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会计开讲: Consolidated Accounts : Part 6(3)
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Enter your search terms. Thursday, September 18, 2008. Consolidated Accounts : Part 6(3). Accounting Info Street 会计直通车. Subscribe to: Post Comments (Atom). Consolidated Accounts : Part 6(1). Consolidated Accounts : Part 6(2). Consolidated Accounts : Part 6(3). Consolidated Accounts : Part 6(4). Consolidated Accounts : Part 5(1). Consolidated Accounts : Part 5(2). Consolidated Accounts : Part 5(3). Consolidated Accounts : Part 4(1). Consolidated Accounts : Part 4(2). Consolidated Accounts : Part 3(1).
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Accounting Info Street: December 2007
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Sunday, December 23, 2007. What are assets, liabilities and capital? Capital is the supplies of resources by the owner of the business. Accounting Info Street 会计直通车. Common Mistakes for Accounting Students during Learning Process. From my teaching experience, I notice that most of the LCCI’s students have some common study mistakes through out their learning process:. Accounting Info Street 会计直通车. Subscribe to: Posts (Atom). What are assets, liabilities and capital? Accounting Info Street 会计直通车. Please c...
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会计开讲: Consolidated Accounts : Part 2(2)
http://acctlectures.blogspot.com/2008/09/consolidated-accounts-part-22.html
Enter your search terms. Thursday, September 11, 2008. Consolidated Accounts : Part 2(2). 你要如何计算Goodwill on consolidation呢? I. Cost of investment:RM 16,000。 Ii. 确定持股率:P S/B acquired the ENTIRE equity of S S/B – 由于买所有的股票,所以持股率为100%。 Iii. Acquisition date 为31December, 2007,所以这日期以前的Reserves被称为Pre-acquisition reserves。Pre-acquisition reserves (所有的reserves) 将会transfer 去Cost of control account以便Goodwill 可以被计算出来。 Accounting Info Street 会计直通车. Subscribe to: Post Comments (Atom). Consolidated Accounts : Part 6(1).
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会计开讲: February 2008
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Enter your search terms. Wednesday, February 20, 2008. 为什么Discount Allowed会放在Financial Charges? 由于Discount Allowed是当Debtors还账时所给与的回扣,所以你们必须以Bank Charges的Concept来处理Discount Allowed。当然你们会认为为什么不去Selling Expenses呢?你们必须思考的是Discount的发生是因为卖货或者是因为还账呢?很显然的我们给Customer Discount是想他们快点还账而不是想他们跟你买货。所以Discount Allowed 会被当成一种Financial Charges。 Accounting Info Street 会计直通车. Monday, February 18, 2008. Transfer Pricing and Unrealized Profit(1). 当一个部门(Department) 或流程 (Process)把货物Transfer到另一个部门或流程时所开的内部价钱,我们将称它为Transf...
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会计开讲: September 2008
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Enter your search terms. Thursday, September 18, 2008. Consolidated Accounts : Part 6(1). 如果母公司也有投资子公司的优先股(Preference Shares),那属于集团的部分的Preference Share Capital和Share Premium of Preference Share将会transfer 去Cost of control account以便能与Preference Share的investment cost 在Cost of control account里相互eliminate 。如果投资价高过股票面值,它的差价将会是商誉(Goodwill on consolidation)。其余不属于集团的Preference Shares 和Share Premium of Preference Shares将被transfer去Minority Interest里。 Accounting Info Street 会计直通车. Consolidated Accounts : Part 6(2).
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Accounting Info Street 会计直通车: Accounting Info Street 会计直通车
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Accounting Info Street 会计直通车. Enter your search terms. Wednesday, December 12, 2007. Accounting Info Street 会计直通车. Welcome to Accounting Info Street. This blog is created to allow LCCI students or any other accounting students to post question on financial accounting to me through my email: infostreet07@gmail.com. I will try my best to answer them by posting my answer in this blog. Besides, I will also discuss some basic principles and other related matters in this blog. Accounting Info Street 会计直通车.
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会计开讲: Consolidated Accounts : Part 3(1)
http://acctlectures.blogspot.com/2008/09/consolidated-accounts-part-31.html
Enter your search terms. Sunday, September 14, 2008. Consolidated Accounts : Part 3(1). 接下来就可Prepare Consolidated Balance Sheet了。在prepare Conso Balance Sheet 时,你必须line by line的把所有的account加起来,然后再加减Conso AJE。现在利用Part 2的Example来在31December, 2007 prepare Conso Balance Sheet。 Accounting Info Street 会计直通车. Subscribe to: Post Comments (Atom). Consolidated Accounts : Part 6(1). Consolidated Accounts : Part 6(2). Consolidated Accounts : Part 6(3). Consolidated Accounts : Part 6(4). Consolidated Accounts : Part 1.
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会计开讲: Consolidated Accounts : Part 3(2)
http://acctlectures.blogspot.com/2008/09/consolidated-accounts-part-32.html
Enter your search terms. Sunday, September 14, 2008. Consolidated Accounts : Part 3(2). Accounting Info Street 会计直通车. Subscribe to: Post Comments (Atom). Consolidated Accounts : Part 6(1). Consolidated Accounts : Part 6(2). Consolidated Accounts : Part 6(3). Consolidated Accounts : Part 6(4). Consolidated Accounts : Part 5(1). Consolidated Accounts : Part 5(2). Consolidated Accounts : Part 5(3). Consolidated Accounts : Part 4(1). Consolidated Accounts : Part 4(2). Consolidated Accounts : Part 3(1).
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会计开讲: Consolidated Accounts : Part 2(1)
http://acctlectures.blogspot.com/2008/09/consolidated-accounts-part-21.html
Enter your search terms. Thursday, September 11, 2008. Consolidated Accounts : Part 2(1). 当你要prepare Consolidated Balance Sheet时,你要先确定以下的事项:. I Acquisition date (买股的日期):这日期以前被称为pre-acquisition;这日期以后被称为post-acquisition。 Ii 确定买价或投资成本(Cost of investment)。 Iii 确定持股率(% of share holding)。 Iv 确定Goodwill on consolidation 的会计原则(Accounting Policy)。 你确定以上事项后,你必须懂得计算 Goodwill on Consolidation。 Goodwill on consolidation其实是投资在子公司的成本和子公司在投资时的净资产(Net Assets)之间的差异。 Accounting Info Street 会计直通车. Wish To Send Email?
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会计开讲: Consolidated Accounts : Part 6(2)
http://acctlectures.blogspot.com/2008/09/consolidated-accounts-part-62.html
Enter your search terms. Thursday, September 18, 2008. Consolidated Accounts : Part 6(2). Accounting Info Street 会计直通车. Subscribe to: Post Comments (Atom). Consolidated Accounts : Part 6(1). Consolidated Accounts : Part 6(2). Consolidated Accounts : Part 6(3). Consolidated Accounts : Part 6(4). Consolidated Accounts : Part 5(1). Consolidated Accounts : Part 5(2). Consolidated Accounts : Part 5(3). Consolidated Accounts : Part 4(1). Consolidated Accounts : Part 4(2). Consolidated Accounts : Part 3(1).