<<

. 5
( 9)



>>


$ $
$ $
" #
1 " 2003 100,000*
& "&
1
30 " 2004 (20,000)* 20,000
" #
30 " 2004 80,000
18,000* 18,000
0
2
30 " 2004 98,000 18,000

" #
1 " 2004 98,000* 18,000*
& "&
3
30 " 2005 (24,500)* 24,500
73,500
" #

5,500* 5,500*
0
$ & "&
4
(24,500 “ 20,000) (4,500)* 4,500*
30 " 2005 79,000 19,000
* = 1 each
Available 11
Max 10




1072
© Accountancy Tuition Centre (International Holdings) 2006
:
0

(1) ,
!
.
$

(2) $ 1
. + 1 1
," 1« # $
».

(3) ,
!
$98,000 $
4 .
1

(4) ,
$ 1 1
$ (:

(i) 1 $ $
($20,000) ($24,500);
$

(ii) $18,000 · 4.

(c) «; »
,

(i) $

$
(400,000 — $1.50) 600,000
"
1 each
50,000
* #5
3
(200,000 — 0.92) 182,000
% '
_______ ____


832,000
_______
, ,
' & ' ' !
& 12
#, ( # "
".

(ii) *0

,
" & # & &
1
" «1 #»
" & #, "
& # ( # ' !
½
.
& # ' # & #
«< » .
) ! 1
$50,000
' ' "#
# ".

«< »
0 ' 1
$76,000. 0
# #
1
& $84,000, 5 "" "
#.
!

$& & & "& " ( ! & " 1
( " #5 & "& " ( ! (
1
.
) & " " ' ! !. .


1073
© Accountancy Tuition Centre (International Holdings) 2006
" «< » 5
"( (
$30,000 .*
! # '
"#" ( ".

$
832,000 per (i) ½
* #
½
(300,000)
* " # # !
(50,000)
0 ½
½
(84,000)
0 "
1
$& 5 & "& " ( ! (
(30,000 — 3.79) (113,700)
)
_______
284,300 ½ method
_______ ____


:
0 6 1 ( ____
$ ( #
.

20 # Max 9
13;

(a) ( )
! " .

1

$000

($3) 186
%!
2
# ($3) (436)
*
“““““
, (250) 1
; & &
“““““

($4) 50
% "& ' #& & " ___
“““““
7
___

$ *+9 -
(1) $000
' " #, '

1,000*
<
(700)*
2 &
(400)*
' ( &
“““““
, (100)
'
“““““
: “ $, ,
0 $
, “ #,
- (' (
$100,000.
$ $

(2) $000
* "&

700*
, = 700,000 +400,000 1,100*
' &

% 63.6%
“““““




1074
© Accountancy Tuition Centre (International Holdings) 2006
(3) $000
% " !

%!
63.6% $1 . 636*
%! , (450)*
&
“““““
! & 2004 186
%!
“““““
* #
+' 636+100 736*
%!
, (300)*
* & ! !
“““““
436
“““““

(4) $000
% "

, 700*
2 &
, (100)*
; &
“““““
'.
600 *½
Max 6 ' ( !
(550)*
0 '
“““““
50
% "& ' #& & "
“““““
2

$000
($3) 560 2
%!

# ($3) (460)
*
“““““
(100) 1
0 #, & "&
“““““
($4) 40
/ "& ' # & & 1½
“““““ ___

6
___

& # $#
$ *+9 -
(1) $000
' & #

1,400*
<
(460)*
2 &
(690)*
' ( &
“““““
250
' " #,
“““““
: “
0 $ $, 4 1
.
-




1075
© Accountancy Tuition Centre (International Holdings) 2006
(2) $000
* "&

460*
, = 460,000 +690,000 1,150*
' &

% 40%
“““““
(3) !( ') $000

%!
40% $1,400,000 560*
“““““

40% $1,150,000 460*
“““““
(4) ( ') $000

, 460*
100*
0 #, & "
“““““
'.

560
Available 5
(600)*
* Max 4
“““““
(40)
/ " & ' # & &

“““““
(b) /

(i)

max 2
.) &#
:
"& # ) &
-$
, ! !
, .
& # 4

0 # ! ! '
:
" "

,
& " & ' & #;
.
"

max 2
9 #&" # ' #,
, 4 '
: .
& & '
,
& " " ! ' #
, 16
" #& " " ! # 1*2
.

* ' # & ' ) max 2
.2
& # "& # & ' ___
,
"#" & #
max 4
" " " "& # " ' ___
. 1*2 17 & #& # " ") !&
.$
" ") !&
.

