ACCA讨论区 7 - 考试完了。祝各位学弟学妹们过关！！

5uPeRL!k35oL0

回复 245# 50912cmea

哦哦 原来如此因为我之前又做passed year questions 然后有一题是类似的
然后讲师说有开Revaluation reserve的话才扣或加在那里 所以我就这样记

还有cost in investment 这个是P2才有上到的吗？

哈哈 我也只是把我所会的学出来而已

5uPeRL!k35oL0

回复 248# 歎名菜

哦哦 那如果去学院当讲师呢？
因为我听朋友说有间学院很缺accounting讲师
然后我觉得可能会比较有时间准备P papers
因为我下次会拿P1,2,3 所以怕兼顾不到
而且还有之前的F papers 考试 都不懂要不要从考

歎名菜

学院价我不知道

50912cmea

回复 261# 5uPeRL!k35oL0

不好意思, 你 better follow 你的讲师吧，otherwise 会被讲师扣分。。。， 我是 based on work experience 的

不清楚 COI 是不是 P2 的，是 group consolidation

希望可以互相学习, 我很多都忘了

命运钢琴手

Annual Subscription Fees最迟到几时可以缴交？想要通过online payment 但ACCA的网站不知何故似乎出了毛病，老是不能成功缴交，你们是否也碰到同样的问题呢？

郭富城的仇人

Annual Subscription Fees最迟到几时可以缴交？想要通过online payment 但ACCA的网站不知何故似乎出了毛病， ...
命运钢琴手 发表于 27-12-2010 10:47 PM

    我通常都是三月才缴交

winnie417

回复 260# star_sun


    那么，他讲课不就很快？其实，只是读他的Notes and practise his given questions 可以吗？需要买BPP textbook and revision kit?

mickeylim

大家认为以下的答案都ok吗？
小弟要用来应付final exam的 UK paper.
以下这4个问题总分数是25%

1. Explain FI with examples
Examples = forward contracts, futures contracts, swap contracts, option contracts etc 。。。

2. Accounting requirement for FI to solve recent global banking crisis
这个是指 Reclassification of financial assets (amendments to FRS39 and FRS7)?

An amendment to the Standards, issued in October 2008, permits an entity to reclassify non-derivative financial assets (other than those designated at fair value through profit or loss by the entity upon initial recognition) out of the fair value through profit or loss category in particular circumstances. The amendment also permits an entity to transfer from the available-for-sale category to the loans and receivables category a financial asset that would have met the definition of loans and receivables (if the financial asset had not been designated as available for sale), if the entity has the intention and ability to hold that financial asset for the foreseeable future

3. Financial derivatives & accounting requirement
All the financial derivatives should be recognised in the statement of financial position at their fair values with the option of adopting hedge accounting (if the conditions are met)。。。

4. Rationale of using amortised cost for FI
Amortised cost measurement is a cost based model (rather than fair value model), which gives an option to the entities that prefer to account for certain categories of FI (with appealing cost based characteristics) on the cost basis, i.e. held to maturity category with the entities have positive intention and ability to hold it to the maturity, or loan and receivables category which is not quoted in any active market (no fair value available)。。。

The amortised cost measurement with effective interest method is also to provide information about the effective return (constant rate) on a financial asset or financial liability by allocating interest revenue or interest expense over the expected life of the financial instrument。。。

ahyenn

请问有谁是在pg 考acca的？请问是在哪里补习比较好？哪个老师？给p1, p2 and p3的。。。

谢谢

50912cmea

回复 257# mickeylim

有些是 from the standards, such as FRS132, FRS139 and FRS7

1. 请再补充 with definition。。。

2. An amendment to the Standards, issued in October 2008 (during global banking crisis), in order to prevent further loss reported in banking sector due to fair value accounting, 请看 http://www.iasb.org/NR/rdonlyres/595E2B2D-6434-44DC-82B7-E5B5F848E46C/0/Amendments_to_IAS_39_IFRS7.pdf (请 look for 有关的 Malaysia's standard)

