<<

. 2
( 9)



>>

. 4 !


(
# 4
) , ,
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(
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1018
© Accountancy Tuition Centre (International Holdings) 2006
(ii)

“ 31 2004
. . !* "
$
($1) 48,750
& " 4
($2) 12,480
0 &

31 2004 .
. '
260,000
4 #
($1) 113,750
&
“““““““
146,250
" #
“““““““

($2) 12,480
"
($2) 47,520
"& # )

1
($2) 108,480
"& # )

$ *+,

(1)
, " 31 2003 ., " $65,000
& &
($260,000 — 25%)

, " 31 2004 .,
& & &
$48,750 ($260,000 “ $65,000) — 25%)


(2) !* 5

,
* '! !& 4
/ 1 " 2002 . 260,000
" #
'“ # 2002 . (60,000)
“““““““
200,000
, " 31 2003 . (8%) 16,000
0 &
“““““““
216,000
'“ # 2003 . (60,000)
“““““““
1 " 2003 . 156,000
"& # "
, " 31 2004 . (8%) 12,480
0 &

, 31
2004 ., $12,480.
0 " "
$156,000 ( ' , 1 " 2003 .,
& #
! " #). 93 ! &# (
" ( .. $60,000. &
( !
$12,480 “ 5 ,.. & &
$47,520 (60,000 “ 12,480). " " ( " "& #
$108,480 (156,000 “ 47,250).




1019
© Accountancy Tuition Centre (International Holdings) 2006
16 4 $ 0 +31 “ #"
,) &

% " ! " " ' !
.0 "( ' # & # !
,& ( "
, ).
# ' ( # # # !




(a) 1
“ 3
*
“ 1
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3
"
1
0
2
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2
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1
)
2
' & '
1
5 !
3
" #
10%- 1
#
3
%" #
1
/ "& ' #
25
.
maximum 20

(b) 1 maximum 5
&
“““
25
Max &
“““
( )

(a) !
1
3
#
1
!
3
&
2
& )
3
13
.
maximum 10




1020
© Accountancy Tuition Centre (International Holdings) 2006
(b)
3
1
" #
1
&
1
"& ' #
1
2
" #
2
&
2
"& #
1
"& ' #
1
.) 1
" !&
.4 2
" !
18
.
maximum 15
“““
25
Max &
“““

# +# 1

(a) 1 maximum 8
&

(b) (i) 1 maximum 5
&
(ii) !“ 2
& "
“) 1
!
“ 2
“ 2
&"
“ 2
' "
9
.
maximum 7
(iii) 2 4
# ' &
1 2
' !
6
.
maximum 5
“““
25
Max &
“““




1021
© Accountancy Tuition Centre (International Holdings) 2006
O1

(a) 1 maximum 10
&

(b) !
;
3
" &
;
2
" &
1
;
1
#
:
1
& "
1
4
'
1
&
2
&
16
.
maximum 15
“““
25
Max &
“““
2 3+ 41

(a) (i) 1 maximum 7
&

(ii) !: 1 4
&5

/ 1
"& #
1
& " #
31 2003 2
0 #
31 2003 2
; "& #
10
.
maximum 8

(b) (i) 1 maximum 5
&

(ii) 1
& " !
1
0 &
1
" # !
: 1
( "& #
1
"& # )
: 1
"& # "& # )
6
.
maximum 5
“““
25
Max &
“““




1022
© Accountancy Tuition Centre (International Holdings) 2006
6 ,,

(a) « » 31 2004 .

$000 $000
!

($3) 41,250
(372,420 + 147,610 +26,000) 546,030
« & » ($6) 60,500
12,000 72,500
0
_______
_______
659,780
!
(99,430 + 23,230 “ 2,000) 120,660
# (107,950 + 35,460) 143,410
% "& '
27,200 291,270
% '
_______ _______
951,050
_______
,

25 400,000
'"
150,000
0 "
# ($5) 175,870
/ " "
_______
725,870
($4) 48,200
%

!
# (82,170 + 19,820) 101,990
/ "& '
(29,810 + 8,680) 38,490
'
36,500 176,980
)
_______ _______
951,050
_______

$ *+9 - (0 : $000)
)

(1)

« » 20%
%" #



= 80% 40% "
"


« « »
#» &




1023
© Accountancy Tuition Centre (International Holdings) 2006
(2) «' »
7
) ) *

$000 $000 $000
25,000 25,000 0
50,000 50,000 0
!
142,000 125,000 17,000
" #
. :
/
0 (2,500) 2,500
26,000 40,000 (14,000)
%
(2,000) 0 (2,000)
& " #
_______ _______ _______
241,000 237,500 3,500
_______ _______ _______
($4) ($3) ($5)

