support project in the first quarter of 2019 is more difficult and varied than the previous year which effected higher cost than the first quarter of 2018 6. Cost of goods sold (E-Commerce) Cost of goods

50.9% when compared with the first six-month of last year. This was resulting from a project with one customer to promote the application for a certain period of time last year. 3. Revenue from Commerce

), Thammasat University • MBA, the University of Iowa, USA (Royal Thai Government Scholarship Recipient) • Bachelor of Accountancy, Thammasat University • Bachelor of Commerce (Honors), Thammasat University

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

_ Ocean Commerce Public Company Limited 148/1 Soi Ramintha 14, Ramintra Road , Tharang, Sub - District Bangkok 10230 Tel: 02-943-6663-4 Fax: 02-943-6343 02-943-7740 No. OCMSET/1805/001 (translation

billion relates to MSW23. The investment required to deal with future waste management within a 2ºC scenario is difficult to quantify, particularly as it is the capital cost that is of interest, that cost

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

_ Ocean Commerce Public Company Limited 148/1 Soi Ramintha 14, Ramintra Road , Tharang, Sub - District Bangkok 10230 Tel: 02-943-6663-4 Fax: 02-943-6343 02-943-7740 No. OCMSET/1708/001 (translation

PMC, and PMC holds 99.9965% shares of PLC. Pattaya Lamphun Co., Ltd. has already registered its dissolution with Ministry of Commerce on December 25, 2017. Such dissolution does not have any effect to

program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly