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面試接近最後一輪，雇主要中介問我的statutory reporting exposure，我答应中介今天给他。以下是我写的，竞争的另外两个是midtier出来的CA，我想请教我写的够不够专业，需要联系更多的AASB standard吗？不想还没面，就被人比下去。
1. Preparing account mapping/classification on Trail Balance for “Statement of profit and loss and other comprehensive income” and disclosure notes in accordance with AASB 1018 – Statement of Financial Performance.
2. Taking full ownership of preparing “Statement of cash flows” for the period ended 30/12/2012 and relevant explanatory notes including bank balances and reconciliation of profit after tax to operating cash flow.
3. Documenting supporting schedules and calculation worksheets for the consolidated cash flow statement.
4. Assisting the reconciliation of accounting to taxable income for the period ended 30/12/2012 - calculating permanent differences including non-deductible entertainment expense, disallowed interest expense - thin capital calculation, as well as DTA/DTL arises from accounting/ tax base difference on Leasehold Improvements & Intangibles –nursing database, and movements on temporary differences from various provisions and accruals (annual leave, long service leave, FBT, bonus, doubtful debts, superannuation).
5. Providing calculation for explanatory note on “Reconciliation of income tax (benefit) /expense to prima facie tax payable”.
6. Preparing schedule of intercompany matrix incorporating total of intercompany transactions for the period ended 30/12/2012 and total of intercompany receivables and payables. Liaising with UK on intercompany confirmation of balances and transactions.
7. Computing and adjusting annual admin long service leave provision for the period ended 30/12/2012 under new calculation model, resulting in $140k credit adjustment to Income Statement and $100k LSL provision was reclassified to non-current liability. |
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唱出激情, 唱出风采 - 听13届青歌赛流行歌手王隽演唱有感. (2008-4-5) 往事随风 
发表于 2013-9-25 08:45
，但我研究了我们的work paper，其实就是asset的Op bal 和 Closing Bal的平均值减去非debt的liability，然后乘以目前普遍使用的的75% safe harbour，最后减去Bank Loan和InterCompany Loan Op和Closing Bal的平均值，算出Excess Debt Capacity，然后在除以前面两个Loan Op和Closing Bal的平均值，算出有多少个%的interest不能deduct。其他的那几个都蛮简单的。
页数是人家一半都不到。。。。，notes也很Common Sense
