2018 DSE BAFS集中區 (2)

各位加油

Hi

Dse 有邊年值得睇左先？

各位一齊加油

Partnership dissolution
1. partner paid realisation expenses on behalf of partnership
2. Partner paid trade payables on behalf on partnership

1係咪唔洗入realisation acct 淨係 dr realisation?
2 就淨係cr capital?

Sor 1 唔洗入capital acct 淨係 dr realisation ?

double entry 點會淨係入一邊

1.
Dr.realisation Cr.Capital

2.
Dr trade payable Cr.capital

個實際固定生產間接成本係幾多？

想問下如果有partner on behalf of the partnership to pay pay to trade payables 而個trade payables 有比discount 咁個 discount received點入?

我淨係計到吸收左幾多

直接原料0.001

出d咁既數我個人覺係無聊既極致

Dr. realisation (discount)
Dr. TP
Cr. Capital

Btw tmr exam?

點解係dr discount 嘅

Yes

唔係received 咩?

Realisation呀
我講係入discount received 個數

大部分人用英文考？

坐5望5*以上有咩要注意
Paper 1 average 有85%

用中文寫account名係世界級挑戰

MC慢慢望
Btw paper 2呢？