(QP撚) QP Modules Jun 2019 (2)

1001 回覆
3 Like 1 Dislike
2019-06-28 23:48:15
Same here ! 不過我拆開曬啲value , 逐粒俾佢⋯
2019-06-28 23:58:08
我寫左1.11 instead of 1.08
case到有講乜野3% additional on cost of capital
2019-06-29 00:00:24
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⋯
2019-06-29 00:08:48
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
2019-06-29 00:17:04
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?
2019-06-29 00:30:51
呢個位冇諗過喎
2019-06-29 00:37:57

想問19fg報唔切 2019 Dec問題大唔大
2019-06-29 00:43:39
Outside non taxable
2019-06-29 01:13:36
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?
2019-06-29 01:34:16
好似3a economic downturn justify sell property and lease or 唔知咩
2019-06-29 02:15:22
total working day 好似係 365-9
2019-06-29 02:25:36
我無
利申:我50%肥佬
2019-06-29 02:26:41
我有計
2019-06-29 02:28:09
陪葬
我連邊度supp notes都唔知
2019-06-29 02:29:08
我寫左71
2019-06-29 02:44:49
睇曬大家comment 之後
基本上所有中伏位我都中曬
所以下期見
2019-06-29 02:48:56
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
2019-06-29 02:50:18
都好過我
我預左0分啦
因為我寫左aircraft leasing income under special businesses
2019-06-29 03:40:56
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
2019-06-29 04:19:47
1b問operations activity個啲 我都係答呢part
2019-06-29 06:29:25
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
2019-06-29 09:50:56
因為我地本Lp未update
下一期改版先有 佢拎黎出 真係on99
2019-06-29 09:56:01
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
2019-06-29 09:57:29
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
2019-06-29 10:00:52
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
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