日期 | 內容 |
9/2/2013 | 正式開帖 + #2 初步完成BRS |
11/2/2013 | #3 初步完成Control (試題示範除外) + #1 加入本帖使用方法 |
11/2/2013 | #46 CE & AL操卷迷思 初步完成 |
13/2/2013 | #46 CE & AL操卷迷思 加入第3個迷思 |
18/2/2013 | #2 Bank reconciliation statment 試題示範新增第2條題目:CE 2003 (3) + #3 Control account試題示範加入第1條題目:CE 2003 (2) |
19/2/2013 | #3 Control account 試題示範新增第2條題目:CE 2007 (3) |
19/2/2013 | #4 Correction of errors 小部份完成(本課概要、內容解說) + #1 備註加入第3個 (no.2) |
20/2/2013 | #1 備註加入第4個 (no.3) + #4 Correction of errors 加入格式、本課要求&重點、常見題目種類、注意事項(未完成)、試題示範第1條:CE 2003 (5) |
21/2/2013 | #1 備註加入第5個 (no.4) 及 更新目錄 + #3&4 Control account & Correction of errors 試題示範分別新增第3及第2條:CE 2008 (7)、注意事項新增第11至34項 |
22/2/2013 | #4 Correction of errors 內容解說 - Suspense a/c文字題答法更新、注意事項更新第28項 及 新增第35至43項 |
25/2/2013 | #49 做past paper需知 初步完成 |
27/2/2013 | #4 Correction of errors 注意事項新增第44項 |
28/2/2013 | #5 Incomplete record 加入本課概要、內容解說、格式 |
3/3/2013 | #5 Incomplete record 加入本課要求&重點、常見題目種類、注意事項第1至8項 |
4/3/2013 | #5 Incomplete record 注意事項新增第9至24項 |
8/3/2013 | #5 Incomplete record 注意事項新增第25至32項 |
11/3/2013 | #5 Incomplete record 試題示範加入第1-2條:CE 2008 (3B)、CE 2000 (5) |
17/3/2013 | #5 Incomplete record 試題示範加入第3條:CE 1994 (2) |
21/3/2013 | #5 Incomplete record 試題示範加入第4條:CE 2007 (5) |
22/3/2013 | #50 本notes簡寫對照表 新增第1-27項簡寫、#51 新舊制名稱對照表 新增第1-14項對照 |
24/3/2013 | #2-5 Bank reconciliation statement - Incomplete record 試題示範新增分類 |
29/3/2013 | #14 Accounting principles 加入本課概要、內容解說第1-9個principle |
30/3/2013 | #14 Accounting principles (no.1) going concern & (no.4) historical cost 新增額外補充 及 #55 嗚謝 更新第1項 |
5/4/2013 | #14 Accounting prinicples 內容解說新增第10-13個principles (timeliness & realisation & money measurement & substance over form) |
7/4/2013 | #14 Accounting principles 內容解說新增第1-4個qualitative characteristics of FS |
17/4/2013 | #14 Accounting principles 新增本課要求&重點 & 常見題目種類 & 注意事項第1-4點 & 試題示範新增第1-3條:CE 1996 (1)、CE 2006 (1)、CE 1993 (1) |
18/4/2013 | #3 Control Account 注意事項加入第14點 |
19/4/2013 | #4 Correction of errors 更新注意事項第1點 |
20/4/2013 | #1 目錄 加入顏色標籤 & #6 Issue of shares and debentures 新增本課概要、內容解說 (未完成) |
21/4/2013 | #6 Issue of shares and debentures 內容解說加入debentures & 公式summary |
22/4/2013 | #6 Issue of shares and debentures 新增常見題目種類 & 注意事項 : 混合題第1-3點 & limited company a/c題第1點 & 更新顏色標籤 |
30/4/2013 | #66 DSE分析 新增DSE整體分析 & 課程範圍分佈(未完成) |
1/5/2013 | #66 DSE分析 更新課程範圍分佈 & 新增題目類型 & 分數分佈 (未完成) |
2/5/2013 | #50 本notes簡寫對照表 更新第19個簡寫、#66 DSE分析 更新題目類型 & 分數分佈 (financial a/c + 其他) (未完成) |
3/5/2013 | #50 本notes簡寫對照表 新增第28-43個簡寫、#66 DSE分析 更新題目類型 & 分數分佈 (cost a/c) |
14/5/2013 | #65 BAFS考試需知 加入時間分配、考試手勢(未完成) |
15/5/2013 | #65 BAFS考試需知 更新考試手勢(未完成) |
24/5/2013 | #67 DSE試題分佈表 新增paper2A financial + cost accounting |
30/6/2013 | #13 Limited company accounts 加入本課概要、內容解說(未完成)、格式(未完成)、#50 本notes簡寫對照表 新增第44-46個簡寫 |
7/2/2014 | #31 Hong Kong's business environment、#33 Forms of business ownership、#68 高中會計資訊 加入內容 |
10/2/2014 | #31 Hong Kong's business environment III-VII部份轉移至 #32 Hong Kong and the global economy、#33 I部份更新圖片 |
HKDSE | PP A | 2012 A | 2013 A | PP B | 2012 B | 2013 B |
I | ||||||
II | ||||||
III | Q1 | Q2 (6M) | ||||
IV | Q11 | Q22 | ||||
V | ||||||
VI | Q10 | |||||
VII | Q12 |
Production | Economic activities of: |
Primary | Extracting resources directly from the nature |
Secondary | Manufacturing Production Process: Raw materials (from primary) → Semi-finished products Raw materials (from primary) → Finished products Semi-finished products (from secondary) → Finished products |
