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会计开讲

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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会计开讲 | acctlectures.blogspot.com Reviews

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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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会计开讲 | acctlectures.blogspot.com Reviews

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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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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).

5

会计开讲: Consolidated Accounts : Part 6(3)

http://acctlectures.blogspot.com/2008/09/consolidated-accounts-part-63.html

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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会计直通车: December 2007

http://acctinfostreetch.blogspot.com/2007_12_01_archive.html

Sunday, December 23, 2007. 会计学其实是一门把商业上日常的交易与事务记录下来，然后进行分类以及把它们摘要下来成为有意思的财务记录的学科。当我们把日常的商业交易与事务记录下来及进行分类，我们把此种行动称为薄计。我们进行薄计后会把它们摘要下来成为有意思的财务摘要表或报告并称它为财务表。如果我们是以呈现及运用财务摘要表为目的，我们称此种会计学为金融会计学。可是如果我们除了运用交易记录外还运用未来发生率以及行动成本来做商业决定，我们称此种会计学为管理会计学。 Accounting Info Street 会计直通车. Subscribe to: Posts (Atom). Accounting Info Street 会计直通车. Wish To Send Email? Please click on 'View My Complete Profile'. View my complete profile.

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会计直通车: January 2008

http://acctinfostreetch.blogspot.com/2008_01_01_archive.html

Monday, January 7, 2008. 8220;因为小时候环境不好，我自小就告诉自己：一定要做大事。那时虽然不知道什么才算大事，但这样的信念一直埋在心中。”. Accounting Info Street 会计直通车. Saturday, January 5, 2008. Believe the unbelieveable, dream the impossible and don’t take “no” for an answer. Dato’ Anthony Francis Fernandes. 8220;敢于相信、敢于梦想、从不说不” ——拿督东尼费南德斯. Accounting Info Street 会计直通车. Subscribe to: Posts (Atom). Accounting Info Street 会计直通车. Wish To Send Email? Please click on 'View My Complete Profile'. View my complete profile.

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会计直通车: 东南亚女首富林爱莲语录：

http://acctinfostreetch.blogspot.com/2008/01/blog-post.html

Monday, January 7, 2008. 8220;因为小时候环境不好，我自小就告诉自己：一定要做大事。那时虽然不知道什么才算大事，但这样的信念一直埋在心中。”. Accounting Info Street 会计直通车. Subscribe to: Post Comments (Atom). Accounting Info Street 会计直通车. Wish To Send Email? Please click on 'View My Complete Profile'. View my complete profile. 义务以外: To Link Sdn. Bhd. 没有义务为连接上的损失、破坏或费用损失，包括没有上限、直接、间接、特别、或最终造成损坏、或经济上的损失，负上责任。（以上条文以英文版内容为标准）.

acctinfostreetch.blogspot.com

会计直通车: 什麽是会计学？

http://acctinfostreetch.blogspot.com/2007/12/blog-post.html

Sunday, December 23, 2007. 会计学其实是一门把商业上日常的交易与事务记录下来，然后进行分类以及把它们摘要下来成为有意思的财务记录的学科。当我们把日常的商业交易与事务记录下来及进行分类，我们把此种行动称为薄计。我们进行薄计后会把它们摘要下来成为有意思的财务摘要表或报告并称它为财务表。如果我们是以呈现及运用财务摘要表为目的，我们称此种会计学为金融会计学。可是如果我们除了运用交易记录外还运用未来发生率以及行动成本来做商业决定，我们称此种会计学为管理会计学。 Accounting Info Street 会计直通车. Subscribe to: Post Comments (Atom). Accounting Info Street 会计直通车. Wish To Send Email? Please click on 'View My Complete Profile'. View my complete profile.

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会计直通车: 亚航(AirAsia)总执行长拿督东尼费南德斯的人生哲理

http://acctinfostreetch.blogspot.com/2008/01/airasia.html

Saturday, January 5, 2008. Believe the unbelieveable, dream the impossible and don’t take “no” for an answer. Dato’ Anthony Francis Fernandes. 8220;敢于相信、敢于梦想、从不说不” ——拿督东尼费南德斯. Accounting Info Street 会计直通车. Subscribe to: Post Comments (Atom). Accounting Info Street 会计直通车. Wish To Send Email? Please click on 'View My Complete Profile'. View my complete profile.

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会计开讲

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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