1076
© Accountancy Tuition Centre (International Holdings) 2006
(ii) 3 1 each
# $

;
" !

“ ”
# 4
#& 5 " "
;
"

;
" # # 5 '

" # # ! !
;
'

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

: 3 . Max 3
0

(c) ( )
! " .

: “
0 ! -$ $
$ 1 $.
1$
$150,000. ! 1 (
:
1 $
( “4 ).
1

$

150,000
" 150,000/4 (37,500)
&
“““““““
112,500†
+ " " #
“““““““
½ each *
!“ 37,500*
. & "
“““““““
1 each †
$
"& # ____

5
117,000*
"& # ) ____

(& ! 35,640† (117,000 “ 81,360) “““““““
"" " "& #

!“ 12,000*
.
“““““““


6 )
1/4 8% 31/3

1 150,000 12,000* (45,000)* 117,000
2 117,000 9,360 (45,000) 81,360*




1077
© Accountancy Tuition Centre (International Holdings) 2006
21 / 3)9

(a) «/ » 31 2004

$000 $000
1

(W3) 7,200 4
(51,980 + 64,800 + 3,000) 119,780
1 # ½+½+½
2
(W6) 12,210
"
21,600
0 ½
______
33,810
_______
160,790

¼ +¼ +½
(9,900 + 6,400 “ 1,000) 15,300
# (14,800 + 10,600) 25,400
% "& ' ¼+
¼
3,800 44,500 ½
______ _______
205,290
””””
,

60,000 ½
½
18,000
! 4½
# (W5) 18,686
/ " "
,
$& (!"
1
' (W2) (7,020)
"
_______
89,666
(W4) 34,040 3
%

!
8%- (16,000 + 9,200) 25,200 ½+½
½
15,184 40,384
' & '
______



# (12,500 + 9,500) 22,000
/ "& ' ¼+
½ +¼
(9,600 + 5,400) 15,000 ½
4,200 41,200 ½
)
______ _______
205,290
””””
______

Avail
23
______

Max
20
______




1078
© Accountancy Tuition Centre (International Holdings) 2006
$ **+9 - (0 : $000)
)

(1) # '
.
#" '
40%
2 # %" #



= 60% 30% "“
" "
"


> :(


(2) «< »
7
**
) ) *

$000
$000 $000
0
40,000 40,000
0
16,000 16,000 ½+½
!
8,500
18,500 10,000
" #
, ½+½
$&
(11,700)
'. 8,600 20,300
(!" "
½+½
.
/ #
(2,000)
3,000 5,000
"
& " # 1+0
20
(1,000)
((20,000 — /100) — 25%) (1,000) “
_______ _______ _______
_____
(6,200)
85,100 91,300
_______ _______ _______ 4
_____
2½ + 1½
(W5)
(W4) (W3)

& & & 9 ".
**


1
%" ( &
(11,700 — 60% = 7,020) ' # & #
, "( )
, 1*2 39,
) & " '
& " ! ' #"
.

:
, ! - $ $
$5 1 - 1
( . .5 ). ) 30 ( 2004 -2 ,
$2 .
4




1079
© Accountancy Tuition Centre (International Holdings) 2006
«) »
7
**
) ) *

$000
$000 $000
0
20,000 20,000
0
7,000 7,000
!
2,000
7,000 5,000
" #
_______ _______ _______
2,000
34,000 32,000 ½+½
_______ _______ _______
(W5)
(W5) (W3)


(3) «< »
$000
66,780 ½ + ½ + 2 (W7)
((24,000 — ¾) — $3) + 12,780 (W7))
* #
% «2 » ! «> »
! " method ½
(60% — 91,300 (W2)) (54,780)
_______
12,000
_______
“ 4,800
( (
½
“ 7,200
) $

«) »
$000
((20,000 — 30%) — $2) 12,000 ½
* #
% «2 » ! «: ( » ½
! "
(30% — 32,000 (W2)) (9,600)
_______
2,400
_______
“ 240
( (
“ . 2,160
) (

(4) %
$000
«> »
* " # ! 2½ (W2)
(W2) 85,100
% 40%
# ½
_______
3
34,040
_______




1080
© Accountancy Tuition Centre (International Holdings) 2006
(5) 31 2003

$000
«2 #» “ 22,380
"& "
½ (W7)
* ( " '
" (W7) (2,404)
& '
33
# (2,000 — /133) — 30%) (150) ½+½
&
½+½
% " «2 » :
(
«> » " (60% — (8,500 “ 2,000 “ 1,000)) 3,300
«: ( » " (30% — 2,000 (W2)) 600 ½+½
½+½
(4,800 (W3) + 240 (W3)) (5,040)
_______ ____


18,686
/ " #
_______ ____


(6) «) »
&

12,000 ½
* #
% " «2 » ½
" (2,000 (W2) — 30%) 600
½
(240)
(150)
& " # ½
_______
2
12,210
_______

«" » 1
½
(34,000 (W2) — 30%) 10,200
½
2,160
) $
2
(150)
)
_______
12,210
_______
(7) . .

