2017BAFS試前討論區

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?

Control都cut？

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

How to distinguish between realisation concept and accrual concept?

有人答過，我講少少。
Accrual concept:
Under the accrual concept, revenues and expenses are accrued, i.e. revenues and expenses are recognized and included in the financial statements when they are earned or incurred, not when they are received or paid in cash.

問題：咩叫When they are earned? 乜野時候，邊一刻先係 'earned'?

Realization principle 就係答緊呢個問題：
Realization principle / revenue recognition:
The princple governs that revenue shuold be recognised only when the related service has been provided (or when goods are delivered) to customers, and not when the monies are received.

Alternative answer:
Realization principle requires that the revenue be recognized and recorded when goods are sold or when services are rendered.


考試角度點樣分呢？
如果題目提及：Prepay expenses / accrued expenses 一定係Accrual, 因為同revenue 無關既野唔會用Realization principle.

如果題目提及"Unearned revenue" (e.g. 收倒訂單當日，未送貨出去就記錄Sales) ，咁你可以講Realization principle. 其實Accrual concept 都係岩既，但係Realization principle 既相關性會更大。

如果題目提及"Accrued revenue"，例如：For the year ended December 31, 你已經提供左12個月既清潔服務，但12月既清潔服務費個客下年1月先比錢，而公司冇喺year ended Dec 31 記錄12月既清潔費收入(revenue)，咁就係violate Accrual. 呢個情況黎講，realization principle 既相關性就細d，因為題目既焦點係公司跟左Cash basis (現金收付) 去記錄收益，而非在收益賺得時記錄 (not recorded when revenue is earned)

試題參考：CE 2007 Q1(B)(b)，特別留意marking入面用左乜例子去講accrual / realization

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

我覺得教冇問題，但要講清楚係out-syl既；教既好處係啲學生見倒2017 以前既Limited company financial statement past paper 識做

[非BAFS角度]
其實世界上都仲有地方有Share premium；識做無壞既
[/非BAFS角度]

想問compulsory個acct, 3 colum cash book係咪cut左syl?

考2b其實係咪好難攞**, 有無2b勁ge巴打教下點執分 小弟中文

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

乜連share premium 都cut 埋
係咪加返課valuation of inventory
我見frank wood 本伏書有

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

乜連share premium 都cut 埋
係咪加返課valuation of inventory
我見frank wood 本伏書有

Share not at par都無？

咁考What is accounting算啦

拆科啦教育局

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

乜連share premium 都cut 埋
係咪加返課valuation of inventory
我見frank wood 本伏書有

Valuation不嬲有
不過唔記得係咪FIFO LIFO weighted avg學哂

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

乜連share premium 都cut 埋
係咪加返課valuation of inventory
我見frank wood 本伏書有

Share not at par都無？

咁考What is accounting算啦

拆科啦教育局

我估應該仲有? 係見上面話有老師教share premium 先咁問
屌, 教T-account 算啦, 考14嗰時差唔多臨考先知cut 勁多

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

乜連share premium 都cut 埋
係咪加返課valuation of inventory
我見frank wood 本伏書有

Share not at par都無？

咁考What is accounting算啦

拆科啦教育局

share not at par cut係因為新com law實行而cut

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

乜連share premium 都cut 埋
係咪加返課valuation of inventory
我見frank wood 本伏書有

Valuation不嬲有
不過唔記得係咪FIFO LIFO weighted avg學哂

LIFO 同FIFO 唔係out?

Costing係咪無哂job costing, ABC costing

想問compulsory個acct, 3 colum cash book係咪cut左syl?

如果你係 accounting elective, paper 2A 考

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

乜連share premium 都cut 埋
係咪加返課valuation of inventory
我見frank wood 本伏書有

Valuation不嬲有
不過唔記得係咪FIFO LIFO weighted avg學哂

LIFO 同FIFO 唔係out?

唔記得14定16開始只考 WAVG

Valuation of inventory 2012起都考得，Longman 舊版冇獨立拆一課，內容放入 incomplete record + correction of error

Costing係咪無哂job costing, ABC costing

ABC 由2012 DSE 已經冇，得 AL 有
job costing 曾經考但已 cut

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?

Control都cut？

Control account 統制帳 cut左了
Control system 控制系統 得翻 Bank Rec, Correction of error


Debenture issue at discount cut 左；
Shares issue at discount cut 左係因為公司條例改左，就唔係特登改淺。

其實Ratio 都cut左三幾個

仲有d老師教Share premium真係...

