做account，finance和audit一起来讨论

Coolly

原帖由 cutiewsm 于 25-4-2006 02:26 AM 发表
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 ...

在另一边回复你了。。。去那里看吧！

angelcity

急！


由谁能帮我看看这个问题。。。该怎么做？

A Sdn Bhd holds 3,000,000 preference shares of Rm1 each share at B Sdn Bhd. (cost = Rm3M)

On 1-7-2005, conversion of all preference share to 508,475 ordinary shares on the basis of 1 ordinary share for approximately 5.9 preference share held.

C Sdn Bhd enter into an agreement with A Sdn Bhd to acquire all of the issued and paid up ordinary share capital of B Sdn Bhd, for purchase considerantion of RM1,271,288 which was satisfied by the issue of 1,271,288 ordinary share of Rm1 each in C Sdn Bhd at an issue price of Rm1 each.  the acquisition was completed on 1-7-2005.

Any gain or loss for A Sdn Bhd? how to recognise it? double entries? financial year ended of A Sdn Bhd is 31-12-2005

对不起，写英文是因为比较容易表达我想问的问题。。。别扣我的分。。。

口爱小小

我想知道，现在的自行估税里，自雇者要在这月尾呈报BORANG B。
除了BORANG B外，是否还有其他额外的FORM要添？是什么FORM？关于什么？
有谁可以告诉我CAPITAL ALLOWANCE有哪些FIXED ASSET可以放进去的？多少%？CAPITAL ALLOWANCE要添在B FORM里的哪一项？

帮帮忙~~！！

火柴_天堂

原帖由 angelcity 于 4-5-2006 08:01 AM 发表
急！


由谁能帮我看看这个问题。。。该怎么做？

A Sdn Bhd holds 3,000,000 preference shares of Rm1 each share at B Sdn Bhd. (cost = Rm3M)

On 1-7-2005, conversion of all preference share to 508,475 ordinary shares on the basis of 1 ordinary share for approximately 5.9 preference share held.

C Sdn Bhd enter into an agreement with A Sdn Bhd to acquire all of the issued and paid up ordinary share capital of B Sdn Bhd, for purchase considerantion of RM1,271,288 which was satisfied by the issue of 1,271,288 ordinary share of Rm1 each in C Sdn Bhd at an issue price of Rm1 each.  the acquisition was completed on 1-7-2005.

Any gain or loss for A Sdn Bhd? how to recognise it? double entries? financial year ended of A Sdn Bhd is 31-12-2005

I think first of all, you need to to know what is the fair value of investment in B Sdn Bhd and what is the fair value of investment in C Sdn Bhdd in order to assess if there is any gain or loss on the above transaction.

So, on 1-7-2005, A Sdn Bhd needs to revalue all assets and liabilities of B Sdn Bhd to its fair value, and taking A's effective interest in B as the new carrying amount for investment in B.

Similarly, A needs to identify the fair value of C Sdn Bhd net assets in order to determine the consideration received.

Unless you are still under the cost model, then in this case, investment in B Sdn Bhd would be carried at cost of Rm 3m. And the consideration received would be RM1,271,288.


Another thing to note is to identify whether there is any reverse acquisition.

angelcity

原帖由 火柴_天堂 于 5-5-2006 12:36 AM 发表


I think first of all, you need to to know what is the fair value of investment in B Sdn Bhd and what is the fair value of investment in C Sdn Bhdd in order to assess if there is any gain or los ...

这样用 cost model 比较好，如要知道fair value of B Sdn Bhd & C Sdn Bhd 需要 independent valuer 才可以，那会花很多钱。。。。

什么是 reverse acquicition? 不好意思，会计基础差。。。

火柴_天堂

原帖由 angelcity 于 6-5-2006 03:14 PM 发表


这样用 cost model 比较好，如要知道fair value of B Sdn Bhd & C Sdn Bhd 需要 independent valuer 才可以，那会花很多钱。。。。

什么是 reverse acquicition? 不好意思，会计基础差。。。

it is not up to you to decide whether to use cost model or fair value model, you have to look at the applicable accounting standards. If malaysia has adopted the Internatial Financial Reporting Standard, then I think you need to obtain the fair value.

angelcity

原帖由 火柴_天堂 于 6-5-2006 04:53 PM 发表



it is not up to you to decide whether to use cost model or fair value model, you have to look at the applicable accounting standards. If malaysia has adopted the Internatial Financial Reporti ...

