炎夏
發表於 2007-4-27 22:19:44
原帖由 choy991044 於 2007-4-2709:07 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
強烈不建議做incomplete record :icon101:
長答打死都唔做:(
短出得易或者係做新版既stock valuation仲有得傾
仲未有人答我前兩版問應該點做concept:icon092:
choy991044
發表於 2007-4-27 22:28:36
原帖由 炎夏 於 2007-4-2710:19 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
長答打死都唔做:(
短出得易或者係做新版既stock valuation仲有得傾
仲未有人答我前兩版問應該點做concept:icon092:
其實點唔同, 乜都唔知好難做 :icon101:
簡拿華路
發表於 2007-4-28 11:38:35
原帖由 choy991044 於 2007-4-2710:28 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
其實點唔同, 乜都唔知好難做 :icon101:
我晨早叫佢 打出黎 俾我地睇下:icon101:
簡拿華路
發表於 2007-4-28 11:39:28
control a/c呢?大家點睇?:icon101:
係咪都覺得 ce control可免則免?:icon101:
簡拿華路
發表於 2007-4-28 11:40:40
原帖由 炎夏 於 2007-4-2710:19 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
長答打死都唔做:(
短出得易或者係做新版既stock valuation仲有得傾
仲未有人答我前兩版問應該點做concept:icon092:
其實有咩咁難:icon101:
炎夏
發表於 2007-4-28 13:23:02
原帖由 簡拿華路 於 2007-4-2811:39 AM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
control a/c呢?大家點睇?:icon101:
係咪都覺得 ce control可免則免?:icon101:
純control好過error
error+control同incomplete一樣掂唔過:icon101:
deltagod
發表於 2007-4-28 13:23:58
原帖由 簡拿華路 於 2007-4-2811:39 AM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
control a/c呢?大家點睇?:icon101:
係咪都覺得 ce control可免則免?:icon101:
Control 有機會會同Error一齊出,到時超難:icon068: :icon068:
死都唔做
炎夏
發表於 2007-4-28 13:24:08
原帖由 簡拿華路 於 2007-4-2811:40 AM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
其實有咩咁難:icon101:
都話想問係吹得合理走得定要背書:icon102:
老實講short 14分攞唔到10分既題目唔揀好過:icon092:
deltagod
發表於 2007-4-28 13:27:44
原帖由 炎夏 於 2007-4-2801:24 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
都話想問係吹得合理走得定要背書:icon102:
老實講short 14分攞唔到10分既題目唔揀好過:icon092:
以背為多
佢會比個Situation,問你乎合邊種Account既Concept
同埋可能就咁叫你背條Account Concept既定義出黎+比例子
炎夏
發表於 2007-4-28 13:35:52
explain the following accounting concepts and illustrate each with an example:
materiality
03
In accounting, materiality refers to the relative size or importance of an item or event. Financial statements should separately disclose items that are significant enough to influence decisions of users. Judgements with regard to the materiality of an item or event are based on knowledge of the company and on past experience.
91
Any insignificant items and events may be disregarded, but the full disclosure of important information should be highlighted. It depends upon the size and type of the business and the judgement of the decision maker.
炎夏
發表於 2007-4-28 13:37:05
今年control基本上出硬啦:icon101:
short仲可以博下
2076
發表於 2007-4-28 13:39:22
原帖由 炎夏 於 2007-4-2801:35 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
explain the following accounting concepts and illustrate each with an example:
materiality
03
In accounting, materiality refers to the relative size or importance of an item or event. Financial sta ...
我記得用一晚背晒d concept就得架啦喎:icon101:
deltagod
發表於 2007-4-28 14:08:03
原帖由 炎夏 於 2007-4-2801:35 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
explain the following accounting concepts and illustrate each with an example:
materiality
03
In accounting, materiality refers to the relative size or importance of an item or event. Financial sta ...
我果個係
Materiality
Materiality refers to the relative size or importance of an item or event.Financial statements should separately disclose item that are significant enough to in fluence the economic decisions of users.Materiality depends on the size and nature of the item and the judgement are based on knowledge of the company and on past experience.The small expenditures for fixed assets should be treated as expenses when they are incurred rather than as depreciable assets.
[ 本帖最後由 deltagod 於 2007-4-2802:11 PM 編輯 ]
基維蝦
發表於 2007-4-28 14:29:36
原帖由 簡拿華路 於 2007-4-2811:39 AM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
control a/c呢?大家點睇?:icon101:
係咪都覺得 ce control可免則免?:icon101:
SQ一定做:icon101:
今年AL 條 CONTROL 真係成條CE SQ咁:icon101:
簡拿華路
發表於 2007-4-28 14:35:30
原帖由 炎夏 於 2007-4-2801:35 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
explain the following accounting concepts and illustrate each with an example:
materiality
03
In accounting, materiality refers to the relative size or importance of an item or event. Financial sta ...
d內容 2年都一樣呀:icon101:
要跟就跟03呢個喇, 新d:icon101:
簡拿華路
發表於 2007-4-28 14:36:36
原帖由 基維蝦 於 2007-4-2802:29 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
今年AL 條 CONTROL 真係成條CE SQ咁:icon101:
唔係嘛:icon092:
al control 真係可免則免:icon092:
基維蝦
發表於 2007-4-28 14:37:57
原帖由 簡拿華路 於 2007-4-2802:36 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
唔係嘛:icon092:
al control 真係可免則免:icon092:
Q2喎:icon101: 免唔到:icon101:
但係佢係俾一大堆Additional 你 , 跟住叫你入Contorl , 8分:icon101:
choy991044
發表於 2007-4-28 15:05:23
原帖由 炎夏 於 2007-4-2801:35 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
explain the following accounting concepts and illustrate each with an example:
materiality
03
In accounting, materiality refers to the relative size or importance of an item or event. Financial sta ...
總之你記住materiality 係講緊d 細數唔入落fin. statement is ok :icon101:
簡拿華路
發表於 2007-4-28 16:12:43
原帖由 choy991044 於 2007-4-2803:05 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
總之你記住materiality 係講緊d 細數唔入落fin. statement is ok :icon101:
double entire架喎, 無可能唔出現:icon101:
應該話係..
細數無必要 獨立咁出現
i.e. 文具 係有future econ. benefit, longer than one year
但唔當佢係fixed asset (depreciable asset), 因為細數
所以一洗錢o係文具上就write off佢 (即係當佢係expense)
點為之細數(immaterial)? 唔會影響users of fin. statements 的資料就係細數, 就係immaterial
choy991044
發表於 2007-4-28 16:50:27
原帖由 簡拿華路 於 2007-4-2804:12 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
double entire架喎, 無可能唔出現:icon101:
應該話係..
細數無必要 獨立咁出現
i.e. 文具 係有future econ. benefit, longer than one year
但唔當佢係fixed asset (depreciable asset), 因為細數
所以一洗錢o係 ...
你岩 :icon101: