2017BAFS試前討論區

Hi_Cusis 2017-4-14 15:25:46

How to distinguish between realisation concept and accrual concept?
:^(

good question, 冇人答既話我今晚答溫緊考試

割家他 2017-4-14 15:37:07

How to distinguish between realisation concept and accrual concept?
:^(

good question, 冇人答既話我今晚答溫緊考試

:^(

搭單問埋nominal partner die/bankrupt會否影響partnership continuity

周子瑜_쯔위 2017-4-14 16:22:28

How to distinguish between realisation concept and accrual concept?
:^(

good question, 冇人答既話我今晚答溫緊考試

Realisation: revenue can be recognised only when major earning process has completed and the value has been objectively determined
要perform左你既服務先可以recognise，唔係收cheque 個刻

Accrual: revenue and expenses should be accounted at the time they incur, but not time time they are received/paid.
姐係今年應收/比既revenue/expenses要mark落今年既數，即使你未收到/比

希先生 2017-4-14 16:23:46

How to distinguish between realisation concept and accrual concept?
:^(

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation

:^(

　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

希先生 2017-4-14 16:26:55

How to distinguish between realisation concept and accrual concept?
:^(

good question, 冇人答既話我今晚答溫緊考試

:^(

搭單問埋nominal partner die/bankrupt會否影響partnership continuity

可以做多D CE既Past Paper，其實好多類似既題種（即係A B C三個其中一個唔掂或者退股），原理一樣。

消極男子 2017-4-14 16:39:28 Band reconciliation 洗唔洗寫原因
姐係 unpresented cheque /dishonoured cheque 洗唔洗寫到明
定可以就咁抄題目個reason

割家他 2017-4-14 16:42:42

How to distinguish between realisation concept and accrual concept?
:^(

good question, 冇人答既話我今晚答溫緊考試

Realisation: revenue can be recognised only when major earning process has completed and the value has been objectively determined
要perform左你既服務先可以recognise，唔係收cheque 個刻

Accrual: revenue and expenses should be accounted at the time they incur, but not time time they are received/paid.
姐係今年應收/比既revenue/expenses要mark落今年既數，即使你未收到/比

唔該

割家他 2017-4-14 16:42:53

How to distinguish between realisation concept and accrual concept?
:^(

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation
:^(

:^(

:^(
　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

唔該晒

割家他 2017-4-14 16:44:06 好多嘢問

:^(

IS Competitors are stakeholders of a company?
做唔同練習都有唔同ans

:^(

科大銀河級打手 2017-4-14 16:45:28

好多嘢問
:^(

:^(

IS Competitors are stakeholders of a company?
做唔同練習都有唔同ans
:^(

yes
任何同間firm 有interaction既都係stakeholder
公司要睇competitor做過咩野而決定自己既strategy

希先生 2017-4-14 16:49:32

Band reconciliation 洗唔洗寫原因
姐係 unpresented cheque /dishonoured cheque 洗唔洗寫到明
定可以就咁抄題目個reason

如果unpresented cheque 果D有埋Cheque# （例如比埋張Bank statement你拍埋比較）—　一定要寫埋。

仲有如果你知道係related to 邊個receivable一定要寫埋。上年Marker's report已經寫過好多考生其實唔知點解要落果行而9背format，唔知幾時會揸正黎做扣分

割家他 2017-4-14 16:58:23

好多嘢問
:^(

:^(

IS Competitors are stakeholders of a company?
做唔同練習都有唔同ans
:^(

yes
任何同間firm 有interaction既都係stakeholder
公司要睇competitor做過咩野而決定自己既strategy

Thanks 終於有個清楚諗法

:^(

唔該晒咁多兄弟答我問題

:^(

希先生 2017-4-14 17:05:39

好多嘢問
:^(

:^(

IS Competitors are stakeholders of a company?
做唔同練習都有唔同ans
:^(

yes
任何同間firm 有interaction既都係stakeholder
公司要睇competitor做過咩野而決定自己既strategy

Thanks 終於有個清楚諗法
:^(

:^(

唔該晒咁多兄弟答我問題
:^(

加油！

:^(

Hi_Cusis 2017-4-14 17:10:56

Band reconciliation 洗唔洗寫原因
姐係 unpresented cheque /dishonoured cheque 洗唔洗寫到明
定可以就咁抄題目個reason

cash book 內寫 t account 名
例如：
正確： trade receivable: dishonored cheque
正確： XX limited: stale cheque
正確： electricity: direct debit