3. 是自由发挥, 需要再补充。。。， 请看 RBS annual report as example http://www.rbs.com/microsites/gra2008/financial_statements/accounting_policies/23.html

4. quite difficult to answer, 也是自由发挥的，the second part is the objective of amortised cost measurement mentioned in the exposure draft (ED), 请看 http://moorestephensresources.com.au/articles/308/1/ED-189-Financial-Instruments-Amortised-Cost-and-Impairment/Page1.html (这是 MooreStephen 的 Australia firm's comment to IASB ED, 请 look for 有关的 Malaysia's standard)

mickeylim

有关foreign exchange question.

什么时候要用spot rate, average rate, forward rate?
还有以下这个怎么record?

on 1st january scoop purchased equipment form france for euro 680,000. A loan for euro 630,000 was obtained on this date to pay for the equipment. The terms of the loan were for the capital to be repaid in five annual instalments on the last day of each year, whilst interest of 15% was to be paid on the last day of each month. Thus scoop paid Euro 102,000 interest during the year and on 31 Dec 2009 paid Euro 136,000 capital.

Functional currency and presentation currency is pound.
Exchange rates for 1 pound : 1st jan 2009 euro 1.14
                                           1st Mac 2009 euro 1.17
                                           1st july 2009 euro 1.18
                                           1st oct 2009 euro 1.12
                                           31st dec 2009 euro 1.20
                                           Average rate for 2009 euro 1.16
Balance sheet date 31 Dec 2009.

miss_vic

又是报名上课的时候了！
在考虑着要P1还是P3先，
上Philip Woo还是Parmindar呢？
Philip Woo好像远了点~
学费也不知道是多少，有谁知道？

5uPeRL!k35oL0

回复 264# 50912cmea

哦哦 哈哈 不用紧啦你也都说了互相学习嘛 我也想了解多点关于working的
想问下你做了那么多年 有什么感触吗？
讲真的 我很好奇下
读完后出来 要面对的人事物。。。

50912cmea

回复 273# 5uPeRL!k35oL0

想问下你做了那么多年 有什么感触吗?
做鸡? 做鸭? 做狗? 记得刚毕业在 Big4 疯狗院做 audit assistant 的时候, time cost per hour 比做鸡做鸭的还少。。。

读完后出来 要面对的人事物
请看 http://cforum2.cari.com.my/viewthread.php?tid=1256025&extra=page%3D1&page=4 89#

coolly

大家好,我潜水很久了....
听说 choong kwai fatt要开revision, 有兴趣兴趣的朋友可以考虑...

fatfat88

有没有人可以告诉我，Mia members有什么好处？
为什么那些读local u的出来不是就有mia member吗？为什么她们还去拿acca？

coolly

有没有人可以告诉我，Mia members有什么好处？
为什么那些读local u的出来不是就有mia member吗？为什么她 ...
fatfat88 发表于 3-1-2011 06:59 PM

因为普遍上很多公司会prefer professional qualification.这个你注意看征聘广告就清楚了.

fatfat88

那拿了MIA是不是就够了？MICPA又是什么东东？

50912cmea

回复 278# fatfat88

Fatfat88 大大,

MICPA又是什么东东？ (敬畏之心)

很多在 Malaysia accounting world 里很 "technical" 的 men/women 都是 MICPA 的 members, #275 Coolly 大大提到的 Dr Choong Kwai Fatt 就是其中一个, 我不能忘记被那个 MICPA female partner 洗白白的日子

很多 UM 的 accounting graduates 都会考 MICPA。。。

请看它的网站 http://www.micpa.com.my/, excellence awards http://www.micpa.com.my/micpamember/public/awards-outstanding.asp, 2010 又是安记的

MICPA 很可能成为 South East Asia 里第一个的 GAA member, 到时不只 MIA 没有面子, 也跑赢小新的 ICPAS。。。

fatfat88

acca比较容易考，还是micpa？
哪个比较吃香？那cfa 欧洲又如何