<<

. 6
( 9)



>>



1089
© Accountancy Tuition Centre (International Holdings) 2006
24 , ) 8#

Presn 1
(a) , 30 ' 2004
! . . " !%

$000 $000
, . " &
1,560 ½
+ " #
/
(40 ( & .)+ 248 (W1)) 288
& ½+2
½
(45 “ 39) 6
; ' !
255 ½
0 &
(50) 1
. !
(75 “ 60) 15 1
; 5 &
(4,292 “ 2,755) (1,537)
; & ½
½
(2,050 “ 1,390) (660)
; & '
; & '
½
((3,710 “ 35) “ (2,175 “ 15)) 1,515
_____
1,392
0 ' ! " #
(W2) (235) 1
.
# (W3) (305) 1½
.
_____
852
7 1 $

, ." &
0 !
(510 (W1) + 940) (1,450) 1+½
(& .) 39 ½
0 " '
_____
(1,411)
7 1 $

, ." 5
0 "5
((1,235 + 650) “ (795 + 495)) 595 1
(1,145 “ 875) 270 1
0 " !&
(16)
0 ' ) 1½
1
(W4) (70)
.
_____
779
7 1 # $
_____
220
+ ;.9: +9 9 ' ! !5
385
% ' !5
_____ ½
605
% ' !5
____


& & "&
† 18
& #
,
) * max 17
____




1090
© Accountancy Tuition Centre (International Holdings) 2006
(b) . " ":

2004 . 2003 . *
$ $ $
450 350 100 ½ each
% '
155 35 120 ½ each
____ ____ ____
___
605 385 220
____ ____ ____ 3
___
$ *+9 -

(1)

0 !
½ each
$000 $000
*
1,380 * 40
.! "( & "
*0 900
"( 510 2,750
0 # ( ") ! "(
_____ _____ 1
2,790 2,790
_____ _____

“ !

$000 $000
each
725 *. 45
.! "(
*2 100 "( ) 248
" &
* 50 2
*0 940 1,522
" ! "(
_____ _____
1,815 1,815
_____ _____

(2) , &
$000 $000
%. ( 235 15
# ( ") .! "(
35 255
! "( $! 22 1
___ ___
270 270
___ ___
(3)
1
$000 $000

%. (# 305 * .! . (400 + 795) 1,195
( ") each
* !. (895 + 870) 1,765 *$ ! 875
22
____ ____
2,070 2,070 1½
____ ____




1091
© Accountancy Tuition Centre (International Holdings) 2006
(4)
$ $
%. ( 70 30
# ( ") .! "(
80 120
! "( $! 22
___ ___
150 150
___ ___
(5) 5 '

$
(5 — $26) 130
(100)
<
“““
30
“““

&
.4#
(— $800)
5
1 5 /15 10
4
2 4 /15 8
3
3 3 /15 6
2
4 2 /15 4
1
5 1 /15 2
30
n ( n + 1) 15
=
2
(6)
/
$000 $000
. 26 100
. % 1½
(66 + 18) 84 10
! "( 0
____ ____
110 110
____ ____

(26) 10 ,
& '! "
235, ,
! & # "
16 ,
"" 5 & ' !
.
) " #

(c) #

1*2 24,
* "& "" ".

(i) , :
* "

’ ;
’ ;
’ ;
!"" (
’ ;
& # "
’ #


1092
© Accountancy Tuition Centre (International Holdings) 2006
(ii) ( 1*2 28).

(iii) ( 1*2 31)
*0, "" " "

(iv) , ,
/ #
& ( ", " "&
, .
" # # ( "

(v) , ! (i) (iv)
' &

(vi) , ,
/ ! "( "
, (iv) (v), ,
( " & ! '
" ' & #
.

(vi) .
0 #& "& !

25
& '
1 ,
max 5
(a) ,


$

,
"& # "
.
)

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

,
* # &
.
' "

&
1
max 3
$

.
/ " "& #

, ,
$ ) " 5
,
' " " "& #
.
)

,
/ " " ' &
1
max 3
" " " !
___
,
& (
max 5
.
" " ! "& # ___




1093
© Accountancy Tuition Centre (International Holdings) 2006
(b) ,

30 ( 2004
7
$1
½
2,620
% " # "& #
(2,270)
* " # ½
_____
350
+ )
(272)
& 6
_____
78
+ "& #
_____

