嗚嗚嗚... 本來完成早上的考試後鬆了一口氣的, 因為沒想像中那麼難... 可惜, 我居然衰在下午的財務會計手上!!! 其實試題不算難, 但其中有一題我本應做一個BALANCE SHEET(資產負債表)出來, 但我居然做了ACCOUNTING EQUATION(會計方程式)!!!! 其實當時已覺得不妥, 但看到他那句"DON'T BOTHER THE FORMAT"(不用理會形式)... 便以為隨便一個方式便可... 但回家途中細心想想, 那個根本不是資產負債表, 只是一條方程式, 雖然表達的內容大同小異... 但錯了就是錯了... 我應該識做的, 嗚嗚嗚... 太大意了!!
仍在傷心中...
明天(星期四)考試預告:
項目管理(Project Management)
9 則留言:
38/40!
應該有d安慰分呀!
放心,下科再努力呀!
Asset + Liability = Equity???
你做了這公式 ??
如果有齊attributes and they are on the correct sides, should be OK. Don't worry.
Asset = Liability + Owner's Equity
surely they're on the correct side... and i added a title for this formula, "Balance Sheet for XXX Co.", pretending it is a Balance Sheet... :-P
raymond & cell: 如果你地係老師就好啦...
Asset + Liability = Equity???
We say asset "+" liability in HK because "liability" will be negative, reported by (parentheses)
In HK the BS is like this:
Current Assets XX
Non-current Assets XX
___________________
Total assets AA
Current liabilities (XX)
Non-current Liab (XX)
____________________
Total liabilities (BB)
Net assets AA-BB
Shareholders equity CC
*AA-BB = CC
Does Canada use the International GAAP or US GAAP?
Sorry should be
AA + (BB) = CC
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