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Репост из: 國家主席翠近平
Yes


Репост из: 野比 大雄
即係話當佢冇畀 issue date , 唔使理個payable date , 都係當全年?🙏可唔可以咁講


Репост из: 國家主席翠近平
當全年


Репост из: 野比 大雄
Hello , 想問下題目冇比issue date 我咁即係點🙏🤔🤔個答案係就咁300000x8,但係我唔明點解係計成年🙏🙇‍♀🙇‍♀


Репост из: 同佳於盡
你將錯誤既cancel,正確既做齊,化簡之後就係marking 個答案


Репост из: 同佳於盡
其實可以簡單諗,
✅正確

(1)
Dr. Rental premium $60,000
Cr. Bank $60,000

年尾:12個月計今年,24個月計作 Prepayment
Dr. Rental expense $20,000
Cr. Rental premium $20,000

(2)
Dr. Rental deposit $30,000
Cr. Bank $30,000

(3)
第一步:記錄實際支付金額
Dr. Rental expense $150,000
Cr. Bank $150,000

第二步:
Adjustment:
effective rent for current fiscal year
= $15,000 x 34/36 x 12
= $170,000

Dr. Rental expense $20,000
Cr. Accrued expense $20,000
(記錄實際支付金額與 incurred amount 的差額)

❌ 錯誤:題目做了什麽?
Dr. Rental expense $240,000
Cr. Bank $240,000




Репост из: 野比 大雄
想問下個rental premium ,點解會係Dr ? 仲有點解會搣甩24個月? 唔係應該Cr 12個月咩?🤔🙇‍♀🙇‍♀🙇‍♀


Репост из: Неизвестно
Let’s do it this way.

Assuming allowance as at 31 December 2022 is $50,000, which means $50,000 of debts are estimated to be not recoverable.

What we do here will be:
Dr Bad Debts (as an expense) $50,000
Cr AFDD (contra asset) $50,000

Now is 2 February 2023. A customer owing you $30,000 declares bankruptcy.

What we do here will be:
Dr AFDD $30,000
Cr T/R $30,000

Two points arise here:
(a) Bad debts account is not involved in this case. This is because bad debts have been taken into account, recorded in, and therefore matched with, the year ended 31 December 2022.
(b) Once the T/R has been removed from the books, there is no longer a need to record the corresponding allowance. That’s why we debit AFDD here.


Репост из: Неизвестно
AFDA account 係未Dr - Cr +?🙏

bad debts written off entry :
Dr AFDA -
cr TR -

點解要Debit 扣個AFDA?


Репост из: KC T
我自己係咁教,但我知出面有啲老師係會教drawings personal ac😂

因為personal ac係舊制產物,考評局係DSE下未indicate係咪接受drawings personal呢個做法。

但基於(i) drawings年底會close (nominal做法); (ii) personal ac 有更合適例子(TR/TP),如果題目要舉例personal ac,我就唔會寫drawings


Репост из: Неизвестно
例如AP AR capital drawings


Репост из: Неизвестно
我本身以為personal acc嘅意思係代表緊一個人嗰啲acc


Репост из: Неизвестно
所以nominal就係會close off
Personal就只係AR or AP
而real就係會c/d?


Репост из: KC T
drawings嘅closing entry 係
Dr. Capital
Cr. Drawings

性質係似contra set off。但capital性質係real account,而且drawings每年都會做closing(否則會accumulate左每年drawings),所以drawings nominal account。


Репост из: Неизвестно
Drawings係contra capital
如果capital係personal,咁可唔可以話drawings都係?


Репост из: Неизвестно
但drawings可唔可以係屬於owner嘅acc?🤔


Репост из: KC T
Nominal ac 會係年底close左佢


Репост из: Неизвестно
Thanks
另外想問drawings係nominal定係personal account?


Репост из: Неизвестно
對於going concern assumption no longer holds既情況黎講,liquidation value (清盤價值) 係最準確既描述。公司執笠嗰陣要趕住將所有資產變賣套現,所以冇足夠時間喺市場攞到最理想既價錢,清盤價值一般都會比市價低。呢個係考評局最建議用liquidation value去作答既其中原因,而market value、fair value都係絕對冇機會接受既答案。

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