终于考完了！115对题。。

ahqin

第二题我也是选 c@@,我很困惑几时要放current tax income ,和deferred tax expenses,,,

cani123456

你看P4.31table里的第二个？题目说了07年不满足tax loss recognition的条件的啊？

anil_zjj

原帖由 cani123456 于 2012-5-2 19:36 发表
35. IFRS 3, A gain bargain purchase recognised as:                     pp6.16
A deduct from asset-financial position as classify goodwill

这个绝对错了，SAT有一样的题

同意，25题我选的好像有current tax income，好像是b

ahqin

574 ~我也是这个

wxxnxs

原帖由 cani123456 于 2012-5-2 19:42 发表
5. Information relates to the Cashlow Ltd. Income tax ignores
                        30.06.07        30.06.08
        Trade Receivable        200k        240k
Less        Allowace for D D        12k  ...

增加的allowance要减去的，SAT13的公式有写。

cani123456

A gain bargain purchase recognised as income in the year of acquisition

anil_zjj

原帖由 cani123456 于 2012-5-2 19:40 发表
25. Tax loss in 2007. In 2008, the recoupment of the tax loss will give rise to: pp4.33
A: Decrease deferred tax asset and Increase deferred tax expense
B: Decrease tax payable and decrease income ta ...

前面没看到，我好像和你都一样

cani123456

这个是常犯的错误，公式是sales - increase in gross receivable - bad debts write-off

不信你去看看module 2 SAT Q12&13的答案，有这个公式allowance of DD和doubtful debts expense是为了算bad debts write-off才要用到的

wxxnxs

19题为什么是A？

cani123456

19应该是D, tax base为0

wxxnxs

同意~~我也选D

wxxnxs

27题是什么来着的？

cani123456

DTL 5400

wxxnxs

完了，怎么感觉错了好多呀。难不成挂了>_<,我真不想再学一遍。泪奔。。。

cani123456

tax loss那题，也可能是我错了。由于不记得题目关键那句怎么讲的了。。可是我记得是说没有enough tax profit to utilise the tax loss in 2007的，所以应该是unrecognised tax loss啊。。有人记得吗？

cani123456

cpa效率太低了，6个weeks后才出成绩。。大家趁break尽情play hard吧！！我觉得我付出太多了。。cpa这考试。。真用不着，大家肯定都不会挂的·

wxxnxs

你肯定过的了，就是那多少分的问题。我还在为P 或是 F挣扎呢。

我才发现要pass，选择得对至少30道以上，你NND。

[ 本帖最后由 wxxnxs 于 2012-5-2 20:20 编辑 ]

cani123456

一共50道呢，错几题不碍事的~

wxxnxs

问题是得对满30道，难度绝对不小的。大题能拿一半不错了，除非这次考试的成绩都不行。

lee2267

16# 贴 出了  所有的问答题和 一半选择题。。欢迎 大家发言啊 。腌呵。吖。。。。

cani123456

Company B- not listed company which is investment where is no active market
When the financial asset is an investment in an equity instruments (shares) for which there is no active market and hence no quote market price. It is possible that a fair value cannot be reliably determined. As fair vale is not market value and while market value is the best measure of fair value, in this case, there may be other reliable method to estimate fair value (cost or amortised cost
The use valuation technique such as reference to the market value of another instrument that is substantially the same, discount cash flow analysis and option price model. The purpose of such technique is to establish what the price would have been, based on measurement date, in an arm’s length exchange motivated by normal business consideration. Such valueation technique should be assessed by comparison to actual market price (in this case $100,000) when these are available.

Company C: listed company
Active market quoted price –this is the best estimate of fair value. It is a quoted market price for a financial instruments reflected normal conditions and is readily and regularly available from an exchange, dealer. Broker, industry group, pricing service or a regulatory agency.

这些都在书上哪里？我没找到，没答好，我只找到P5.18有简短的讲一下

其余Q1&2,  我跟你基本全部不一样。。

cani123456

你NCI那两题，公式错了。。还有第一题，我是两年的depreciation都写了的。做题从没有说不需要写前一年的，所以我按照所有练习题的方法做的。

Q1答案我主要是答associate的定义是significant influence, 然后significant influence主要体现在voting power了，而有些shares是不一定有voting rights的~~所以ownership不能决定associate了。你写的我没写，也觉得3分没必要花太多时间了。

BBTU

原帖由 cani123456 于 2012-5-2 19:34 发表
第二题选项c在书上也是原文啊。advantage & disvantage of HC那页下面，我当时对照才选的！

我是看其他选项肯定不对才选c，哈哈，你这么一说就更放心了。，哈哈。

BBTU

我也同意，怎么刚才的选项没有current tax exp/Inc 那一项，我也记得有，loss 年由于条件不满足，DTA 压根就没有被recognize 过。

BBTU

原帖由 cani123456 于 2012-5-2 21:18 发表
Company B- not listed company which is investment where is no active market
When the financial asset is an investment in an equity instruments (shares) for which there is no active market and hence no ...

在第一章的一个犄角旮旯里，我是偶然发现的。

echoliu

原帖由 cani123456 于 2012-5-2 21:23 发表
你NCI那两题，公式错了。。还有第一题，我是两年的depreciation都写了的。做题从没有说不需要写前一年的，所以我按照所有练习题的方法做的。

Q1答案我主要是答associate的定义是significant influence, 然后significant i ...

这次题目里写了前一年的depreciation就不用记录了哦

cathyabc

2) To calculated Non controlling interest in consolidate profit   1 mark
(1-% control)(Subsidiary profit for year ending 2005 (figure given) – unrealised profit on asset depreciation + DTA on depreciation)

3) Non controlling interest in closing retained earning
(1-% control)(Subsidiary closing balance of retained earning (figure given)
- unrealised Profit on equipment depreciation –unrealised profit on sales of asset + DTA on accumulate dep – DTL profit on Sales of asset)



我有2个问题问下 大家不要笑我  这个unrealised Profit on equipment depreciation 这题目那里写了 我怎么没看到  我看了n遍题目都没告诉那里有depreciation  


还有最后一道题目怎么答？ 就是那个loan receivable 什么 和那2个基本原则

BBTU

原帖由 cani123456 于 2012-5-2 21:23 发表
你NCI那两题，公式错了。。还有第一题，我是两年的depreciation都写了的。做题从没有说不需要写前一年的，所以我按照所有练习题的方法做的。

Q1答案我主要是答associate的定义是significant influence, 然后significant i ...

题中说第一年的不需要列出来。

BBTU

原帖由 cathyabc 于 2012-5-2 21:37 发表
2) To calculated Non controlling interest in consolidate profit   1 mark
(1-% control)(Subsidiary profit for year ending 2005 (figure given) – unrealised profit on asset depreciation + DTA on depreci ...

题目中说5年折旧。一年，8000。

cani123456

我以为那句话只是说不要写consolidation ended 2011..可是consolidation 2012是不可避免肯定要包括2011的啊