查看完整版本 : QP FE June 2019 討論

7248 2019-6-4 07:26 PM

QP FE June 2019 討論

大家記唔記得出左咩 
同埋記唔記得點答呀?
Paper 1 
Five step: license agt
show all five steps, recognised over time
Acquisition thailand company
License fee (right of use of IPR) received from non hk com (singapore) & license fee paid to non hk com(us)
What method used to evaluated the thailand company? NPV???? 


Paper 2
IA competence and independence - IT deficiency 
Share award grant - employee can choose cash or equity
Is RP? 
Disclosure ? RPT??
Spin off, carve out, devestment feature and which one is best fit ?
Lease and maintenance contracts 
Inventory procedures?
If interest rate increase, wt Bondholder and shareholder will do?

@ndy 2019-6-4 08:09 PM

[quote]原帖由 [i]7248[/i] 於 2019-6-4 07:26 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500452274&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
大家記唔記得出左咩 
同埋記唔記得點答呀?
Paper 1 
Five step: license agt
show all five steps, recognised over time
Acquisition thailand company
License fee (right of use of IPR) received from non hk com (singapore ... [/quote]

我想問paper 2 1b
條問題係risk of mm點影響三個audit area同比兩個risk of mm?(印象中條問題應該係咁)
我想問risk of mm影響緊邊三個audit area? Timing nature extent?

Embiid 2019-6-4 08:45 PM

請問lease and maintenance contract 是否 lessee?

林則徐三上悠亞 2019-6-4 09:32 PM

deleted

[[i] 本帖最後由 林則徐三上悠亞 於 2019-6-6 12:15 AM 編輯 [/i]]

林則徐三上悠亞 2019-6-4 09:33 PM

deleted

[[i] 本帖最後由 林則徐三上悠亞 於 2019-6-6 12:15 AM 編輯 [/i]]

mayforlife 2019-6-4 11:12 PM

[quote]原帖由 [i]林則徐三上悠亞[/i] 於 2019-6-4 09:32 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500458218&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
我估係想人寫邊D FS LINE ITEMS的RMM會有影響, 如SALES, INVENTORY, PURCHASE哩D ACCT會高RISK左

借POST一問PAPER I:-
其中一題關於間REPORTING ENTITY買左1% from controlling shareholder, 問點樣係consolidated financial statements present?
... [/quote]
我估應該係答FI....

7248 2019-6-4 11:13 PM

[quote]原帖由 [i]林則徐三上悠亞[/i] 於 2019-6-4 09:32 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500458218&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
我估係想人寫邊D FS LINE ITEMS的RMM會有影響, 如SALES, INVENTORY, PURCHASE哩D ACCT會高RISK左

借POST一問PAPER I:-
其中一題關於間REPORTING ENTITY買左1% from controlling shareholder, 問點樣係consolidated financial statements present?
... [/quote]
我完全冇留意佢有講到controlling shareholder...
就咁答左Financial asset......

mayforlife 2019-6-4 11:15 PM

[quote]原帖由 [i]林則徐三上悠亞[/i] 於 2019-6-4 09:33 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500458247&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
我估係想人寫邊D FS LINE ITEMS的RMM會有影響, 如SALES, INVENTORY, PURCHASE哩D ACCT會高RISK左

借POST一問PAPER I:-
其中一題關於間REPORTING ENTITY買左1% from controlling shareholder, 問點樣係consolidated financial statements present?
... [/quote]
但佢冇講係味問assertion level wor, 如果唔係, 咁俾line item 咪錯左?

7248 2019-6-4 11:18 PM

[quote]原帖由 [i]@ndy[/i] 於 2019-6-4 08:09 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500454238&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


我想問paper 2 1b
條問題係risk of mm點影響三個audit area同比兩個risk of mm?(印象中條問題應該係咁)
我想問risk of mm影響緊邊三個audit area? Timing nature extent? ... [/quote]
我冇答到N, E, T

我答左revenue, provision, PPE(hv two machine only can use snowy white product), contingent liab 會有risk

7248 2019-6-4 11:21 PM

Paper 2:


Spin off, carve out, devestment feature and which one is best fit ?


你地答邊個最好?

Embiid 2019-6-4 11:46 PM

[quote]原帖由 [i]Embiid[/i] 於 2019-6-4 08:45 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500455834&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
請問lease and maintenance contract 是否 lessee? [/quote]

lessee or ?

doraemon2151 2019-6-5 12:00 AM

[quote]原帖由 [i]7248[/i] 於 2019-6-4 23:21 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500463863&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
Paper 2:


Spin off, carve out, devestment feature and which one is best fit ?


