious and easier to initiate.

Principle 3: Stop Judging Yourself

Be nicer to yourself in 2007. Many people talk to themselves in a way they would never accept from a stranger, friend, or loved one. If this describes you, try stopping the negative conversations you have with yourself immediately.

For one week, simply commit to saying "stop it" when you think a negative thought about yourself. If you're in the habit of saying negative things to yourself, you'll find this is one of the most difficult exercises you'll ever do. Carry a notepad with you and make a mark each time you catch yourself thinking negatively. You'll find that as the days go by, your negative thinking can quickly be reduced.

Principle 4: Stop Judging Others

It's hard to be joyful when you're always judging others. In fact, it's close to impossible. Judging others creates a huge amount of stress in our lives. It affects our marriages and our relationships with our kids as well as the way we relate to friends, co-workers, and society in general.

We're not here to judge one another.

The next time you find yourself upset at someone or some situation, catch yourself and ask, "Are you judging?" Judging others is often an unconscious habit. But it's a habit that can be changed the moment you decide to stop doing it.

Principle 5 : Pursue Fun with a Vengeance

It's OK to pursue fun. It's what children do. My greatest joy these days is the simple pleasure of playing with my three-year-old son, Jack.

This holiday season with Jack taught me the simple power of pursuing fun -- again and again. What was fun for Jack this Christmas? It turns out it wasn't the Big Wheel that my wife, Michelle, and I stayed up so late building on Christmas Eve. And it wasn't the Star Wars Lego toy (although he was pretty excited about that).

Instead, what Jack found the most fun was a new game I made up to keep him entertained. The game was called Geronimo -- and it involved Jack jumping from the bed onto a stack of pillows yelling "Geronimo!" This silly little game ended up bringing us both hours of fun. The price of the game: nothing. The fun: priceless. And the laughs? Endless.

Why do we stop pursing fun as we get older? Fun shouldn't be squeezed into a few weeks of vacation each year. And it shouldn't be squeezed into the last chapter of your life when you "get to" retire. Fun deserves to be a part of your life now -- in 2007.

But fun doesn't just happen. You have to make it a priority in your life or it'll go missing. Life's too short to not have it.

So here's to a fun, happy, and healthy New Year. Cheers!

學著去接受，愛是會變。

人在通過生命的急轉彎時，必須 放棄自己的一部份，讓新的東西進來……
當你心情不好的時候，為什麼不出去走一走？
也許和許多陌生人擦身而過 也許你會找一點意外的溫柔

當你心情不好的時候，為什麼不讓自己換個方式過活？
也許會聽到許多不同的聲音 也許你會得到一點意外的收穫
曾經走過的，就不必再回頭
曾經擁有的，也不必怕失落

抬頭是星光燦爛的天空 腳下是各種方向的軌道
我們只是宇宙上打轉的星球
在每個可能相遇的時刻分手
在每個可能遠離的時候回頭

當你心情不好的時候，為什麼不出去走一走？
陽光的道路會越來越溫暖 你的心情會被風吹的膨脹

當你心情不好的時候，為什麼不讓自己換個方式過活？
狹窄的空間會越來越開闊 你的心靈會得到舒展

如果世界上真的有一個地方叫做天涯海角，那愛情的盡頭又在哪裡？
也許不同的時間總會遇上不同的人 錯的時間總是遇上刻苦鉻心的人
交集出相見恨晚的愛情軼事..

也許不在於懸在模凝曖昧間的關係.
而是常留在心的那種回憶的甜
若說~愛是深深的喜歡
愛上妳卻是深 埋心中最美的甜一種刻骨銘心的滋味，
那滋味總是讓人深深難忘懷的，不管別人眼中是好是壞

在自己的心中總是甜甜的回憶愛一個人，就可以愛一輩子不變嗎？
每對熱戀中的情人都渴望一生 一世山盟海誓，但，承諾了一輩子，就真的可以幸福美滿了嗎？ 　　人的心思，大概是最難捉摸也最難預估的，
有時候，也許是一件事、一個觸發、一個領悟，就可以改變一個人的思想，
雖然不至於讓一個 人徹頭徹尾轉了性子，卻也可能讓一個人的行為與之前有了差異。 　　

說不定，就這麼一秒的瞬間，你可能更愛情人，也可能發現到好像 ，不那麼愛了。
永恆的只有── 活在當下的霎那 ~才能使這論壇茁壯,才能看到世上更多更美好事物愛一個人，
是一種當下的感覺。

這一刻的感覺能不能持續到永久，誰能夠很肯定地拍胸脯保證？ 　　
總以為，今天愛，不代表明天還愛；明天還愛，不代表後天還要愛。 　　
當日子一天天過去，愛的感覺可能日益增長，自然也可能日漸消褪。 　　

所以，誰能保證愛是不會變的呢？ 　　
在這個世界裡，人與人的相遇愈來愈頻繁，似乎只要一個「機緣巧 合」，就有了相戀的可能。而也許在相愛之後，慢慢地發現了彼此的不 適合，漸漸地把愛磨損，到最後，不愛了。
一直都以為，愛是會變的。 　　

因為，人心會變，感受會變。
但是，因為愛會變，就決定因噎廢食 地不想愛了嗎？
那未免又太過消極了些！ 　　

沒錯，愛是會變的，然而，可能變好，可能變壞。
聰明的你，想讓 愛有怎樣的變化？ 　　
正因為愛會變，人必須學著更成熟地去處理自己心情上的變化；
因 為愛會變，人必須懂得去經營愛情，讓愛歷久彌堅。 　　