乜連share premium 都cut 埋
係咪加返課valuation of inventory
我見frank wood 本伏書有

Share not at par都無？

咁考What is accounting算啦

拆科啦教育局

share not at par cut係因為新com law實行而cut

好耐冇見

Bafs management
其實係咪全部死背唔洗用腦
利申冇讀

唔係
背只係背d好general嘅野
要識得apply返落個scenario到

考2b其實係咪好難攞**, 有無2b勁ge巴打教下點執分 小弟中文

Paper 1 盡量要拎到90%既分數，mc 小心新 topics 既野（gem果啲）
Paper 2 其實都係用主題句+說明+例子+收結 做每個 point 既結構 不過長短就按分數而定

近年考核方式都漸趨簡單為主，建議一定要背熟最重要果幾課 （e.g. Marketing 就係marketing segmentation, 4P, product life cycle, CRM果幾課)
操夠20年 AL past paper (要 sort 岩in syl既內容)+ dse 咁多年paper 應該都可以摸到啲答題方向， 一定要睇熟 marking scheme

而每一 part 既主題句一定要出到重點。short questions 唔使話驚太短而被扣分，1+1/2句已經好夠。 case study 就好睇elaboration 有冇套番落 case, 唔好比同case 太過 irrelevant 既資訊，寫多無謂。

利申12 5** 不過 syllabus 同考試 format 已經轉左好多，我估參考價值應該不大

考2b其實係咪好難攞**, 有無2b勁ge巴打教下點執分 小弟中文

Paper 1 盡量要拎到90%既分數，mc 小心新 topics 既野（gem果啲）
Paper 2 其實都係用主題句+說明+例子+收結 做每個 point 既結構 不過長短就按分數而定

近年考核方式都漸趨簡單為主，建議一定要背熟最重要果幾課 （e.g. Marketing 就係marketing segmentation, 4P, product life cycle, CRM果幾課)
操夠20年 AL past paper (要 sort 岩in syl既內容)+ dse 咁多年paper 應該都可以摸到啲答題方向， 一定要睇熟 marking scheme

而每一 part 既主題句一定要出到重點。short questions 唔使話驚太短而被扣分，1+1/2句已經好夠。 case study 就好睇elaboration 有冇套番落 case, 唔好比同case 太過 irrelevant 既資訊，寫多無謂。

利申12 5** 不過 syllabus 同考試 format 已經轉左好多，我估參考價值應該不大

Thx巴打

考2b其實係咪好難攞**, 有無2b勁ge巴打教下點執分 小弟中文

Paper 1 盡量要拎到90%既分數，mc 小心新 topics 既野（gem果啲）
Paper 2 其實都係用主題句+說明+例子+收結 做每個 point 既結構 不過長短就按分數而定

近年考核方式都漸趨簡單為主，建議一定要背熟最重要果幾課 （e.g. Marketing 就係marketing segmentation, 4P, product life cycle, CRM果幾課)
操夠20年 AL past paper (要 sort 岩in syl既內容)+ dse 咁多年paper 應該都可以摸到啲答題方向， 一定要睇熟 marking scheme

而每一 part 既主題句一定要出到重點。short questions 唔使話驚太短而被扣分，1+1/2句已經好夠。 case study 就好睇elaboration 有冇套番落 case, 唔好比同case 太過 irrelevant 既資訊，寫多無謂。

利申12 5** 不過 syllabus 同考試 format 已經轉左好多，我估參考價值應該不大

第一年考 MGT 就有5**

考2b其實係咪好難攞**, 有無2b勁ge巴打教下點執分 小弟中文

Paper 1 盡量要拎到90%既分數，mc 小心新 topics 既野（gem果啲）
Paper 2 其實都係用主題句+說明+例子+收結 做每個 point 既結構 不過長短就按分數而定

近年考核方式都漸趨簡單為主，建議一定要背熟最重要果幾課 （e.g. Marketing 就係marketing segmentation, 4P, product life cycle, CRM果幾課)
操夠20年 AL past paper (要 sort 岩in syl既內容)+ dse 咁多年paper 應該都可以摸到啲答題方向， 一定要睇熟 marking scheme

而每一 part 既主題句一定要出到重點。short questions 唔使話驚太短而被扣分，1+1/2句已經好夠。 case study 就好睇elaboration 有冇套番落 case, 唔好比同case 太過 irrelevant 既資訊，寫多無謂。

利申12 5** 不過 syllabus 同考試 format 已經轉左好多，我估參考價值應該不大

嘩屌得返10 日都無，點操al btw剩操dse唔得咩

其實論述題有咩技巧

考2b其實係咪好難攞**, 有無2b勁ge巴打教下點執分 小弟中文

Paper 1 盡量要拎到90%既分數，mc 小心新 topics 既野（gem果啲）
Paper 2 其實都係用主題句+說明+例子+收結 做每個 point 既結構 不過長短就按分數而定

近年考核方式都漸趨簡單為主，建議一定要背熟最重要果幾課 （e.g. Marketing 就係marketing segmentation, 4P, product life cycle, CRM果幾課)
操夠20年 AL past paper (要 sort 岩in syl既內容)+ dse 咁多年paper 應該都可以摸到啲答題方向， 一定要睇熟 marking scheme

而每一 part 既主題句一定要出到重點。short questions 唔使話驚太短而被扣分，1+1/2句已經好夠。 case study 就好睇elaboration 有冇套番落 case, 唔好比同case 太過 irrelevant 既資訊，寫多無謂。

利申12 5** 不過 syllabus 同考試 format 已經轉左好多，我估參考價值應該不大

嘩屌得返10 日都無，點操al btw剩操dse唔得咩

其實論述題有咩技巧

Essay
TS+defination+elab+Conclusion
Elab記住要apply返落個case