Tertiary | Providing services to customers |
1. Economic Factors | |
Wages | Charges |
Inflation Rate | Foreign Exchange Rate |
Interest Rate | Economic Growth |
Purchasing Power | Price Level |
Money Supply | National Income |
Economic Policies | Taxation |
2. Technological Factors | |
Telecommunication | ICT |
Research & Development | |
3. Physical Factors | |
Geographical Dispersion | Natural Environment |
Infrastructure | Transportation |
Climate | Natural Resources |
Location | Land |
4. Cultural Factors | |
Tastes & Preferences | Values |
Lifestyles | Religion |
5. Social Factors | |
Language | Population Density & Size |
Age | Gender |
Income Group | Immigrants |
Race / Nationality | Education |
6. Political Factors | |
Political Stability | Political System |
Policies (except economic) | |
7. Legal Factors | |
Laws & Regulation | Legal System |
Consumer Protection | Labour Protection |
HKDSE | PP A | 2012 A | 2013 A | PP B | 2012 B | 2013 B |
I | Q20 | Q12 | Q1, Q5 | |||
II | Q7a(4M) | |||||
III | Q26 |
Advantages | Disadvantages |
Sole Proprietorship | |
1. Low set-up costs 2. Efficient and flexible operations 3. Close relationship with customers 4. Close relationship with employees 5. Low profit tax rate 6. Easy transfer of ownership 7. Not need to disclose financial info. 8. Owner enjoy all profit | 9. Unlimited liability 10. Heavy workload 11. Lack of specialization and skills 12. Lack of continuity 13. Lack of capital sources(4th) 14. Competition from large business 15. Heavy burden of unavoidable costs 16. Difficult to get bank loans |
Partnership | |
5. Low profit tax rate 11. Division of labour 13. More source of capital(3rd) 15. Sharing business risk 17. Better chances of promotion | 2. Lower operational efficiency 9. Unlimited liability (X limited partners) 12. Lack of continuity 18. Conflicts on decisions |
Private Limited Company | |
7. Not need to disclose a lot of info. 9. Limited liability 12. Has continuity 13. Easier to raise capital(2nd) 14. Large in scale 19. Better control 20. Less accounting costs | 2. Lack of operational efficiency 5. Higher profit tax rate 6. Difficult to transfer shares |
Public Limited Company | |
6. Easy to transfer shares 9. Limited liability 12. Has continuity 13. Easier to raise capital (1st) 14. Large in scale 16. Easier to get bank loans 21.Separation of ownership & management | 2. Lack of operational efficiency 5. Higher profit tax rate 7. Need to disclose a lot of information 19. Less control 22. Easily affected by external factors |
Joint Venture | |
11. Shared expertise 13. More capital 14. Economies of scale 15. Sharing risk 23. Easier entry into new markets 24. Synergetic effect 25. Lower production costs | 18. Disagreement among partners 26. Leaking of information 27. Loss of autonomy |
Franchisor | |
14. Dominate market 25. Lower production costs | 19. Difficult to control quality 28.Image & reputation damaged by only 1 franchisee |
Franchisee | |
3. Close relationship with customers 17. Reduced promotion cost 23. Easier entry into market 29. Training and financial support | 1. High initial capital 8. cannot solely own profit 27. Low degree of autonomy |
Government Departments | |