當你已經盡了最大的努力，卻發現愛依然殘酷地有了改變，
那麼也 沒有什麼好遺憾的了，反正別人不愛你，你還可以愛自己。 　　

懂得體認愛的善變，慢慢學著去適應愛所帶來的一切，
當愛隨著時 間改變時，你也必須學著時間而有所成長，
如此一來，你才能勇敢去面 對因為愛所帶來的任何衝擊，甚至如魚得水。 　　

所以，學著去接受愛是會變的，敞開心胸去擁抱愛的善變，
那麼， 你將會發現，不管愛怎樣改變，你都可以保有完整的自我，
不讓愛的多變深刻地傷了你。 　　

最後，你會發現，與其祈禱「不要變」，不如讓自己隨愛而變，當愛消褪時，適時地添柴加溫；當愛發燒時，適當地緩和兩人的激情。 　　讓愛可以恆溫地持續下去，才是真正懂得愛的人

Latest Post on ACCA Dec 2006 Exam Tips

Dear all,

I have uploaded all the tips that i can get to the following forum...

Pls check it out yourself for the tips..thanks and all the best to your exam...

Complete Tips from Paper 1.3-3.7

http://forum.lowyat.net/index.php?showtopic=116302&st=2280

( Post #2281 to Post #2286 )

Additional Tips on FTC HK Tips:

http://forum.lowyat.net/index.php?showtopic=116302&st=2340

( Post #2341 to Post #2353 )

十個生活小佳句送給大家‥

開心與不開心，往往都只在人的一念之間， 何不放開一點、簡單一點、單純一點。 集滿三點，我想會開心一點喔。

生活佳句

1.每個人都有一台自己的時光機器吧， 傳送你回到過去的叫做回憶，
傳送你邁向未來的叫做夢想， 讓你完成回憶和夢想的，叫做現在。

2.生命的靈魂是上帝創造的， 生活的精彩是自己規劃的，
人活到老學到老，這句話我很認同， 但是不要活到老做到老。

3.蠶要破繭才能變成蛾，小雞必須破蛋才能變成大雞，
相同的， 人必須先破除心中的圍牆，才能探索圍牆以外的世界。

4.生命中有許多的場合，都要痛下決心去選擇離開；
離開，不一定是悲傷， 有時候是為了到達另一個新境界的過程。

5.自在就像蝴蝶，你愈想去捕捉，牠愈消失於無形，
但是，當你疲倦放棄時，牠卻悄悄的飛近你身旁。

6.金盾銀盾是大家耳熟能詳西方寓言， 不管金盾還是銀盾都不是真正的盾，
人們的執著才是最大的矛盾！ 假如，真理沒有經過思考， 就會變成類似金盾銀盾的辯論題材。

7.思考不是鑽牛角尖，也不是想事情，而是聯想事情， 就像神經的系統，
因為創意是從聯想而來， 一個不經意的聯想，就能找到一個創意， 很可能因此改變你一生，
也可能改變整個世界。

8.以前的人，會問你什麼學校畢業， 不過現代的人，比較少問你這個， 他們不在乎你的背景、學歷， 他們只會問你：「你懂得設計嗎？」 如果你懂設計，就算是私立畢業他們仍然選擇你， 如果你不懂設計，就算你是國立學校，他們一樣沒興趣。

9.平常缺少壓力的人生活過的比較悠， 有壓力的人生活比較積極緊湊， 同理可知，有夢想的人一定比沒有夢想的人堅強， 實現夢想的途中沒有人可以難為你， 就怕你自己難為你自己。 有夢的人最美，勇敢做一個有夢的人， 夢想所以會實現，是因為你從來不想放棄。

10.過去的就讓它過去吧，雲淡風清不留下絲毫的污穢， 分手不出惡言這是與人相處的修養。 知道怎麼上台的人，不一定懂得怎麼下台， 上台靠的是機會，下台需要靠的是智慧啊。

ACCA December 2006 Exam Tips

Hello,the following is my compilation of tips from every source that i can get,i will update it if i can get any more...

thanks to roy_pck,gary,HBK,b3llad0nna for willingness to share the tips...

WARNING: Tips are no substitute for revision!

Paper 1.3 Managing People

Primary Tips:

* Counseling
* Individual, Groups and Team behaviour
* Motivational Theories
* Objective setting; performance indicators
* Effective Communication
* Management of Diversity/Equal Opportunities

Secondary Tips:

* Leadership Theories
* Recruitment and Selection
* Management by Objectives
* The Learning Process Mumford and Kolb

Paper 2.1 IS

Managing Information Systems

* Business strategy and IS/IT strategy
* IS cost allocation methods
* Feasibility study
* Legacy systems
* Accounting for IS/IT costs
* Staff roles and responsibilities
* Project management and control
* Centralisation/decentralisation

Designing Information Systems

* Methodologies
* Analysis,CASE
* Modelling
* External design: data capture
* Invitation to tender
* Prototyping and 4GL

Evaluating Information Systems

* Security/legislation
* Implementation
* Post-implementation review
* Quality
* Documentation
* Maintenance

Source: Lecturer Parminder Singh (KSA)

