(QP JJ) QP Exam Jun 2021 (2)

佢有心考你點搵都搵唔到

一題Goji
一題廸卡儂

我係咁諗

DIPN example 嚟

係囉 p2 果條個名我幾次都寫左佢😂

呢題MA連帶後面嗰題MC我都鳩做
最後嗰題又唔知係唔係PE
買equipment嗰題又唔知係business combination 定 asset acquisition

唉 新制見

有冇人知internal financing 同external financing嗰條仲可以有啲咩例子？
諗得出嘅全部都唔俾答

個equipment我用concentration test睇
佢應該係assets acq黎

internal
retain earning
external
lease financing

Internal financing: 用retained earnings
External financing :呢個唔sure 我寫叫investors inject funding

乜野呀 買equipment用buy share定asset acq唔係答MD既野咩

果題應該係hkfrs3 wo
md題目唔係不嬲係section b問架咩😂

今次fe 大家覺得難唔難 最後一屆有冇放水

HKFRS 3 wo 唔係咩

全部special topic都問晒
有温晒應該ok

難 見到條hkfrs 15 都唔開胃
paper 2 應該叫放左水

祝各位巴絲打一take pass

冇出non special算唔算放水
我估passing rate 應該高

講緊case嗰度
有間停運咗 dismiss晒employee嘅公司
而間公司唯一(好似係)嘅資產係部equipment

條題目問accounting treatment
仲話有野calculate

internal我寫retained earning
但external我鳩寫bank overdraft

我咁答

但係paper I條revenue都16分
paper II條謎一樣嘅tactic plan都12分

都好啲 幾驚唔係asset acquisition
但條題目好似有講埋consider tax impact
我淨係亂咁計咗個gain就算 冇理個tax嗰邊

Anyway thanks

多個同路人咁答
等我地安心d咁ja
都唔知係咪岩😂

至少我不是孤單一個

kaplan mock?