Bank Rec.
Direct debit vs Standing Order
有乜分別?
Correction of errors
Closing stock understated
Correcting Journal entries?
Ltd. Co.
Unpaid Dividend
放o係 balance sheet 邊度?
Partnership
Realization
Discount received (on creditos) 點入?
Discount allowed (on debtors) 點入?
Ltd. Co.
Ordinary dividend
Preference dividend
2者計法有咩分別?
Concept
Under what concept should we provide Depreciation for Fixed Assets?
Ratio
What conclusions can you made, if
i) Net Profit Ratio is far smaller than Gross Profit Ratio?
ii) Current Ratio is 3 ?
iii) Liquid Ratio is negative?
iv) Current Raio is far bigger than the Liquid Ratio?
wt q :icon101:
原帖由 choy991044 於 2007-5-911:18 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
wt q :icon101:
online tutorial session:icon032:
你不準作答:icon101:
原帖由 簡拿華路 於 2007-5-911:21 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
online tutorial session:icon032:
你不準作答:icon101:
:icon101:
原帖由 簡拿華路 於 2007-5-910:56 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Bank Rec.
Direct debit vs Standing Order
有乜分別?
Direct debit 係唔係入Cash book既debt Side
而Standing Order 就入Credit Side
原帖由 簡拿華路 於 2007-5-910:57 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Correction of errors
Closing stock understated
Correcting Journal entries?
sorry,冇讀唔知:icon101: :icon101:
原帖由 簡拿華路 於 2007-5-911:12 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Concept
Under what concept should we provide Depreciation for Fixed Assets?
係咪Going Concern ???
The business is assumed to continue in operatingfor the foreseeable future.In particular,the finanical statement should be prepared on assumption that there is no intention or necessary to liquiadate or curtail sigificantly the scale of operations
Example:Fixed asstes are recorded on the balance sheet at cost less accumulared depreciation,but no their realizable values
原帖由 簡拿華路 於 2007-5-910:58 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Ltd. Co.
Unpaid Dividend
放o係 balance sheet 邊度?
唔係好明你意思.
但我覺得會放係Financed by 個Reserve 個Proposed Dividend
原帖由 簡拿華路 於 2007-5-910:59 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Partnership
Realization
Discount received (on creditos) 點入?
Discount allowed (on debtors) 點入?
Discount Received 係咪入Realization Account個 Credit Side
而Discount Allowed 入RealizationAccount個Debt Side
原帖由 簡拿華路 於 2007-5-910:57 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Correction of errors
Closing stock understated
Correcting Journal entries?
唔識:icon101: :icon101:
原帖由 簡拿華路 於 2007-5-910:55 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
咁幾時有 Bad Debt Recovered 識唔識?:icon111:
lee個識
原帖由 簡拿華路 於 2007-5-910:56 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Partnership
Effect of Revaluation not to be shown in accounts
咁又識嗎?
咩黎:icon101: :icon101:
原帖由 簡拿華路 於 2007-5-911:14 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Ratio
What conclusions can you made, if
i) Net Profit Ratio is far smaller than Gross Profit Ratio?
ii) Current Ratio is 3 ?
iii) Liquid Ratio is negative?
iv) Current Raio is far bigger than the Liq ...
i)Too much money is spent on the operating expenses
ii)if the current ratio is 3:1,this ratio is a satisfactory level(唔肯定)
iii)The company may face the liquidity problem and it may not able to meet the current liabilities when they fall due
iv)The company may be holding too much idle cuurent assets,such as the damn stock,Debtors
原帖由 簡拿華路 於 2007-5-911:10 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Ltd. Co.
Ordinary dividend
Preference dividend
2者計法有咩分別?
lee個我做果陣時識,但我解釋唔到出黎
但係入落Appropraition會係Preference 做先
之後sin係Ordinary