2018 DSE BAFS集中區 (2)

Thanks

灰色地帶 建議溫埋

唔明2010hkale q3嗰題partnership
佢話又revaluate 但又record back to their original net book values 姐係點？好混亂

讀Econ都唔讀BAFS啦

BAFS

利申: 16年Econ拎lv4

呢科個syllabus真係好多灰色地帶

仲有點解tim took over trade payable 唔係credit realisation （dse 唔係credit realisation 咩

我無卷
正常會credit 比少左既錢(discount received )係realisation

但係講明took over trade payable is a gain to realisation so need to credit ( textbook有講dse都好似有寫過

想問corporate governance洗唔洗考

（冇記錯的話）正常得兩種情況會出現Dr T/P Cr Realisation：

1. Discounts Received

e.g. T/P amounted to $45,000. $1,000 discounts were received.

Double entries:
Dr T/P $45,000
Cr Bank $44,000
Cr Realisation $1,000

2. Partner(s) taking over an asset and personally responsible for paying liability
(Reference: 2002 CE Q7 item [iv])

e.g. NBV of motor vehicles was $100,000. Ann took over the motor vehicles for $25,000 but was also personally responsible for settling trade payables amounted to $55,000.

Double entries:
Dr Capital - Ann $25,000
Dr T/P $55,000
Cr Realisation $80,000

我自己覺得如果理解ratios背後既意義就唔係特別需要死記硬背（例如點解有啲要take average，有啲就唔洗）

不過如果真係唔明既話就真係背咗佢先，同埋如果出Section C既話就避開佢

道理如同做 goodwill adjustment 但唔開 goodwill account
將 revaluation gain / loss 當 goodwill 咁用新舊比率分

呢個 DSE課程冇話 out 但出既機會好低 做下題啦

Why not both
Econ係輕鬆但鬥小心，bafs係付出同成績成正比

我覺得BAFS容易讀過Econ

利申：冇讀Econ

以前溫BAFS既時候 最緊要做完past paper寫低每一條有啲咩tricky/特別位 到時考之前就咁溫 提醒自己見到要咁樣做就得 唔使每次再重新做pp

都係唔係幾明

深在 Correction 不在 partnership

課程冇話考，我會 skip

姐係考嘅全部都係平鈞分配？

Cu巴可唔可以淨係睇哂你啲片記key points就去考pp1 frankwood本野溫到好頹好冗長

T/R turnover嗰度我日校老師有講過，幫人私補嗰陣佢日校老師都有講過，不過可能係因為frankwood有講所以佢哋講埋，同埋我覺得呢個point偏難所以都未必會考