; ในการซื้อขายและการส่งมอบ/รับมอบสินค้า (physical delivery) ของสัญญาซื้อขายล่วงหน้า  
when in fact GGC received only partial or no delivery of the raw materials. Nevertheless, it was recorded in the company’s accounting system that the raw materials were fully delivered. In addition
KIATTANA TRANSPORT PUBLIC COMPANY LIMITED | Q1/2011
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