<<

. 7
( 9)



>>


max 1 &
#
, +(
(
* # " )& ' ".

.
*( & " #&

, ,
* # & ( 5 "5)) #
', ', :
' ".

, ,
" ( & "&
;
&
___
( ! ' ! #
max 5
,
" # #. ___




1107
© Accountancy Tuition Centre (International Holdings) 2006
(b)

1

$
150,000 ½
0 '"
(10,000)
* # ½
_______
140,000
+ !
_______

8

1 $
$
#
½
2005 70,000 0.93 65,100
½
2006 40,000 0.86 34,400
½
½
2007 35,000 0.80 28,000
2008 20,000 0.74 14,800
_______
142,300
_______

1
“5 ,
.& ( " # " # #
$142,300.
#& " &

1
$162,000.
" &
, $19,700,
& & "
.
# #

, 1
" & "
$152,000, $10,000
" # " & &
. & #
' ".

1
$9,700
"" # " ___
.
!&
Max 6
___




1108
© Accountancy Tuition Centre (International Holdings) 2006
(c) &,
3 ' .

(i) *

1 10
1

$ $ $
½
400,000 (400,000) “
% " "
1
200,000 (5,000) 195,000
: &"

- 500,000 (30,000) 470,000
.& "
1,200,000 (447,000) 753,000 2
*
300,000 (18,000) 282,000
* " 1½
_________ _______ _________ ___

Max 6
2,600,000 (900,000) 1,700,000
_________ _______ _________ ___




#) $ , !)
(
# $# .


, , $900,000.
0 & ( '
½
,
. #, 5 " #
, $400,000. . #
$400,000.
" $100,000 '
.
# (" ! "
$1,800,000. 0 $100,000 :
# (



$000 $000
200 200/1,800 11 1
: &"
- 500 500/1,800 28
.& " 1
800 800/1,800 44 1
*
1
300 300/1,800 17
* "


: $195,000
, ! 1 (,
1 1 4$
.2 (
, , $5,000,
' - 1
.
1 -

" $6,000:
0



$000 $000
- 500 500/1,600 2 ½
.& "
800 800/1,600 3 ½
*
300 300/1,600 1 ½
* "




1109
© Accountancy Tuition Centre (International Holdings) 2006
(ii)

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

1
,
0 " (
(
,
' #
“ &) .
#

,
0 "
½
,
( ' # ' #
, # &:

½
(
& ( & ' #)
1
, (&
" & ___
),
& & "
Max 3
! !. ___




1110
© Accountancy Tuition Centre (International Holdings) 2006
29 # 3 1

(a) 8
+#/

(i)

, :
/ " # ' "#

(0/ ); 1

& ' 1
.
)

1
,
9 ( ! ' "5
.
& "

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

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

1
9 & ' #5)) & " ___
, 1*2 8 # #
Max 5
, , .
! " 5 & ' ___



(ii)

,
/ # & " # "( 1
,5
! )) & " & "
( !(
" !
) .
!

1
& ! ! "" " &
, .
5 " # !

1
9 & ! ! " ___
,
"& # & ' "
max 2
.
! "& # ___




1111
© Accountancy Tuition Centre (International Holdings) 2006
(b) > &

(i)

½
$ ", ", " # '
. «0 #» - 5 ,
#" "
1
,
"( " ! 1*2
«* ».
"

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

1
9' & " #" #
$1,000,000 50 ,
& ' '
$20,000.
&

, , 1"
* # # ) "
2003 . . 5 # !
$102,000. %
& ! ' # 1
,
! &
$20,000.

2003 . 1
!& # # &
,
"& # !
.. ! & 2004 .
( '
$20,000.
& " &

1
31 " 2004 .
. " # '
$940,000.
&

1
1' #, &
, , ,
" & '
, ' # # "
! & 2004 .

1
9 & & & ' # # ___
,
" 5
Max 5
! " #. ___



(ii) %

. 31 ½+½
0 ' & # "
2003 . (1*2 2). ; 2004 ,
# &
1
! 2004 .
& ' ' &
(1*2 10).