1. HCI (specially on GUI n Screen), IS personnel, flat structures
2. Data capture
2. IS/IT/IM strategy
4. Cross-charging, seperate company, centralization/decentralization of IS function
5. SLDC (training, testing, maintenance, fact finding/documentation, TOSE, software packages, change control procedure, data conversion/creation)
6. V model
7. Prototyping, CASE, Spiral model
8. Project management (project plan, network diagram, grantt chart, risk management process)
9. SAD (ERM, decision tables/trees, DFD)
10. Quality (project quality plan)
11. Security (features, malicious software, disaster planning)
12. Legislation (DPA, CMA)

Paper 2.2 Corporate & Business Law

Source: Lecturer Viknes 1v37 (KSA)

Advices:
*Never mention the section if ur unsure as mistake to the section numbers implies serious matter n the whole answer will be voidable at the option of the marker to implies NIL mark for the whole said section or some 'sympathy marks' for u. However, as the fact given, putting down the section number indicating student of well-readness n extra bonus marks might be given to ur overall performance, hereby, again at the option of the marker.
*leading decisions of case law must not be omitted in ur answer. Elaborate all your answer by giving defination (quoted from the act/case law/own defination is acceptable), stating any illustration from the act (if any), n followed by relevant case laws (preferably m'sian case).

Contract law
1. Offer vs ITT & acceptance vs counter offer (D01 Q8)
2. Consideration (executory, executed, past and adequacy issue)
3. Undue Influence (ESSAY)
4. Frustration S57(1)(2)

Company law
1. Minority (Fross v Harbottle possible 20m)
2. Shares (read all plus preference share/redeemable)
3. Receiver (duty, liability)
4. Directorship (dun spot, read all especially duties, possible problem solving question)
5. SLP lifting veil by parliment, S35(1)(2)
6. Auditor (removal)

Agency
1. Duties of Agent to principal
2. Termination
Partnership
1. termination
2. liability

Malaysian Legal System
1. Subsidiary legislation
2. How law is made
3. common law

Employment law
1. constructive dismissal

Paper 2.3 Malaysia Taxation

1. company tax marks targeted: 20/30
- memorize all d expenses whether allowable, not allowable or double deduction n their explanations
- d explanation must b specific. try to avoid explanations like 'wholely and exclusively incurred in d production of income' or 'incurred in d normal course of biz'
- capital allowance is expected to b examined

2. personal tax marks targeted: 15/25
- S13(1)(a) and (b) r expected to b examined in details. must b able to distinguish which benefit falls under which section
- small value asset, repairs vs maintenance, royalty income, child relief (new changes)

3. sales n service tax marks targeted: 8/15
- bad debts
- mostly theories
- sales tax (credit sys)
- service tax (imposition of service tax, failure of non-compliance, evasion of service tax)

4. RPGT marks targeted: 10/15
- memorize d RPGT computation n isi tempat kosong laugh.gif
- NGNL especially transfer of asset from individual to co controlled by him/her [para 3(b)]
- private residence exemption (new changes)

5-7. others: marks targeted: 3/15 laugh.gif
1. CA [HOT!!!]
2. resident status
3. individual tax planning
4. SAS for co
5. case law R or E
*FYI s108 not targeted smile.gif

ACCA 2.4 Financial Management and Control

 Investment Appraisal; NPV to include relevant costs, tax and inflation, and possibly capital rationing and/or sensitivity analsysis, determinants of the discount rate
 Raising Finance
 Ratio analysis
 Replacement policy
 Working capital management, possibly to include stock
 Costing systems (ABC ?)
 Budgeting and Budgetary control
 Divisional Performance appraisal and strategic performance measures
 Long term finance and gearing

FTMS CKT Tips

CaseStudy : Investment Appraisal (NPV)

section b
-Sources of Finance : Ratio -Debt Valuation (calculate & discuss)
-Financial Risk & Investor Ratio
-Standard Costing : Mix & Yield Var**

ACCA Paper 2.4 – Financial Management & Control

Section A: One compulsory question worth 50 marks

Question 1
investment appraisal & about 10 marks management accounting.
Section B: Two out of 4 questions each worth 25 marks

Question 2 to 5

2 of section B questions will be in the area of financial management and the other 2 questions on management accounting. Of these, one question will be purely theory. In the last exam paper, the pure theory question was on aspect of financial management. This time may be financial management as well.

Possible topics:

1. Last Paper Lack Investment Appraisal. Focus on - Investment App :: Appraisal Techniques , evaluation decision with relevant cost, inflation, tax adjustment(might incorparate probability and expected value) , capital rationing & replacement policy.

2. Working capital management. Focus on debtors ( assessing credit worthiness and cash discount), Cash Mgmt ( miller-orr model & operating cycle) also likely.

3. Sources of finance. Focus on debentures( convertible debenture) valuation. Theory on methods of issuing share. Every Exam there is Question on Investment Ratios.

4. Flexible budget,Incremental Budget, ZBB and rolling Budget.Forecasting techniques : Regression Analysis.

5. Performance Measurement

6.There is a question on variances in each exam. So look out! *Mix & Yield Var*

ACCA Paper 2.5

Paper 2.5 does not change. You must work through the last 6 exams. The style and content of the questions remains very much the same.

Q.1 is consolidation and you can expect another balance sheet but be prepared for an income statement. You must be able to include an associate (or a joint venture) in the consolidated accounts using the equity method.

