gas selling system, gas packaging tanks purchasing system and small-sized gas cylinders quantity control system, inability to audit outstanding balance of petroleum gas stock inventory, gas tanks
transaction in the workpapers. 3. Inspection of inventory The SEC found that some auditors have deficiencies in auditing inventory balance, such as inventory physical count observation, unit cost testing, net
equivalent to 2.91 times due to lower inventory. Liability and Off-Balance-Sheet Management The Company disclosed in Note 23 of the financial statements and consolidated financial report as of 31st December
looking to invest in the Middle Eastern country, and a seminar entitled, “Reorganize Balance Sheet - Manage Inventory Like a Pro”, to enhance traders’ knowledge of business planning and administration
capital. The key success factors of this business depend on the inventory management, the logistic systems that meet the clients’ needs in time, cost of capital, receivables management and sales revenue
business depend on the inventory management, the logistic systems that meet the clients’ needs in time, cost of capital, receivables management and sales revenue. Due to this business has low gross profit
capital. The key success factors of this business depend on the inventory management, the logistic systems that meet the clients’ needs in time, cost of capital, receivables management and sales revenue
are translated at the average rate for the quarter, (for their respective currencies). The Balance sheets of the offshore companies were translated at the closing rate of Baht/USD 33.98 at 30/06/17, and
respective currencies). The Balance sheets of the offshore companies were translated at the closing rate of Baht/USD 33.37 at 30/09/17, and Baht/USD 34.70 at 30/09/16 (33.98 at 30/06/17) or the respective rate
subsidiaries income statements are translated at the average rate for the quarter, (for their respective currencies). The Balance sheets of the offshore companies were translated at the closing rate of Baht/USD