2017BAFS試前討論區

Main board同gem d listing requirements 數字洗唔洗記

Main board同gem d listing requirements 數字洗唔洗記

唔使

sorry真係好多嘢問

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

我計法同marking 唔同，如果你明我計法可以諗多少少：點解 marking 個 Loan interest 條式同我唔同，佢用咩角度去計

[off topic] 其實好想 EAA 放呢項入 DSE 考，尤其是喺現實世界拆 non current 同 current liability 係好重要 [/off topic]

marking係拆開兩舊數計 你係成舊去做
同埋巴打可唔可以教埋我CE2010 q5 motor vehicles個depreciation係點計

Trial Balance (1 Jan):
Cost = 1,300,000
A/D = 420,000

Sold motor vehicle:
Purchase on 1 Jan 2008, Cost = $120,000
A/D up to 1 Jan 2009 = $120,000 x 20% = 24,000
Depreciation for the year ended 31 Dec 2009
= ($120,000 - $24,000) x 20% x 11/12 = 17,600
A/D up to date of disposal = 30 Nov = $24,000 + $17,600 = $41,600

Depreciation Expense for Motor vehicles:
Not sold in the year ended 31 Dec 2009,
Cost = $1,300,000 - $120,000 = 1,180,000
A/D = $420,000 - $24,000 = 396,000
NBV = Cost – A/D = $1,180,000 - $396,000 = 784,000
Depreciation expense for unsold vehicle = NBV @ 20% = $784,000 X 20% = $156,800

Total depreciation expense for the year = $156,800 (unsold) + $17,600 (sold) = 174,400

Main board同gem d listing requirements 數字洗唔洗記

唔使

好彩

sorry真係好多嘢問

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

我計法同marking 唔同，如果你明我計法可以諗多少少：點解 marking 個 Loan interest 條式同我唔同，佢用咩角度去計

[off topic] 其實好想 EAA 放呢項入 DSE 考，尤其是喺現實世界拆 non current 同 current liability 係好重要 [/off topic]

marking係拆開兩舊數計 你係成舊去做
同埋巴打可唔可以教埋我CE2010 q5 motor vehicles個depreciation係點計

Trial Balance (1 Jan):
Cost = 1,300,000
A/D = 420,000

Sold motor vehicle:
Purchase on 1 Jan 2008, Cost = $120,000
A/D up to 1 Jan 2009 = $120,000 x 20% = 24,000
Depreciation for the year ended 31 Dec 2009
= ($120,000 - $24,000) x 20% x 11/12 = 17,600
A/D up to date of disposal = 30 Nov = $24,000 + $17,600 = $41,600

Depreciation Expense for Motor vehicles:
Not sold in the year ended 31 Dec 2009,
Cost = $1,300,000 - $120,000 = 1,180,000
A/D = $420,000 - $24,000 = 396,000
NBV = Cost – A/D = $1,180,000 - $396,000 = 784,000
Depreciation expense for unsold vehicle = NBV @ 20% = $784,000 X 20% = $156,800

Total depreciation expense for the year = $156,800 (unsold) + $17,600 (sold) = 174,400

點解個AD唔係減晒$41600？
btw唔該晒

做 paper 2a 有冇時間分配建議

Accounting concept Money Measurement 同 Quantifiable 有咩分別

做 paper 2a 有冇時間分配建議

睇分做人，基本上用分半鐘就要拎到一分
不過section A比較簡單d，建議20-25分鐘搞掂section a，偷d時間做section B/C
Section B用50-60分鐘做，其餘時間用30-40分鐘做section C
最好2個鐘做晒佢，留10-15分鐘檢查

Accounting concept Money Measurement 同 Quantifiable 有咩分別

Money measurement係accounting principle，佢既目標係令所有野quantifiable

sorry真係好多嘢問

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

我計法同marking 唔同，如果你明我計法可以諗多少少：點解 marking 個 Loan interest 條式同我唔同，佢用咩角度去計

[off topic] 其實好想 EAA 放呢項入 DSE 考，尤其是喺現實世界拆 non current 同 current liability 係好重要 [/off topic]

marking係拆開兩舊數計 你係成舊去做
同埋巴打可唔可以教埋我CE2010 q5 motor vehicles個depreciation係點計

Trial Balance (1 Jan):
Cost = 1,300,000
A/D = 420,000

Sold motor vehicle:
Purchase on 1 Jan 2008, Cost = $120,000
A/D up to 1 Jan 2009 = $120,000 x 20% = 24,000
Depreciation for the year ended 31 Dec 2009
= ($120,000 - $24,000) x 20% x 11/12 = 17,600
A/D up to date of disposal = 30 Nov = $24,000 + $17,600 = $41,600

Depreciation Expense for Motor vehicles:
Not sold in the year ended 31 Dec 2009,
Cost = $1,300,000 - $120,000 = 1,180,000
A/D = $420,000 - $24,000 = 396,000
NBV = Cost – A/D = $1,180,000 - $396,000 = 784,000
Depreciation expense for unsold vehicle = NBV @ 20% = $784,000 X 20% = $156,800