Q.2 is the “list of balances” question – practise on the last 6 exam questions – they cover the same ground. There are two approaches. Either go for workings to start with and then prepare the financial
statements asked for, or prepare pro-forma financial statements first and fill in the numbers as you work through each note in the question. This is a good question to choose in Section B. It is not difficult, but it is time consuming.

Q.3 is the single-standard question together with accounting principles – focus on impairment,provisions, eps, leases, contracts, discontinued operations. Consider the principle of substance over form and the principles of revenue recognition.

Q.4 usually includes a cash flow statement – work through the last 6 question 4s from past papers.You should get some financial analysis in December. Remember your ratios and the key points for comment.

Q.5 is the “multi-standard” question – of course you need to know all examinable standards.


ACCA 2.6 Exam Tips

 New Client Appointment / Conflicts of Interest
 Practical Audit Risk
 Engagement Letters
 Materiality
 Management Letter - purchases / computer controls
 Sampling
 Substantive Testing of Receivables / Payables
 Audit Report scenarios
 Role of Audit Committees
 Responsibilities for fraud

McOrange Sheila's 2.6 Tips [NEWLY ARRIVED!!!] rclxm9.gif

1. Ethics
- conflict of interest
- what to do when fraud/ defaults & unlawful acts are discovered
- new client appointment/ considering whether to continue wif client

2. Identifying business risk & how to manage the risks identified/ internal review

3. Internal controls & tests of controls (payrolls function or purchasing function)

4. Role of EA & IA in risk management

5. Internal audit

6. Identifying audit risk - scenario

7. External review - theory - ISRE 2400

8. Substantive procedures
- audit of trade receivables and ISA 505 direct confirmation (incl. use of CAATs)
- audit of bank/ overdraft/ loans (incl. use of CAATs)
- audit of accounting estimates (provision for bad debts, prov for damages)

9. sampling

10. materiality, summary of audit differences

11. analytical review

12. audit automation, CAATs

13. audit report - theory or scenarios

14. going concern (symtoms, audit procedures & audit reports)

15. misc audit stds:
- ISA 260, 510, 720, 230, 700

16. Corp governance- role of audit committee

ACCA 3.1 Exam Tips

 Risk Appraisal, Risk Management and Audit Strategy
 Assurance Services - PFI and Performance Measurement
 Matters and Evidence - usual GAAP favourites - Intangibles, Provisions, Impairment etc.
 Audit Reports - ISAs 570 & 720
 Ethics/Professional Conduct/Practice Management
 Current Issues - 'Yesterday's News'


ACCA 3.3 Exam Tips

 Contribution based decision-making – possibly involving expected values, maximax, maximin & minimax regret.
 Performance evaluation – ROI/RI and the conflict between performance evaluation and investment appraisal.
 The strategic framework – specifically a question based around the examiner’s recent article on “Business Strategy and Performance Models” (Student Accountant – April 2006). This is likely to focus on Porter’s 5 Forces and/or Ansoff’s matrix
 Decision making, focus on calculations of contribution and/or throughput
 Pricing decisions (discussion of traditional vs. strategic pricing decisions,maybe something on bowman's strategy clock)
 Modern developments. JIT, TQM and a discussion of activity based
management (ABC, ABB etc)
 Strategic planning models...value chain analysis or porters 5 forces
 Performance measurement. Divisional performance measurement and transfer pricing
 Benchmarking
 Maybe small question on MIS




ACCA 3.4 Exam Tips

 Porters five forces
 Macfarlan/Peppard
 Earls 3 leg
 PEST
 EIS
 Data management and data mining
 Soft systems methodology
 Impacts of the use of ecommerce
 Software selection – web site design

ACCA 3.5 Exam Tips

• 60 marks study –likely to focus strategic management
• Environmental analysis
• Stakeholders
• Strategic options

• Section B ( possible areas)
• Marketing strategy possibly in a foreign country, where you would
have to analyse how you would adapt the marketing mix for a foreign
market
• Ethics/social responsibility
• ROI problems / benefits
• Role of the accountant in the innovation process
• Innovation/Business Growth/International Business/Change Management

ACCA 3.6 Exam Tips

Section A

This compulsory question will be on the preparation of consolidated accounts and the preparation of a group accounts with a foreign subsidiary is due, as is cash flow statements!


Section B

 Share based payments
 Deferred tax
 Financial instruments.
 Developments in group accounts
 Management Commentary / the OFR
 Reporting of non financial performance e.g. Corporate Social Responsibility, sustainability reporting
 Measurement issues
 Accounting standard for SMEs



ACCA 3.7 Exam Tips

Section A

* Overseas NPV: Ability to perform a basic overseas NPV/FCF calculation. Including one off cash flows, annuities and perpetuity calculations and the knowledge of the specific issues that relate to foreign direct investment.

* Company Valuation within the context of Merger and Acquisitions: A possible question that requires a valuation under various methods like NAV, DVM, P/E Ratio and FCFs. (maybe within the context of Going Private.) Also review the share for share exchange style questions.

* WACC - Risk adjusted WACC – APV calculations within the context of a standard investment appraisal question. However risk adjusted WACC could also be examined within the context of traditional gearing.

* Risk management: Interest rate risk / Currency Risk

Section B:

* Economic Value Added – EVA
* Portfolio Theory and CAPM - summary and alpha tables
* Dividend Policy
* Term Structure of Interest rate
* International economics – I.M.F., Treasury Management. Balance of payments deficits and Forecasting exchange rates.

