Frequently Asked Questions:

1) Debit note vs. Credit note

請問我甚麼情況才會出現這兩隻notes和點解一個叫debit,另一個叫credit?

　

2) VOUCHER, JOURNAL的分別

　

3) Contingent Liabilities vs. Operating Lease commitments

請問, 什麼是Contingent Liabilities? Operating Lease commitments 係唔係 Contingent Liabilities 的一種?

　

4) 暫繳稅

今年我用網上報稅, 個網頁幫我計埋我大概的應繳稅的金額, 當中包括一項叫provisional tax, 係我用普通progressive rate所計出來的1倍.我想問係咪今年人工比去年多(多了約20%), 就要交provisional tax?

　

5) Difference of job nature in commercial, financial and managerial accountant

What is the difference of job nature in commercial, financial and managerial accountant?

　

6) Job nature of Auditor vs. Tax consultant vs. Corporate advisory

　

7) Change of accounting policies from SSAP to HKAS

最近成日聽到電視講話而家好多大公司都改用新的入帳方法, 甘其實個"新"方法係點呢? 有冇資料???

　

8) Revaluation Deficit vs. Impairment Loss

Revaluation Deficit 同 Impairment Loss 有乜唔同？係咪同一樣野？

　

9) 關於depreciation的 policy

　

10) Set-off income with expenses?

If a company rent a property which than sublease to its related company at the same rent, can the company set-off rental income with rental expenses (so neither rental income or expenses will be shown in income statement)?

　

11) Pay Chan Tai Man or Bearer*與*Pay Chan Tai Man or Order* 是有分別的?

　

12) 買了物業, legal fee for mortgage guarantee 是否可以入去 the cost of property?

　

13) 你有無做過AL 97 年paper 2 第一題?(incomplete record)

　

14) 請問有d 貨如果係用fob term, 係月尾時己經上左船運緊去工廠,但未到的,係

accounting 的角度係咪都係要計入closing stock, 因為個risk & rewards 已經passed to 我公司?

　

15) Short questions

1. is it consultancy fee=service and management fee?

2. accrued expenses/ prepayment在什麼時候用 ?

3. director私家車入油費入water, electricity and gas 對嗎 ?

4. director 洗衣費 , 如沒有 sundry expenses點入?

5. director GO SHOPPING買左幾件衫點入?

6. director 買手提電話俾左$2,410現金, 有 $3,850hire purchase by hang seng

12 int. free month instalment$320.83(outstanding)點入 ?

7. 有線電視基本服務月費是什麼費用?

　

16) A.E= accrued expense?

　

17) Asset or expense?
 

***按題目可獲取答案