1
: " # ' # "
.* , ! 2004 .
# " '
$190,000,
& #" 5)) !
.
&

, 1
9 & & ( )
(1*2 1).
"




1112
© Accountancy Tuition Centre (International Holdings) 2006
(iii) -

. , ½+½+
1 & ! !
½
. 1*2 8 .

1" " 2003 . . 1
* # " &
$96,000.
5

1
2003 . $16,000,
. & # #
& 2003 . $16,000.
#

1
2004 . $45,000.
; & &

31 " 2004 . & $125,000. 1
.
___

(c) Max 3
# ! ___


(i)

“5 , 1
", "
$
,
" !" '
.1
' ") #
:
!

1
", ' ( (
"( ,
! &" " '
);

1
", # ( & ! ___
"! ( ,
! &" ! "
Max 3
).
' ___



(ii) 3 $
½
,
*( "" " +½
,
' ) " ' #
.
"!

, , , max 1½
& #
,
#& " ' " !
! # # &
.
)

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

1
: ' ! " "#" ___
, .
'
Max 4
___




1113
© Accountancy Tuition Centre (International Holdings) 2006
30 ? (1$))

(a) 1

, , 1
& #
+
1*2 16. , ,
& "
1
# & #.
1
, " #&
: -
' !, & "
, - .
!, & ' !

:) ,
, !
1 ' $.

, max 1½
% " " #
,
! ' & #
,
& ! # & #.

1
;
/ 1*2
,
# ( "
( &
" ".


, , 1
& " "
.
& &

:
, ! ( $
' . ," 1
___
.
max 5
___




1114
© Accountancy Tuition Centre (International Holdings) 2006
(b) “ »
, !

, #!
(
% ,- 2
1
$ $ $ $ $
0 #" #/
1
1" " 2004 . 1,200,000 672,000 469,000 84,000 2,425,000
1
0
($1) (153,000) (153,000) 1+1½+1
0
($3) 500,000 22,000 63,596 585,596
_________ _________ _______ _______ _________
31 " 2004 . 1,047,000 1,172,000 491,000 147,596 2,857,596
_________ _________ _______ _______ _________

% ,- 2

$ $ $ $ $
&
1
1" " 2004 . “ 117,000 203,000 43,000 363,000
3+1+2
&
($2) “ 31,440 98,200 26,149 155,789
"&
_________ _________ _______ _______ _________
“ 148,440 301,200 69,149 518,789
_________ _________ _______ _______ _________
" #
1
31 " 2004 . 1,047,000 1,023,560 189,800 78,447 2,338,807
1
1" " 2004 . 1,200,000 555,000 266,000 41,000 2,062,000
___



15½
___

Max 13
___


#) $
! # $# .
,!
( "
$ *+9 -

(1) 1
$153,000.
& " & ".

(2) & ":

$
1
( & ) ) $400,000/50 8,000
*
$100,000/10 10,000 1
:)
" 1" " $672,000 — 2% 13,440 1
______
31,440
______




1115
© Accountancy Tuition Centre (International Holdings) 2006
(3) 1

$
20,000 ½
0 #" #
1,500 ½
'
500 ½
______
22,000
______

1
" = (469,000 + 22,000) — 20% = 98,200
& "

(4) 1
"" # &
',
& ! " "
$63,596.
"& "

1+1
= (41,000 + 63,596) — 25% = 26,149
& " !

(c) 5
+#/

(i) . #

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

' # " ' (
.
"

.
. " # ' ' # #

.
$ ' # '

% ' ( "#" "" " "& "
'.

,
' #" (
.
#

0 ' ' # "# " & " &
) &
'.
"

,
% ", "& " ' ' #,
, ,
( & " &
.
"




1116
© Accountancy Tuition Centre (International Holdings) 2006
, ',
. #
) " & " ' ",
:

1
' "# " & "
* $# &
1 ; ___

max 5
,
# " " #, ___

3 .
", "

(ii)

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

', 1
9 ) " & "
* $# &
& ". ___

max 2
___




1117
© Accountancy Tuition Centre (International Holdings) 2006
31 )1

(a) ,
(i) ! " !%
31 2005 .

