2017BAFS試前討論區

silent/sleeping/secret partners個啲使唔使記埋佢地嘅characteristics?

silent/sleeping/secret partners個啲使唔使記埋佢地嘅characteristics?

out syl 喎

silent/sleeping/secret partners個啲使唔使記埋佢地嘅characteristics?

out syl 喎

屌 學校老師教左
唔該曬

有冇人知current absorption rate係用budget定actual個數

想5**
而家應該點溫 已經溫到就快冇哂方向咁

想問下costing既decision making
1) 如果同時有disposal value of old asset 同trade in value of old asset
咁係new asset一欄係先入trade value value
如果冇trade in value先入disposable value
因為trade in value係交易價格
如果冇trade in先dispose個asset
咁諗對嗎？

2）如果有special order
一定要入increase/decrease 既cost
唔可以連非special order既單去update total cost
因為costing只test on incremental cost
咁諗對？

3）why capital ac and drawings are nominal account? Won't they be transferred to next year like asset and liabilities?

Thanks

1. 其實睇題目情況而定；
如果你賣部舊iPhone比收買佬賣倒 $1,500 (disposal value)，拎去Apple Store trade-in 新 iPhone 佢就當你部iPhone價值$1,000 (trade-in value)，你會點處理部iPhone?

你諗下：如果舊Asset 既disposal value 係$15,000，拎去Trade-in 就價值 $10,000，你會Trade-in定係直接賣走舊Asset?

2. 接收Special order 會唔會影響你本身已有既order？ 如果唔影響，姐係舊有order既Revenue / cost 唔會因為呢個special order而改變；所以舊有order喺呢個決策上係不相關；不相關既野喺計算上面就無需要考慮。

"因為costing只test on incremental cost": 不完全正確，costing有好多做法；例如：加價會賣少左件數，應唔應該加價？你有最少兩個分析方法：
1. 整2份 Income statement 比較加價前後既Net income 去決定加唔加價
2. 只考慮加價會令Contribution margin 點樣改變、數量會點樣改變，由此計Total contribution margin 升跌去答應否加價

3.
Drawings account 會Close 入Capital → nominal account
Capital account: 有Balance c/f，會帶去Statement of financial position → Real account

Thanks!!!

1. 另外想問goodwill adjustment
如果而家profit and loss sharing ratio 由3:2:1改做1:1:1 ，goodwill account is opened （之前冇開宜家開）

點解只係capital credit side度而舊ratio分左佢，咁新ratio又唔用，咪冇改過？

2. Why drawings of goods is
Dr drawings
Cr purchase
假如stocktake後先發現有drawings of goods miss out, 咁corrections of error 入咩？點解唔係入inventory?

有冇巴打可以解釋下plan b個句 pp p1 q3黎 一直都唔係好知點解ans係$4800/11.255

有冇巴打可以解釋下plan b個句 pp p1 q3黎 一直都唔係好知點解ans係$4800/11.255

out syl again... Annuity

想5**
而家應該點溫 已經溫到就快冇哂方向咁

AL by topic , Manhattan exercise, Manhattan mock

Weighted Average Cost Method係咩黎嫁
成個syllabus就係差佢

同問 costing入面closing inventory成日要用weighted average

有冇巴打可以解釋下plan b個句 pp p1 q3黎 一直都唔係好知點解ans係$4800/11.255

out syl again... Annuity

我自膠 唔該

想問下costing既decision making
1) 如果同時有disposal value of old asset 同trade in value of old asset
咁係new asset一欄係先入trade value value
如果冇trade in value先入disposable value
因為trade in value係交易價格
如果冇trade in先dispose個asset
咁諗對嗎？

2）如果有special order
一定要入increase/decrease 既cost
唔可以連非special order既單去update total cost
因為costing只test on incremental cost
咁諗對？

3）why capital ac and drawings are nominal account? Won't they be transferred to next year like asset and liabilities?

Thanks

1. 其實睇題目情況而定；
如果你賣部舊iPhone比收買佬賣倒 $1,500 (disposal value)，拎去Apple Store trade-in 新 iPhone 佢就當你部iPhone價值$1,000 (trade-in value)，你會點處理部iPhone?

你諗下：如果舊Asset 既disposal value 係$15,000，拎去Trade-in 就價值 $10,000，你會Trade-in定係直接賣走舊Asset?

