維迦 2017-4-19 22:03:00

:^(

想問下 個discount allowed係入係咩acct到？

係咪credit capital 再將creditor個數減返discount再入就得？

唔洗減 discount, 個 discount 係 partner 自己袋

唔該曬巴打

:^(

見到答案無減到就咁入capital就諗唔明

:^(

基本原則： on behalf of partnership 既話就關個 partnership 事

重有personally responsible

做左題pesonally responsible for paying off xx%creditor 依個又唔洗入capital直入realisation

:^(

好驚亂

玻璃人夏格 2017-4-19 22:04:42

:^(

想問下 個discount allowed係入係咩acct到？

係咪credit capital 再將creditor個數減返discount再入就得？

唔洗減 discount, 個 discount 係 partner 自己袋

唔該曬巴打

:^(

見到答案無減到就咁入capital就諗唔明

:^(

基本原則： on behalf of partnership 既話就關個 partnership 事

重有personally responsible

做左題pesonally responsible for paying off xx%creditor 依個又唔洗入capital直入realisation

:^(

好驚亂

依個你當無啦啦有條友幫你找左條數佢
咪cr relisation

維迦 2017-4-20 00:00:29 其實淨返幾日應該照操dse ce 定做下al

:^(

百變小鳥 2017-4-20 00:12:34

其實淨返幾日應該照操dse ce 定做下al

:^(

:^(

Hi_Cusis 2017-4-20 09:12:48

其實淨返幾日應該照操dse ce 定做下al

:^(

咩底子? CE DSE 操到背倒答案未? 有冇做 Manhattan exercise?

試下做 by year time 自己

Hi_Cusis 2017-4-20 09:18:11 AL 我有揀過部份冇 out syl 題目出黎，可以睇條 link

但做熟 CE / DSE / Manhattan (如果你有) 之前唔洗急於做 AL

Hi_Cusis 2017-4-20 10:05:30

做左題pesonally responsible for paying off xx%creditor 依個又唔洗入capital直入realisation

:^(

好驚亂

下面試下解多少少，如果你明呢度既野，90% Dissolution 既出法 / 變化都可以處理倒。

PDF 版本：https://www.dropbox.com/s/0mmvcza900mb10l/F511_Partnership%20dissolution%20principles.pdf?dl=0


合夥解散既幾個原則：
1. 清曬所有Accounts，原則上唔會開新Accounts出黎；所以所有解散過程中發生既Revenue / Expenses items入落去Realisation account，
例子一：Partnership 償還Trade Payables 所得既Discounts received
例子二：Dissolution expense (Dr. Realisation: Dissolution expense)

一項item唔肯定應該入Bank / Capital / Realisation, 點樣決定？
原則：
2. Partnership (公司)收錢 / 比錢既野就入Dr. / Cr. bank account，否則唔洗郁bank Account
3. 問下自己：Partnership 會唔會比翻錢個Partner?

Cr. Capital 既錢代表合夥會比翻Partners. 諗一個Sole proprietorship 例子：
Dr. Cash 1,000
Cr. Capital 1,000
假設冇任何profit / loss / drawings 等等發生過，Owner可以喺公司拎翻走$1,000既資源。

所以：XXX on behalf of partnership = Partner可以問公司拎翻錢→入Capital
E.g. Partner A paid dissolution expense on behalf of the partnership.
Dr. Realisation – dissolution expense (原則1)
Cr. Capital – A (原則3)
4. 綜合原則1, 2, 3: 如果：
Partnership 唔會比翻錢比partner → 唔會入Capital
Partnership 個 Bank account 冇收$比$ → 唔會入Bank
解散過程唔開新既Account → 如果冇account用會入Realisation

試試下面既野點做：
Q1:
2002Q7(iv)
Mak took over the motor vehicles at only $10,000, but he was also personally responsible for paying off 60% of the creditors. [Note: Creditors balance = 72,000]
Dr. Creditors ($72,000 x 60%) $43,200
Cr. ???
(答案睇Marking)

 
Q2 - Illustration
1992Q8(v)
Creditor balance: $253,500
Carmen settled all the trade creditor accounts at $250,000 out of her own savings. It was agreed that interest was to be charged at 1% of the amount loaned.
Dr. Trade creditor $253,500
Cr. ???
分析：
1. Partnership 既 Bank account 冇郁過→唔會Dr / Cr Bank.
2. 咁入Capital or realisation?
諗下Sole proprietorship 既 Case:
Owner settled all the trade creditor accounts at $250,000 out of her own savings.
Dr. Trade creditor $250,000
Cr. Capital $250,000

3. Out of owner’s own savings =/= Partnership 唔洗比翻錢比owners → 入Capital
Dr. Trade creditor $253,500
Cr. Capital – Carmen $?

