2018 BAFS DSE 集中區(3)

MC Q18
鬼知海洋公園有冇上市
唔通要我背曬所有公營公司

有無2B卷睇下

岩岩睇埋份卷二 第八題
發現自己做錯左預付管理費同埋冇改埋計多左嘅折舊

應該係借暫記14080 貸管理費14080
借預付7040 貸銀行存款7040？

Partnership 嗰trap 可能講緊operating expenses 同埋internet expenses 要減返salary同interest on capital ?

yes

你地capital of tom 計到幾多？

個Trap都幾明顯吓

Balance好似350000

Me 325000,200000,350000

Same

有無巴打幫手改錯

Same

Profit and loss appropriation 我咗T account做

滿分

唔係要Salary to Tom
Bank:$264000咁咩

+1

你講個acct名？
咁我就唔知了

用咗T account嚟做得唔得

唔喺話interest on capital would be calculated on the beginning balance of the capital account 咩？

冇

入左個3字入去。。。

admit左一個新既parter，咁個beginning capital balance of the 'new' partnership就係
325000 200000 350000

我既理解係咁，應該唔會仲用舊partnership balance