2. 接收Special order 會唔會影響你本身已有既order？ 如果唔影響，姐係舊有order既Revenue / cost 唔會因為呢個special order而改變；所以舊有order喺呢個決策上係不相關；不相關既野喺計算上面就無需要考慮。

"因為costing只test on incremental cost": 不完全正確，costing有好多做法；例如：加價會賣少左件數，應唔應該加價？你有最少兩個分析方法：
1. 整2份 Income statement 比較加價前後既Net income 去決定加唔加價
2. 只考慮加價會令Contribution margin 點樣改變、數量會點樣改變，由此計Total contribution margin 升跌去答應否加價

3.
Drawings account 會Close 入Capital → nominal account
Capital account: 有Balance c/f，會帶去Statement of financial position → Real account

Thanks!!!

1. 另外想問goodwill adjustment
如果而家profit and loss sharing ratio 由3:2:1改做1:1:1 ，goodwill account is opened （之前冇開宜家開）

點解只係capital credit side度而舊ratio分左佢，咁新ratio又唔用，咪冇改過？

2. Why drawings of goods is
Dr drawings
Cr purchase
假如stocktake後先發現有drawings of goods miss out, 咁corrections of error 入咩？點解唔係入inventory?

你開Goodwill account, 做完Dr 之後就冇野做架喇；Goodwill 入面個Cr. side 會 Balance c/f

新ratio唔用：唔用黎分goodwill，但其它 P/L Sharing 一樣會用新ratio

Q2:[out-syl] 因為DSE考既叫Periodic inventory system
有冇留意ending inventory value 好多時都係additional info 比你唔係Trial balance 入面比你？
因為Inventory account 個數唔係計出黎，係入倉點貨點出黎；你個Inventory account 除左年頭年尾做closing entries 之外唔會有其它double entries 入去；所以你個drawings會入左落purchase做adjustment，透過purchase減少去反映貨少左；

另一種AL考過既叫 Perpetual inventory system, 都係大學入面會教既；Perpetual 既話你就會入Inventory account.
[/out-stl]

2015 cost accounting Q7

想問下part b 計manufacturing cost 搵邊個平啲果時


Fixed production overhead 點解唔洗計埋deprecation on equipment

Weighted Average Cost Method係咩黎嫁
成個syllabus就係差佢

同問 costing入面closing inventory成日要用weighted average

Weighted average cost = 買左入黎既貨比左幾多 $ / 買左幾多件

1 Jan : purchased 10 units @ $10 each.
6 Jan: purchased 20 units @ 14 each.

on 1 Jan: weighted avg cost = $10 x 10 /10 = $10 per unit
on 6 Jan: weighted avg cost= ($100 + $280) / 30 units = $12.67 per unit

16 Jan: Sold 15 units
21 Jan : purchased 30 units @ 11 each

on 21 Jan, avg cost =
($10 x 10 + $14 x 20 + $11 x 30) / (10 + 20 + 30)
= $710/60
= $11.83

closing inventory as at 31 Jan
件數 = 10+20-15+30 = 45
per unit cost = $11.83

Cost of closing inventory = 45 x $11.83 = $532.35

2015 cost accounting Q7

想問下part b 計manufacturing cost 搵邊個平啲果時


Fixed production overhead 點解唔洗計埋deprecation on equipment

諗諗 depreciation 係唔係 cash outflow?

Weighted Average Cost Method係咩黎嫁
成個syllabus就係差佢

同問 costing入面closing inventory成日要用weighted average

Weighted average cost = 買左入黎既貨比左幾多 $ / 買左幾多件

1 Jan : purchased 10 units @ $10 each.
6 Jan: purchased 20 units @ 14 each.

on 1 Jan: weighted avg cost = $10 x 10 /10 = $10 per unit
on 6 Jan: weighted avg cost= ($100 + $280) / 30 units = $12.67 per unit

16 Jan: Sold 15 units
21 Jan : purchased 30 units @ 11 each

on 21 Jan, avg cost =
($10 x 10 + $14 x 20 + $11 x 30) / (10 + 20 + 30)
= $710/60
= $11.83

closing inventory as at 31 Jan
件數 = 10+20-15+30 = 45
per unit cost = $11.83

Cost of closing inventory = 45 x $11.83 = $532.35

明白 thanks a lot!

