如果上述有錯的話,希望你會解釋番:(
我想問Ratio lee課除左Gross/net/expenses Profit ratio,Return on capital employed,Current Ratio,Quick Ratio,Stack turnover rate,stock holding period,debtors' collection period and debtor turnover外
仲有冇其他,如有,可唔可以比條式我,我唔見左:( :(
原帖由 deltagod 於 2007-5-1001:25 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Direct debit 係唔係入Cash book既debt Side
而Standing Order 就入Credit Side
Direct Debit 同 standing order 都係公司俾錢
2個都係 對銀行的指示, 叫銀行定期過數交錢俾人
唔同的地方係 so 係 fixed amount, dd 係variable amt
e.g. SO - Insurance Premium, Installments
DD - Electricity, water, telephone charges
2者通常都係收到 bank statements 公司先會做返個entries
即係bank rec. 題目 part a 叫你 update cash book o個度
原帖由 deltagod 於 2007-5-1001:26 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
sorry,冇讀唔知:icon101: :icon101:
Closing stock understated
Dr. Stock
Cr. Trading / P & L
Cr. Suspense就錯:icon126:
原帖由 deltagod 於 2007-5-1001:32 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
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 ...
going concern都得既:icon101:
最underlying 係 matching concept - to match expenses with the corresponding revenue
原帖由 deltagod 於 2007-5-1001:35 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
唔係好明你意思.
但我覺得會放係Financed by 個Reserve 個Proposed Dividend
:icon075:
不要放 current liabilities
原帖由 deltagod 於 2007-5-1001:39 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Discount Received 係咪入Realization Account個 Credit Side
而Discount Allowed 入RealizationAccount個Debt Side
d數字唔寫咁詳細, 希望你睇得明
執笠時, creditors 的埋數法 (如果唔係俾 partners 啃左)
Dr. Creditors 200
Cr. Bank 150
Cr. Realization - Discount Received 50
Debtors 的埋數法 (如果唔係俾 partners 納左)
Dr. Realization 200
Cr. Debtors 200
Dr. Bank 150
Cr. Realization - debtors realized150
沒有 discount allowed的 :icon101:
see the difference?:icon101:
effect DA o係 realization a/c 入面己經 一左一右 反映左出黎,
最尾計 Profit / Loss on realization 時已經 包含左呢個 DA
[ 本帖最後由 簡拿華路 於 2007-5-1010:14 PM 編輯 ]
原帖由 deltagod 於 2007-5-1001:42 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
咩黎:icon101: :icon101:
就好似 Goodwill account not to be shown 咁
revaluation 都可以係 effects not to be shown
自己睇書喇咁:icon101:
原帖由 deltagod 於 2007-5-1001:52 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
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 m ...
ii) Current ratio is believed to be too high
too much idle current assets
recommend investing the idle money
iv) holding too much stock which is of the lowest liquidity
原帖由 deltagod 於 2007-5-1001:56 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
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
Preference Div
派多少就睇呢個優先股的 %
2,000,000 8% Preference Share of $10 each
咁就全年派 $1,600,000 咁多息
注意! 係全年派咁多就咁多..
所以睇下trial balance, debit side 有個 Pref. Div paid $1,000,000的話,
即係仲有$600,000 未派, 放去 B/S Reserves
Ord. Div
派多少就睇題目
Final Ord. Div is 2cents per share.
2,000,000 Ordinary share of $10 each
咁就$40,000
注意! interim dividend 同 final dividend 係分開處理的
可以只派 interim div, 可以只派 final div, 可以2個都派 ,亦可以2個都唔派
原帖由 deltagod 於 2007-5-1002:40 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
我想問Ratio lee課除左Gross/net/expenses Profit ratio,Return on capital employed,Current Ratio,Quick Ratio,Stack turnover rate,stock holding period,debtors' collection period and debtor turnover外
仲 ...
creditors repayment period:icon101:
睇書咪得囉呢個:icon101:
頂
incomplete/error硬食一條
仲揀錯左error o黎做
pk了:icon110:
limited已經封印了?:o
原帖由 炎夏 於 2007-5-1212:40 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
limited已經封印了?:o
一題都無出?:icon101:
原帖由 簡拿華路 於 2007-5-1202:57 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
一題都無出?:icon101:
Ltd Company真係好似冇乜好出 , 做Final A/C 真係無X聊:icon101:
玩到conso就話:icon101:
原帖由 簡拿華路 於 2007-5-1202:57 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
一題都無出?:icon101:
error
今次竟然真係逼你做error/incomplete唔俾你走
呢個最壞情況真係出現:icon074:
原帖由 基維蝦 於 2007-5-1204:42 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
Ltd Company真係好似冇乜好出 , 做Final A/C 真係無X聊:icon101:
頂,琴日做左兩年full都冇用:icon092:
佢今年玩野玩manufacturing+partnership:icon092:
7字頭先c?:icon110:
原帖由 炎夏 於 2007-5-1207:10 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
7字頭先c?:icon110:
平時88-90就A(今年難,應該85就A到)
B就75
C就6x
原帖由 deltagod 於 2007-5-1208:06 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
平時88-90就A(今年難,應該85就A到)
B就75
C就6x
個error執得番14分就有o的可能b到既:icon074:
frenda話A 82就得啦喎:icon101:
原帖由 deltagod 於 2007-5-1208:06 PM 發表 http://hkcm.hkehost.net/forum/images/common/back.gif
平時88-90就A(今年難,應該85就A到)
B就75
C就6x
A要88-90架?:eek2::icon101: