(QP撚) QP Modules Jun 2019 (2)

1001 回覆
3 Like 1 Dislike
2019-06-28 22:21:21
MA
根據本人記憶及友人所言,有以下topic
Employee Benefit
Share-based payment
Full disposal of subsidiary
Revenue (Principal-Agent, performance obligation)
Related Party
Company Ordinance
Government Grant
2019-06-28 22:24:24
MD 殺人科?
2019-06-28 22:25:24
今次科科都好難
2019-06-28 22:28:42
Company ordinance係咩黎 appointment removal of auditor?
2019-06-28 22:34:36
係呀
2019-06-28 22:35:22
Yes
具體字眼唔記得 淨係記得同CO有關
2019-06-28 22:41:15
第一次考唔知份卷算難定唔難 同冷門定唔冷門
利申 冇睇過pp
2019-06-28 22:46:21
至少Employee Benefit同Government Grant好耐都冇出現過

考之前嘅熱門係
Financial instrument同Lease
結果乜影都冇
2019-06-28 22:48:47
mb 4份最易啦我覺得
2019-06-28 22:49:51
Gov grant唔夠時間做 8分冇做過
FI同lease唔出真係估唔到 fi應該點都有幾分會考
2019-06-28 22:54:04
Government Grant夠時間都唔識做
事後翻睇返LP 同past paper
都冇提過買fixed assets時Government Grant嘅double entry係咩
2019-06-28 22:56:54
md 睇完大家d comments 先知錯好多 好灰

其實d computation 題目有冇step 分汁
定係一開始用個粒數錯 下面都唔會有分...
2019-06-28 23:03:25
有,唔洗驚啦
2019-06-28 23:06:17
至少有寫過
我條consol都死死地 啪錯左disposal sub既月份數
2019-06-28 23:08:02
我啪都冇啪
覺得冇可能會做得啱所以留時間喺後面啲題目
雖然結果都差唔多
2019-06-28 23:15:19
thx, 希望md 會pass 我以為今次算易 點知好多野原來我係讀錯ge
2019-06-28 23:17:12
佢topic出得易 但問題無人知問緊乜
Lease果題連問緊邊課既野都唔知
2019-06-28 23:19:46
Lease係邊條 今日吹水吹左成份卷 冇睇過material咁濟
2019-06-28 23:19:52
Consol goodwill要唔要扣翻出嚟for nci?
2019-06-28 23:20:56
唯一有信心係revenue個題 成份卷好uncertain
2019-06-28 23:24:19
我做法好似係計完disposal個間既goodwill用粒數計gain or loss on disposal
Subsid就計goodwill個陣已經計左NCI at acq date
2019-06-28 23:33:03
想請問大家 MD TW case 係hk source or outside hk
2019-06-28 23:33:43
Outside
2019-06-28 23:41:33
我都係 睇完知道好多concept錯 成條錯晒
2019-06-28 23:42:23
lease
q2
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