hkaat paper 7

2007-06-03 10:57 pm
paper 7 入面ge consolidated a/c 既問題係唔係一定有3間公司?
有冇邊年係2間公司?

回答 (1)

2007-06-08 4:04 am
✔ 最佳答案
HKIAAT 的paper 7
多數都係二間公司
June 2005 B1
December 2005
December 2006
December 2004
June 2002
June 2004

係一年得3間公司
June 2003 B1
December 2003
Pilot Paper B1


december 2002(冇出consolidated)

我手頭上由02-06年的pass paper話我知

其次,2007 年june 6月1日
我都有考

都係得2間公司 (收購80%)

不過佢同pass paper好唔同
pass paper 出balances sheet / income statement
佢出咗 journal entry


收購那時,仲多咗個develpment / impairment / intangible assets

還有,hkiaat,05/06年改咗好多standard ,建議唔好睇咁多pass paper

因為佢已經出咗好多新嘢ge la
希望幫到你

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2007-06-07 20:05:49 補充:
06 june 都係出二間公司


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