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歷屆 Past Paper 參考答案
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Question 2a.

Gross Profit Ratio:

Gross Profit/Net Sales x100%

Gross Proft=Sales-Cost of Goods Sold

這樣才能計算得到。
Chan於 29-MAY-2006 張貼

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Question 2b.

Stock turnover rate是:

Cost of Goods Sold/Average Stock

題目93年的stock要自己計的。

Stock(93)+Purchases-Stock(94)=Cost of Goods Sold
Chan於 29-MAY-2006 張貼

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Question 2c.

current ratio=current assets/current liabilities
Chan於 29-MAY-2006 張貼

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Question 2d.

quick ratio=(current assets-stock)/current liabilities
Chan於 29-MAY-2006 張貼

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Question 2e.

credit period reveiced from trade creditors(in months)是等於
creditors collection period(in months)
Chan於 29-MAY-2006 張貼

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Question 3..

out of syllbus.
Chan於 29-MAY-2006 張貼

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Question 2..

第一段說出bank account有一個favourable balance.代表balance b/f
是正數,在Dr. side.這些字眼要清楚。unfavourable便是bank 
overdraft.

(viii) payment是以business account付給的,但題目說了銀行在另一個
顧客到paid,這是bank error。由於題目要commencing with the 
adjusted cash book balance,所以bank reconciliation要加
$1025,才能與bank statement一樣。
Chan於 28-MAY-2006 張貼

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Question 5..

題目寫明要show clearly:

1. cost of raw material consumed
2. Prime cost
3. production cost of finished goods
4. gross profit

同學在開a/c時一定要寫清楚以上的數字,才能有分給予。
Chan於 28-MAY-2006 張貼

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Question 1a.

Consistency 
Consistency means that the accounting treatment of like 
items within each accounting period and from one period to 
the next should be consistent or the same .
If adoption of a different principle will more fairly 
state the financial position of a business and provide 
more accurate or more useful unformation , the effect of 
the change is normally reported so that the users of the 
data can take the change into account in their decisions . 
for exammple :
Where depreciaation provision is made for a fixed asset on 
the straight-line basis , the same method should be 
adopted in the following years. If a change is made, 
however, the effects of the change must be explained. 
Wong於 04-FEB-2007 張貼

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Question 1ai

繼續經營-繼續經營概念雙假定企業在可預見的將來繼續經營,因為假
設這間公司不會只經營一年而曷長遠的發展
Chan於 12-OCT-2006 張貼

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Question 25cii

97` 5.

You are required to explain, with reasons, the accounting treatment 
that should be adopted by Southorn Company on respect of each of the 
following for the year ended 31 December 1996. 

The monthly rental for machine A is $500. The rental period is 12 
months from 1 April 1996, and the list price of the machine at that 
date was $20 000. The monthly instalment for machine B is $1000. The 
machine is hired under the hire purchase agreement for three years 
from 1 January 1996, and the list price of the machine at that date 
was $30 000. 
A piece of land purchased at $300 000 on 1 July 1996 is held for re-
sale. At 31 December 1996, the market value has increased to $315 
000. 
On 1 July 1996, a plant costing $100 000 was purchased and 
installation cost of $500 was paid. To finance the purchase of the 
plant and other assets, interest of $1000 was incurred. 
Office equipment with a net book value of $5000 was revalued at $8000 
on 31 December 1995. On 1 January 1996, the office equipment was sold 
for $9000. 
A machine was withdrawn from the manufacturing process on 1 April 
1996 and stored in the warehouse as a backup machine. This machine 
was purchased on 1 January 1993 at a cost of $12 000 and estimated to 
have no scrap value after 6 years. ( 20 marks ) 
 


wong於 25-MAY-2010 張貼

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Question 4bi

Yr 2006 Q4bi.
Quick ratio for yr 2005
= (current assets- stock)/ Current Liabilities
= (102400+168370)/ (184200+4000)
= 1.4:1


Wong於 18-FEB-2009 張貼

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Question 6..

How to do?
Chiu於 27-MAR-2009 張貼

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