<<

. 4
( 9)



>>

,
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1055
© Accountancy Tuition Centre (International Holdings) 2006
(ii) )

9 "& ( " # # !
:
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9 "& # ! !
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1056
© Accountancy Tuition Centre (International Holdings) 2006
(ii) . #

$12 .,
9 # " "" "
$6 . ($12 ./2) (
#& " '
).
& "&

,
& " ! "& &
:
! ") " !

($2 . — 15%) + ($3 . — 8%) + ($5 . — 10%)
““““““““““““““““““““““““““““““““““““““““““““ = 10·4%
($2 .+ $3 .+$5 .)

23 ,
1*2 & & " ' #
,& ' , ! ", ',
! !&
« » .%!
! & 4 #
', , , 2-
& " ' # ! "
&,
& " ! #.
10 .
& "

:
$

. — 10·4% — 10/12 = $520,000.
$6

() « » 2004
# !

(i) . .
)# * 1
$ . $ . $ . $ . $ .

!
940 720 500
. "" & "
. 60 100 “ (160)
. "
_____ ___ ___ ___ _____
1,000 820 500 (160) 2,160
_____ ___ ___ ___ _____
($1) 106 189 65 360
$& #
!
. (89)
< # !
( 10%- 288) (29)
0 "
_____
242
, .
_____
, ! 5 &
($2) 780 684 312 1,776
_____
($2) (96) (48) (72) (216)
"& #
(768)
"& #
( ). )
_____
(984)
"& #
_____
(12) (36)

:
0! ( #
, " 14 .
#



1057
© Accountancy Tuition Centre (International Holdings) 2006
(ii) *

, (
* " " &
) , .
) "& # )
,
0 ! & " ) &
( ") " ". + ) !
“5 1*2 14
& # #. 0 5 ",
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,
( 4 #
,
# ( & 3&
& ) ( &
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' & # #& ) 3

$ *+9 -

(1)

.
)# * 1
$
. $
. $ .
' (80% — 940) 752 (60% — 720) 432 (75% — 500) 375
* # !
. 60 (60% — 100) 60 “
* # '
58 91 60
12 36 “
0 !
(53 “ 29, . 50:50) 12 12 “
_____ ___ ___
. 894 631 435
!
(1,000) (820) (500)
& "
_____ ___ ___
106 189 65
$& #
_____ ___ ___

(2) #

$
. $
. $ .
36 (144 — 75%) 108 “
(144 — 25%)
. 360 288 240
*
. (360 — 60%) 216 (360 — 40%) 144 “
168 144 72
/
___ ___ ___
780 684 312
___ ___ ___
* "& #
(96) (48) (72)
/ "& #
___ ___ ___




1058
© Accountancy Tuition Centre (International Holdings) 2006
2004 . “ #"
+ &


$ ()8

(a) ½
½
“ 2
0
1

/

/ "& #
10% 1
"& #
2
' "& #
2
%" #
«$ » 1
5 !
3
" #
““
16
.

() 1 5
&
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21
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( 81

(a) !
1
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2
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1
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2
$ ) ( " #
2
2 !
1
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1
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2
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““
12
.
““
10
1
““
() & "
1
0 #&
1
.
1
4"
““
3
““




1059
© Accountancy Tuition Centre (International Holdings) 2006
()
1
' #
2
3
/
1
0
2
$& &5
1
'
1
"& # '
1
4"
1
) !
““
13
.
““
12
1
““
25
1 &
““

12

(a) #“ 4
"
+ ' " #
1 , 7
&
1
;
2
#, 1 , 5
" " # &
2
2 " " # #,
1
1
%
1
; # ' !
““
24
.
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20
1
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() 1 , 3& (i) (ii), . 5
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““
25
1 &
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()$

(a) ' ' "& #
2
5 )
,1 4
' &
,1 3
' "& # &
““
9
1
““




1060
© Accountancy Tuition Centre (International Holdings) 2006
() 1 ,
& ' &
' &
16
1
““
25
1 &
““

,3 ,)

(a) (i) 1 , 2
&
(ii) 1 , 2
&
(iii) 1 , 3
&
““
7
““

( ) (i) 1 , 4
&
(ii) * # $6 . 1
"" "
1
* & " #
2 ", 2 1
0
1
/
““
8
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. "" & "
1
. " & "

* &#
. ½
< # !
( ) 1
0
. 2
*
. 1
* "& #
½
/ "& #
““

.
““
7
1
““
“ 1½
/
“ 1½
/
““
25
1
““




1061
© Accountancy Tuition Centre (International Holdings) 2006
16 0 )

(a) !