屬 於 自 己 的 『 童 話 』♂

從前，有位公主，在自己建築的城堡中，過著浪漫、充滿幻想、自由自在的生活。
公主天真的盼望著，有一天，會有一位王子，帶領著她，到城堡以外的世界冒 險、探索。
終於，有一天，有位王子，來到公主面前，帶她一起仰望星空，
在穹蒼下， 用深情款款的言語告訴公主：「不要怕，只要有我在，我會保護妳的！」
公主不知是愛上了王子，還是愛上那句話， 從此，不再一個人嬉戲，成天等著王子到城堡中，帶她走出城堡外。
但，有天，王子告訴公主：「我知道妳很好，但是我還沒看過其他的公主， 等我看過其他的公主後，如果發現妳真的是最好的，我再回來找妳！」
天真的公主，雖然傷心，但卻堅強的對王子說：「你去吧，但不要忘了我！」

後來，公主一個人自己到外頭玩時，發現王子跟別的公主在一起， 公主回到了城堡，才發現自己並不堅強。
公主有位好友，看見公主悶悶不樂，決定帶著公主到外頭走走，
於是認識了另一位王子，王子陽光般的笑臉，吸引了公主的目光，
在王子的關心之下，公主漸漸開朗了起來，也喜歡上了王子，但王子有位未婚妻了，
不過王子對公主說：「妳是我的夢中情人。」所以公主相信，王子應該是愛著她的。
公主又對愛抱著希望，甚至接受王子深情的吻。
但之後，王子告訴公主，他必須背負著國家使命與對未婚妻的責任，離開了公主。

在公主很難過的時候，王子的好友，告訴公主：「妳是我心目中理想的公主，　我雖然也有未婚妻，但我會用行動證明我對妳的愛，我不會像我的好友那樣，　妳只要給我時間，我會證明給看！」
公主被他那種與其他王子不同的話語感動了， 答應了要給王子時間，
從此，王子常常到公主的城堡，但還是只能城堡中玩， 有天公主哭了，不想只在城堡玩，因為公主已經給王子很多時間了。
王子告訴公主，真的只愛著公主一個人，只是他的未婚妻說要自殺，王子希望公主再給他一些時間。
過了不久，王子告訴公主，他已經解除婚約了。　
從此，公主更加相信王子是愛著她的，因為只有王子會排除萬難的她在一起。　
有天，王子告訴公主，他有事必須先離開公主一陣子，公主相信著王子，所以含 笑揮別了王子。
過了不久，公主的城堡外，聚集了一群人，對公主的城堡大肆的攻擊，
公主害怕極了，希望王子趕快回來保護她， 公主看看了外面的人群，赫然發現，帶頭攻擊城堡的居然是王子！
還有他身旁的已經解除婚約的未婚妻，公主不敢相信自己的眼睛， 但也只能躲在城堡中，任憑外頭人群難堪的辱罵。
公主的城堡雖然可以修補的回來，但公主內心的創傷卻久久不能平復，

常常在睡夢中看到那些辱罵她的人群以及那些難堪的話。
這時，有位王子看到公主鬱鬱寡歡，所以想盡辦法讓公主快樂些， 但公主雖然看起來快樂，卻常常掩被哭泣。
公主不想再去相信那些聽起來動人卻總是傷人的話了。
公主決定一個人，走出城堡，自己探險去，
也許沿途會有不可預知的危險，但再大的危險與傷害都比不過最親愛的人劃在心 坎那重重一刀！

公主在探險的旅途中，發現外頭景色優美，好久沒像過去那樣無憂無慮生活了，
原來，沒有王子的生活，過的更好，
公主決定， 除非有位王子可以讓她過的比自己一個人時的快樂自在還要多，那才是她真正的王子！

一個女人的成長，常常是從背棄童話開始的；
一個女人的成功，則是創造了屬於她自己的童話。

第十四天（２/1/06）：我要回家了！

今天不打算睡了，因为等下就要准备去机场了，所以我们就开始收拾我们的行李，真的是一件行李来，两三件回，看来我们来了这么多天收获好像也不少，不知不觉还买了很多东西，最主要还是吃的，每样都买一点回来和家人分享，这样就积少成多了。收着收着不知不觉就到了4点，我们就开始把行李搬到楼下，和美国的朋友打声招呼就开始搬我们的东西，因为买得实在太多了，所以两个手都拿不完，必须分批搬，途中可能太早，也没有看到taxi，而且要去车站的路途也不是很远，但是要 “yat chao yi lang” 这样搬去还真的不是闹着玩的，快要到的时候，又一位taxi司机看到我们搬到这么辛苦，还说要载我们过去，可能怕我们害怕付钱，还跟我们说他只是在我们过去，不用钱的，但是因为快要到了，所以就谢绝他的好意，虽然他不会看到这篇游记，但是我还是很想再次和他说声“谢谢”，谢谢他让我在台北寒冷的最后的一天还感受到他的热心。

终于费尽九牛二虎之力把所有的东西都搬到车站了，那里还蛮冷清的，幸好除了我们还有一个日本女孩同行，巴士也很准时到，我们就这样一路睡到机场，过后去check in才发现行李超重，当然啦，买这么多，不超重还真的不可能，以前在马来西亚超重一点都不用补钱的，没想到搭了这么多次的飞机我的第一次超重罚款竟然给了台北机场，check in 了后，就在机场随处逛逛，但是机场的东西真的很贵，所以怎样都买不下手，只好眼看手不动咯。上了飞机后我们就去会周公了，因为实在太累了，这样就一直睡到我们降临亚庇国际机场，我的这段自助旅行也在这里画上美丽的休止符。。。。。。

