(QP撚） QP Modules Jun 2019 (2)

Same here ! 不過我拆開曬啲value , 逐粒俾佢⋯

我寫左1.11 instead of 1.08
case到有講乜野3% additional on cost of capital

我覺得呢啲not relevant to 個bond , 佢係要用呢啲value 嘅起碼要俾多幾個component 先用到⋯

啊80%個到係1.08
20%個到我有*1.11^8
downpayment粒數應該要乘opportunity cost因為呢粒數既outflow係today 但係另外2粒係8年後

我係咁諗因為我而家唔比downpayment就會可以invest落8%bond+additional 3%return due to chinese investment

唔係呀，佢嗰個goodwill impairment 計左落other expense
但係佢係 partial goodwill,係唔係應該計翻比nci?
Dr. Retained earnings, credit Nci?

呢個位冇諗過喎

想問19fg報唔切 2019 Dec問題大唔大

Outside non taxable

有講係partial goodwill? 如果partial應該無goodwill allocate 俾nci喎 不過題目應該係full goodwill impairment都要分番俾nci?

好似3a economic downturn justify sell property and lease or 唔知咩

total working day 好似係 365-9

我無
利申：我50%肥佬

我有計

陪葬
我連邊度supp notes都唔知

我寫左71

睇曬大家comment 之後
基本上所有中伏位我都中曬
所以下期見

我淨係寫咗Under Dipn54(revised), the income is taxable. CNHK is entitled depreciation allowance under s39E.
希望執咗一兩分

都好過我
我預左0分啦
因為我寫左aircraft leasing income under special businesses

CBA無溫到，成條書嘅example抄咗落去算
計到assessable value個數幾靚(無個位數字)，唔知會唔會中伏
2份卷完全唔夠時間做
D無做30分
B衰自己遲到

1b問operations activity個啲 我都係答呢part

佢nci唔係fv 係 proportionate
咁即係個goodwill係partial goodwill 啦

佢有做 goodwill impairment,做完就落other expenses
咁當分retained earnings 比nci個時咪分少左囉係唔係？

我唔知係咪自己諗多咗，完全唔熟

因為我地本Lp未update
下一期改版先有 佢拎黎出 真係on99

hkicpa成日係咁
專屈你地唔睇supplementary notes
不過真係幾無聊一係好高分(因為全部都係9抄唔洗諗)一係0
仲有鐘意問埋哂d n年前既稅例

下面要over total no. Of working days in the year
要減返果9日喎好似
係Lp見到有題差唔多

Past paper出過有條差唔多的了
果陣好似出左6分定8分
講左board guiding principles 再講DIPN
然後再講五個問題出黎 然後再apply in case
再加下d law cases咁