30 " 2004 15,184
* #
" ((24,000 — 0.75) — $0.71) (12,780)
* # 1+1
_______
(W3)
% 2,404
! "& ( " ½ (W5)
_______
(b) ! " 5

28 ,
1*2 " max

& " " !
, .
! "

, " " max

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

max 1
0 # #
& " ! !, " & '
,
# '
.. , ROCE (
& ' # # #&
)“& .


1081
© Accountancy Tuition Centre (International Holdings) 2006
05 ! ! " ! "
, :
#

max 2
#" ", #& " *1*2 "
.* ,
! 5 & "
. ,
" ' "& #
"& #
",
,
# $
.
"& # ' #"

, max

" ! ! "& # !
. "" " '
.
#
max 1
,
. #& " "
( " " ) '
, 5 ! ' #
.

max 1
! ' # " #
,
) & '
,
) & & ) #& ' #
"' " #. ____

Max 5
____




1082
© Accountancy Tuition Centre (International Holdings) 2006
22 8)

(a) ! "

30 ' 2004
! "

$000
(7,400 “ 12) 7,388 ½+½
.
# (W1) (5,102)
* 3
_____
2,286
. " #
(W2) (680) 1
(W2) (865) 1½
&
_____
741
2 !
½
% "
(12% — $1 .) (120)
1
$& &5
($200 — 10%) (20) (140)
___ _____
641
0 #
(160 “ 12) (148) 1
_____
453
0 #&
_____ ______

Avail 9
______

Max 8
______

(b) !

, 30 ' 2004 .
! !%
Presn
! $+ $* )
1
$000 $000 $000 $000 $000
1 " 2003 5,000 (β) 1,000 (β) 1,500 1,498 8,998
1
(250) (250)
; &
½
+ " #&
½
( 453 453
!)
(14 — 2 ) (280)
%
2,000 1,000 3,000 ½+½
"
_____ _____ _____ _____ ______
(4 — 50 25 )
30 " 2004 7,000 2,000 1,250 1,671 12,201
“““““ “““““ “““““ “““““ ““““““ __

: $280,000 ; avail 4
, ! 1 __
( '(
$12,201. max 3
__




1083
© Accountancy Tuition Centre (International Holdings) 2006
(c) (

30 ' 2004
(

$000 $000 Presn
1½*
*/ .-
*1
(W3) 11,895 3
1
(& ) 70 ½
# &

*
½
(W1) 783
" "& ' #
½+½
(2,060 + 40 “ 12) 2,088
_____
2,871
______
* 14,836
““““““

*0 ** .-
*
7,000
2,000
!
1,250
$&
1,671 & &
" #
280 1
0 '
______
12,201
* !
1,000 ½
0
1
$& "
(200 — 1.1) 220
&5
_____
1,220

*
½
1,120
" "& ' #
40 ½
)
35 1
' # )
" 60 1
160
# 1
_____
1,415
______
______
14,836
““““““ avail
13
______


max 11
__




1084
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -
' #" '
(1) # .
$000
695
½
(4,140 “ 80 + 10) 4,070
0 & !

" 80% — ([2% — $4 ] + [20% — $6.6 ]) 1,120
&
: (780 “ 5 + 8) (783)
1 1
_____
_____
5,102
“““““ 3
_____


(2) 5 &
!
$000 $000
- 540 730
& #
(5) ½
* )
& "
“& (10% — 2% — $4 ) 8 8 ½+½
" (10% — 20% — $6.6 ) 132
“ 132 ½+½
___ ___
680 865
“““ “““

(3)

$000
5,000 ½
"
(4,000 “ 1,065 “ 80) 2,855 1
"
(6,400 + 200 “ 1,240 “ 1,320) 4,040
1 1½
______
_____
11,895
““““““ 3
_____
(d) .

,
" "& ' # " )

"" " '!
» , #,
) "
: ./ )
39 "
1*2
" "& ' # # & "
, .. “ .
# !