$000 $000
5,020 ½
* #

+
400
900 ½
!
6,740
" #
60
/ 1
_____
8,100
method ½
— 60% = (4,860)
____
160
____
(— 1/8) ½
20
&
____
:
, !

(1) « » 2 .. 1
. $
$20,000, ..
.2
4 (1
( $
( c).

(2) ,
. $
4 .
$ 1
$60,000 1 $
$15,000
$15,000
'$ $
.
$


$000 $000
* #
½+½
(400 — 30%) — $3 360
83.4
. ½
______
443.4
+
½
400
150
!
1 " 2003 656 ½
" #
96 — 4/12 ½+½
32
0 #&
_____
1,238
— 30% = (371.4) ½ method
_____
72
_____
Available 7
Maximum 7


1062
© Accountancy Tuition Centre (International Holdings) 2006
(b) «0 »

, 31
! " !%
2004

Presn 1½
$000
1
5,302
.
(4,233) 3½
* # '
________
1,069
. " #
3
(404)
!
40
% 1½
17.7 2
%!
________
722.7
0 #
(215) ½
________
507.7
0 #
(88.4) 1
%" #
________
____
419.3
0 #&
________ Available 14
____

Maximum 13
____
& !
! # $# .
"
..
%
$000 $000 $000 $000
($1) 3,006 2,636 (120) 5,302
. ¼+¼+¼

(220)
' ($1) (2,413) (2,108) 120
* # ¼+¼+¼

220
# ($2) (8) (44) (4,233) 1½ + 1
& "
________
1,069
. " #
(212) (168)
& ¼+¼
(20) method ½
1
(15)
& "
' ($2)11 (404) 1
& " !
, ($3) 30 10 40
% ! "( ! 1+½
2
($4)17.7 17.7
%!
________
722.7
0 #
¼+¼
(125) (90) (215)
______ ________
221 507.7
0 #
40% (88.4) method 1
%" #
________
____
419.3
0 #&
________ 12½
____




1063
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -

(1) .

* &# # & '
« » «* » ($120,000 $220,000 ). « &» ½+½
( ) ,
"" "
/
! # " !.

(2) 1

« »( ) “ «* »

$120,000 — 25/125 = 24,000 — 1/3 = $8,000 1

« » (..
; # # & # #
) $8,000

«* » « » , « »
.

$220,000 — 25/125 = $44,000 ½

«* » (..
; # # & # #
) $44,000

« »
0 #
, 4-! ,
' & ! ½
« » ,
# # & &
$11,000.

« &» « »

$25,000 — 25/125 = $5,000

; # ! &
.

(3) , !

«* »& $150,000,
. & & !
$90,000 !« ». $ &
' #
1+½
$30,000 $10,000 = $40,000,
& &
! «* », , ,
# ! "( !
' !.




1064
© Accountancy Tuition Centre (International Holdings) 2006
(4) " &

= $96,000 — 8/12 = 64,000
0 # ½
(5,000) 1
& " #
______
59,000
½ method
« »% 30%
______ ___

2
17,700 ___
______



(c) #
Recn 1
$000
3
($1) 8,201
" #
( (b)) 419.3
0 #& method ½
½+½
(40% — 150,000) (60)
% #
_______
___
8,560.3 Available 5½
_______ ___

Maximum 5
___


$ *+9 - ! # $# .
"

