<<

. 8
( 9)



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1126
© Accountancy Tuition Centre (International Holdings) 2006
33 $ 3 3#

, 31 2005 .
! . . " !%

2
# & ! " . " & 0




: $000 $000 $000
"( ) 2,684 ½
0 # ' &
:
/
“& " (W1) 140 1
&
“ (W1) 466
& 1½
½
(W1) 146
; '&
½
(W2) (200)
& " # !
1
, (204)
. && "&
1
"
, (442 “ 204) 238
0 !
_____
3,270
" # & "
1
(1,778 “ 1,335) (443)
; &
1
(1,590 “ 1,401) (189)
; & '
(1,131 “ 1,384) (253) 1
; # & '
_____
2,385
% ' " #
(442 + 42 “ 32) (452) 1
0
(W4) (626)
# 2½
(50 + 200 ) (250)† 1
% '
_____
1,057
+ ' !
" #

. &
(W1) (150)
0 & 1½
" (W1) (1,382)
0 & 1½
(1,173) ½
0 !
1
, (W1) 289
% ' '&
(W2) 286 2
0 #
½
204
!
____
(1,926)
. 5
(W3) 550
. ! 2½
_____
(319)
7 % . " ":
(207 + 85‡) 292 1
. ": !
_____
(204 “ 231) 1
(27)
. ": &
_____
27
†. , .
1 ( # $
Max 25
‡. .
( 1 4 1
.
1 $



1127
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -

(1)

$000
"“
" #" #/
½
3,000
*#
½
250
0
(3,400) ½
*#
_____
“ (150)
$& '
_____

0 & #" #
½
2,134
*#
½
(850)
.
½
(2,666)
*#
_____
“ (1,382)
$& '
_____
& !
" (1,290 “ 1,150) 140 ½+½
*
½+½+½
(791 “ (740 “ 415)) 466
0 &

# $435,000 " (850
# “ 415 & ).
#" "
$146,000,
" & & ' #
$289,000 ( # 435 “ 146).

(2) ,

$000
½
“ (212)
*#
½
“ (340)
½
200
& ", " #
“ 170 ½
*#
½
“ 468
___
, 286
$& " (" ' !
___




1128
© Accountancy Tuition Centre (International Holdings) 2006
(3) 8 &

,5
& ) ' " ! &
, :
' ! !

$+ $ *

$000 $000 $000
(1,700) (100) (70)
*#
(250)
0 &
1 10 (170) 170 ½
:#
½+½
( . ') (170) (510)
/ "
½+½
2,400 800 150
*#
_____ _____ _____
“ ,
$& '
360 190 #
_____ _____ _____
1½ 1
$
680,000
" #
(680,000/100 — 25) 170,000
0
510,000
!

(4) 1

$000
½
(624)
( #
½
(680)
' #
½
(884)
$! # " !
½
816
( #
½
746
' #
___
“ (626)
$&
___




1129
© Accountancy Tuition Centre (International Holdings) 2006
34 / +1

(a) ,
7 " .

.

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

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

' # $

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

*( # ! &" ! ! " #
.
! )

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

)$

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

, ,
2 " # "" " # & #
,
" ) " " #& "
.



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

%" " # )
" ( 5)) " " 5
.




1130
© Accountancy Tuition Centre (International Holdings) 2006
½ '
# # "" "
1 '
' ) ' "!
.
Max 3 '
# # # # ", !
Max 8
, .
& "& # ! & ' ___


() 37
+#/

(i)

“5 , 1½
$
& "& # 5
, ' " #.

1
“5 , " "
*
:
( & "

½
, ;
" #
½
.
"5 " #
___

Max 3
___
(ii) $

, 1
9 # # "& #
.
' # ' &

-
& " # 1
' " ! & # &&
1
&' # ___
.
"& #
Max 2
___


(iii) *
1
,
$& & ' # & #
1*2 37.
" " ( & "

@ & "& # & &
,
# ":

, ½
) # &
, , (:
"( #

’ " # #;
½
’ & ' "; '

’ ,) ,
' max 2
" "&
;
( !
’ , ,
&
’ (




1131
© Accountancy Tuition Centre (International Holdings) 2006
1
,
& ' " !, &
# &
( "5 4" " !
, .
! &

$ & "
, :
& ! "& # "

( , 1
&
)
'

&, 1
4" !! !
, ,
&# !, & ' "
.
" # &

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

(i)

, «2 »
% ( "# '
.
"# "& # ( & '
1
, «2 »
# #& " ! #
.0 5 .
5 ! "" " #

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

2
',
% " # (! ! "
" 10%, $417,000 ($100,000
#&
+ ($100,000 — 3.17)).

1
1# )& ! &
$400,000.

«2 » ,
' & # & 5 1
!. ___

Max 5
(ii) “6 # » ___


3 1
% ' # ' 1*2
« # & # ' "" "
0 $».
.
& !

:, " 3 37,
,"
, ' ( $
.

3 , («2 ») 1
1*2 # & #
) "& #
(« ) »), 30 2005 .
(

1

1132
© Accountancy Tuition Centre (International Holdings) 2006
«2 » # & # "& # (
«) », « )»
" # )
.
" "& # &

«2 » ,
' & # "& # "( " ( 1
, , ,
& ' ",
.
& # 4 " &

$750,000 1
05 ' #"
# & "& # ".