13. Financial support by government 14. Economies of scale 25. Lower operation costs 30. Reasonable prices to public 31. Easier access to updated information | 2. Low degree of efficient & flexibility 32. cannot respond to public needs 33. Increase burden of taxpayers 34. Not run on commercial basis |
Public Corporation | |
13. Financial support by government 14. Economies of scale 25. Lower operation costs 30. Reasonable prices to public 31. Easier access to updated information | 2. Low degree of efficient & flexibility 32. cannot respond to public needs |
Characteristics | SMEs | MNCs |
Firms’ Size | Smaller Manufacturing: <100 employees Non-manufacturing: <50 employees | Larger >1 country |
Forms of Ownership | Sole Proprietorships Partnerships Private Limited Companies | Public Limited Companies |
Source of Capital | Fewer | More |
簡寫名稱 | 全寫名稱 (新制) |
1. CB | cash book |
2. BS | bank statement |
3. BRS | bank reconciliation statement |
4. bal b/d or c/d | balance c/d or b/d |
5. ACR | accounts receivables |
6. ACP | accounts payables |
7. bal.fig. | balancing figure (一個砌出黎既金額 正常黎講例如a/c入面既bal c/d就係計番Dr同Cr side兩面既差額而得出既金額) |
8. a/c | account |
9. depre | depreciation |
10. acc depre | accumulated depreciation |
11. red bal | (depreciation) reducing balance method |
12. st.line | (depreciation) straight line method |
13. A | assets |
14. L | liabilities |
15. C / cap | capital |
16. FS | financial statements |
17. IS / I | income statement |
18. BS / B | balance sheet |
19. exp | expenses / expenditures |
20. rev | reveunes |
21. pur | purchases |
22. bd | bad debts |
23. RI | returns inwards |
24. RO | returns outwards |
25. COGS | cost of goods sold |
26. GP | gross profit |
27. sec | section |
28. OH | overheads |
29. dept | department(s) |
30. AOHR / POHR | predetermined / actual overhead absorption rate |
31. M | manufacturing |
32. F | fixed |
33. V | variable |
34. AC | absorption costing method |
35. MC | marginal costing method |
36. pro | production |
37. CVP | cost-volume profit analysis |
38. BEP | break-even point |
39. MOS | margin of safety |
40. d-m | decision-making |
41. C | cost |
42. CM | contribution margin |
43. R | relevant |
44. app | appropriation |
45. res | reserves |
46. deben | debentures |
舊制名稱 | 新制名稱 |
1. trading and profit and loss account | income statement |
2. stock | inventory |
3. sales / purchases return | returns inwards / outwards |
4. fixed assets | non-current assets |
5. working capital | net current assets |
6. long-term liabilities | non-current liabilities |
7. trade receivables / payables | accounts receivables / payables |
8. debtors / creditors | accounts receivables / payables |
9. other debtors / creditors | other receivables / payables |
10. provision for doubtful debts | allowance for doubtful debts |
11. provision for depreciation | accumulated depreciation |
12. sales / purchases ledger | accounts receivables / payables ledger |
13. debtors' / creditors' control or sales / purchases ledger control | accounts receivables / payables ledger control |
14. sales / purchases discounts | discounts allowed / received |
名稱 | 嗚謝事項 | 日期 |
1. Kamma | #53 就#14 Accounting principles going concern & historical cost作出補充 | 30/3/2013 |
2. 刺客先生 | 撰寫#31、33、68之內容 | |
回復 Kamma
之前我都試過做題目既時候遇到revaluation reserve
問左老師之後 先知revaluation reserve係D ...
小雪冰 發表於 30-3-2013 20:46
回復 Kamma
um 果次我做果條係incomplete record黎
不過其實講到revaluation 應該係同partnership有比較 ...
