2017BAFS試前討論區

How to distinguish between realisation concept and accrual concept?

good question, 冇人答既話我今晚答 溫緊考試

How to distinguish between realisation concept and accrual concept?

good question, 冇人答既話我今晚答 溫緊考試

搭單問埋nominal partner die/bankrupt會否影響partnership continuity

How to distinguish between realisation concept and accrual concept?

good question, 冇人答既話我今晚答 溫緊考試

Realisation: revenue can be recognised only when major earning process has completed and the value has been objectively determined
要perform左你既服務先可以recognise，唔係收cheque 個刻

Accrual: revenue and expenses should be accounted at the time they incur, but not time time they are received/paid.
姐係今年應收/比既revenue/expenses要mark落今年既數，即使你未收到/比

How to distinguish between realisation concept and accrual concept?

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation 　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

How to distinguish between realisation concept and accrual concept?

good question, 冇人答既話我今晚答 溫緊考試

搭單問埋nominal partner die/bankrupt會否影響partnership continuity

可以做多D CE既Past Paper，其實好多類似既題種（即係A B C三個其中一個唔掂或者退股），原理一樣。

Band reconciliation 洗唔洗寫原因
姐係 unpresented cheque /dishonoured cheque 洗唔洗寫到明
定可以就咁抄題目個reason

How to distinguish between realisation concept and accrual concept?

good question, 冇人答既話我今晚答 溫緊考試

Realisation: revenue can be recognised only when major earning process has completed and the value has been objectively determined
要perform左你既服務先可以recognise，唔係收cheque 個刻

Accrual: revenue and expenses should be accounted at the time they incur, but not time time they are received/paid.
姐係今年應收/比既revenue/expenses要mark落今年既數，即使你未收到/比

唔該

How to distinguish between realisation concept and accrual concept?

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation 　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

唔該晒

好多嘢問
IS Competitors are stakeholders of a company?
做唔同練習都有唔同ans

好多嘢問
IS Competitors are stakeholders of a company?
做唔同練習都有唔同ans

yes
任何同間firm 有interaction既都係stakeholder
公司要睇competitor做過咩野而決定自己既strategy

Band reconciliation 洗唔洗寫原因
姐係 unpresented cheque /dishonoured cheque 洗唔洗寫到明
定可以就咁抄題目個reason

如果unpresented cheque 果D有埋Cheque# （例如比埋張Bank statement你拍埋比較）—　一定要寫埋。

仲有如果你知道係related to 邊個receivable一定要寫埋。上年Marker's report已經寫過好多考生其實唔知點解要落果行而9背format，唔知幾時會揸正黎做扣分

好多嘢問
IS Competitors are stakeholders of a company?
做唔同練習都有唔同ans

yes
任何同間firm 有interaction既都係stakeholder
公司要睇competitor做過咩野而決定自己既strategy

Thanks 終於有個清楚諗法
唔該晒咁多兄弟答我問題

好多嘢問
IS Competitors are stakeholders of a company?
做唔同練習都有唔同ans

yes
任何同間firm 有interaction既都係stakeholder
公司要睇competitor做過咩野而決定自己既strategy

Thanks 終於有個清楚諗法
唔該晒咁多兄弟答我問題

加油！

Band reconciliation 洗唔洗寫原因
姐係 unpresented cheque /dishonoured cheque 洗唔洗寫到明
定可以就咁抄題目個reason

cash book 內寫 t account 名
例如：
正確： trade receivable: dishonored cheque
正確： XX limited: stale cheque
正確： electricity: direct debit

喺 cash at bank account 內就咁寫啲非 account name, 錯!
錯誤：stale cheque
錯誤：direct debit

bank reconciliation statement 入面學下 bank error 既話文字點表達，unprecedented cheque , uncredited deposit呢兩個應該識背

How to distinguish between realisation concept and accrual concept?

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation 　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

IFRS15

唔係好明會計循環
入左books
咁就係入面做埋double entry?

唔係好明會計循環
入左books
咁就係入面做埋double entry?

入 books

之後先係 post to ledger accounts (即係做 debit credit)
做 double entry 個步驟叫 posting (過賬)

elective 讀 management 使唔使背會計循環嚟應付必修？

yes

How to distinguish between realisation concept and accrual concept?

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation 　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

IFRS15

師兄識野

BA真係考小心, 睇漏字就冇星
不過覺得而家越cut越易

唔係好明會計循環
入左books
咁就係入面做埋double entry?

成個cycle應該係由journal開始（即係Sales journal, purchase journal etc.），跟住再跟據journal上面既details 做posting。

題外話，面對Correction of error題種果陣一定要認清個cycle去到邊，因為你要知道而家題目講緊佢係posting定埋左Trial balance定已經prepare埋financial statements。因為會直接影響你Debit同Credit寫果D字眼。

How to distinguish between realisation concept and accrual concept?

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation 　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

IFRS15

師兄識野

唔識我炒得 4月27考 CPAA Financial reporting

BA真係考小心, 睇漏字就冇星
不過覺得而家越cut越易

partnership 直情易過 CE

BA真係考小心, 睇漏字就冇星
不過覺得而家越cut越易

partnership 直情易過 CE

唔明點解Cut control, 咩issue at discount 又cut, business finance 都好似有cut?