------------------------------ 全文完 -------------------------

后记：

这是第一次自己从头到尾策划和没有家人陪伴的旅程，严格上来说这是我人生的第一次背包游，所以希望它是一个好的开始，也为以后的旅程打下一枚强心针，其实我们很常都会有很多顾虑，导致我们不敢踏出那一步，不敢去尝试，但是当你真正很勇敢地踏出去后，你会发现其实很多事情都没有你想象中那么困难，在旅途上遇到的种种都能帮你成长，让你有机会去看看这个世界有多大，旷阔你的视野，不管你在路上遇到好的坏的，那都是一种体验，一种体会，不用太强求完美，也不用太计较得失。。。。。

朋友，如果你还犹疑不决，那就请你下定决心，找个你想要去的地方去看看，凡事都不是你想象中那么难，只是看你愿不愿意去尝试而已，祝福你们也祝福我自己，我们一起加油！

最后，要感谢正在读着这篇文字的你，谢谢你花了你宝贵的时间来读我的游记，虽然从头到尾我都不觉得我写得好，但是我毕竟还是把它完成了，这也是对我这次的背包游作了一个完美的交代，它会是一个好的开始，也愿来临的将来我会有更多的机会去体验。

~~ 人生是一场漫长的自助旅行，而自己就是最佳的导游！快乐和哀愁只是一种很简单的心情，当你体会到后，就会明白这只是一种过程 ~~

第十三天（1/1/06）：新的一年，新的开始

因为要去的地方都已经去的七七八八了，所以今天就打算悠哉一点，睡到自然醒，睡醒后就跑去光南大批发那里找找看有没有便宜的cd买，结果还是觉得有点贵，所以就打消了扫货的念头，反而芬还买了比较便宜的vcd回来收藏。过后我们就到台北车站准备搭捷运到忠孝敦化顶好商圈那里准备吃麻辣火锅，来了台湾这么多天，一直都没有真正花钱坐下来吃一餐好的，所以麻辣火锅肯定是不能放过的，之前问了lily的朋友，想知道哪里的比较好吃，但是临去的前一晚在诚品那里看到一本美食杂志的专题介绍，选了一间看起来很不错的，所以就决定今天一定要来试试看。

到了顶好商圈，因为杂志上没有详细列明火锅店的地址，所以我们只好问问看附近的商店，看看他们知不知道，问了好几间他们都不知道，中途还问了一位uncle，没想到他不知道还不要紧，还很八的问我们从哪里来啦，来这里做什么啦，敷衍了几句后我们就继续到7-eleven那里问问看，希望那位年轻的店员可以告诉我们，她一开始听到我们问“享记”火锅店在哪里也摸不着头脑的，想了一下，终于被她想起那间店应该是叫“亨记”，原来是我们摆了一个大乌龙，竟然把“亨”看成“享”，那时候真的是很paiseh，想撞墙，亏我还读了这么多年的华语，这样的错也能犯，难怪大家都不知道啦。。。知道了我们要去那家店，她就很清楚地把方向指给我们看，还告诉我们沿路上的指标，应该怎么跑，所以跟她道谢后我们也很快地找到了那间餐厅。

去到后看到里面还蛮多人的，感觉应该会不错吧，吃火锅的时间有限定2个小时的，后来waitress就带我们到楼下那里，然后告诉我们要怎样用那些盘子，点了一个鸳鸯汤底（清汤和麻辣---小辣）。我们就开始去拿食物了，这里的食材还蛮多的，还有店里推介的红槽排骨和不老肉，不老肉顾名思义就是指你把肉放进汤里煮多久都不会老，这是老板到四川学麻辣汤底的时候那个师傅看到老板很用心学，所以也把不老肉的秘诀也传授给他，因为材料有点多的关系，我们有很想每样都试，所以就每样都拿一两个，好吃再回头，调味料台那里也有指示我们应该要怎样调店里独特的酱料，那种味道我到今天都还忘不了。。。很特别，有点甜，有点酸，有点咸，有点辣，真的是五味掺杂，但是又配合的恰到好处，一个字，赞！

总的来说，这一餐还蛮不错，只是我不是很喜欢麻辣的味道，总觉得它没有办法带出食物的鲜美，而且也有点受不了汤里的鸭血，真的有点不明白为什么我隔壁那桌的uncle aunt对鸭血那么情有独钟，吃完了还再加，如果他们看到我们把鸭血都捞完起来，肯定会说我们不识货吧。吃着吃着，两个小时也过去了，吃的肚子还满撑得，当然咯，要值回票价嘛（NT２９９加服务费１０％）。

吃完后，我们就搭捷运会到西门町，想说最后一天就在那里逛逛，买了一杯青蛙下蛋奶茶来喝，去到那里我们还有幸看到许慧欣的签名会，但是人太多了，所以只能很勉强地扫到一下，过后继续在那里逛逛，听到王心凌的歌就猜到她应该也在那里有签名会，所以就跑过去看看，去到那里没有看到很多人，她就在上面帮歌迷签名，然后下面那里就有柜台在那里卖她的最新专辑，买了就可以上台签名，我去到的时候已经没有很多人上台了，如果我要签，还真的容易过借火，但是本人兴趣不大，所以就站在那里看看，过后DJ就请她站在台前给歌迷拍照，这次我和她的距离只有1m而已，所以也很顺便地拍了几张照片，然后就继续去找吃，因为芬对阿宗面线念念不忘，所以我们就跑去打包，还买了盐水鸡回hostel吃。这次可能是假日的关系，所以终于看到面线店前的人龙，大家就站在那里你一碗我一碗的吃。