2004 .
# " "
$
½+½+1
((2,080 “ 1,750) “ 268) 62
"& #
16
& &
“““““
78 1&
"& #
“““““
" /2
$
125
* # (! ½&
'
160
0 !
(175)
' !
2
, 6
+ & 5
“““““
116
$! !
“““““ 12
____
$ *+9
max
10
(1) / ____


2004 .
,
$
1 " 2003 2,080
% " # "& #
½
160
0 !
½
125
* # (!
“““““
2,365
' " #
“ 255 ½
" #/ # (" )
“““““
30 " 2004 2,620
% " # "& #
“““““

2003 .
,
$
1 " 2003 1,750
$ " #
175 ½
' !
100 ½
.&
“““““
2,025
' " #
½
“ 245
" #/
“““““
30 " 2004 2,270
$ " #


1094
© Accountancy Tuition Centre (International Holdings) 2006
2004 .
$
/( ) (255) ½
%! "& #
/( ) 245
%! ½
“““““
(10)
+
“““““
2004 .
# &
$
½
268
&
( . ) 10
; & 1 ½
(W2) (6)
0& & 2
“““““ ___
, 272
+ &
6
“““““ ___
(2) , . '
$ . ½
268
+ &
10%- ( :
0 # & !&
1
10% 2,080 10% 1,750) (208)
_____
60
0
_____
(60 ·10 ½
, ) 6
* # &
_____ ___

2
___
(c) &



" (2,000 — $100) — $95 = $190,000.
0 " 5 1

1
, , $3,000 + $1,000 = $4,000.
" "& 5 "

, $186,000. 0
& " 5 #
, , 32
( ' # 1*2
: , "
" #
.
" ! & #

',
% " " # (!
"" # & "
.0 " # (! ' " "
,
&
“ 10%. "
$

(200,000 — 1.1 =220,000) 0.621 136,620 1+½
.
(200,000 — 10% = 10,000) 1
.
@10% 3.79 37,900 ½
" ) "
_______
174,520
%
( )) 11,480 1
% # ("
_______
186,000
0 #" & " #


1095
© Accountancy Tuition Centre (International Holdings) 2006
*

8" ") ½& 10,000
$10,000 (200,000 — 5%), & " 1½ &
17,452
, " !" & # &
, $174,520, 10%- ,
"& #
. . $17,452.

30 ( 2004
(

%

$
174,520
0 # & "
(22) 17,452
0 ! &
(10,000)
_______
30 " 2004 181,972
_______ 1½

( )
%

"", , ½
* # #
.
# & '
&, 30 " 2004
"
$11,480 ' .
# &&




1096
© Accountancy Tuition Centre (International Holdings) 2006
26 0

(a) « » 31 2004 .

$000 $000

" (54 + 30) 84 4½
% "
3
(W6) 1,203
½
13
2 '"
_____
1,300

1½*
(45 + 30 + (12 — 50%) “ 4) 77
# (61 + 46 + (8 — 50%)) 111 1*
% "& '
(2 + 13 + (4 — 50%) +20) 37 225
% ' 1½*
______ _____
1,525
_____



( 1 ) 340 ½
½
3
160
!
# ($5) 581
/ " "
_____
1,081

($4) 93
%

!
7% " (200 + (50 — 50%)) 225 ½+½

!
# (37 + 17 + (9 — 50%) +2) 60.5 †
/ "& ' 1½*
½+½
(36+ 16 + (3 — 50%)) 53.5 †
½
12 126
)
______ _____
1,525
_____
______



23½
______

Max 20
______




*1½ ! ) : )+, " + ) ( "" = ½,
)! ' )) "*
=½ *)(( * () * = ½
) + ! ) , #, "
((

† )
)$ )* -
( )( ) ./ + . / ! )()




1097
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 - (0 : "!
*7 )
#) $
(1) # $# .
,)!

20%
$& %" #



= 80% 50% * (
"
)
#

/



(2) «1 »
7 &
**
) ()

$000
$000 $000
0
100 100
;
0
40 40 ½+½
!
315 159 156
" #
½+0
2 “ 2
/ &
0+½
(6)
(& ) “ 6
$&
1+½
(8)
12 20
$&
1+0
( )
# ((32 — 25/100) — 50%) (4) (4)

& "
_______ _______ _______
_____

140
465 325 4½
_______ _______ _______ _____

3 + 1½
(*5)
($4) ($3)

** 0 #) $ ,!
( !'1
" ! ++ ) ! )+)-
, )+
.
(!


:. ,
, !
«) », .
1
$25,000 * 100/125 = $20,000. «* »
$5,000 ( . *5). «) » (
.
( $ 1
$20,000, , - $
.* $1,000 ,
1 1
2003 ., 2 .