你地答邊個最好? [/quote]

Devestment啦
另外兩個都牽涉成立新公司
但個大老闆話唔想成立新公司

doraemon2151 2019-6-5 12:00 AM

[quote]原帖由 [i]Embiid[/i] 於 2019-6-4 23:46 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500465198&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


lessee or ? [/quote]

係Lessee

doraemon2151 2019-6-5 12:01 AM

[quote]原帖由 [i]7248[/i] 於 2019-6-4 23:18 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500463727&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

我冇答到N, E, T

我答左revenue, provision, PPE(hv two machine only can use snowy white product), contingent liab 會有risk [/quote]

我只識答 Valuation of Inventory 😭

doraemon2151 2019-6-5 12:02 AM

[quote]原帖由 [i]7248[/i] 於 2019-6-4 23:13 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500463418&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

我完全冇留意佢有講到controlling shareholder...
就咁答左Financial asset...... [/quote]

係Financial asset呀,冇錯
用FVTP&L

半空笨拙的主題 2019-6-5 12:04 AM

我想問expect ia會點做個條點答..

doraemon2151 2019-6-5 12:05 AM

考第三次
上兩次都係先苦後甜 (P2淺過P1)
估唔到今次係掉轉......
P2我reading time睇緊份卷時已經有衝動想交捲走人...... 😓

半空笨拙的主題 2019-6-5 12:05 AM

Interest rate個條我都吾知寫咩好

doraemon2151 2019-6-5 12:06 AM

[quote]原帖由 [i]半空笨拙的主題[/i] 於 2019-6-5 00:04 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500466056&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
我想問expect ia會點做個條點答.. [/quote]

呢題睇見已經唔想答 😓
睇卷時諗住擺最後答
最後一個字都冇寫 😓

半空笨拙的主題 2019-6-5 12:09 AM

[quote]原帖由 [i]doraemon2151[/i] 於 2019-6-5 12:06 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500466157&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


呢題睇見已經唔想答 😓
睇卷時諗住擺最後答
最後一個字都冇寫 😓 [/quote]
我都係最後答 吾明佢想問乜 好lost

doraemon2151 2019-6-5 12:10 AM

我反而想討論下
Paper 1 tax 有題話間公司告人地侵犯版權
最後庭外和解人地賠左120萬俾佢
呢120萬要唔要俾利得稅?
我聽到話 “要” 同 “唔要” 既意見都有

半空笨拙的主題 2019-6-5 12:11 AM

[quote]原帖由 [i]doraemon2151[/i] 於 2019-6-5 12:10 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500466335&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
我反而想討論下
Paper 1 tax 有題話間公司告人地侵犯版權
最後庭外和解人地賠左120萬俾佢
呢120萬要唔要俾利得稅?
我聽到話 “要” 同 “唔要” 既意見都有 ... [/quote]
如果佔好大比重既revenue 可以係capital
nature

[[i] 本帖最後由 半空笨拙的主題 於 2019-6-5 12:30 AM 編輯 [/i]]

7248 2019-6-5 12:25 AM

[quote]原帖由 [i]doraemon2151[/i] 於 2019-6-5 12:00 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500465888&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


Devestment啦
另外兩個都牽涉成立新公司
但個大老闆話唔想成立新公司 [/quote]

但佢唔係想keep key asset ?

7248 2019-6-5 12:26 AM

[quote]原帖由 [i]半空笨拙的主題[/i] 於 2019-6-5 12:11 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500466390&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

如果佔好大比重既revenue 可以係revenue nature [/quote]

考個陣完全諗唔到

半空笨拙的主題 2019-6-5 12:26 AM

[quote]原帖由 [i]7248[/i] 於 2019-6-5 12:25 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500466954&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


但佢唔係想keep key asset ? [/quote]
甘咪賣走冇用個啲

7248 2019-6-5 12:27 AM

[quote]原帖由 [i]半空笨拙的主題[/i] 於 2019-6-5 12:04 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500466056&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
我想問expect ia會點做個條點答.. [/quote]

係唔係paper 2關於咩it deficiency 個題 
真係唔太知佢想問咩 

7248 2019-6-5 12:27 AM

[quote]原帖由 [i]半空笨拙的主題[/i] 於 2019-6-5 12:26 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500467002&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

甘咪賣走冇用個啲 [/quote]

唉 又比佢fake jor

7248 2019-6-5 12:38 AM

記唔記得 paper 1第一題 license agt
係咪recognised over time?
Over license period? 

7248 2019-6-5 12:39 AM

[quote]原帖由 [i]Embiid[/i] 於 2019-6-4 11:46 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500465198&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


lessee or ? [/quote]

呢個我唔知係咪又諗多左

Lease 之外

佢個maintenance service係點入?

半空笨拙的主題 2019-6-5 12:47 AM

[quote]原帖由 [i]7248[/i] 於 2019-6-5 12:39 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=500467537&ptid=28261174][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


呢個我唔知係咪又諗多左

Lease 之外

佢個maintenance service係點入? [/quote]
Non lease component 要分開account
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查看完整版本: QP FE June 2019 討論