$000
(1,700 + 850 “ 30) 2,520 1
.
# (W5) (1,614) 5
*
_____
906
. " #
6
(204 + ( /12 — 170)) (289) 1
!
_____
617
0 # '"
# (85 + (6/12 — 68)) (119) 1
_____
498
0 # '"
6
(( /12 — 578) “ 4 “ 5 “ 85 “ 34) — 40% (64) 2½
%" #
_____
434
+ " #&
_____ ___
10½
___
: « »
, ! -
max 8
, , 6 ___
(( 4 (
.( # # #
« » ).
-




1118
© Accountancy Tuition Centre (International Holdings) 2006
(ii) 31 2005 .

$000 $000
.
(748 + 1,139 + 25) 1,912 1
" (W2) 27 2½
% "
_____
1,939

(408 + 476 + 5 “ 4) 885 1½
# (289 + 357 “ 30) 616 1
% "& '
½
(34 + 68) 102 1,603
% '
_____ _____
3,542
_____
:
* &
$1 493 1
'"
(340 + 153)
:
$&
(100 + (153 — $2)) 406 1½
!

# (W4) 1,048 1,454
"
_____ _____
1,947

(W3) 588 2
%" #

% "& #
250 ½

/ "& #
1
# (357 + 277 “ 30) 604
/ "& '
# (85 + 68) 153 ½
_____
757
_____ ___

3,542
"& # 15½
___
_____
max___
13



& ", )
.
&




1119
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -

(1) !! "

) ( )

$000 $000 $000

255 255
;
" #
1,190
0&
6
(1,190 “ (340 — /12)) 1,020 170 1+½
& " " #
(30 — /125 — 2/3)
25
(4) (4) 1

0
25 25 ½
"
5 10 (5) 1½
“““““ “““““ “““““
1,471 1,310 161
+
“““““ “““““ “““““ ____
1½ 2 1

(W2) (W3) (W4) ____



(2) &
$000
* #
½
357
% '
((255 — 60%) — $3) 459 1
. (
“““““
816
(1,310 (W1) — 60%) (786)
%" ! 2+½
____
“““““
4
30 ____
“““““
10%, :
* ' %

3
!
+ 2½
#“ 27
"

(3) %

(1,471(W1) — 40%) 588 2
+
“““““

(4)

$000
“% » 954 ½
." #
«. »(
%" #, "
" ) (161(W1) — 60%) 97 1+½
" (W2) (3)
% " ½
____
““““““

1,048 ____
““““““
:
½


1120
© Accountancy Tuition Centre (International Holdings) 2006
( ) 434
½
(136)
_____
298
)
½+1
1 2004 . (954 “ (340 “ 136)) 750
)
_____
31 2005 . 1,048
) 2½
____
““““““
(5) #

$000
½
“% » 1,071
." #
6
#& 6 “. » (1,122 — /12) 561 ½
* "
½
(30)
. " & "
(W2) 3 2*
*'
# (W1) 4 1
& "
½
5
; & " ____
( ) “““““
&
5
1,614 ____
“““““

# 1½ (W2) + ½ #
*

() '« »
8! &

" «% » ( " ""
½+½
«/ # »,
) ! ! ""
#" ".

(:
" "

. " ' # ' max

« »
" & ( "# "
«/ # »
!
, ,
" ", & "
.
'

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

1
«/ # »
*# " (
.

1
. ! #
«/ # ».
" "

. 1
& " # " !

1
, «/ # »,
% "
!.

