[請發問前先看#1]BAFS & Econ求助區
本帖最後由 小雪冰 於 9-4-2015 22:15 編輯跟隨解難區既開帖潮流 我又開個解難帖先
歡近各位DSE同學、不論男女老幼都可以黎發問同BAFS有關既難題
elective方面 我係讀accounting module既
如果問題同business management module 咁我就答唔到大家
惟有希望呢度會有business management既同志幫手解答啦 唔好意思
另外 大家發問之前可以先參考一下呢份BAFS note
話唔定會解答到你既疑問
econ既問題我都會盡力解答
不過事關我econ唔算好top 所以可能有時都會唔識答
希望大家體諒啦
2015/4/9
新增問題目錄
科目問題問題樓層解答樓層
BAFS(Depreciation) Pro-rata basis#2,4#3,5
Econ(Money supply) Classical quantity theory#70,72#71,73,85
BAFS(Correction of errors) Depreciation#75#76
BAFS(Correction of errors) Account name #77,79,81#78,80,82
Econ(Money demand) Factors of change in money demand#86#87
Econ(Money demand) Movement of curve/point of money demand#88,90#89,91-93
BAFS(Limited company a/c) Classifying Proposed dividend #94,96#95
BAFS(Limited company a/c) Classifying Share & Dbenture discount #96#97,98,99
Econ(National income) Real GDP calculation#102#103
BAFS(Correction of errors) Account name#110#112
BAFS(Personal finance) Classifying financial market#111#113
BAFS(Partnership) Realization - Repaying liabilities #114,116#115,117
Depreciation:
What is pro rata basis? 回復 2# 刺客先生
有冇題目做例子?
就咁解既可能有d抽象
pro-rata basis gereral意思係「按比例分配」 回復 3# 小雪冰
On 1 January 2004, Platinum Ltd purchased equipment for $155000. Platinum Ltd depreciated the equipment wing reducing balance depreciation at a rate of 50% on pro rata basis. On 30 June 2006, Platinum Ltd sold the equipment for $35000 cash.
Prepare journal entries to record the depreciation expense for the six months from 1 January 2006 to 30 June 2006, and the disposal of equipment. (Calculations to the nearest dollar) 本帖最後由 小雪冰 於 27-4-2013 13:37 編輯
回復 4# 刺客先生
咁係呢條題目入面
pro-rata basis姐係按日期黎做depreciation (以下簡稱depre)
間公司係1 Jan 2004買左舊equipment
咁之後每年既31 Dec (年尾)都會charge一年既depre
姐係2005 & 2006都會分別charge一次
去到disposal果日 (30 Jun 2006)
對上一次charge depre果日係31 Dec 2005
由於disposal呢日未係年尾
所以要按日子黎計depre
由31 Dec 2006去到30 Jun 2006既時候 中間過左岩岩好6個月 姐係半年
題目冇話year of disposal唔使charge depre
咁就當呢6個月時間都一樣要計depre
要計番每年既depre既話(唔係accumulated depre) 就會係咁:
1 Jan 2004 -> 31 Dec 2004 = $155,000 x 50% = $77,500
1 Jan 2005 -> 31 Dec 2005 = $155,000 x (1-50%) x 50% = $38,750
1 Jan 2006 -> 30 Jun 2006
= $155,000 x (1-50%) x (1-50%) x 50% x 6 /12 = $9,687.5 = $9688
如果你唔識做完整既journal entries
我再話你知
補充
題目有時會話charge no / full year of depre in the year of acquisition / disposal
寫到咁樣既 係買 / 扔走non-current asset果年就唔charge / charge一年既depre
冇寫明就係pro-rata basis 按番日期黎計depre 唉 差星期一果科BAFS :Q 回復 6# alex10220312
同志加油 (伸手)
捱埋今日就解放啦
我已經約左fd星期2出街haha 回復alex10220312
同志加油 (伸手)
捱埋今日就解放啦
我已經約左fd星期2出街haha ...
小雪冰 發表於 28-4-2013 11:55 http://www.nakuz.com/bbs/images/common/back.gif
好難捱 真係... 回復 8# alex10220312
你做左dse d paper未?
我今日諗住做埋2012果份 sample果份有時間就做埋佢咁樣
感覺上做成份卷既 時間會過得快d
就會易捱d 回復alex10220312
你做左dse d paper未?
我今日諗住做埋2012果份 sample果份有時間就做埋佢咁樣
感覺上 ...
小雪冰 發表於 28-4-2013 13:52 http://www.nakuz.com/bbs/images/common/back.gif
做緊.....:L