Total depreciation expense for the year = $156,800 (unsold) + $17,600 (sold) = 174,400

點解個AD唔係減晒$41600？
btw唔該晒

因為你想計未賣既野喺 1月1日 既 NBV
41600 有一部份係2009年內既 depreciation

sorry真係好多嘢問

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

我計法同marking 唔同，如果你明我計法可以諗多少少：點解 marking 個 Loan interest 條式同我唔同，佢用咩角度去計

[off topic] 其實好想 EAA 放呢項入 DSE 考，尤其是喺現實世界拆 non current 同 current liability 係好重要 [/off topic]

marking係拆開兩舊數計 你係成舊去做
同埋巴打可唔可以教埋我CE2010 q5 motor vehicles個depreciation係點計

Trial Balance (1 Jan):
Cost = 1,300,000
A/D = 420,000

Sold motor vehicle:
Purchase on 1 Jan 2008, Cost = $120,000
A/D up to 1 Jan 2009 = $120,000 x 20% = 24,000
Depreciation for the year ended 31 Dec 2009
= ($120,000 - $24,000) x 20% x 11/12 = 17,600
A/D up to date of disposal = 30 Nov = $24,000 + $17,600 = $41,600

Depreciation Expense for Motor vehicles:
Not sold in the year ended 31 Dec 2009,
Cost = $1,300,000 - $120,000 = 1,180,000
A/D = $420,000 - $24,000 = 396,000
NBV = Cost – A/D = $1,180,000 - $396,000 = 784,000
Depreciation expense for unsold vehicle = NBV @ 20% = $784,000 X 20% = $156,800

Total depreciation expense for the year = $156,800 (unsold) + $17,600 (sold) = 174,400

點解個AD唔係減晒$41600？
btw唔該晒

比多個計法你參考：
Step 1: 唔理dispose嗰部車，用翻TB個數計全年depreciation
Cost = $1,300,000
A/D @ Jan 1 (all vehicles) = $420,000
NBV @ Jan 1 = $880,000
Dep = 20% of NBV = $176,000

$176,000 計多左咩？就係計多左部Disposal 既車。
架車 Nov 30 賣走，姐係話有1個月冇用到部車；呢部車有1個月既Depreciation 係唔應該計，但包括左喺$176,000入面；

搵翻Dispoed vehicle 一個月既Depreciation expense:
Disposed vehicle
Cost: $120,000
A/D @ Jan 1: $24,000 (=$120,000 x 20%)
NBV @ Jan 1: $96,000
1個月Depreciation expense = $96,000 x 20% x 1/12 = $1,600

所以Depreciation expense on income statement = $176,000 - $1,600 = $174,400

sorry真係好多嘢問

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

我計法同marking 唔同，如果你明我計法可以諗多少少：點解 marking 個 Loan interest 條式同我唔同，佢用咩角度去計

[off topic] 其實好想 EAA 放呢項入 DSE 考，尤其是喺現實世界拆 non current 同 current liability 係好重要 [/off topic]

marking係拆開兩舊數計 你係成舊去做
同埋巴打可唔可以教埋我CE2010 q5 motor vehicles個depreciation係點計

Trial Balance (1 Jan):
Cost = 1,300,000
A/D = 420,000

Sold motor vehicle:
Purchase on 1 Jan 2008, Cost = $120,000
A/D up to 1 Jan 2009 = $120,000 x 20% = 24,000
Depreciation for the year ended 31 Dec 2009
= ($120,000 - $24,000) x 20% x 11/12 = 17,600
A/D up to date of disposal = 30 Nov = $24,000 + $17,600 = $41,600

Depreciation Expense for Motor vehicles:
Not sold in the year ended 31 Dec 2009,
Cost = $1,300,000 - $120,000 = 1,180,000
A/D = $420,000 - $24,000 = 396,000
NBV = Cost – A/D = $1,180,000 - $396,000 = 784,000
Depreciation expense for unsold vehicle = NBV @ 20% = $784,000 X 20% = $156,800

Total depreciation expense for the year = $156,800 (unsold) + $17,600 (sold) = 174,400

點解個AD唔係減晒$41600？
btw唔該晒

比多個計法你參考：
Step 1: 唔理dispose嗰部車，用翻TB個數計全年depreciation
Cost = $1,300,000
A/D @ Jan 1 (all vehicles) = $420,000
NBV @ Jan 1 = $880,000
Dep = 20% of NBV = $176,000

$176,000 計多左咩？就係計多左部Disposal 既車。
架車 Nov 30 賣走，姐係話有1個月冇用到部車；呢部車有1個月既Depreciation 係唔應該計，但包括左喺$176,000入面；

搵翻Dispoed vehicle 一個月既Depreciation expense:
Disposed vehicle
Cost: $120,000
A/D @ Jan 1: $24,000 (=$120,000 x 20%)
NBV @ Jan 1: $96,000
1個月Depreciation expense = $96,000 x 20% x 1/12 = $1,600

所以Depreciation expense on income statement = $176,000 - $1,600 = $174,400

依個方法好做啲 之前嗰個硬係諗唔通

Plant wide production overhead唔考咩

連登冇乜人讀BA?

