kAman 2006-12-30 05:32 PM
有關 FA exam 的問題
我想問 FACH4 Presentation of Financial Statements (publish account)
ar sir 另外俾咗1條題目我o地
我想知有冇answer ga??
(如有可唔可以post 個answer上來..thz)
SuPLus++ 2006-12-31 12:11 AM
[align=center]Select Ltd.[/align][align=center]Income Statement[/align][align=center]For the year ended 31 December, 2006[/align][align=center] $000[/align][align=left]Sales 2575.00 [/align][align=left]Cost of Sales [u](1675.00)[/u][/align][align=left]Gross profit 900.00[/align][align=left]Other income _[u] 15.00_[/u][/align][align=left] 915.00[/align][align=left]Distribution expense (130.00) [/align][align=left]Administration expense (Workings I) (468.84)[/align][align=left]Other expense [u](108.00)[/u][/align][align=left]Profit from operation 208.06 [/align][align=left]Finance cost (Workings II) [u]( 42.00)[/u][/align][align=left]Profit before tax 166.06[/align][align=left]Tax expense [u] ( 77.50)[/u][/align][align=left]Profit after tax 88.56[/align][align=left]Earning per share 0.1476 per share[/align][align=left](Workings I) $000[/align][align=left]Director Fees (190+4) 194.00[/align][align=left]Sundry expense 10.00[/align][align=left]Wages and salaries 170.00 [/align][align=left]Depreciation[/align][align=left]- Land and building (1261x 2%) 25.22[/align][align=left]- Furniture and fittings [165-70-(60-21.6)]x20% 11.32[/align][align=left]- Provision for doubtful debt 10.00[/align][align=left]- Written-off of furniture [u] 38.40__[/u][/align][align=left]Total Administration expense 468.94[/align][align=left](Workings II) $000[/align][align=left]Debenture interest (5x2) <--whole year 10[/align][align=left]Loan interest (23+9) [u]32[/u][/align][align=left]Total Finance cost 42[/align]
[[i] 本帖最後由 Kevin++ 於 2006-12-31 12:14 AM 編輯 [/i]]
kAman 2006-12-31 12:16 AM
kevin 感謝你的幫助~~:hug:
Rico 2006-12-31 02:16 PM
你條友............
我打鑼打鼓咁問你又唔scan
kaman 一問又即刻有貨............
SuPLus++ 2006-12-31 02:20 PM
[quote]原帖由 [i]Rico[/i] 於 2006-12-31 02:16 PM 發表
你條友............
我打鑼打鼓咁問你又唔scan
kaman 一問又即刻有貨............ [/quote]
冤枉呀，個scanner sort左，攪左好耐都唔得，咁啱kaman msn我問我有冇答案，所以咪打上嚟攞:victory:
p.s.我自己無個份野，都是其他section同學send俾我ga ja:victory:
[[i] 本帖最後由 Kevin++ 於 2006-12-31 02:21 PM 編輯 [/i]]