¥»°Ï·j¯Á:
Yahoo!¦r¨å
¥´¦L

[BAFS] 2009 BAFS SAMPLE PAPER ²Ä6ÃD¬O§_¥X¿ù¡H

2009 BAFS SAMPLE PAPER ²Ä6ÃD¬O§_¥X¿ù¡H

2009  BAFS SAMPLE PAPER ²Ä6ÃD Correction of errors ¦³2ÂI¤£©ú¥Õªº¦a¤è¡A·Q½Ð±Ð¤U¤j®a

Link ( Bafs Sample Paper) : http://www.hkeaa.edu.hk/DocLibra ... per-Paper1-2B-e.pdf

1. Additional information (i)(2) ­Ó«×±iCHEQUE«Y«}¥´¿ù°µ20X7¦~¡C¤J¿ù¥ªûH¼Æ«YÃD¥Ø¤ñ¬J20X6­ÓBALANCE SHEETݯ¨ì¡A©Ò¥HÀ³¸Ó«Y20X6¦~¡H


2. Additional information (ii) ­Ó­Ó$2750 RATES PAID IN ADVANCE «YTB·í¥ªCREDIT BALANCE ¬O§_ÄÝ©óERROR OF LISTING BALANCE IN TRIAL BALANCE¡H

¦pªG«Yªº¸Ü¡A­ÓCORRECTION ENTRY À³¸Ó«Y
NO ENTRY              -
        SUSPENSE         2750X2


¦ý«Yµª®×¸Ü«Y
RATES PREPAID   5500
         SUSPENSE           2750X2


§Ú­Ó¤H²z¸Ñ¬J«YT ACCOUNTSµL¤J¿ù¡A¦]¬°Ê\¥u«Y«YTB¨ì©ñ¥ªPREPAID RATES «YCREDIT BALANCE¡A©Ò¥H¥u«Y»Ý­n±NSUSPENSE­Ó¼Æ§ïªð´N¥i¥H¡]±Ð¬ì®Ñ¦³´£¹L¡^¡C


§Æ±æ¦U¦ì¥i¥HÀ°À°¤â¡AÚ»¤U§ÚÃä¨ìçÜ¿ù¥ªOR¦Òµû¥´¿ù¡A­ø¸Ó¡C
   

TOP

[ÁôÂÃ]
¤Þ¥Î:
­ì©«¥Ñ shamlee ©ó 14-2-2016 10:17 PM µoªí
2009  BAFS SAMPLE PAPER ²Ä6ÃD Correction of errors ¦³2ÂI¤£©ú¥Õªº¦a¤è¡A·Q½Ð±Ð¤U¤j®a

Link ( Bafs Sample Paper) : http://www.hkeaa.edu.hk/DocLibra ... afs-SamplePaper-Pap ...
(ii): ÂI¸Ñ¥]¬A¥ª«YBal. Sheet ¤J­±¡H¦]¬°°µ¿ù³¥¡C
20X7¦~2¤ë¥ý¶}²¼¤ñ­q¡A¬[¨®³£¥¼¨ì¤â¡A20X6¦~¬JB.S ´N­øÀ³¸Ó¦³¥ô¦óÃö©ó¦¹¨T¨®¬J°O¿ý¡C©Ò¥H±N°O¿ý¥ª¬J¦¨¥»¦P§é³£cancel½¡C

(ii) ¤£ÄÝ©óerror of listing in trial balance, ­ì¦]¡G
Draft bal. sheet ¤J­±¤w¸g¦³ Rates paid in advance, ¦Ó¥B©ñ¥ª¥hcredit side (Capital & Liabilities)

¦]¬°§Ú¨£­Ëbal. sheet list ¥ªRates paid in advance ¦³ Cr. balance $2,750¡A©Ò¥H§ï¬J®É­Ô³£­nDr. ½ Rates paid in advance $2,750*2

¨ä¹ê²Ä2¶µ­Ó¤Hı±o¼g±o¦³啲­ø¦n¡C¦pªG·QÚ»¦³Ãö©O¶µ¬Jdiscussion¡A¥i¥H¥hÚ»°ªµn°Q½×°ÏÃö©ó©O±øÃD¥Ø¬J°Q½×¡]«ö³sµ²¶i¤J¡^

[ ¥»©«³Ì«á¥Ñ Dragon834 ©ó 2016-2-15 06:34 AM ½s¿è ]
¤¤¤j·|­p²¦·~ BAFS ¤p²Õ¨p¸É«ö¦¹¬d¸ß
BAFS¸ê·½¶°¤¤©««ö¦¹

