(QP JJ) QP Exam Dec 2020(3)

求MA CORE/ FTMS notes, Kaplan換
留TG

https://t.me/lifeisshortlikeyourpenise

唔該曬巴打

同要巴打
https://t.me/hhming123

想問咧
有冇收到準考證

我有ma mock core
想換mc mock exam
Tg: ffggyko

Ma點做index好？
補習Notes都by standard 分哂
唔打算睇LP

Just tg you

我係Consol related topic 一個file
即係：HKFRS 10,11,12,3, HKAS 12,21,28同埋Change group structure 一個
Other topic 就除咗上面講嘅topic 擺一個咁囉
不過我覺得都係睇你操卷方便

consol真係要操 分開一個file都好
猶豫緊要去到憑空都寫到哂entry
定睇明哂每條entry個logic
再用index搵相似group structure PP 參考會有效啲

你自己test 下囉，我覺得consol 係要練到唔洗搵任何嘢睇，因為你考嗰日根本無時間搵

自己整所有consol entry既summary, 包DT
寫埋working幾要用到(如果你用working)
最多兩頁, 唔使記唔使搵, 用佢來練consol
到時唔使諗

我都有整呢個⋯希望到時熟到唔洗睇😢😢

記憶會出錯, 到時一亂就打折
但係自己做既summary d 字唔會因為到左考試而消失

記住搵埋past paper d special case, 仲要做埋reverse case

reverse case 我舉個FRS9例子
loan from shareholder lower than mkt interest rate 要計返equity contribution
loan to shareholder lower than mkt interest rate 就叫做equity distribution
分別係兩年唔同既MA出左

以上detail 已忘記

可能唔知邊年就出shareholder loan higher than market rate

Mb 點整index好睇完條題目有時都唔知佢問緊邊課

基本唔明點整都冇用

我係By tax 類型嘅
Salary tax
Property tax
Profit tax 再分taxable, non taxable
DTA
Stamp duty
China Tax
咁樣囉

Mark 低先

仲有Tax admin

Md我都係咁整再加pho本書
不過我係想問b

計數嗰啲都ok..
寫字題有啲都唔知佢relate邊課
自己諗個答案又唔係marking寫嘅嘢...