. ,
/ &
.
& &

$40,000
; ! !
5 . 31 " 2004 .
& # "' ! '
1 9 ", &, & !
$14,000.
&5

# = 60,000 — 20/120 = 10,000 — 20% = 2,000.
$& &

« »
7
) ) *

$000 $000 $000
20,000 20,000 0
25,000 25,000 0
!
65,000 57,500 7,500
" #
_______ _______ _______
110,000 102,500 7,500
_______ _______ _______
($3) ($5)
.0
0 ' # " &
(.. &« »)
& &

(3) «' »
$000
240,000
* #
%« » !«
! "» "
(80% — 237 500) (190,000)
_______
50,000
_______
“ 8,750
" " #
“ 41,250




1024
© Accountancy Tuition Centre (International Holdings) 2006
« »
$000
61,000
* #
%« » !« »
! & "
(40% — 102 500) (41,000)
_______
20,000
_______
0,5
/4 10 “ 2,500
" " #
3,5
/4 “
( « ») 17,500
# &

(4) %
$000
«
* " # ! "»
241,000
% # !
20%
_______
48,200
_______

(5) 31 2004

$000
« »“ 182,320
& "
# (10,000 — 25% ) — 40% (1,000)
& "
% "« » . « "»
" (80% — 3,500) 2,800
% "« » . « &»
" (40% — 7,500) 3,000
(8,750 + 2,500) (11,250)
1
_______
175,870
/ " " #
_______

(6) « »
&

61,000
* #
% "« » .
" (7,500 — 40%) 3,000
(2,500)
(1,000)
& " #
_______
60,500
_______




1025
© Accountancy Tuition Centre (International Holdings) 2006
() , & &

'

0 # " "
#,
! ! "& # ! ' #
. & !
.
" "& # '
! "& # ! "#
.. ,
) " ( ) "" " " & "
#& " ) ! & &
(.
" &

" !
"“ !
"" &# ! " # "" '
' # *0, ! "
.
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*0 ) " # "
.+
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' *0 ! "# " !
,
! " 5 ' ' #
,
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,
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,
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&
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$
. ,
' # #
, « ».
#

. # & " 5
.




1026
© Accountancy Tuition Centre (International Holdings) 2006
7 2 #,3

(a) 2004
! 5 " "

$
924,631
. '
# ($1) (485,188)
*
_______
439,443
. " #
($1) (131,773)
!
($1) (92,412)
($1) (6,909)
0 !
! ($1) 10,000
_______
218,349
0 # " #
($3) (54,630)
_______
163,719
+ " #
_______
() 2004
! "

! $ + $ * )

$ $ $ $ $
1" 100,000 56,000 651,583 807,583
"
20,000 4,000 24,000
.
(Rights issue)
30,000 (30,000)
:# "5 "
(Bonus issue)
163,719 163,719
0 #&
9,625 9,625
;

40,000 40,000
0 &
“““““““ “““““““ “““““““ “““““““ ““““““““
31 150,000 30,000 40,000 824,927 1,044,927
“““““““ “““““““ “““““““ “““““““ ““““““““
"




1027
© Accountancy Tuition Centre (International Holdings) 2006
() 31 2004
(

$ $
/ .-
%
($2) 979,187
( . .) (12,000 “ 2,000) 10,000
#
0,47
(55,000 — /0,4) 64,625
________
1,053,812
(
122,347
178,210 300,557
% "& ' #
_______ ________
1,354,369
________
0 ** .- / 0 :
/ &
( . . $1) 150,000
/
30,000
!
40,000
$&
824,927
" #
________
1,044,927
% "& #
($2) 25,780
2 "
(96,000 — 30%) 28,800 54,580
'
______
/ "& #
# (156,119 + 2,143) 158,262
/ "& '
($2) 7,380
2 "
36,220
)
# (56,000 “ 3,000) 53,000 254,862
______ ________
1,354,369
________




1028
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -

(1) 5 &

. . . . .
! "

396,125 127,630 92,412 3,749
0
4,000
& "&
16,000
; # &
. 59,063
& "
10,000
& "
2,000
* "
2,143
/
. 3,160
0 !
100
(7,000 — /70) 10,000
!
_______ _______ _______ _______ _______
485,188 131,773 92,412 6,909 10,000
_______ _______ _______ _______ _______
(2) !

(i) %

# $560,000 $600,000.
* #&

40,000
"& "
40,000
$&

1" " $200,000 “ $8,000 = $192,000
* #&

200 000
= $4,000
& "&
50

4,000
2 &#
4,000
" & "


# $192,000 “ $4,000 = $188,000
"

# $172,000
$ "

16,000
2 &#
16,000
" & "

“ 25%
1 & " " "
.
#

$420,000 “ $183,750 = $236,250 — 25% = $59,063

59,063
2 &#
59,063
1




1029
© Accountancy Tuition Centre (International Holdings) 2006
(ii) ! $

$40,000
* # " "
5 ,
". &
" & 2004 " 25% $40,000 = $10,000.
&
31 " 2004 $30,000. 0
" #
# & "& # )
.0 , , 7,9%
" & "
!.