" " #
$000
« » 7,960 ½
«* » (7,190 “ 6,740 “ 15) — 60% 261 ½ + ½ + ½ + ½
(20)
* ½
_____
3
8,201
_____ ___

Available 27½
___

Maximum 25
___


17 2 3)30

Presn 1
(a) " «2 » , 31 2004
! !%

$
½ method
(1,070,935 “ 30,000) ($3) 1,040,935
.
# (690,546 + 122,731 “ 22,000 + 4,992)($3)($1) (796,269)
* ½+½+½
________
244,666
. " #
(98,330 + 5,886)($2) (104,216) ½+½
&
½ + ½ + 1½
(2,400 + 2,500 + 3,713)($3)(4) (8,613)
2 &
________
131,837
0 #
($5) (28,957) 1½
________ ____

Available 8
102,880
0 #
________ ____

Maximum 7
____




1065
© Accountancy Tuition Centre (International Holdings) 2006
(b) 31 2004
! "
Presn 1
*. .) . .
.
$ $ $ $
1 " 2003 320,000 100,000 201,255 621,255 '.
½
102,880 102,880
0 #& 3
(20,000) (20,000)
%
80,000 (80,000)
:# "5 "
20,000 20,000
0
(6,000) (6,000)
'
(5,000) (5,000)
_______ ______ _______ _______
31 2004 400,000 29,000 284,135 713,135
_______ ______ _______ _______
+ Presn 1
½ + 1½ +1
1 4 , .. (! + 1
. ( " " ' (
0.25 ! = 800,000) 640,000 .
&#

(c) 31 2004
(

Presn 1
$ $
!
(440,400 “ 207,389) 233,011 ½
2
(684,776 “ 218,456 “ 9,992)($1) 456,328 ½+2
(119,721 “ 34,681) 85,040 ½
_______
774,379
!
(69,371 + 22,000)($3) 91,371 ½+½
# (90,164 “ 5,886)($2) 84,278
% "& ' ½+½
______
175,649
_______
950,028
_______
#
400,000
29,000 method ½
$&
per (b)
284,135
" #
_______
713,135
!
½
6%- # ($4) 82,500
($5) 14,400 1½
'
( ) (30,000 + 2,400)($3)32,400 ½+½
/ '
______
129,300
!
59,794 ½
/ "& ' #
10,586
)
½
33,500
#
($4) 3,713 ½
______
___
107,593
_______ . 11½
___
950,028 11
___


1066
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -

(1) & ! # $# .
"

#= :
.& ( " # & &
($90,000) " ($120,008),
& ' #&
. . $120,008. . ., # ! # # "
$9,992. ,
& " &
$5,000, :
" &

½
$5,000 ;
! # &

" $4,992 ½
' # !

: ,
0 - (
.
1 (

;

6 1 $ .- 7

$ $
1 44,400 0.93 41,292
2 53,500 0.86 46,010
3 41,400 0.79 32,706
______
120,008 method 1½
______
(2) ( . .

$6,540, -
& & ' #
½
# 10%, 5 #(
#, & # &

) $5,886, . . % 22 /
& ' "& ' #.

(3) , .

: , ,
0 $ (
.. (
# 1 1
).
( $#

1
:
0 ' ' # ) &
$30,000
%.
(21) $30,000.
//
1
'
$22,000
%
' $22,000.
/* #
1
* 5 ! #
, : $30,000 — 8% = $2,400.
&
(22) $2,400
%2 !
(21) $2,400.
//




1067
© Accountancy Tuition Centre (International Holdings) 2006
(4) 6%- £50,000

:
0 1 $ ( 1
($1.65 = £1) ..
1

$82,500 ½+½
# #"
$2,500
& ! #) & 22.

1
&9 : £50,000 @
' ! # "
9
6% = £3,000 — /12 = £2,250.

:
0 ! #
½
$3,713. ") & "
½
.
( "& #

(5) .