$20,000 1
5 . ) 31 2004 .
-
-,
1 $
$8,000.




1098
© Accountancy Tuition Centre (International Holdings) 2006
« »
7
**
) ()

$000
$000 $000
0
60 60
;
(20)
120 140
" #
_______ _______ _______
½+½
(20)
180 200
_______ _______ _______
(*5)
($5) ($3)


(3) «1 »
& &
$000
((80,000 — ½) — $5.5) + (80,000 — $1.25) 320
* # 1+1
% «$ & » !« »
! " + )# ½
(80% — 325 ($2)) (260)
_______
60
% " "
_______
(10%) 6
1 (
½
(
(90%) 54
$

« »
&
$000
140 ½
* #
% «$ & » ! «/ » ½
! "
(50% — 200 ($2)) (100)
_______
40
% " "
_______
(25%) 10
1 (
½
(
(75%) 30
$

(4) ( +)
%
$000
3 (%2)
« » 465
* " # !
($2) ½
% 20%
# ! !
_______ 3½

93
_______




1099
© Accountancy Tuition Centre (International Holdings) 2006
(5) 31 2004 .

$000 ½
# «$ & » “ 502
" & ½
(2)
; ! & ½
($2 ) (5)
$& & + )# ½
% " «$ & » « », & "
+ )# ½
" (80% — 140 ($2)) 112
% " «$ & » «/ », & "
" (50% — (20) ($2)) (10)
½
(6 + 10) ($3) (16)
1 '
_______ ____

3
581
/ " " # ____
_______
(7)

$000
«$ & » 679 ½
½
« » 406
½
«/ » (218 — 50%) 109 ½
($2) 12
0 #
(5) ½
& " #
, 2 ½
0 & "& " & #
_____
___
1,203
_____ 3
___
(b) 31 «,
, ! . +#/ &
»( “ «, »)
5 ! &

, ½+½
0 " & #
,
! ! "' 5
.
(

(1*2 31)
0 # ! " ½+½
# # (
.
"& #

:
.& "

1
0 # # " ",
.

1
0 " &
.0
"& # #
"& #
" ".

1
. "5
" ", " ' # " #& "
.




1100
© Accountancy Tuition Centre (International Holdings) 2006
! $

31 ½
1*2 ' & " "# " " !
..
" " 5 & " "
1
" ! ___

" ". max 5
___




27 = )9, 1

(a) # !



$
627,487 ½
0 #& &
(1) ; # ) !
1
(114,712 “ 102,429) ($1) (12,283)
1
(2) & ( 5
(64,200/3) ($2) 21,400
&
(9,331)
' & 1
(10,000) 1
% # &
(3) ($3) 20,000 2
0 # #
(4) ($4) (34,057) 1
0 & !&
(5) 0 #, & " ' #
(100,000 “ 60,000) (40,000) 1
(100,000 — 10% — 6/12) 1
(5,000)
0 &
" (50,000 — 4/5)
(6) (40,000) 1
0 # "
______
___
518,216
* " #&
______
10½
___

max 9
) ___


$
2,228,104 ½
" # &
(1) ; ) !
1
(114,712 “ 100,000) ($1) 14,712
1
(2) & ( 5
&2 (64,200/3 — 2) 42,800
31 " 2003 . (16,640) 1½
' &
&2 (20,000) 1
% # &
_______
___
* " " #
5
___
2,248,976
________ max 4
___

$20,872 ($2,248,976 -“ $2,228,104) (b)
& &-&




1101
© Accountancy Tuition Centre (International Holdings) 2006
(b) ! "

! "
, 31 2004 .
! '
, #!
(
$+ $) 1

$ $ $ $
1
1" " 2004 . 800,000 (β) 400,000 (β) 2,228,104 3,428,104 + )# 1
( . (a)) 20,872 20,872
/
( . (a)) 518,216 518,216 + )# ½
0 #&
200,000 200,000 400,000
. 1+1
_________ ________ _________ _________
(4 — 50 25 )
½
31 " 2004 . 1,000,000 600,000 2,767,192 4,367,192 ___
_________ ________ _________ _________
Max 5
___
1½ 1½ 2 1
____ ___ ___ ___




1102
© Accountancy Tuition Centre (International Holdings) 2006
(c) (

½ , ! "2( ) ( ).
,!
( /!',
" )! #) )! , ( ! "* )(( * () )* ( !! 2
† */ ½ ' ( * ! 3 *4 /
!