4. Discount 屬於partnership 定係屬於Carmen? 都係諗翻Sole proprietorship:
Creditor balance = $253,500
Owner settled all the trade creditor accounts at $250,000 out of her own savings.
Owner 注入資本 (introduce capital) 既金額 = $250,000, hence
Dr Creditors $253,000
Cr. Capital $250,000
Balance→ Cr. Discounts received $3,500

翻黎呢條題目，我地而家有既Entry 係:
Dr Creditors $253,000
Cr. Capital - Carmen $250,000
Cr. Dissolution: Discounts received $3,500

5. 最後仲有一樣野要處理 – interest:
Carmen settled all the trade creditor accounts at $250,000 out of her own savings. It was agreed that interest was to be charged at 1% of the amount loaned.

1% of the amount loaned = $250,000 x 1% = $2,500
又係幾個問題：
1. Partnership bank account 有冇比$? 冇→唔會落Bank account
2. Partners 可唔可以喺公司拎$走？因為Carmen (partner) is entitled to the interest. → Cr. Capital – Carmen $2,500
3. 對Partnership(公司)黎講，Interest = expense;
原則1：解散期間唔開新既Revenue / Expenses → Dr. Dissolution – Interest expense $2,500
所以呢句要做既野：
Dr. Dissolution – Interest expense $2,500
Cr. Capital – Carmen $2,500

維迦 2017-4-20 10:28:32

其實淨返幾日應該照操dse ce 定做下al

:^(

咩底子? CE DSE 操到背倒答案未? 有冇做 Manhattan exercise?

試下做 by year time 自己

ce dse未操晒

:^(

維迦 2017-4-20 11:22:59 sorry真係好多嘢問

:^(

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

:^(

紅磡CP3 2017-4-20 12:13:54

:^(

Hi_Cusis 2017-4-20 12:27:41

其實淨返幾日應該照操dse ce 定做下al

:^(

咩底子? CE DSE 操到背倒答案未? 有冇做 Manhattan exercise?

試下做 by year time 自己

ce dse未操晒

:^(

咁唔洗諗 AL 住，其實 CE199x 既題目有啲唔常見既 point 但冇 out syl 值得做

Hi_Cusis 2017-4-20 12:31:23

sorry真係好多嘢問

:^(

:^(

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

:^(

講埋係 2009 Q5 嘛...
落堂答

Hi_Cusis 2017-4-20 12:32:11

:^(

做多份卷冇壞，翻啦
呢幾日做多啲 by topic

Hi_Cusis 2017-4-20 12:44:12

sorry真係好多嘢問

:^(

:^(

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

:^(

2008 年12月31日你有 $240000未還
2009年還 $120000(current liability)，2010年還 $120000(non current liability)，咁就還清

類似項目2011 CE 都有考

Hi_Cusis 2017-4-20 12:52:09

sorry真係好多嘢問

:^(

:^(

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

:^(

我計法同marking 唔同，如果你明我計法可以諗多少少：點解 marking 個 Loan interest 條式同我唔同，佢用咩角度去計

[off topic] 其實好想 EAA 放呢項入 DSE 考，尤其是喺現實世界拆 non current 同 current liability 係好重要 [/off topic]

維迦 2017-4-20 13:16:43

sorry真係好多嘢問

:^(

:^(

trial balance: 8%loan (borrowed in 2007) $240000
loan interest. $10000
(vi)點解2010會仲有得還？同埋個interest係點計
睇完答案都唔明

:^(

我計法同marking 唔同，如果你明我計法可以諗多少少：點解 marking 個 Loan interest 條式同我唔同，佢用咩角度去計

[off topic] 其實好想 EAA 放呢項入 DSE 考，尤其是喺現實世界拆 non current 同 current liability 係好重要 [/off topic]

marking係拆開兩舊數計 你係成舊去做

:^(

同埋巴打可唔可以教埋我CE2010 q5 motor vehicles個depreciation係點計

:^(

紅磡CP3 2017-4-20 13:17:51

:^(

做多份卷冇壞，翻啦
呢幾日做多啲 by topic

好的 thanks

:^(

紅磡CP3 2017-4-20 13:52:14

:^(

朱古力當是酒 2017-4-20 14:06:54

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1. warrants 佢係比人係指定價格入市 現實生活都成日聽到人話炒燶

:^(

2. risk係冇得由insurance去reduce 只可transfer
3. credit period中要找數係必然 比cash discounts係想引debtors早啲還錢
有錯請指正

:^(

柒又如何 2017-4-20 14:40:46 15 5*留名
btw management

:^(

張敏 2017-4-20 14:44:13

:^(

做多份卷冇壞，翻啦
呢幾日做多啲 by topic

好的 thanks

:^(

過幾日都要返學

:^(

:^(

:^(

天真的小女孩 2017-4-20 14:49:33 想問個fixed production overheads係點搵

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玻璃人夏格 2017-4-20 14:55:50

想問個fixed production overheads係點搵

:^(

:^(

:^(

(v)拆番fixed 同variable cost

天真的小女孩 2017-4-20 15:18:51

想問個fixed production overheads係點搵

:^(

:^(

:^(

(v)拆番fixed 同variable cost

將168.5x5000=$842500 之後要點

玻璃人夏格 2017-4-20 15:24:29

想問個fixed production overheads係點搵

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:^(

:^(

(v)拆番fixed 同variable cost

將168.5x5000=$842500 之後要點

你睇番textbook high low method 點做

:^(