$
1" " 2004 . 40,000
"& #
(22 “ 7,9%) 3,160
0 !
______
43,160
31 " 2004 . (10,000)
;
______
31 " 2004 . 33,160
"& #
______
1" " 2005 . 33,160
"& #
(22 “ 7,9%) 2,620
0 !
______
35,780
31 " 2005 . (10,000)
;
______
31 " 2005 . 25,780
"& #
______

31 " 2004 . "& $33,160,
# )
31 " 2005 " $25,780 (
&5 "
2004 ). $ & $7,380
" (" "
2005
"& # )
( 2004 ).
" " ("

(iii)

0 # 5 #& "
,
", ' ", #
! & # ": #
,
# ! # &( "
$10,000. ; $2,000 " ) &#
.
(

(iv)

39 «" :
" 1*2
». ,
2 ( " "
', ,
" 5 & &
(
" ' "
). * 1" " 2004
& "! #
" $55,000 “ 40 , «%' »
& &
137,500 ", 47 31 " 2004 ,
# !
.. $64,625.
(" # " "
, $9,625
5 & ' "
«
& "! " #».


1030
© Accountancy Tuition Centre (International Holdings) 2006
% % ,-

.
0 #
1" 560,000 200,000 420,000 1,180,000
"
.! "(
1" . (8,000) (183,750) (191,750)
&
(4,000) (59,063) (63,063)
& "&
"( ) 40,000 40,000
0
(10,000) (10,000)
40,000 (16,000) 24,000
0
_______ _______ _______ _________
* #
31 600,000 172,000 207,187 979,187
"
_______ _______ _______ _________

(3) / .

$
2 & #
56,000
"& (
$& ' "& # &
, (3,720)
(
; ' "& #
($96,000 — 30% = 28,800 “ 26,450) 2,350
______
54,630
______
$
56,000
"& # & (
(3,000)
; ' & (
______
53,000
______
(4) .

$
=45 000/ =1,50 30,000
=45 000/ =1,40 32,143
______
(% ) ) 2,143
; & ' & #
______

21 ,
1*2 #
.
# & " !
.
") &# (




1031
© Accountancy Tuition Centre (International Holdings) 2006
8 #, #

(a) /
, . !

18
1*2 " "5 !
, & ! "# " ",
,
5 5 " " "&
.
!

.
' ! (!

.
# ( "

0 ! " & " #
.

.
* ' #

, , ,
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.
"

.
#

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.
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’ - ',
# #
!.
#

0 ! ( " ' & #"
.
' & !




1032
© Accountancy Tuition Centre (International Holdings) 2006
() , .

(i) ,
1*2 4"
" " !
« »
& & "
$4 ! # # ' # '
, $10. ; !& !
.* ,
' & "
, « »
# & " !
() ), # ) #
.
!

(ii) 9 & # "
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37 «* ,
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& & !& 1*2
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,
& & &
.+
& " & & (
#- (
") &#
).
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(iii) « » (sale or return).
$# ' &
"« » («* »)
/ #
. .5 «* »
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(iv) 18 5 ',
0 1*2 " ) "
! #
(“layaway” sales). . & ",
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,
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, ,
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, & "
.




1033
© Accountancy Tuition Centre (International Holdings) 2006
9 2 34

(a) , " !* & !
0 # & " " ' # #
:
"# & !
.
#
0 # & " ", " #
, ' 4
, # !
0 # & "
,
# # &
.
&
,
*( ' " '
# #
.
#
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( ( " 4
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1*2 16 “ ”. 0 ,
5 ! #&
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.
,
0 4
, 1*2 36 " ".
0 # & " ", " #
# ", ' '# 4
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1*2 16 “ ”( . . #
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).
() 8! &

(i) $

0 # "" " %' #
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3 5 & " %'
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.
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0 # " & "
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3 " ' '
3 !. &
.

1034
© Accountancy Tuition Centre (International Holdings) 2006
(ii) # $

,
9 & ' %' "" " )
&5 ! ' & # )
.
3 / " %'
,
& 5
,
"& ' # ' & #
: ./
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16
1*2 ' & #
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#.

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. - # $ #

(i) ,
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& (! " #
, ' (ii) “ ,
# &" ' &
, ,
& & & (
.




1035
© Accountancy Tuition Centre (International Holdings) 2006
&

/ $ #

! " # ! #& & !
, !“ & #.

0 $

& ) " ! )
, ,
5 ! & ' #
, .
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! (

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23 «% »
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,
#& ' ! #
".




1036
© Accountancy Tuition Centre (International Holdings) 2006
10 / / ))

(a) & ' (EPS)
(

(i) 2 '$

0 #&

$
3,676,149
0 #&
%
" (2,500,000 — 6%) (150,000)
________
EPS 3,526,149
0 # "
________

«2 »
)
1.1.2004 16,800,000
1.3.2004 "1
:# "5 '
10 (
/ # 5
= 18,480,000. . "
EPS & , '
.

1.9.2004 1
. &
75 5 .
' (
$1,05
$ "


/-

<<

. 2
( 9)



>>