:
' "& #

($60,000) “ .
" " & " " &
½
($12,000) = $48,000

½
@ 30% = $14,400

$
16,200
' "& #
½ each
($20,000 — 30%) 6,000
!( # )) (7,800)
. ("
______
14,400
' "& # 1½
______

$! 22
33,500
"& # & (
3,257
"& # & ( ½ each
, 22 (7,800)
* ' ' "& #
______
28,957 1½
_____
(d) , &'

: ,
0 ) 4 '
, $ (
( ).

# 800,000 ($400,000 — 2) 0
. ( ! # 22 1
$102,880.

$102,880
= 12.86
0 #
800,000
(11.76 —
* " # ( method 1
___
4/5) = 9.4
2
___




1068
© Accountancy Tuition Centre (International Holdings) 2006
18 # )9

(a) 8!

W

1*2 40, , ½
* #, & " # ' #
, ,
) ".

#“5 & # & "
.
&

&4 " ,
* " # #& " "
1
! ', "“ " ,
,
#" & # # ( & ' #!

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

# 50% W
0 #& " # !
1
"!, W ' ) #" " ' #
1*2 16 « ».

#W $40,000 ,
* ' & & ½
«* »
# "
½+½
.. W $3,600,000,
' # " ____
.
' # &
Max 4
____
X


&
. " #
, # ,8
& # #& ' ' #
1*2 40.
# #

«* ,
9 #» ' #& # #
$1,500,000 .
8 ' # 5

1
$900,000,
0 # (" " #8 " & "
each
, «* #» "
( ____
.
# # Max 5
____

,
1*2 8
*
,& ,
' #
-
,
" " # &
( ' #" &! "(




1069
© Accountancy Tuition Centre (International Holdings) 2006
Y

% " # ) " " " max

$5,800,000. * ($500,000)
' "
!.

1
* " & ' #
. . .,
' & " ' ' #"
, .
!&

1
9 ( " #
", 5 '
.
!& (

,
* # & # 1
____
.
Max 3
____
(b) &

(i)

32 “2 :
* 1*2
1
”,
) ) " '
, ,
) # '
.*
5 " " "
.1
' 5 ' #& #"
:
( !


½
(1) ;
5 (#

½
(2) ,
5
5 " " & ' #
.
5

: .
0

, (5%).
$ 5 ! "&

6 1 $ .-

$000 $000
1“5 120 4.32 ($) 518.4
0 ½ + 1(%)
5 4,000 0.78 3,120 1
"
_____
3,638.4
0 " # 5
_____
$
4,000
* #
(3,638.4)
0 " # 5
_____
(& ) 361.6 method 1
* # 5
_____




1070
© Accountancy Tuition Centre (International Holdings) 2006
0 # & " ' Available 6
___
$3,638.4 . $361.6
"& # & 5
Max 5
". ___




& # $#
$ *+9 -

5% & 5 = 0.95 + 0.91 + 0.86 + 0.82 + 0.78 1


(ii) 2003
# (

$000
1" " 2003 3,638.4 ½
method 1
, 22 ($3,638.4 — 5%) 181.92
0
1
( ) (120)
;
_____
31 " 2003 3,700.32
5
_____
",
* # & ½+
½
$361.6 " .9 .
'

" $61.92 1
* " "" & '
, 22 ($181.92)
!
($120).
Available 4½
___

Max 3
___

(c) . "

,
0 # & 5 "& 1
1
($4,000 .),
' " "
$361.6 .
& &

30%,
!"& ' 1
1
$108.48,
"& # & & !
,.. " & " #
.
& " 5

31 " $299.68
" & 1
1
" ($4,000 “ $3,700.32) , ,
# "& # '
$89.9.

1
$18.58
* ' ' "& # #
& !.

Available 7




1071
© Accountancy Tuition Centre (International Holdings) 2006
19 +3 9

(a) 38

, :
# ' & # ½

, , , 1
" ( 5 "( "5
;
#
1
# " '

. " # (! 5 ! ! #, #& "
max 1½
" ( ", 5
, , ,
# # " ( 5
,
"( "5 # ____

Max 3
____




Presn as reconciliation 1
(b) #

0
* )

<<

. 4
( 9)



>>