我要从哪里知道使用哪一个standard? audited reports 能知道吗？

clovensoo

原帖由 angelcity 于 6-5-2006 19:08 发表


我要从哪里知道使用哪一个standard? audited reports 能知道吗？

i only know the international standard.
using IFRS 3 in determining the acquition price~
as for malaysian standard, u may have to search for it!
anyway, the question u asked is using international or malaysian standard?

sengkhuan

我刚完成DEGREE 现在准备修读MIA， 每星期上课一天而已， 其余的时间我想充实下自己， 想问各位大大， 有什么工作适合我目前的状况的吗， 因为我怕影响到学业。。。...thanks

ahpai

原帖由 sengkhuan 于 14-5-2006 11:33 PM 发表
我刚完成DEGREE 现在准备修读MIA， 每星期上课一天而已， 其余的时间我想充实下自己， 想问各位大大， 有什么工作适合我目前的状况的吗， 因为我怕影响到学业。。。...thanks

你是读MIA的QE吗？哪间学院办的课程？还不曾听过有哪一间呢。。。

请问哪里有得买做帐的书呢，因为我想学。以前有学过可是忘了，帮帮忙。

Coolly

原帖由 famile 于 16-5-2006 02:31 PM 发表
请问哪里有得买做帐的书呢，因为我想学。以前有学过可是忘了，帮帮忙。

各大书店都会有卖的。。。

sengkhuan

原帖由 ahpai 于 15-5-2006 03:44 AM 发表


你是读MIA的QE吗？哪间学院办的课程？还不曾听过有哪一间呢。。。

我是Utar的， 现在Utar也提供MIA的tuition 每课学费RM５００
我目前是拿TAX和LAW两科， 今天就开学了， 但没去， 因为刚刚外坡回来

xiaoquan

http://chinese.cari.com.my/myfor ... &extra=page%3D1

剛看到這個,是不是只有BUMI才能讀這項課程???

hopeless84

原帖由 sengkhuan 于 20-5-2006 01:03 PM 发表

我是Utar的， 现在Utar也提供MIA的tuition 每课学费RM５００
我目前是拿TAX和LAW两科， 今天就开学了， 但没去， 因为刚刚外坡回来

听说utar 的mia QE 及格率产不忍睹。。。

ahpai

原帖由 hopeless84 于 22-5-2006 11:40 PM 发表

听说utar 的mia QE 及格率产不忍睹。。。

WALAU！真的有那么难？

ahpai

原帖由 sengkhuan 于 20-5-2006 01:03 PM 发表

我是Utar的， 现在Utar也提供MIA的tuition 每课学费RM５００
我目前是拿TAX和LAW两科， 今天就开学了， 但没去， 因为刚刚外坡回来

对了，等你考过后再来和大家分享这一个考试吗？大家都说超难得勒！都不知是不是真的。。。

alienwong

我想问现在要成为MIA会员之前，一定要拿ACCA吗？我是听人家说的，可是MIA那边不是酱讲噢。MIA讲只要是在本地大学读会计文凭。3年之后就可以成为MIA会员了。到底哪个是对的？？？？

Coolly

原帖由 hopeless84 于 22-5-2006 11:40 PM 发表

听说utar 的mia QE 及格率产不忍睹。。。

不奇怪，我听说MIA QE本身的passing rate就惨不忍睹，不单单是utar吧。。。

Coolly

原帖由 alienwong 于 23-5-2006 10:40 AM 发表
我想问现在要成为MIA会员之前，一定要拿ACCA吗？我是听人家说的，可是MIA那边不是酱讲噢。MIA讲只要是在本地大学读会计文凭。3年之后就可以成为MIA会员了。到底哪个是对的？？？？

不一定，那个只是其中的一个方法。。。。
你说的也是可以的。。。
如果你需要详细的资料，可以参考以下网址：

http://www.mia.org.my/mia/accoun ... n_guide.asp?mid=160

你所讲的是PART I OF THE FIRST SCHEDULE OF THE ACCOUNTANTS ACT, 1967，而ACCA那个方法是PART II OF THE FIRST SCHEDULE OF THE ACCOUNTANTS ACT, 1967。。。