TOP

¦^ÂÐ 2# Dragon834 ªº©«¤l

­ø¸Ó®Í§A¡AËݧִNÂШì¥ò­nݯ®I¬ÛÃöPOST ¡CËÝÚ»¨ä¹ê­Ó·r°u¦ì«YBALANCE SHEET CAPITAL ­ÓÃä¥X²{¥ªPREPAID RATES¥N­ø¥Nªí¦³µL¤J¿ùT ACCOUNTS¡C

TOP

¤Þ¥Î:
­ì©«¥Ñ shamlee ©ó 15-2-2016 03:11 PM µoªí
­ø¸Ó®Í§A¡AËݧִNÂШì¥ò­nݯ®I¬ÛÃöPOST ¡CËÝÚ»¨ä¹ê­Ó·r°u¦ì«YBALANCE SHEET CAPITAL ­ÓÃä¥X²{¥ªPREPAID RATES¥N­ø¥Nªí¦³µL¤J¿ùT ACCOUNTS¡C
ËݧÖݯ­Ëpost«Y¦]¬°§Ú¦­´X¤é³£¦³ÂÐpost°Q½×©O­Ó°ÝÃD

§Ú»{¦P·r°u¦ì«YBal. Sheet¡C©Ò¥H§Ú¦³´£¤Î¨ì¦pªGÃD¥ØÉN¤ñBal. sheet ¥X¾¤¡A©OÃD¬J°µªk¨ä¹ê¦³ª§Ä³©Ê¡C

°Ý±o¥X©O­Ó°ÝÃD¡A¨ä¹êÚ»±o¥X¦P¾Ç¤@«Y¦³°µ¹LÃþ¦ü¶µ¥Ø¬JPast Paper, ¤@«Y°µ¬J®É­Ô¦³¦n²M·¡çÜ­Ë·|­p´`Àô(Accounting cycle)¬J¬yµ{¡CGood question.

¦³«§­ø©ú¬JÅwªï¤W¾¤¦A°Ý¡ADSE¥[ªo (:
¤¤¤j·|­p²¦·~ BAFS ¤p²Õ¨p¸É«ö¦¹¬d¸ß
BAFS¸ê·½¶°¤¤©««ö¦¹

TOP

¨ä¹ê§Ú¨£°ªµn¦³¤H°Ý
¥H¬°«Y¦P¤@­Ó¤H°Ý©Ò¥HµL²z¨ì
btw
©O¥÷sample paper
been ³£¥i¥H¦ê¥ª°µ neen
¯u«Y¹L¥÷¥ª

TOP

¤Þ¥Î:
­ì©«¥Ñ williamEX ©ó 15-2-2016 04:35 PM µoªí
¨ä¹ê§Ú¨£°ªµn¦³¤H°Ý
¥H¬°«Y¦P¤@­Ó¤H°Ý©Ò¥HµL²z¨ì
btw
©O¥÷sample paper
been ³£¥i¥H¦ê¥ª°µ neen
¯u«Y¹L¥÷¥ª
°ªµn°Ý嗰­Ó¤HÚ»¦Òµû§½d¦rÚ»±o¦n¥J²Ó
¤¤¤j·|­p²¦·~ BAFS ¤p²Õ¨p¸É«ö¦¹¬d¸ß
BAFS¸ê·½¶°¤¤©««ö¦¹

TOP

­«­nÁn©ú:¤p¨ò¸ê°T½×¾Â ¬O¤@­Ó¤½¶}ªº¾Ç³N¥æ¬y¤Î¤À¨É¥­¥x¡C ½×¾Â¤º©Ò¦³ÀɮפΤº®e ³£¥u¥i§@¾Ç³N¥æ¬y¤§¥Î¡Aµ´¤£¯à¥Î°Ó·~¥Î³~¡C ©Ò¦³·|­û§¡¶·¹ï¦Û¤v©Òµoªíªº¨¥½×¦Ó¤Þ°_ªºªk«ß³d¥ô­t³d(¥]¬A¤W¶ÇÀɮשγsµ²)¡A ¥»¾Â¨Ã¤£¾á«O¸Óµ¥¸ê®Æ¤§·Ç½T©Ê¤Î¥i¾a©Ê¡A¥B·§¤£·|´N¦]¦³Ãö¸ê®Æ¤§¥ô¦ó¤£½T©Î¿òº|¦Ó¤Þ­P¤§¥ô¦ó·l¥¢©Î ·l®`©Ó¾á¥ô¦ó³d¥ô(¤£½×¬O§_»P«IÅv¦æ¬°¡B­q¥ß«´¬ù©Î¨ä¥L¤è­±¦³Ãö ) ¡C