5. Bank account balance可以係debit or credit (overdraft)
6. MPF:
-僱員只係月薪7100以上先要供，30000以上upper limit係1500. 老闆即使7100以下都要供，upper limit一樣
-Self employed person要供，self employed hawkers, domestic helper, 唔洗。裝修同飲食業做唔夠60日都要供
-60歲提早退休，permanent departure from hong kong, total incapacity, terminal illness, death可以提早拎mpf
7. Account題目睇清楚係monthly, quarterly, yearly!
8. Limited liability =/= not liable for debts!
9. Public corporation: 自負盈虧 self financing, run on a commercial basis. 所以loss唔會borne by taxpayers (government department先會)。另外政府唔會involve in daily operation.
10. Government use financial statement for tax assessment, not to assess the ability to repay tax!
11. WTO vs APEC
-最大分別係，WTO可以settle trade dispute, 而且決定係binding on members. APEC只係溝通平台
女戰神周子瑜
2018-4-24 21:50:48
:^(
daytona
2018-4-24 21:53:25
另外，關於做卷次序，我個人就覺得自己舒服就ok.
Paper 1建議做mc先，比較多分同易。
Paper 2就熟邊題d做邊題先啦，有時section A都會難。
最緊要唔好淆，咁已經贏左一大半人
:^(
新垣結衣BB豬
2018-4-24 21:54:09
:^(
女戰神周子瑜
2018-4-24 21:55:48
:^(
daytona
2018-4-24 21:56:26
Paper 1記住只會出5個accounting concept
- business entity
- going concern
- historical cost
- consistency
- accrual
其餘就係paper 2先會有。當然以上都可以出paper 2.
女戰神周子瑜
2018-4-24 21:56:30
答題簿mark題號呀
裇衫西褲黑皮鞋
2018-4-24 22:01:41
此回覆已被刪除
女戰神周子瑜
2018-4-24 22:04:47
當佢一綑咁賣，之後剩翻每綑A/B既數
E.g.
A: CM=$5
B: CM=$6
Sales mix: A:B =3:1
In a batch, you put 3 As and 1 B
CM of batch: 5*3+6=$21
Say FC=$2100
Breakeven number of batch = 100 batches
That means 300As and 100Bs, since you have 3 As and 1B in a batch