本帖最後由 小雪冰 於 20-4-2013 17:13 編輯
新舊制名稱對照表
最後更新：
22/3/2013 新增第1-14項對照
由於a/c past paper所用既專有名詞經歷過新舊制既轉變
所以寫法會有所不同
以下就提供新舊制名稱既對照表
以便大家做past paper時作為參考
同樣地 請大家善用ctrl+f之搜尋功能
同埋要留意 題目比左咩字眼就用番咩字眼
比新制名稱大家只係方便理解架姐
佢冇比先好用番新制名稱
如果唔係會有扣分既可能 咁就恕不負責了
舊制名稱新制名稱
1. trading and profit and loss accountincome statement
2. stockinventory
3. sales / purchases returnreturns inwards / outwards
4. fixed assetsnon-current assets
5. working capitalnet current assets
6. long-term liabilitiesnon-current liabilities
7. trade receivables / payablesaccounts receivables / payables
8. debtors / creditorsaccounts receivables / payables
9. other debtors / creditorsother receivables / payables
10. provision for doubtful debtsallowance for doubtful debts
11. provision for depreciationaccumulated depreciation
12. sales / purchases ledgeraccounts receivables / payables ledger
13. debtors' / creditors' control or sales / purchases ledger controlaccounts receivables / payables ledger control
14. sales / purchases discountsdiscounts allowed / received
待用
本帖最後由 Kamma 於 30-3-2013 01:14 編輯
What if "going concern" does not hold?
Assets are normally valued at historical cost.If with intention to sell the business in short, assets are valued at current market price.
Why historical cost?
Prudence: Unrealised holding gains should not be capitalised.
Note:Students are not required to discuss the shortfalls of the accounting principles.(This is the job of the panels of HKICPA, not an ordinary student)Only the application of the principles is required.
回復 53# Kamma
感謝頭兩項的補充
不過DSE既BAFS curriculum guide係GAAP呢一課度講左呢一樣既要求：
「Explain the meaning, importance and shortcomings of the following principles and concepts」
(名稱省略 姐係#14果度所提及既所有13個principles)
所以雖然我見以往past paper都冇問過shortcoming (=shortfall)
我都一樣照寫左係度先
本帖最後由 小雪冰 於 7-2-2014 15:34 編輯
嗚謝
最後更新：
7/2/2014 新增第2項
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
感謝頭兩項的補充
不過DSE既BAFS curriculum guide係GAAP呢一課度講左呢一樣既要求：
「Expla ...
小雪冰 發表於 30-3-2013 18:44 http://www.nakuz.com/bbs/images/common/back.gif
Actually I've forgot whether the revaluation model (depreciation) is required in HKDSE.If not, just take my part for granted.
Under HKAS 16 Plant, property and equipment, an entity can choose to adopt the revaluation model.The unrealised holding gain should be recorded as "revaluation reserve" (not P&L as income!!!), which is a non-appropriable fund (cannot be distributed as share dividend).
p.s. I am not studying Prof. Acct. in university.Please do not take 100% credit on my words.
回復 56# 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DSE黎講係outsy既
所以DSE就唔會出現呢個item
不過都多謝你既補充~
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 http://www.nakuz.com/bbs/images/common/back.gif
中六中七讀果D我都唔記得七七八八，係中四五果D淺野仲記得。
回復 58# Kamma
um 果次我做果條係incomplete record黎
不過其實講到revaluation 應該係同partnership有比較直接既關係先岩
好奇一問
我諗你宜家都有讀 / 接觸a/c?
如果唔係應該唔會識HKAS
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 http://www.nakuz.com/bbs/images/common/back.gif
我讀測量。
讀得AL老師實會講下HKAS，考既野內容都係跟返HKAS。
PPE既Revaluation同Partnership既Revaluation係兩樣野，前者係反映資產既市價，後者係維持合夥人之間公平。