31 2004 .
(
0
( ) $000 $000
" )
/ .

" "
½
(2,364,260 + 100,000 “ 30,000)($2) 2,434,260
(1,629,315 “ 40,000)($6) 1,589,315 ½
727,271 ½
($1) 102,429 ½
2
_________
4,853,275


½
(423,119 + 60,000) ($5) 483,119
½
% "& ' #
(647,290 + 20,000) ($3) 667,290 ½
72,918
%'
_________
1,223,327
_________
6,076,602
_________

/0 : 6 9:? .
*

1,000,000
; ,)
) )
600,000
! #$
1
2,767,192
" #
_________
4,367,192
!
1
400,000 †
0
½
($4) 434,057
, ½
"( " '
($5) 105,000
(
($2) 125,971 ½
$&
_________
1,065,028

!
307,115
/ "& ' #
85,667 1
)
251,600
#
_________
644,382
_________
6,076,602
_________ ___

8
___

Max 7
___




1103
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 - 0$ 19+ 6 0$90 % . 9:6
#) $ , !
( !"
(1) / # $# .

" ' #" '
:

1
, " 31 " 2003 . $14,712,
( # &
2004 .
' #

1
$12,283 & 2004 .
; # ' # &
.
!&

(2) &'

, !

,
* 2( 1 $
.2 , , " 37
(
./
- $
,
' '$
.2
1 1 $
, 1
$ $-
.
1

, $42,800
- 1 1
$21,400 “
$ $
, .
-

, $100,000, 1
,
( 1 (. )
10 ,
$ 1
$10,000 . 2
$
($20,000) ,
1 $
($10,000) “ .

$
1" " 2002 . 100,000
$&
“ 8% 8,000
0
_______ ½+1
31 " 2002 . 108,000
$&
“ 8% 8,640
0
_______
31 " 2003 . 116,640
$&
1
“ 8% 9,331
0
_______
31 " 2003 . 125,971
$&
_______

$16,640 (8,000 + 8,640) ,
" ! '
. $9,331
# & # ' & #"
.
! !




1104
© Accountancy Tuition Centre (International Holdings) 2006
(3) #

$000
350
.
(120)
1
(180)
( &
““““
½
50
0 #
““““
120/300 = 40% ½
#

#! !

$000 $000
120
*# & 0& ) &
(120 “ 80) 40 *# ( ½ * $# "
(40% — 350) 140* 60*
0& " *
““““ ““““
180 180
““““ ““““
*# (
60


½
$20,000 ($60,000 “ $40,000).
# ___

max 2
(4) ,
0 . ' ___



$
## .
1" " 2004 . 720,000 1.8 400,000
@ 5.5% 39,600
0
_______ _______
759,600 1.75 434,057
_______ _______

, $34,057, (& 1
; & " #&
, , $434,057).

(5) , . '

':
*
Dr 60,000
Cr 60,000
!
1
Dr 100,000
$ & "
Cr 100,000

&6 :
0 & "
Dr 5,000
$!
1
Cr 5,000

: .
, ! )/ (


1105
© Accountancy Tuition Centre (International Holdings) 2006
(6) ,

:
, ! 1
, , .
(
, $10,000
. $40,000
- ( 1 $
, ( ).

28 ( $1# 1

(a) 36
+#/

(i) '

“ : 1
# & !&
'
.
& & ' #& "

“5 , 1
1
" ' # '
,'
' ! ( #
,& .
& &

“5 1
" # (!
8
, ( ,
' ! " #
).
( '

, 1
.& ( " " 5 !
.9 " #
,5 ,
& ( & max 2
, .* ,
5 ! ' #
' # # "
,
&( "
, '.
# #& "

(ii) 2

1*2 36 " (! "!:

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

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

* ( # ! ' #
( ,
& ' & # &
& ' "):

& #& ";

, ½ * $# &
( & ' #& #;

.
" ", & "! "


1106
© Accountancy Tuition Centre (International Holdings) 2006
1
" ! #"
,
" ' #" ' "&
.. ( " & # 1
) .
"

9 # ' "" "
, ,
# ( ' ' #
max 1½
, ,
" ' #" &'
, ,
& # & &' ".

', , 1
/ " # ( &
& ' ":

max 1 &
- #

.
'
'

, ,
*( & " !
,
5 & # ! ".

; & "
", #& #& ".

" # ! &
.
&

<<

. 6
( 9)



>>