✔ 最佳答案
LCCI Level 3 Accounting Tips 2006:
SYLLABUS AS FOLLOWING:
1- FRS 1 (Revised) Cash flow statements (現金流量表)
- FRS 2 Accounting for subsidiary undertakings [集團賬目]
2. - changes in partnership interests (合夥利益改變)
- conversion into a company(轉為有限公司)
3. - distributable profits(可供派發利潤)
- profits prior to incorporation(公司開辦前利潤)
4. Consolidation / Accounting for groups of companies (綜合集團賬目)
5. Accounting for:
- branches (excluding foreign branches)(分店賬目)
- joint ventures(合營賬目)
6. FRS 1 (Revised): Cash flow statements(現金流量表)
7. Accounting ratios, working capital statements(會計比率)
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祝你考第一.!