2018 DSE BAFS集中區 (2)

表達得唔好sorry 我嘅諗法係
Dr TP
Cr Capital
Cr Realisation-discount received

係，我錯sorry

一路諗住要減TP係Dr點知寫左Dr realisation

點解仲會有人中文考？

希望聽日係報喜

我連econ d 中文terms都講唔到出口

考完唔好上黎

Money measurement 同objectivity 有乜分別？
入Goodwill落account係違反左邊個？

It violates Money measurement concept
Def.
It is because goodwill is an intangible assets and can’t be recorded in monetary terms and therefore it shouldn’t be recorded

咁objectivity幾時用？ 好似做過題recorded goodwill 10000 on the books as it revealed that its products were popular in the market 係objectivity

我都唔知 用嚟用去都係money 反而objectivity3年嚟都冇用過

2013出過 ，係money measurement。
當年marking指出reputation唔可以expressed in terms of money，唔應該出現係books （除左purchase goodwill)

咁兩個concept嘅分別係?

我都想知

學校用中文教

practice paper 條accounting principle 有講

借用網上既筆記：

Objectivity：
這概念說明所有的會計數據都可以被其它獨立人士核實，即用一套不同人士都認同的客觀方法去理解及處理會計數據。

Money measurement:
只記錄可以用貨幣單位計算的交易。

我諗到既係，即使一樣野係用金錢量度到，都唔代表你既量度係「客觀」既。
本身'reputation'呢樣野已經無得quantify / expressed in money。

台灣係用繁中會計詞，中國大陸就簡體

讀中文好處係翻工見倒啲 terms 你會知咩黎

正確

我出嗰幾題做成點

不過一般黎講真係好少考objectivity / timeliness
利申：當年入考場之前冇背呢兩個concept既definition，大家唔好學我

不過講真，2013個條我都有可能答objectivity ，雖然第一眼望係money measurment

Timeliness就真係太明顯啦