回到hostel休息了一会儿就到客厅参加了lily为我们准备的大吃会--- new year dinner party，全部都是她一手包办，然后邀请大家来尝，还是免费的哦，感觉上跟很多不同国籍的朋友在同一个屋檐下吃吃喝喝还蛮新鲜好玩的，大家在那里聊聊天，做一下国际文化交流也不错。。。。。就这样，聊到差不多１点就上去收拾东西了，因为要回家了。。。。。。　

第十二天（31/12/05）：台北不夜城跨年晚会

来了这么多天，其实我们都没有真的买了很多吃的喝的回家，要去游览的地方也去了七七八八，所以我们今天的行程就很简单地-纯购物。。。 本来打算回去那天去过的carrefour的，但是去到那里才发现原来当天隔壁另开了一间霸级市场，可能是新张开幕的关系，所以优惠也比较多，所以我们就决定在那里瞎拼，搬了一袋两袋的回去hostel放好，就准备要去跨年。去之前就先和答应要和我们一起去的日本朋友会合，还一起去吃了小笼包和蛋饼当晚餐。

去到市政已经看到很多人了，因为今天是31号，所以101和附近的广场灯饰都布置地很漂亮，我们先在那里谋杀菲林才徒步过去市政府，去到那里的时候已经是挤得水泄不通了，只能站在离舞台蛮远的地方，看看大荧幕而已。据说排前面的朋友昨天凌晨就来排了，很恐怖哦！晚会还没开始已经挤得水泄不通了，我们就只好以看到有空隙就挤进去，看能往前多少就多少。七点一开始晚会就由4位主持人开始，接着就是众歌手献唱，当天的歌手有杨丞林，阿杜，萧潇，张善为，五月天，萧亚轩，梁静茹，FIR，孙燕姿，阿妹，欧得洋，许慧欣，SHE等人轮番上阵，我们因为只能看到大银幕，所以我觉得在现场好像也是在家里那样，而且也因为挤沙丁的关系，所以也不能好好享受现场的气氛，这种体验对我来说一次就够了。。。

整个晚会最high的时候就是五月天出现的时候，他们一开口，全部人都已经high翻天，大家都一起唱，不讲你听还以为是他们的演唱会呢。。。另外要告诉你们一个小小的秘密，原来我们通常在电视看到现场观众都会大叫好像很high的声音，其实你在现场听到的根本就不是这样的，那个是预录好的叫声，然后在适当的时候放出来，像有些不是很出名的歌手献唱的时候，其实真的没有很多人会大叫，所以如果你在现场你才知道和真的体会到谁才是最受欢迎的歌星，难怪每次他们来马来西亚都说我们的歌迷很热情，因为我们的热情才是“真”的。。。。

很辛苦的从7点挨到了12点，当中也有人忍受不住差点昏到，也有人逃跑，尤其是听了五月天的表演，很多人就开始唠跑了。终于挨到了12点的倒数时刻，也是我最期待的101烟花秀,据说这一次的烟花秀是最贵还有历年来最棒的，也因为马英九即将卸任的关系，所以他也以市长的身份最后一次主持，听到他们的广播还说现在我们的倒数现场总数大约有40万了一起倒数，真的有点声势浩大，101的烟花秀真的和漂亮，看到我目不转睛，而且它的美也只有你在现场才能体会，看完烟花秀后，我们还继续留在那里听着接下来静茹的演出，听她唱歌就很像在听cd唱那样，果然现场功力够。

看着看着，也开始累了，但是想想，一次过可以“看到”和听到这么多歌星唱歌，也算值得了。我们已经在那里站了差不多有7个小时，脚也开始有点酸痛，所以还没有等阿妹唱完我们就离开了，今年跨年的主题是台北不夜城，所以很多店都不打烊，会通宵达旦营业，所以到了2点，还是这么多人走来走去，地铁也实行人数管制，所以我们就算搭地铁也寸步难移，回到hostel已经差不多3点了，回到去还和日本德国的朋友分享刚才的活动。。。今年的12月31日对我来说是不一样的，这也是我在国外的第二个12月31日，我想它是特别的，也会留在我美丽的回忆里，Happy New Year 2006!

第十一天（30/12/05）：西门町美食之旅

今天一早醒来我们又回到了昨天吃早餐的地方吃炒米粉，这摊子的米粉让我们吃过一想再尝，所以就打算接下来几天的早餐都在这里解决。吃完过后我们就走路到光南大批发，因为据说 这里的vcd和cd都卖的很便宜，所以想来看看有什么收获。可是来到才发现其实这里卖的cd也不怎么便宜，也要差不多马币40令吉，所以就没有打算要寻宝。接下来我们就前往我一直都满向往的书店街，去到才发现书店街就是一整排的书店，然后各卖着不同类型的书，但是我发现大部分是关于电脑的书籍，唯一比较有看头的金石堂书店也没有打折，所以我也没有兴趣再走下去了。

