大家CPA115考得如何啊

cookie1121

感觉好几道题~~尤其选择题都是~~其实不难~~但都是犄角旮旯里那个小例子的翻版~~真的是要对书很熟很熟啊~~

= =# 要么就做题临时抱佛脚.....要么就看三遍以上吧......

感觉CPA的资料编的极其差~~本来不难的东西非要讲得云里雾里的~~见好几个人反应: 本来翻过去读书时候的资料或者上网查一下一看就懂得东西.....CPA的资料只能把你绕的更晕~~~

oasisspirit

原帖由 cookie1121 于 2011-5-7 01:26 发表
感觉好几道题~~尤其选择题都是~~其实不难~~但都是犄角旮旯里那个小例子的翻版~~真的是要对书很熟很熟啊~~

= =# 要么就做题临时抱佛脚.....要么就看三遍以上吧......

感觉CPA的资料编的极其差~~本来不难的东西非要讲得云里雾里的~~见好几个人反应: 本来翻过去读书时候的资料或者上网查一下一看就懂得东西.....CPA的资料只能把你绕的更晕~~~

兄台正解，说得极是啊！

SnowJade

原帖由 麽麽茶 于 2011-5-7 01:02 发表
握个手，我也是这个数字。。。希望我们对吧。。。。

唉~~~看来我们是错了
不是算得第2年

diaoni

原帖由 lelaliu 于 2011-5-6 22:30 发表
It wasn't easy, the time is limited, questions are similar to workshop & SAT, but not exact the same. I totally give up all the questions about DTA/DTL, it's so confusing, have no ideal how to calcula ...

Yes. u can fail a subj twice but needs to get approval to do it the 3rd time if u have FAILED them twice.

lets hope we all pass ...god speed

diaoni

原帖由 Della 于 2011-5-6 23:37 发表
大家别泄气，与中国cpa考试比较，还是挺容易的，只要看书理解了，多练就没问题。中国的cpa考试非常变态，通过率只有15%左右，会计科目的case，光读题至少15分钟，一道题一般都是25分钟，闭卷。难度是澳洲cpa的数倍。选择题还是多选，选错扣分。我考过了，非常痛苦的过程

Woot... then must be real easi for u to do CPA...just treat it like mid semester tests ?

diaoni

Hmm... sigh... what does  smooth of profit and loss relate to ?

I picked construction contracts because i tot stage of completion mtd is to make it more smooth?

anyone?

chun4u

原帖由 diaoni 于 2011-5-7 13:32 发表
Hmm... sigh... what does  smooth of profit and loss relate to ?

I picked construction contracts because i tot stage of completion mtd is to make it more smooth?

anyone?

No, should be employee benefit , employee benefit smooth the profit n loss by having the 10% buffer

diaoni

原帖由 chun4u 于 2011-5-7 15:39 发表

No, should be employee benefit , employee benefit smooth the profit n loss by having the 10% buffer

Thx ..
OH NO ...................... shxt....feel like im much closer to fail la.....

wellye

原帖由 chun4u 于 2011-5-7 15:39 发表

No, should be employee benefit , employee benefit smooth the profit n loss by having the 10% buffer

嗯书上有这个原话，CPA真是老考旮旯里面的东西

polyulib

我当时也不知道该选哪个 （sigh, chapter 1 的东西早就忘光了），一翻 workshop notes, 就看到 slide 83 上面写了。考试的时候没时间翻书的。

原帖由 wellye 于 2011-5-7 20:30 发表

嗯书上有这个原话，CPA真是老考旮旯里面的东西

polyulib

奇怪了，可能因为我是在内地考的吧。我卷子上最后一道简答是2分的difference bw consolidation and equity method.

没印象教材上有这方面的讨论，最后我拿大学教材（幸好考试那天带了）里面的几段话写上去了，其他同学的卷子上有这道题吗？怎么处理的呢？

chun4u

原帖由 polyulib 于 2011-5-8 17:12 发表
奇怪了，可能因为我是在内地考的吧。我卷子上最后一道简答是2分的difference bw consolidation and equity method.

没印象教材上有这方面的讨论，最后我拿大学教材（幸好考试那天带了）里面的几段话写上去了，其他同学的卷子上有这道题吗？怎么处理的呢？

全部卷子都是一樣的

diaoni

原帖由 polyulib 于 2011-5-8 17:12 发表
奇怪了，可能因为我是在内地考的吧。我卷子上最后一道简答是2分的difference bw consolidation and equity method.

没印象教材上有这方面的讨论，最后我拿大学教材（幸好考试那天带了）里面的几段话写上去了，其他同学的卷子上有这道题吗？怎么处理的呢？

Nah mate...it's in the book.... CPA likes to test ppl on things like this.... where the differences and similiarities are not explicitly says in the book....but somehow in the book....

that's the only question that i can asnwer fully.... but the rest of the short qs....laughable....was like primary school student answering...

diaoni

原帖由 polyulib 于 2011-5-8 17:12 发表
奇怪了，可能因为我是在内地考的吧。我卷子上最后一道简答是2分的difference bw consolidation and equity method.

没印象教材上有这方面的讨论，最后我拿大学教材（幸好考试那天带了）里面的几段话写上去了，其他同学的卷子上有这道题吗？怎么处理的呢？

Nah mate...it's in the book.... CPA likes to test ppl on things like this.... where the differences and similiarities are not explicitly says in the book....but somehow in the book....

that's the only question that i can asnwer fully.... but the rest of the short qs....laughable....was like primary school student answering...

AGIAGIAGI

i just copy the content in the notes page 6.61 ~~~
i hope it correct and at least get 1 mark in that ~~~~~~~~~

Share88

There are two differences I can think of. The first one is about goodwill. Consolidation will recognise goodwill separately in statements, but equity method will not, nominal goodwill is included in the investment in associtaes.
The second one is that  investment in subsidiary is eliminated in consolidation, but investment in associates in shown in statements in equity method.

In my memory, it has been talked about in the book in Part C ( investment in associates).

[ 本帖最后由 Share88 于 2011-5-9 11:08 编辑 ]

candy8209

Most of my MCQ become MGQ (Multiple Guess Q) haha....

What the....I didnt spent much time in DTA & DTL either.
Does anyone have a template for special consideration?

Thank you!

candy8209

A very interesting point I found during a few CPA exams, the MCQs in exam are in order with our study material. I mean they are all chapter by chapter in order.

Anyone agree with this? I hope all the exams will be like this order.

polyulib

agree. surprisingly on the exam date, i also found those questions were in the same order as the study guide.

polyulib

hehe. i also wrote those two points as my answer.

diaoni

Yes they are usually in that order.

If only id mastered DTAL ...id be relaxing instead.... daaaam

candy8209

I pass!!!! lucky me!!

christy_t

这个学期底115，，，很怕~~~~~~~~~~

tinakk

mark mark之后看

lee_2003