想問下costing既decision making
1) 如果同時有disposal value of old asset 同trade in value of old asset
咁係new asset一欄係先入trade value value
如果冇trade in value先入disposable value
因為trade in value係交易價格
如果冇trade in先dispose個asset
咁諗對嗎？

2）如果有special order
一定要入increase/decrease 既cost
唔可以連非special order既單去update total cost
因為costing只test on incremental cost
咁諗對？

3）why capital ac and drawings are nominal account? Won't they be transferred to next year like asset and liabilities?

Thanks

1. 其實睇題目情況而定；
如果你賣部舊iPhone比收買佬賣倒 $1,500 (disposal value)，拎去Apple Store trade-in 新 iPhone 佢就當你部iPhone價值$1,000 (trade-in value)，你會點處理部iPhone?

你諗下：如果舊Asset 既disposal value 係$15,000，拎去Trade-in 就價值 $10,000，你會Trade-in定係直接賣走舊Asset?

2. 接收Special order 會唔會影響你本身已有既order？ 如果唔影響，姐係舊有order既Revenue / cost 唔會因為呢個special order而改變；所以舊有order喺呢個決策上係不相關；不相關既野喺計算上面就無需要考慮。

"因為costing只test on incremental cost": 不完全正確，costing有好多做法；例如：加價會賣少左件數，應唔應該加價？你有最少兩個分析方法：
1. 整2份 Income statement 比較加價前後既Net income 去決定加唔加價
2. 只考慮加價會令Contribution margin 點樣改變、數量會點樣改變，由此計Total contribution margin 升跌去答應否加價

3.
Drawings account 會Close 入Capital → nominal account
Capital account: 有Balance c/f，會帶去Statement of financial position → Real account

Thanks!!!

1. 另外想問goodwill adjustment
如果而家profit and loss sharing ratio 由3:2:1改做1:1:1 ，goodwill account is opened （之前冇開宜家開）

點解只係capital credit side度而舊ratio分左佢，咁新ratio又唔用，咪冇改過？

2. Why drawings of goods is
Dr drawings
Cr purchase
假如stocktake後先發現有drawings of goods miss out, 咁corrections of error 入咩？點解唔係入inventory?

你開Goodwill account, 做完Dr 之後就冇野做架喇；Goodwill 入面個Cr. side 會 Balance c/f

新ratio唔用：唔用黎分goodwill，但其它 P/L Sharing 一樣會用新ratio

Q2:[out-syl] 因為DSE考既叫Periodic inventory system
有冇留意ending inventory value 好多時都係additional info 比你唔係Trial balance 入面比你？
因為Inventory account 個數唔係計出黎，係入倉點貨點出黎；你個Inventory account 除左年頭年尾做closing entries 之外唔會有其它double entries 入去；所以你個drawings會入左落purchase做adjustment，透過purchase減少去反映貨少左；

另一種AL考過既叫 Perpetual inventory system, 都係大學入面會教既；Perpetual 既話你就會入Inventory account.
[/out-stl]

Thank you

2015 cost accounting Q7

想問下part b 計manufacturing cost 搵邊個平啲果時


Fixed production overhead 點解唔洗計埋deprecation on equipment

諗諗 depreciation 係唔係 cash outflow?

明白， 啫係同佢下面話執左間鋪果時會掉左件equipment冇關？

2015 cost accounting Q7

想問下part b 計manufacturing cost 搵邊個平啲果時


Fixed production overhead 點解唔洗計埋deprecation on equipment

諗諗 depreciation 係唔係 cash outflow?

明白， 啫係同佢下面話執左間鋪果時會掉左件equipment冇關？

掉左件 equipment: disposal proceeds 係 cash inflow, 有關
掉左件 equipment 公司唔洗計 equipment depreciation 喇，但有冇 save 倒 cash cost? depreciation expense 少左有冇 cash inflow? 係冇既，所以喺題目個決入面唔關事

掉左件 equipment: disposal proceeds 係 cash inflow, 有關
掉左件 equipment 公司唔洗計 equipment depreciation 喇，但有冇 save 倒 cash cost? depreciation expense 少左有冇 cash inflow? 係冇既，所以喺題目個決入面唔關事

thank you

有無人有補遵理個andy yeung 點睇？

有無人有補遵理個andy yeung 點睇？

唔好補，晒錢

其實嗰啲 咩比率多唔多出

一定出，不過睇下佢出係邊
出喺section c，又佔多分嘅話，唔建議揀