% ' " 1
____
.
max 4
____




1121
© Accountancy Tuition Centre (International Holdings) 2006
32 43

(a) , 31 2005 . 0
! " !%
1
$ $

(W1) 212,500 1
.
# (W2) (131,752) 3
*
_______
80,748
. " #
(W4) (17,164) 2
/ !
(W3) (39,040) 2
; !
_______
(56,204)
_______
24,544
" #
(68,000 — 10%)(W6) (6,800) 1
0
(W7) 600 1
0
_______
(6,200)
_______
18,344
0 # ' "
# (W8) (4,818) 2
___
_______
13
13,526
+ " #& ___
_______
max___
11


() , 31
! " !%
2005 . 0
1
$+ $)

$ $ $ $
1 " 2004 . 60,000 “ 35,900 95,900 ½
1
10,000 10,000 20,000
:# "5 "
0 #&
½
( 13,526 13,526
!)
0 # ( "
1
800 800
" '
(W7)
)
(W8) (200) (200)
& ' ! ½
(3,400) (3,400)
% ½
( - )
#
_______ _______ _______ _______
____
31 2005 . 70,000 10,000 46,626 126,626
_______ _______ _______ _______ 5
____
1 ½ 2½ 1 max 4
____




1122
© Accountancy Tuition Centre (International Holdings) 2006
() 31 2005 .
(

$000 $000 0 1

.
(96,900 “ 18,340 “ 19,640) (W5) 58,920 ½+½+1
(6,000 (W7) + 9,000) 15,000 ½+½
2
(8,000 “ 1,600) (W4) 6,400 1
#
_______
80,320

½†
(W2) 42,400
# (74,800 “ 6,000) (W1) 68,800 ½
% "& '
½
57,440
% '
_______
168,640
_______
248,960
_______

#
$1 70,000
'"
1‡
$&
10,000
!
46,626
" #
_______
126,626
!
½
10%- ( ) 68,000
& &
(W8) 11,478 1
'
_______
79,478

!
1
# (37,400 “ 324)(W3) 37,076
/ "& '
1,700 1
0
4,080
# ½
_______ ____

11½
42,856
_______ ____

max 10
248,960
_______ ____




†& !
‡& & "!




1123
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 - 0$ 19+9 6 0$90 % . 9:6

(1) &

$
232,600
0&
“0 » (6,000) ½
' &
(14,100) ½
( 5
_______
212,500
_______

,
: ,
, !
« », ,'
1 '
. .
4 1 1
, 1 1
$6,000.

,
' 1 - $
$14,100 # .
( (

(2) #

$
½
127,500
30,940
39,100 ½
0 &
½
(700)
#
“ »
! ' & ½
____
2
(6,000 — /3) 4,000
2
______
(42,400)
" (W5) 15,712
& 1
_______ ____

3
131,752
_______ ____


(3) 8 ! "

$
½
37,400
0&
" (W5) 1,964 ½
&
/ "& & '
($2,700 “ (Kr5,940/2.5) = $2,700 “ 2,376) (324) 1
______ ____

2
39,040
______ ____




:
, ! $ 1
,
$ 1
.
1 $ $ (




1124
© Accountancy Tuition Centre (International Holdings) 2006
(4) ! "

$
½
13,600
0&
(W5) 1,964 ½
&
(8,000 · 5 1†
) 1,600
& " &
_______ ____

2
17,164
_______ ____




†½& +½& !

:: & '
, !
,
# 5 ' #
.
& #" " & '

(5)

(96,900 “ 18,340) — 25% = 19,640 1
# 19,640 — 80% = 15,712 ½
*
½
19,640 — 10% = 1,964
; !
1& ½&
$ # ' & !
! !

(6) (10%- )
, &

: 0 !
, !
$6,800, &3
' # & # "
$1,700 ' #
.
"& #

(7) " //
, &

:
, ! (
.
$ # $ #
$600, .
$ 1
$ $
$ 1
, «!$ » # ( (
1.
(' (




1125
© Accountancy Tuition Centre (International Holdings) 2006
(8) 1

$
'
10,200
*#
( ) 200 ½
&
!( ) 1,078
(" 1½
______
1
(38,260 — 30%) 11,478
*#
______

( ) 4,080
( &
(340) ½
/
( . ) 1,078
; "& # ' 1½
______ _____

2
4,818
______ _____




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

<<

. 7
( 9)



>>