CE Account 一問

簡拿華路 · 發表於 2007-5-9 22:56:56

Bank Rec.
Direct debit vs Standing Order
有乜分別?

簡拿華路 · 發表於 2007-5-9 22:57:37

Correction of errors

Closing stock understated

Correcting Journal entries?

簡拿華路 · 發表於 2007-5-9 22:58:22

Ltd. Co.

Unpaid Dividend
放o係 balance sheet 邊度?

簡拿華路 · 發表於 2007-5-9 22:59:36

Partnership
Realization

Discount received (on creditos) 點入?
Discount allowed (on debtors) 點入?

簡拿華路 · 發表於 2007-5-9 23:10:57

Ltd. Co.

Ordinary dividend
Preference dividend
2者計法有咩分別?

簡拿華路 · 發表於 2007-5-9 23:12:34

Concept

Under what concept should we provide Depreciation for Fixed Assets?

簡拿華路 · 發表於 2007-5-9 23:14:38

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?

choy991044 · 發表於 2007-5-9 23:18:28

wt q

簡拿華路 · 發表於 2007-5-9 23:21:15

原帖由 choy991044 於 2007-5-9 11:18 PM 發表
wt q

online tutorial session

你不準作答

choy991044 · 發表於 2007-5-9 23:34:45

原帖由 簡拿華路 於 2007-5-9 11:21 PM 發表

online tutorial session

你不準作答

deltagod · 發表於 2007-5-10 13:25:46

原帖由 簡拿華路 於 2007-5-9 10:56 PM 發表
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

deltagod · 發表於 2007-5-10 13:26:18

原帖由 簡拿華路 於 2007-5-9 10:57 PM 發表
Correction of errors

Closing stock understated

Correcting Journal entries?

sorry,冇讀唔知

deltagod · 發表於 2007-5-10 13:32:33

原帖由 簡拿華路 於 2007-5-9 11:12 PM 發表
Concept

Under what concept should we provide Depreciation for Fixed Assets?

係咪Going Concern ???

The business is assumed to continue in operating for 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

deltagod · 發表於 2007-5-10 13:35:03

原帖由 簡拿華路 於 2007-5-9 10:58 PM 發表
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

deltagod · 發表於 2007-5-10 13:39:31

原帖由 簡拿華路 於 2007-5-9 10:59 PM 發表
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Realization Account個Debt Side

deltagod · 發表於 2007-5-10 13:40:02

原帖由 簡拿華路 於 2007-5-9 10:57 PM 發表
Correction of errors

Closing stock understated

Correcting Journal entries?

唔識

deltagod · 發表於 2007-5-10 13:41:18

原帖由 簡拿華路 於 2007-5-9 10:55 PM 發表

咁幾時有 Bad Debt Recovered 識唔識?

lee個識

deltagod · 發表於 2007-5-10 13:42:06

原帖由 簡拿華路 於 2007-5-9 10:56 PM 發表
Partnership
Effect of Revaluation not to be shown in accounts
咁又識嗎?

咩黎

deltagod · 發表於 2007-5-10 13:52:20

原帖由 簡拿華路 於 2007-5-9 11:14 PM 發表
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

deltagod · 發表於 2007-5-10 13:56:46

原帖由 簡拿華路 於 2007-5-9 11:10 PM 發表
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

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