喺 cash at bank account 內就咁寫啲非 account name, 錯!
錯誤：stale cheque
錯誤：direct debit

bank reconciliation statement 入面學下 bank error 既話文字點表達，unprecedented cheque , uncredited deposit呢兩個應該識背

Hi_Cusis 2017-4-14 17:12:20

How to distinguish between realisation concept and accrual concept?
:^(

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation
:^(

:^(

:^(
　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

IFRS15

:^(

割家他 2017-4-14 17:13:37 唔係好明會計循環
入左books
咁就係入面做埋double entry?

Hi_Cusis 2017-4-14 17:14:47

唔係好明會計循環
入左books
咁就係入面做埋double entry?

入 books

之後先係 post to ledger accounts (即係做 debit credit)
做 double entry 個步驟叫 posting (過賬)

薛家燕（登基燕） 2017-4-14 17:16:41 此回覆已被刪除

科大銀河級打手 2017-4-14 17:19:50

elective 讀 management 使唔使背會計循環嚟應付必修？

yes

希先生 2017-4-14 17:32:23

How to distinguish between realisation concept and accrual concept?
:^(

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation
:^(

:^(

:^(
　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

IFRS15
:^(

師兄識野

:^(

F_TOTTI 2017-4-14 17:38:28 BA真係考小心, 睇漏字就冇星

:^(

不過覺得而家越cut越易

希先生 2017-4-14 17:42:53

唔係好明會計循環
入左books
咁就係入面做埋double entry?

成個cycle應該係由journal開始（即係Sales journal, purchase journal etc.），跟住再跟據journal上面既details 做posting。

題外話，面對Correction of error題種果陣一定要認清個cycle去到邊，因為你要知道而家題目講緊佢係posting定埋左Trial balance定已經prepare埋financial statements。因為會直接影響你Debit同Credit寫果D字眼。

Hi_Cusis 2017-4-14 19:57:12

How to distinguish between realisation concept and accrual concept?
:^(

Accrual concept - 理念係一切入賑所講既都係accrual basis而唔係cash basis (即係你＂incur＂左果個Revenue或者Expenses既時侯就應該book條數而唔係講你幾時收錢)

Realisation Concept - 又可以叫做revenue recognition concept，有少少應用到accrual concept既理念。係Revenue recognition既題目，最重要係講到點為知＂＂incur＂左你呢個sales and costs—重點字眼就係Risks and rewards of the goods / Stage of completion of the services（好多人都漏左Service果part）。懶係professional搏好感可以寫埋而家新accounting standard講既Satisfaction of performance obligation
:^(

:^(

:^(
　（未必有分）

其實考試黎講最主要都係睇係個case係咪focus on Revenue既記錄，如果係既話多數都係答Realization concept，反之就會係Accrual concept。

出左黎做野之後好少見番呢Ｄ Concept既定義，希望幫到你清。

IFRS15
:^(

師兄識野
:^(

:^(

:^(

唔識我炒得 4月27考 CPAA Financial reporting

:^(

Hi_Cusis 2017-4-14 19:57:27

BA真係考小心, 睇漏字就冇星
:^(

不過覺得而家越cut越易

partnership 直情易過 CE

F_TOTTI 2017-4-14 20:47:42

BA真係考小心, 睇漏字就冇星
:^(

不過覺得而家越cut越易

partnership 直情易過 CE

唔明點解Cut control, 咩issue at discount 又cut, business finance 都好似有cut?