Paper2Q8 個appropriation account同current account究竟入面要寫咩
係咪無interest on capital
無啊 得salaries share of loss
3分
係咪appropriation account倒轉就係current a/c
2017BAFS試前討論區
地下街腎仔
819 回覆
12 Like
1 Dislike
第 1 頁第 2 頁第 3 頁第 4 頁第 5 頁第 6 頁第 7 頁第 8 頁第 9 頁第 10 頁第 11 頁第 12 頁第 13 頁第 14 頁第 15 頁第 16 頁第 17 頁第 18 頁第 19 頁第 20 頁第 21 頁第 22 頁第 23 頁第 24 頁第 25 頁第 26 頁第 27 頁第 28 頁第 29 頁第 30 頁第 31 頁第 32 頁第 33 頁
係咪appropriation account倒轉就係current a/c
第八條個12000要除返0.8先比revalued amount減
呢個位勁伏
死得 我計到cost係$144000
今年全部都ok，反而最冇信心係第2題，有冇巴打講下點做
A part:
(400x43+500x40+1500x36) / (400+500+1500) 乘 550
我前幾日係依個post問過點計（學校老師完全冇教過
自己做exercise get出黎嘅又唔知岩唔岩）見到條題目會心微笑左一下
然後
我計漏左opening inventory
我屌
執steps分
第八條個12000要除返0.8先比revalued amount減
呢個位勁伏
死得 我計到cost係$144000
屌我都係見到個depre先知係勁大個伏
第八條個12000要除返0.8先比revalued amount減
呢個位勁伏
死得 我計到cost係$144000
屌我都係見到個depre先知係勁大個伏
屌
點解要俾我知1 january 個 cost 係150000 應該
第八條個12000要除返0.8先比revalued amount減
呢個位勁伏
死得 我計到cost係$144000
屌我都係見到個depre先知係勁大個伏
仲有realisation要減返嗰年depre
1 january 個 cost 係150000 應該
same
差啲中伏
想問下ben's loan係realisation個到應該點處理？settle the loan同waived interest分開定點？
第八條個12000要除返0.8先比revalued amount減
呢個位勁伏
死得 我計到cost係$144000
屌我都係見到個depre先知係勁大個伏
仲有realisation要減返嗰年depre
屌，反而依到計漏左
即係share of loss，capital b/d同bank final settlement都凍過水
見你地好熱烈咁討論Q8，頭先忍唔住做左
Cash at bank Balance 倒但我唔肯定中間有冇錯，只供參考：https://drive.google.com/open?id=0B0pD-BZ4_mwwdE5KUF9uX3BZeDA
Cash at bank Balance 倒但我唔肯定中間有冇錯，只供參考：https://drive.google.com/open?id=0B0pD-BZ4_mwwdE5KUF9uX3BZeDA
見你地好熱烈咁討論Q8，頭先忍唔住做左
Cash at bank Balance 倒但我唔肯定中間有冇錯，只供參考：https://drive.google.com/open?id=0B0pD-BZ4_mwwdE5KUF9uX3BZeDA
個Interest up to 2016 Dec 31 都未找數，所以應該做既Entry
Dr. Interest expense (P&L)
Cr. Accrued interest
做Realisation 既時候要清走呢個Accrued interest 既liability, 早幾日我解釋過解散原則：
1. 不開新Account，要close所有野
2. 合夥(公司)比$ 就入 Bank
3. Partners 代公司比 / take over XXX 就入Capital
因為2，3都唔中，所以waive左個interest就入Realisation
其實同Discounts received 走入去Realisation 既道理好似，呢個waive左既interest就好似 Trade Payable 你欠人$30,000 最後只收公司$29,000，$1,000 discuont received 就好似一個waive左既數；記住只係好似
Dr. Interest expense (P&L)
Cr. Accrued interest
做Realisation 既時候要清走呢個Accrued interest 既liability, 早幾日我解釋過解散原則：
1. 不開新Account，要close所有野
2. 合夥(公司)比$ 就入 Bank
3. Partners 代公司比 / take over XXX 就入Capital
因為2，3都唔中，所以waive左個interest就入Realisation
其實同Discounts received 走入去Realisation 既道理好似，呢個waive左既interest就好似 Trade Payable 你欠人$30,000 最後只收公司$29,000，$1,000 discuont received 就好似一個waive左既數；記住只係好似
見你地好熱烈咁討論Q8，頭先忍唔住做左
Cash at bank Balance 倒但我唔肯定中間有冇錯，只供參考：https://drive.google.com/open?id=0B0pD-BZ4_mwwdE5KUF9uX3BZeDA
乜bank 既account要做咩
喊出嚟mc 22題係咪好難有5
見你地好熱烈咁討論Q8，頭先忍唔住做左
Cash at bank Balance 倒但我唔肯定中間有冇錯，只供參考：https://drive.google.com/open?id=0B0pD-BZ4_mwwdE5KUF9uX3BZeDA
乜bank 既account要做咩
Workings only, for your reference.
Revaluation錯左 即係後面錯到仆街
個Interest up to 2016 Dec 31 都未找數，所以應該做既Entry
Dr. Interest expense (P&L)
Cr. Accrued interest
做Realisation 既時候要清走呢個Accrued interest 既liability, 早幾日我解釋過解散原則：
1. 不開新Account，要close所有野
2. 合夥(公司)比$ 就入 Bank
3. Partners 代公司比 / take over XXX 就入Capital
因為2，3都唔中，所以waive左個interest就入Realisation
其實同Discounts received 走入去Realisation 既道理好似，呢個waive左既interest就好似 Trade Payable 你欠人$30,000 最後只收公司$29,000，$1,000 discuont received 就好似一個waive左既數；記住只係好似
同樣做法，但a/c name寫左loan interest
頭先做既感覺：
1. Equipment 個Depreciation / revaluation / Realisation 入既數應該好多人錯
2. 容易唔知點處理 / 唔記得有個 Accrued interest
1. Equipment 個Depreciation / revaluation / Realisation 入既數應該好多人錯
2. 容易唔知點處理 / 唔記得有個 Accrued interest
Revaluation錯左 即係後面錯到仆街
錯撚哂
頭先做既感覺：
1. Equipment 個Depreciation / revaluation / Realisation 入既數應該好多人錯
2. 容易唔知點處理 / 唔記得有個 Accrued interest
你講呢2個都錯哂
岩岩考完既手足唔洗咁擔心MC, 我舊年啱得24/30, 然後PAPER 2B ESSAY答得麻麻都有5, 我果時都覺得炒緊, 但情況唔會係想象中咁差
今年全部都ok，反而最冇信心係第2題，有冇巴打講下點做
A part:
(400x43+500x40+1500x36) / (400+500+1500) 乘 550
我前幾日係依個post問過點計（學校老師完全冇教過
見到條題目會心微笑左一下
然後
我計漏左opening inventory
我屌
我見倒都心諗，我答完救唔救倒你地
Pact C 頁頂冇X題目會冇幾多分
accounting易撚到仆街 痴線
btw第7題有邊個會揀
partnership 個骨牌效應好大 Incomplete 靠 working 汁分其實有著數