小雪冰 發表於 30-3-2013 20:57
Sample | Practice | 2012 | 2013 | |
1. Miscellaneous (Compulsory part) | ||||
2. Accruals & prepayments | ||||
3. Bad debts | ||||
4. Depreciation | A1 (計NCA cost + 有文字題) | A2a (計depre exp + 做AD a/c) | A2ab (做2個NCA a/cs) | |
5. Bank reconciliation statement | B6b (rewrite BS) + C8a (文字題) | A1 (update bank a/c + BRS + 文字題) | B5 (update bank a/c + 做BRS + 文字題) | A1b (update bank a/c) |
6. Control account | A2 (rewrite control a/c + 做BS extract) | B5a (sales control) | A1 (sales control + 文字題) | |
7. Correction of errors | B6a | A3b (journal entries) + B5b (suspense a/c) | C9a1 (journal entries ; 有issue of shares and debentures成分) | |
8. Single entry & incomplete record | C9a (incomplete record版IS + BS) | |||
9. Limited company accounts (包issue of shares and debentures) | C9a (IS + BS) | C9a2 (BS) | B5 (IS + BS) | |
10. Partnership | B5b-d (partner' admission + IS + cap a/c) | B6a (revaluation a/c + cap a/c + BS) | B7 (realisation a/c + bank a/c + cap a/c + 文字題) | B4 (partner' retirement + cap a/c + BS + cur a/c + 文字題) |
11. Financial analysis (ratio / horizontal / vertical etc) | C8b-e (計2個ratio + 文字題 + 2 other factors) | A3a (計2個ratio) + C9b (文字題) | C7 (計6個ratio + comment + suggestions) | |
12. Accounting prinicples | B5a (文字題) | A3c (文字題) + 5c (文字題 - qualitative characteristics) + 6b (文字題) | A2b (文字題) + C9b (文字題) | A1a (文字題) + 2c (文字題) |
13. Information & communication technology applications in accounting | A4 (文字題) | A4 (文字題) | ||
14. Ethical issues in accounting | A3 (文字題 - corporate governance) | |||
15. Miscellaneous | C9e | |||
Financial accounting總分 (sec A+B only) (最多80分) | 53 | 53 | 53 | 55 |
Sample | Practice | 2012 | 2013 | |
1. Cost classification concept and terminology | A3 (計各種cost) + C9a (文字題) | C8b (文字題) | B6a (文字題) | |
2. Job costing | B7ab (allocate overheads + 計job cost) | B7 (計POHR + unit production cost + over-/under-absorbed OH + 文字題) | B6b-d (計POH + PHOR + P unit production cost + selling price) | A3 (計PHOR + 文字題 + selling price) |
3. Marginal costing | C9bc (文字題 + IS) | A2 (以AC做IS + 文字題) | A4 (以MC計各種value) | C8ab (做一間分店既IS + 做成間公司既IS) |
4. Cost-Volume-Profit analysis | C9d (計BEP) | C8acd (計BEP + MOS + CVP版decision-making + sales-mix版BEP) | C8ab (BEP + CVP版decision-making) | B6 (計一次CM ratio + BEP + MOS ; 再計新既CM ratio + BEP + 做CVP版decision-making + 文字題) |
5. Decision-making | B7cd (accept or reject + 2 other factors) | C8ce (1 financial factor + hire or not) | C8cd (eliminate unprofitable shop or not + 2 other factors) | |
Cost accounting總分 (sec A+B only) (最多80分) | 27 | 27 | 27 | 25 |
學院 | 平均 | 最低 | 25% | 50% | 75% | 最高 |
公大 | 19 | 19 | ||||
恆管 | 19 | |||||
樹大 | 18.4 | |||||
科專 | 17 | 19 | ||||
珠海 | 17 | 15 | 17 | 19 | ||
明德 | 17 | |||||
東華 | 16.14 | |||||
明愛 | 15.62 |
學院 | 平均 | 最低 | 25% | 50% | 75% | 最高 | 方法 |
港大 | 18 | 2L3B | |||||
理大 | 15 | 17 | 2L3B | ||||
城大 | 10 | 22 | 2L3B | ||||
浸大 | 14.79 | 12 | 16 | 17 | 2L3B | ||
科專 | 10 | 19 | 2L3B | ||||
恆管 | 14 | 4C1X | |||||
嶺大 | 10 | 18 | 2L3B |
學院 | 平均 | 最低 | 25% | 50% | 75% | 最高 |
港大* | 15 | |||||
保良 | 14.8 | |||||
中大 | 14.33 | 10 | 14 | 15 | ||
明愛 | 14 | |||||
職訓 | 14 | |||||
港專 | 10 | 17 | ||||
嶺大 | 11 | 14 | ||||
能仁 | 11 | 11 | 11 | 11 |
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