2019年9月/12月真題，思路

第一題 a問，讓我寫個(gè)備忘錄 討論他提出的戰(zhàn)略如何幫助，他的戰(zhàn)略其實(shí)寫的挺清楚的啊，我還應(yīng)該從什么思路答 比如關(guān)掉20家店不就是為了放到賺錢的地方嗎，還有培訓(xùn)員工技能以增加客戶體驗(yàn)，這沒毛病啊，因果都寫了，我還寫什么？

2020-06-30 09:53:101回答

老師，是不是sole trader的CA要計(jì)算private use部分，company里的CAdirector什么的private use都不管？

2020-06-30 08:35:482回答

老師能幫忙解釋一下68題嗎

2020-06-30 08:02:171回答

CGU減值時(shí)，流動(dòng)資產(chǎn)不參與分擔(dān)嗎？

2020-06-30 00:05:421回答

老師，問下為什么用historical cost會(huì)高估Gearing 不是應(yīng)該高估利潤(rùn)，Capital employed 高估，然后低估Gearing嗎

2020-06-29 23:19:211回答

這題怎么做？ Quartile Co is in the jewellery retail business which can be assumed to be highly seasonal. For the year ended 30 September 20X5 Quartile Co assessed its operating performance by comparing selected accounting ratios with those of its business sector average as provided by an agency. Assume that the business sector used by the agency is a meaningful representation of Quartile Co’s business. Which of the following circumstances may invalidate the comparison of Quartile Co’s ratios

A. In the current year Quartile Co has experienced significant rising costs for its purchases B. The sector average figures are compiled from companies whose year ends are between 1 July 20X5 and 30 September 20X5 C. Quartile Co does not revalue its properties but is aware that other entities in this sector do D. During the year Quartile Co discovered an error relating to the inventory count at 30 September 20X4. This error was correctly accounted for in the financial statements for the current year ended 30 September 20X5

2020-06-29 23:14:001回答

Oci和oce是什么關(guān)系？重估值盈余轉(zhuǎn)入oci 還是 equity？

2020-06-29 23:05:242回答

All subsidiaries must adopt the accounting policies of the parent in their individual financial statements 這句話哪錯(cuò)了？

2020-06-29 22:52:411回答

這題是要求保留一位小數(shù)嗎？0.25寫成0.3？

On 1 October 20X4 Hoy Co had $2.5 million of equity share capital (shares of 50 cents each) in issue. No new shares were issued during the year ended 30 September 20X5 but on that date there were outstanding share options which had a dilutive effect equivalent to issuing 1.2 million shares for no consideration. Hoy’s profit after tax for the year ended 30 September 20X5 was $1550000.In accordance with IAS 33 Earnings Per Share what is Hoy’s diluted earnings per share for the year ended 30 September 20X5? (to one decimal places)

2020-06-29 22:43:251回答

On 1 October 20X4 Flash Co acquired an item of plant under a five-year lease agreement. At that date the present value of the total lease payments was $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years. What is the current liability of the lease in Flash Co’s statement of financial position as at 30 September 20X5?

老師，這題我算不對(duì)，怎么做都是3.85m，拿25m做期初數(shù)然后后付租金 應(yīng)該怎么做？

2020-06-29 22:31:032回答