4年前拎5*路過
而家讀緊城大金融
巴絲們加油
搵左工未
2017BAFS試前討論區
地下街腎仔
819 回覆
12 Like
1 Dislike
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搵左工未
點解fixed production overheads 要用absorbed 計
既然係fixed 點解要budget ?
假設你租左間廠,每年10000蚊用黎生產1000年貨
當你收左張100件貨的訂單,你就可以用absorbed的方法去分落去依100件貨到黎計cost of sales
Fixed要budger的原因係當你整1件又好,100件都好,都要比10000蚊的租金
但實際上被人加左租,去到年尾原來要比12000的actual租金
就會出現左under/over absorb的問題
要分清absorbed/actual
Absorbed 係poar*actual cost driver
Poar係年頭PREdetermined架
想問問journal嘅話可唔可以逐個double entry寫出嚟
講緊 disposal / correction 嗰啲 entries?
唔combine? 應該有分
我見d答案都係得個 balancing figure
journal點會無double entry得balancing figure
佢講dr cr同一個acct，唔comine一個數得唔得
應該係。
我見d答案都係得個 balancing figure
journal點會無double entry得balancing figure
佢講dr cr同一個acct，唔combine一個數得唔得
應該係。
想問問journal嘅話可唔可以逐個double entry寫出嚟
講緊 disposal / correction 嗰啲 entries?
yes
想問問journal嘅話可唔可以逐個double entry寫出嚟
講緊 disposal / correction 嗰啲 entries?
yes
就係嚟d可唔可以寫曬d double entry出嚟
我細佬今年f5 想開始操下pp 有咩advice 
點解fixed production overheads 要用absorbed 計
既然係fixed 點解要budget ?
假設你租左間廠,每年10000蚊用黎生產1000年貨
當你收左張100件貨的訂單,你就可以用absorbed的方法去分落去依100件貨到黎計cost of sales
Fixed要budger的原因係當你整1件又好,100件都好,都要比10000蚊的租金
但實際上被人加左租,去到年尾原來要比12000的actual租金
就會出現左under/over absorb的問題
要分清absorbed/actual
Absorbed 係poar*actual cost driver
Poar係年頭PREdetermined架
唔係好明點解加租？
如果租金係$10000 年頭年尾應該一樣架
簽租約架嘛
比個例子你
Goods worth 1000 already sold and received in full, refund 80% in cash for goods returned. Assume the customer found defects and asked for refund.
Entry:
Dr Returns Inwards 800
Cr Cash 800
唔該晒
如果本身concept算清但好耐冇掂返 咁應該由咩topic開始溫返好
諗住點都清左costing先 但pp好似冇咩題目啱做
諗住點都清左costing先 但pp好似冇咩題目啱做
點解fixed production overheads 要用absorbed 計
既然係fixed 點解要budget ?
假設你租左間廠,每年10000蚊用黎生產1000年貨
當你收左張100件貨的訂單,你就可以用absorbed的方法去分落去依100件貨到黎計cost of sales
Fixed要budger的原因係當你整1件又好,100件都好,都要比10000蚊的租金
但實際上被人加左租,去到年尾原來要比12000的actual租金
就會出現左under/over absorb的問題
要分清absorbed/actual
Absorbed 係poar*actual cost driver
Poar係年頭PREdetermined架
唔係好明點解加租？
如果租金係$10000 年頭年尾應該一樣架
簽租約架嘛
10000係咩cost 都未比個陣自己estimate，個數再absorb落個cost driver
如果本身concept算清但好耐冇掂返 咁應該由咩topic開始溫返好
諗住點都清左costing先 但pp好似冇咩題目啱做
Section A既costing
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩
點解答案係cr.adjustment of duplicate entries$ 100
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩
點解答案係cr.adjustment of duplicate entries$ 100
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩
點解答案係cr.adjustment of duplicate entries$ 100
出版社題目? 有冇完整資料
如果本身concept算清但好耐冇掂返 咁應該由咩topic開始溫返好
諗住點都清左costing先 但pp好似冇咩題目啱做
我 share 條 link 有大量 by topic
一次過溫幾個 topic 既首推 correction of error 次選 incomplete
我細佬今年f5 想開始操下pp 有咩advice
by topic 操學過既野，睇我 share 條 link
16acct留名 今年幾號考？
今年幾號考？如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩
點解答案係cr.adjustment of duplicate entries$ 100
出版社題目? 有冇完整資料
ce題目 (v)
想問問journal嘅話可唔可以逐個double entry寫出嚟
講緊 disposal / correction 嗰啲 entries?
yes
就係嚟d可唔可以寫曬d double entry出嚟
可以既，分都比足，缺點：
1. disposal 為例，其他考生寫4行你寫埋 disposal 你就寫緊8行，輸時間
2. marking 會 cancel out 左重覆既 entries, 而你既答案越同 marking 似樣 marker 改得越舒服。如果你寫多4行 disposal 個 marker 就要喺你寫既8行入面尋找翻 marking 入面既4行比分。佢一個唔小心睇漏就你蝕
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩
點解答案係cr.adjustment of duplicate entries$ 100
出版社題目? 有冇完整資料
ce題目 (v)
條題目做 cash book (bank column)
correction required:
Dr Cash 692
Cr bank 692
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩
點解答案係cr.adjustment of duplicate entries$ 100
出版社題目? 有冇完整資料
ce題目 (v)
條題目做 cash book (bank column)
correction required:
Dr Cash 692
Cr bank 692
個數係643先啱
16acct留名
4月26，到時做下今年份卷上黎 post 答案
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩
點解答案係cr.adjustment of duplicate entries$ 100
出版社題目? 有冇完整資料
ce題目 (v)
條題目做 cash book (bank column)
correction required:
Dr Cash 692
Cr bank 692
個數係643先啱
點解咁樣
唔明 如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩
點解答案係cr.adjustment of duplicate entries$ 100
出版社題目? 有冇完整資料
ce題目 (v)
條題目做 cash book (bank column)
correction required:
Dr Cash 692
Cr bank 692
個數係643先啱
點解咁樣
你 part a 係做緊 cash book bank column, 姐係 bank account 唔係 cash account