( ')
0 " & '
) ! ! #& ( " & "
1*2 39. 9
) ! )
, .. ,
! " " "
« » .
& & ' ' # (

. ) " " #
« » 3-!
& ( " "
, ..
& ' " )
. ,« » ,
& ! " "&
#.
& '



1085
© Accountancy Tuition Centre (International Holdings) 2006
« -
05 "» "& ' # ' ' & #"
, ! ' ! ! &#
, & '
½
#.
& ' max 3



23 3#

(a) (IFRS) 1
+#/

5 ( $

, ;
" # #

;
4

;
& '

;
" & &

;
' )

"& # !, !
;
!

,
) ") ! & !
½ mark per item,
(
to max 3
.
#&

7 (

;
( & ") ! "& #

!' ";

;
!

, ) & " ½ mark per item,
to max 2
' ( " " # #.

$, # (' ,"

/ " ) #
(GAAP), 1*2 ;
#

/ " ) # &"
, 1*2 ;
& "

/ " ) #,
, ,
&" " # #
1*2 ;
"




1086
© Accountancy Tuition Centre (International Holdings) 2006
/ " ) #
(GAAP), 1*2 ,
#
,
" 1*2 " " ' " !
;
#

/ " ) #
(GAAP)
# !
1*2 ;

/ " ) # 1*2 # "
#& ";

,
/ " "!
)
1*2 (IAS) 1;
1 mark per item, to
max 5
/ " " ) #&
.

(b) &

(i) %

' 14 , 1
& " ' #
14
(GAAP) 1" " 2004 . $30 ($100 “ ($100 — )).
20

( ) 1*2 ,
0 ( &
50
# & " ' ' #
.*
& 5 #& " ' #
' "( ' &
: $90
! ' #& " #
50 , ..
' # & " #
1" " 2004 $64.8 ,
1*2 #& (")
$6.6 ($11 “ ($11—
' " ( #& "
4
)), . . $71.4 .$&
(" " #& "
10

$41.4
& ' #
, .
& ' #

1" " 2004
' ' ! #& & "
1*2 . 0
#& # # " " #
:
' #

1*2 ;
* " # !

0 " # " " #
( " # & #
#/ #/
#(
# " ' "&
);

* " # & #
.
& ( "




1087
© Accountancy Tuition Centre (International Holdings) 2006
#,
$& ' " "
,
# # ' #
.
& &

« » # 1" " 2004 ,
9 #& #
“ 36
& " & #" " ' "
6 ) .« »
& " " ' ' #& # # (
1*2 16, " 1" " 2004 ,
,
5 # ' "#" " !&
.
! # " ½& &
Max 5
)# 1

,
37 *
1*2 " "
.*
& " & " & "& #
.0 5 ,
"
, "& “5
#
# $
,""( ,
( "& # &# !
, .
' ", 5 !

, "« »
!"& ! "& &5
)" ' ! ' & 1*2
.
' ) # ! &

$14
. ! 1*2 ! &# & &
( " #& ' &5
1" " 2004 ). « » #&,
' '
$10 ,
#) # & "
$10
# & #5 '
', 20- .0
)" ! # )" '
5 &, 1" " 2004 $2.5 & 5 ! $10
.$
' ' # &
$4
"& # ! &# &! "(
.

.
1
7.5
)" " '
# (4 + 2.5) 6.5
"
14
$&


« »
. # #& # #
1" " 2004 , . . $160 ,
)" ! ' !
, &# & ' &
$14 . .5
5 & ) &
,
" # #
)" ! ' ' ! &
.
5 ' , Max 5
&
½



0 # ' 1*2 ½
½
(IFRS) 1 & " #& # #. .
1" " 2004 & " #
1
# " " #
, # 5 " # & #

1088
© Accountancy Tuition Centre (International Holdings) 2006
/ / (
#
).
&

, & " ! &
½
31 2002 , & ' . !
.* ,
# "" " "
1" " 2004 .
" ½
,
" ' " #,
, $125 (
#& " #
)
&

, " 1*2 (IFRS) 1
0 " #
½
1*2 ,
& " ! "! (
"« » # " 1*2 16 ,
1
:
( #
.

, « »
& ' " & # 1
« »
& ". ' #& #
$125 ( )
# & #
"# ' & ( " '
16, (
" 1*2 !" &5 "
).
!

« » 1
9 #& # # (
16,
1*2 ! #
& ! #
.
"

max 5


<<

. 5
( 9)



>>