看看地图，西门町好像离这里不远，所以我们就打算步行过去，到了西门町我们就开始展开我们的试吃行动，还有边走边看看那里的店。西门町是年轻人很爱聚集的地方，所以这里会有比较多形形色色的流行玩意，还有看到很多人都拿着一个牌子介绍着今天有什么电影上映，在这里你几乎看不到中年人的。我们先到了很有名的鸭肉扁，去到的时候已经看到很多人坐在里面了，所以就叫了一盘来吃，鸭肉扁其实不是鸭肉，它是台湾的土鹅肉，但是鹅肉的口感还不错，只是如果净吃就会比较咸一点。接下来我们就去吃鸦片粉圆，这个粉圆之所以会被称为鸦片粉圆是因为据说你吃过一次之后就会吃上瘾，所以有这个名称。我叫了一碗来试，其实就是在刨冰上铺上满满的黄色小粉圆，吃下去的感觉甜甜的那样，对我来说是还好，有点单调，不像我们这里的ABC那样丰富多料，而且我还不至于会吃上瘾。嘿嘿。

吃完后我们就到了玫瑰唱片行走走，去买我朋友最爱的周杰伦公仔和刚刚出炉的王力宏和林宇中的cd，然后我们就跑去吃阿宗面线，去到的时候已经看到有人在排队了，还有很多人也站在那里吃了，所以我们就快快去排队，也买一碗来试试咯，在阿宗面线的档口，你是找不到位子可以坐，不管你是很有钱还是普通，老老少少你都要站在那边吃的，所以大家都是平起平坐咯。他的面线味道还不错，难怪这么受欢迎，过后我还跑去找牛乳大王要去试试很出名的木瓜牛奶，但是店员说现在的木瓜有点苦，但是我还是傻傻的买了一杯来喝，果然真的有点苦，有点后悔的感觉。。。过后就跑去买了那个老天禄买了很出名的鸭舌头，听说很多香港明星都很喜欢。。。

逛完后我们就跑回去敦南诚品买书，然后就跑去吃很出名的永和豆浆，原来已经改名变成了“世界豆浆大王” 了，我想是因为永和太出名了，而且也太多人用了，所以就没有继续用下去，我们叫了豆浆，萝卜饼和锅贴，味道我觉得只是普通而以。。。我也蛮嘴叼的。。。看看时间不早了，我们就跑回去休息咯，没有在街上流浪。。。。

第十一天（30/12/05）：西门町美食之旅

今天一早醒来我们又回到了昨天吃早餐的地方吃炒米粉，这摊子的米粉让我们吃过一想再尝，所以就打算接下来几天的早餐都在这里解决。吃完过后我们就走路到光南大批发，因为据说 这里的vcd和cd都卖的很便宜，所以想来看看有什么收获。可是来到才发现其实这里卖的cd也不怎么便宜，也要差不多马币40令吉，所以就没有打算要寻宝。接下来我们就前往我一直都满向往的书店街，去到才发现书店街就是一整排的书店，然后各卖着不同类型的书，但是我发现大部分是关于电脑的书籍，唯一比较有看头的金石堂书店也没有打折，所以我也没有兴趣再走下去了。

看看地图，西门町好像离这里不远，所以我们就打算步行过去，到了西门町我们就开始展开我们的试吃行动，还有边走边看看那里的店。西门町是年轻人很爱聚集的地方，所以这里会有比较多形形色色的流行玩意，还有看到很多人都拿着一个牌子介绍着今天有什么电影上映，在这里你几乎看不到中年人的。我们先到了很有名的鸭肉扁，去到的时候已经看到很多人坐在里面了，所以就叫了一盘来吃，鸭肉扁其实不是鸭肉，它是台湾的土鹅肉，但是鹅肉的口感还不错，只是如果净吃就会比较咸一点。接下来我们就去吃鸦片粉圆，这个粉圆之所以会被称为鸦片粉圆是因为据说你吃过一次之后就会吃上瘾，所以有这个名称。我叫了一碗来试，其实就是在刨冰上铺上满满的黄色小粉圆，吃下去的感觉甜甜的那样，对我来说是还好，有点单调，不像我们这里的ABC那样丰富多料，而且我还不至于会吃上瘾。嘿嘿。

吃完后我们就到了玫瑰唱片行走走，去买我朋友最爱的周杰伦公仔和刚刚出炉的王力宏和林宇中的cd，然后我们就跑去吃阿宗面线，去到的时候已经看到有人在排队了，还有很多人也站在那里吃了，所以我们就快快去排队，也买一碗来试试咯，在阿宗面线的档口，你是找不到位子可以坐，不管你是很有钱还是普通，老老少少你都要站在那边吃的，所以大家都是平起平坐咯。他的面线味道还不错，难怪这么受欢迎，过后我还跑去找牛乳大王要去试试很出名的木瓜牛奶，但是店员说现在的木瓜有点苦，但是我还是傻傻的买了一杯来喝，果然真的有点苦，有点后悔的感觉。。。过后就跑去买了那个老天禄买了很出名的鸭舌头，听说很多香港明星都很喜欢。。。

逛完后我们就跑回去敦南诚品买书，然后就跑去吃很出名的永和豆浆，原来已经改名变成了“世界豆浆大王” 了，我想是因为永和太出名了，而且也太多人用了，所以就没有继续用下去，我们叫了豆浆，萝卜饼和锅贴，味道我觉得只是普通而以。。。我也蛮嘴叼的。。。看看时间不早了，我们就跑回去休息咯，没有在街上流浪。。。。