做account，finance和audit一起来讨论

keatcat

原帖由 eelin_chin 于 11-3-2006 12:30 AM 发表

我是做audit的，不过我是看过这些foreigner account, 新加坡和本地做生意的，他们的exchange rate不可以是fixed 的，不然在原理上，你得account是错的，你应该跟着他的invoice和他入境似的rate来做标准。。:sha ...

我知道有LOSS OR GAIN ON FOREIGN EXCHANGE,但如果有一间公司在香港,生意是国际,收的钱又是其他国家的钱币,给工钱是USD,ACCOUNTS是香港AUDIT,那不是CONVERT很多次???我想INVOICING AMOUNT 应该用AVERAGE AMOUNT 来预算.

原帖由 普通人 于 12-3-2006 07:13 PM 发表


PWC服务最差吗？什么服务？

听讲系handle着一个job可以突然换人，
一样o野，一team 人，可以轮流不同时间，不同的teammate的问同一样o野。
什么都要做给他们，好像手脚不便酱。
（以上是她听讲的）

shuttch

我就要考试，但有些a/c的难题，想问一问大家。我不知道这些Item到底要post
去profit & loss a/c 的expenses 还是balance sheet的current asset,或者是current liabilities，或者是financed by. 到底是用来+还是-

1. inverstment of b'ness
2. tax on imported goods
3. int on loan for Bk
4. tax on consumer for japan restaurant
5. goods balance on year end
6. loan for mbb
7. cust still owed us
8. commission charged on credit card
9. we owed supplier is our
10. cust owed money for 3 yr, not paid yet
11. loan from kalvin sister
12. int on bk ovedraft
13. we bought our own building
14. sales to popular enterprise
15. profit  b/f
16. withdrawn cash for own use - sole
17. withdrawn goods for family used - sole
18. charged one new pair of spectacle for own use- sole proprietorship
19. inverstment to unit trust fund

有谁会的请教教我。谢了

clovensoo

原帖由 shuttch 于 22-3-2006 12:32 发表
我就要考试，但有些a/c的难题，想问一问大家。我不知道这些Item到底要post
去profit & loss a/c 的expenses 还是balance sheet的current asset,或者是current liabilities，或者是financed by. 到底是用来+还是-

1. inverstment of b'ness
2. tax on imported goods
3. int on loan for Bk
4. tax on consumer for japan restaurant
5. goods balance on year end
6. loan for mbb
7. cust still owed us
8. commission charged on credit card
9. we owed supplier is our
10. cust owed money for 3 yr, not paid yet
11. loan from kalvin sister
12. int on bk ovedraft
13. we bought our own building
14. sales to popular enterprise
15. profit  b/f
16. withdrawn cash for own use - sole
17. withdrawn goods for family used - sole
18. charged one new pair of spectacle for own use- sole proprietorship
19. inverstment to unit trust fund

有谁会的请教教我。谢了

1. balance sheet: debit non-current asset, credit bank / loan (how u finance the investment)
2. p/l a/c: debit expenses / purchases (if the goods is imported for sellling, credit bank
3. p/l a/c: debit interest, credit bank
   if accrued interest - debit interest in p/l expenses and credit Accrued interest in balance sheet.
4. i'm not sure about this
5. debit inventory in balance sheet, credit closing inventory in p&l a/c
6. u mean give loan to other or u loan from someone?
7. debit debtor in balance sheet, credit sales in p&l a/c
8. debit commision in p&l expenses, credit bank or accrued commission charge in balance sheet
9. ??? may b debit purchases in p&l cost of sales, credit creditors in balance sheet under current liability
10. it could be a bad debt. if the company want to make a provision on this : debit provision on doubtful debt in p&l account under expenses , credit debtor in balance sheet
11.debit bank under current asset, credit loan from... under non-current liability if this loan is to be paid after a year
12. if paid: debit interest in p&l under expenses, credit bank
if unpaid: debit interest..., credit accrued interest under current liability
13. for company use? if yes, debit non-current asset, credit bank / loan.
if not, i think no transaction at all as financial statement only record company's operational activity
14. debit bank (if the amount is received) / debtor (not received), credit sales
15. added into the retained earning under financed by
16. debit drawing in expenses, credit bank
17. debit drawing in expenses (i think so), credit the goods that u taken from.
18. what's the sole proprietor's business?
19. debit non-current asset, credit bank / loan

next time, don't put too many questions, easily fed up to answer all of them at a time!!!!!!!

超级技术88

嗨!很久没进来这里!

ahpai

哪位大大是报考MICPA的？有问题想请教一下。。。

如果我打算将来读这行......
你们要给我什么意见???

例如,毕业后作company account就好?
还是读到高高的?

等等的意见!

Coolly

原帖由 Asahi 于 13-4-2006 04:05 PM 发表
如果我打算将来读这行......
你们要给我什么意见???

例如,毕业后作company account就好?
还是读到高高的?

等等的意见!

