(QP撚) QP Modules Jun 2019 (2)

1001 回覆
3 Like 1 Dislike
2019-06-29 10:30:30
Partial goodwill定full goodwill method係講做consol adj既時候 nci要唔要share goodwill啵
而fv or proportionate 係講緊點value個nci 同goodwill無關係喎
2019-06-29 10:50:50
Ching應該岩 係partial goodwill所以nci無share goodwill, goodwill impairment唔洗share俾nci

2019 Dec diet等緊我
2019-06-29 10:53:42
Shit 我剩係講左dipn operation tests同講左個court case會唔會得一半分
2019-06-29 11:04:56
Operation test都係board guideline principle入面其中一part

然後DIPN係有啲似illustrative既野黎

我覺得唔會得一半既 應該都ok
佢唔係直跟marking schemes 改架嘛 聲稱合理答案而Lp有都會有分
2019-06-29 11:19:10
aircraft leasing果條唔係講leasing income咩
2019-06-29 12:03:48
唔係half rate咩?
2019-06-29 12:26:20
但個 impairment loss 係for partial goodwill,
佢將個imparirement loss 成粒對左落other expenses
照你咁講個goodwill唔關nci 事
成粒impairment 應該淨係落parent
咁係分RE 既時候,nci咪分少左囉係唔係?
因為RE入面有 goodwill impairment loss which is not related to nci
2019-06-29 13:22:58
唔係65/365 咩, 佢有1 day 既holiday 係扣番落hk business day 到。
2019-06-29 14:29:09
Md 出左飛機?
2019-06-29 14:54:30
但係係consol先會出現goodwill, com level係無 所以你將previous year既retained diff分落去既時候係無包括goodwill inpairment 所以要make既consol adj只需要previous既impairment
Dr retained earning
Cr goodwill
今年度既就再
Dr other expense
Cr goodwill
咁?
2019-06-29 15:36:16
考完仲諗咁多做咩

Hea 到下星期三看番工 日日duk e-learning
2019-06-29 15:39:55
本書係唔係冇講過aircraft leasing嘅野
2019-06-29 16:20:16
佢要你自己睇同download定啲supplementary notes入去
aircraft leasing好似呢2年先enact,所以本書未必有
同埋佢個考試範圍好闊,本書未必包晒
2019-06-29 20:54:45
Pp有題一模一樣架
好似近呢幾年
2019-06-29 20:56:40
咩黎
利申:想做audit既commercial 人
2019-06-29 22:36:23
Big4兩三個月就會搞9人
要人做網上學習
2019-06-29 23:08:30
屌 剩係寫咗board guiding principles就收咗工
2019-06-29 23:09:20
supplementary notes最多野係佢咁制
2019-06-30 00:04:49
唔知MC 30幾分Pass 唔pass 到
2019-06-30 03:29:40
我都想知其實大概幾分會pass。聽講MA 3X~4X 都有機會
2019-06-30 08:08:57
我想入big 4呀有無人可以幫幫我
我舊年fg依加做緊commercial
2019-06-30 15:21:17
2019-06-30 22:15:58
要真係有audit底先會請
又或者 浸過咸水既
2019-06-30 22:17:18
做左一年commercial 再入返去都唔得?
我都係舊年先grad
想報2020 grad program
2019-06-30 22:19:35
如果你係外國畢業都ok ge
但本地grad仲要無做過audit 就。。。。
除非你報fresh grad lol
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