BAFS愈出愈易 要高分真係唔太難
Trial Balance都出得喺Paper2A

2017DSE 有冇巴打aim **

咪玩啦 今年份份都好似玩尻人
應該唔會再咁易
利申：個人意見

Plant wide production overhead唔考咩

我指1314果兩題costing

Plant wide production overhead唔考咩

production overhead absorption rate (POAR) 可以考
overhead 點樣喺 department 之間分黎分去就唔考

所以 plant wide POAR 可以考
但題目應該唔會再用 plant wide 呢個字，因為 plant wide 係一個相對於 by department 既概念。當 by department 唔考得，出題目應該會直接叫你計 POAR 而唔會寫 plant wide POAR

當然考評局寫乜字眼我控制唔倒

比多個計法你參考：
Step 1: 唔理dispose嗰部車，用翻TB個數計全年depreciation
Cost = $1,300,000
A/D @ Jan 1 (all vehicles) = $420,000
NBV @ Jan 1 = $880,000
Dep = 20% of NBV = $176,000

$176,000 計多左咩？就係計多左部Disposal 既車。
架車 Nov 30 賣走，姐係話有1個月冇用到部車；呢部車有1個月既Depreciation 係唔應該計，但包括左喺$176,000入面；

搵翻Dispoed vehicle 一個月既Depreciation expense:
Disposed vehicle
Cost: $120,000
A/D @ Jan 1: $24,000 (=$120,000 x 20%)
NBV @ Jan 1: $96,000
1個月Depreciation expense = $96,000 x 20% x 1/12 = $1,600

所以Depreciation expense on income statement = $176,000 - $1,600 = $174,400

依個方法好做啲 之前嗰個硬係諗唔通

之前嗰個既方向係：
冇賣既車，計12 month depre
賣左嗰架，計 11month
兩個數加埋就係 total

呢個方法用 straight line 考會易明啲

連登冇乜人讀BA?

BAFS愈出愈易 要高分真係唔太難
Trial Balance都出得喺Paper2A

2017DSE 有冇巴打aim **

咪玩啦 今年份份都好似玩尻人
應該唔會再咁易
利申：個人意見

2016 section C 同2015相比根本係兩個唔同程度

(ii) 點解係(20000x20%x25/125)
唔係應該20000x20%/125% 㗎咩

(ii) 點解係(20000x20%x25/125)
唔係應該20000x20%/125% 㗎咩

S: Sales or selling price
C: COGS (Cost)
GP = Gross profit = S - C

S = $20,000
Markup 25%

C x 25% = GP
C x 25% = S - C
C x 25% + C = S
1.25C = 20,000
C = 20,000/1.25 = 16,000

correction:
Dr Retained profit $4000 (20% of sales)
Cr Trade receivable $4000

Dr Inventory $3,200 (20% x 16,000)
Cr Retained profit $3,200

因為 Dr Retained profit 4000 Cr 3200
net effect = Dr 800 = (20000x20%x25/125)

(ii) 點解係(20000x20%x25/125)
唔係應該20000x20%/125% 㗎咩

S: Sales or selling price
C: COGS (Cost)
GP = Gross profit = S - C

S = $20,000
Markup 25%

C x 25% = GP
C x 25% = S - C
C x 25% + C = S
1.25C = 20,000
C = 20,000/1.25 = 16,000

correction:
Dr Retained profit $4000 (20% of sales)
Cr Trade receivable $4000

Dr Inventory $3,200 (20% x 16,000)
Cr Retained profit $3,200

因為 Dr Retained profit 4000 Cr 3200
net effect = Dr 800 = (20000x20%x25/125)

thanks

想問下statement adjusting net profit個到 我ans嘅add less items數量永遠都多過marking 係咪最尾個個數岩就ok? 有寫足xxx wrongly treated as yyy個啲 不過marking好多時將有多過一個p&l改動嘅entry約簡左咁款

Planning organising 點分？

想問下statement adjusting net profit個到 我ans嘅add less items數量永遠都多過marking 係咪最尾個個數岩就ok? 有寫足xxx wrongly treated as yyy個啲 不過marking好多時將有多過一個p&l改動嘅entry約簡左咁款

當然照樣有分，特別係考試你驚約簡會亂既話唔好亂走去約

Planning organising 點分？

睇睇佢兩個Definition 先

Planning = Set goals / objectives 相關既野；例如三年內開XX間分店，開發新產品，進軍邊度既市場等等；

Organising 組織：點樣安排啲資源去完成你planning stage 設定左既目標；
主要講：
(1) Organisational structure, 姐係有幾多層。凈系要高層中層低層，中間再加幾層 or 簡單啲老細+員工兩層就算？
(2) Departmentalisation: 點樣分唔同部門？ By function / product / geographical?