那你打算读哪一行？

原帖由 Coolly 于 13-4-2006 04:40 PM 发表


那你打算读哪一行？

accounting

Coolly

原帖由 Asahi 于 13-4-2006 06:41 PM 发表

accounting

如果是要读account，当然是读到越高越好咯，至少拿到 chartered accountant licence吧。。。

可以例下account比经的过程吗?
例如什么工作,exam的
前途................
可工作的范围..........

Coolly

原帖由 Asahi 于 14-4-2006 10:16 AM 发表
可以例下account比经的过程吗?
例如什么工作,exam的
前途................
可工作的范围..........

你要的answer比较广，建议你参考以下link：

http://chinese.cari.com.my/myforum/viewthread.php?tid=491509

我爬文了
个人比较有兴趣CIMA(management account)
可是ACCA好象在马来西亚比较重要
如果我到utar 拿bachelor of accounting
毕业了要怎样?
考ACCA?多久?直接考?需要工作经练?
那如果是要考Cima 呢?

比起一直重复的工作
我比较喜欢research的costing

Coolly

原帖由 Asahi 于 14-4-2006 07:54 PM 发表
我爬文了
个人比较有兴趣CIMA(management account)
可是ACCA好象在马来西亚比较重要
如果我到utar 拿bachelor of accounting
毕业了要怎样?
考ACCA?多久?直接考?需要工作经练?
那如果是要考Cima 呢?

...

那建议你参考以下link：

CIMA vs ACCA

http://chinese.cari.com.my/myforum/viewthread.php?tid=373504

Institution:         UNIVERSITI TUNKU ABDUL RAHMAN
Programme:         BACHELOR OF COMMERCE (HONS) ACCOUNTING
Assessment:         BACHELOR OF COMMERCE (HONS) ACCOUNTING
(Graduates 01/01/2005 to 31/12/2006)
Level of Completion:         FULL COURSE COMPLETION
ACCA Qualification:         Professional Examination Route (PER)
This programme is acceptable for registration on PER

PLUS
Exemption on the basis of FULL COURSE COMPLETION:

    * Paper 1.1 - Preparing Financial Statements
    * Paper 1.2 - Financial Information for Management
    * Paper 1.3 - Managing People
    * Paper 2.1 - Information Systems
    * Paper 2.2 - Corporate and Business Law

PLUS

    * Paper 2.3 - Business Taxation on the basis of TAXATION Plus ADVANCED TAXATION
    * Paper 2.4 - Financial Management and Control on the basis of BUSINESS FINANCE Plus PERFORMANCE MANAGEMENT Plus MANAGEMENT ACCOUNTING - DECISION MAKING
    * Paper 2.5 - Financial Reporting on the basis of ADVANCED FINANCIAL ACCOUNTING Plus ADVANCED ACCOUNTING PRACTICE
    * Paper 2.6 - Audit and Internal Review on the basis of AUDIT Plus AUDIT PRACTICE

如果你到utar 拿bachelor of accounting毕业了就可以拿到ACCA的exemption，然后考part ３，共５张。。。
考多久就看你自己咯。。。可以直接考，不需要工作经验也可以。。。

那如果是要考Cima 你就要再查查看。。。

[ 本帖最后由 Coolly 于 14-4-2006 09:07 PM 编辑 ]

口爱小小

有谁要教我？
我最近有想换工的念头。。。在小公司做了一年半又没人教导下，很想换换有东西
学又有人肯教的公司。。。
我是Diploma in Accounting毕业的。第一份工就是在这小公司做了一年半的。
有谁的公司想请Accounts Assistant又靠近Puchong的？

求救

各位帮帮我一下....

我想问如果CREDITOR给我们的DISCOUNT是不是该属于DISCOUNT RECEIVED呢？
那么如果在UBS ACCOUNTING里面我该酱紫放号码，是属于5XXX/XXX的吗？
那么在ACCOUNT TYPE是OTHER INCOME吗？？

我真的很急要用的，

怎么没有人回答我？？

leogal

原帖由 颖倩 于 24-4-2006 07:01 PM 发表
求救

各位帮帮我一下....

我想问如果CREDITOR给我们的DISCOUNT是不是该属于DISCOUNT RECEIVED呢？
那么如果在UBS ACCOUNTING里面我该酱紫放号码，是属于5XXX/XX ...

[size=2.5]对~
discount received = 5100/000, acc type = L

原帖由 leogal 于 25-4-2006 12:54 AM 发表


[size=2.5]对~
discount received = 5100/000, acc type = L

哦....真的谢谢谢谢谢谢！！！！

(因为我还在犹豫不决要酱紫，终于有人回答我了）

cutiewsm

我想知道一下
如果我念的是degree in business studies，然后major in accounting，那要如何可以拿到acca qualifications？还是直接可以拿到？这样会很浪费时间吗？3年degree+3年acca，是不是这样？
然后念完后都是出来做什么？audit吗？怎样才成为accountant?有程序吗？
其实我很不明白。。希望大家可以解释下！！