LCCI cash flow /consolidated的格式

2007-06-13 2:17 am
這個係hkas 7 cash flow 的格式,但係,lcci level 3又是否咁?唔係ge 話,差d 咩?


其次,consolidated的balance sheet格式又差d 咩?


lcci level 3好像唔用income statement,用profit and loss,咁d 位又點?


唔一定要答哂這三個,不過可能地咁講

回答 (2)

2007-06-16 8:47 pm
✔ 最佳答案

lcci level 3cash flow的格式(跟hkiaat有d 唔同)

圖片參考: http://hk.geocities.com/associate_kit/cashflow1.jpg



圖片參考: http://hk.geocities.com/associate_kit/cashflow2.jpg


consolidated balanced 如下

圖片參考: http://hk.geocities.com/associate_kit/consolidated.jpg


lcci level 3不用考consolidated profit & loss
2008-01-17 7:21 pm
Level 3 係今年轉了syllabus啦...要考consolidated profit & loss...我就係今年第一次考新syllabus既考生.
除了之外...新syllabus..多了幾個chapter...要留意...如break even....


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