2018 DSE BAFS集中區 (2)
daytona
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巴打你真係好鍾意ACCT
我都有出過考類似item既題目，印象中日校老師都有考過 
不過考既話應該會死傷慘重
不過考既話應該會死傷慘重
原來有另外既名
Teacher who make Accounting boring are criminals
有時你識啲好高深既野，會唔記得左啲最低b既野，例如
Books of original entries & general ledgers
https://youtu.be/SpWrKgkFMO8
Nominal vs Real, Personal vs impersonal accounts
https://youtu.be/6PgJA-Xwdqc
Debit note / Credit note
https://youtu.be/uPqg1cEMKjU
Books of original entries & general ledgers
https://youtu.be/SpWrKgkFMO8
Nominal vs Real, Personal vs impersonal accounts
https://youtu.be/6PgJA-Xwdqc
Debit note / Credit note
https://youtu.be/uPqg1cEMKjU
成日都分唔到Matching 睇完都唔係好明佢講咩
睇完都唔係好明佢講咩The matching concept links revenue with relevant expenses or costs.
中文譯一次咪即係將相關收入同支出聯係埋一齊lor.
例子：
1. Depreciation of machinery: 我地用機器生產product, 從而產生sales revenue, 所以要做depreciation,作為一個expense match返sales revenue generated.
2. 點解closing inventory要係COGS扣出黎？Closing inventory has not been sold during the year, sales revenue唔會包埋closing inventory果批貨既sales amount, 所以你咪相應減走closing inventory under COGS.
中文譯一次咪即係將相關收入同支出聯係埋一齊lor.
例子：
1. Depreciation of machinery: 我地用機器生產product, 從而產生sales revenue, 所以要做depreciation,作為一個expense match返sales revenue generated.
2. 點解closing inventory要係COGS扣出黎？Closing inventory has not been sold during the year, sales revenue唔會包埋closing inventory果批貨既sales amount, 所以你咪相應減走closing inventory under COGS.
我想問有冇accounting standard講呢個pt??
我都諗咗呢個位好耐，而同9x年 al concept出過話係expensed, 但200x al嗰題又推翻咗。
thx
我都諗咗呢個位好耐，而同9x年 al concept出過話係expensed, 但200x al嗰題又推翻咗。thx
opening太難？始終類似prior year adjustment出咗比人鬧
80.8就有5星? 日校miss話要大概86%up先有
net profit before interest & tax -> net profit before tax -> net profit -> appropriations (e.g. interesting on drawings / capital) -> share of profit
雖然interest on drawings / capital有interest呢個字，但呢啲唔係一般既finance costs，會叫做appropriation items
雖然interest on drawings / capital有interest呢個字，但呢啲唔係一般既finance costs，會叫做appropriation items
General嚟講只係將bank interest/loan interest/debenture interest etc果啲扣返出嚟就ok?