1 some question about published account

notes係一張表, 唔係一條數, 所以係無formula. 不過, notes to the account (唔包括T P/L& Balance Sheet)係2004年之後已經out syl.如果你想讀既話, notes入面有咩你一定要背熟佢. 例如一張notes入面有principle accounting policies, property, plant and equipment, intangible assets等.Principle accounting policies入面有turnover, tangible fixed assets, depreciation, leasing, intangible assets, investment, inventoris. Property, plant, equipment同intangible個格式係點. 呢D你都要背埋.至於邊D應該寫, 邊D唔駛寫, 就睇下題目性質. 例如一間公司無intangible assets, leasing就當然唔駛寫intangible assets同leasing. 你要明白每個部分講咩先知駛唔駛寫.例如你連咩叫extraordinary item係咩都唔知, 咁點睇到間公司有無extraordinary item呢?

2006-10-26 10:04:49 補充：
仲有, principle accounting policies 每個部分都有D句子, 呢D都要背埋.

唔知每次要做邊幾個
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