% & ! ! 1
___
& ".
Max 4
___
35 , +

(a) , .

:“ ”
, !
“ ” ,
' 1
.
-$

29 2005 . :
% '& & 5

’ ½
# ' ' # &
, " 31 2005 .;
!&
’ ½
.
& ' # (

$1.6 ($8 $6.4 1
0 # '
) ,
' # !&
" 31 2005 .

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

1
0 #, "& " ( &
" '
(1*2 16 « »),
# &
(1*2 18 «. »).
' #" &

0 "( " & max

( ) #(
# & ' #
16),
1*2 ' #
!.

1
$2.6 ,
0 #& ' # #
! !.

1




1133
© Accountancy Tuition Centre (International Holdings) 2006
. (
# ". 0 ' # 5))
,
#& & ' #& )
.1 , ,
# ' &
.
( & ") &# &
,
#, "5 "
.
'

, " 31
0 ' # ' # & max

2005 ., ..
"& #
,
"# ' # (
(1*2 10 «* »).
"

31 2005 . 1
9 " ' ! '&
, «0 » ' &# & ' #
$8 .

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

1
«0 »( )
. & ' #"
(1*2 16).

, 1
. & & # '
25% .

" & "& ' # 1
____
, 2002 ,
& ! "
max 7
.
# ( #" ____


()

, , " «0 »
/ "" " # max

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

50 , 1
% " '
" #, ' # !
(1*2 1 «0 »).
)

1
«0 »
.& ' # " ! "#
' ( ' # &
". (. ,
"# ) "
' (1*2
' ) #" ( " "
5 «. , (" " '
.)
0 ( " " # #»),

:* ,
, ! 1
, , $
, ,
' 1
, .
#



1134
© Accountancy Tuition Centre (International Holdings) 2006
1
/ & " #& "
.
& " # # #& " "
! "!, "" "
( 1*2 16). . 5 & ".

, , 1
#
.
!& ' !

1*2 40 « ( 1
" #», ! " &#
" ' #), ' "#
«0 ».
" & !

40 1
9 " # # 1*2
( # '#
), ,& ( &
, ' #
.
!&

16, 1
9 " 1*2
(
' # &
).
" &

! #, ( ' &# &
( ). ,
(
" 1*2 40:
! '

’ 1
! # # #;
’ 1
,
) "& ' #
(
" #
).
&

1*2 ( , 1*2 16 40) & " & # 1
____
.0 5 , «0 » , ' '
max 6
.
# ____


()

« »- , , 1
& ! ' 5
.
' "

2005 . " " " , 1
; # (
(1*2 10 «*
) "
»), 31 2005 .
( #
.
&#

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

1
« » ' # &'
, ,
! " ' #
, " 31 2005 .
' !&

, 1
0 ! ! "& !
(
' ' #& ' & ' '
).

1135
© Accountancy Tuition Centre (International Holdings) 2006
1
" «0 » ,
/ ' "#
« »
' #"
( « »« »).
' "

,
/' ' #" 1
, ,
(" ' ! & !&
1
, (1*2 36 «*
& '
»). 0 5 ,
" &( " " '
.
' #

, « » :
9 ' # '

½
' & # ' "
;

( 1
& ( " # " &
& & '
#& ")?

#« » « » 1
" "
.
& ' "

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

10
6" " & " & ! 1
½
,
' & ' #" ' " '
.0 ,
# # #& ""
1
(
& # "5 ! ____
) “ 1*2 38 «
' # ' # max 6
». ____



() !

$0.9 ($2.9 - 1
& & #
$2 ) &# & ", 5 ' " #
#, .
&

1
$ & ' & '
,
! "" " ( & ",
#& " " " &
! (1*2 16 “ »).
(!

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

,
$ # & 1
(1*2 8
' &
1
«; , »).
" & ! ! !
.
# & "& "" " &
,
! ! "" "
.
& #



1136
© Accountancy Tuition Centre (International Holdings) 2006
«0 »
$ & " max

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

,
% ' # & " " & 1
____
, ,5
& & & & (
max 5
.
5)) #& ____


36 )

« » 31 2005 . 1
0

$000 $000

(W3) 143 3½
½+½
" (470 + 190 + 50) 710
# (1,260 + 410 + 90) 1,760 ½+½
'
(505 + 130 “ 10 + 2) 627 ½+½+½
0 &
(W6) 350
& ( 1½
½
32
0
““““ 382
““““
3,622

(426 + 127 “ 5) 548 ½+½
# (649 + 289 “ 10) 928 ½+½
% "& '
½+½
(198 “ 3(W5)) 195 1,671
% '
“““ ““““
5,293
““““
#

½
$1 2,400
'"
½
800
!
½+1
(140 + (50 — 75%)) 177
$&
4
# (W5) 728
/ " "
“““““
4,105
(W4) 247 5
%

!
½
8%- ( 2010 .) 200
&

!
# (472 + 85 “ 8) 549
/ "& ' ½+½
½
) (17 “ 2) 15
½+½
(151 + 26) 177 741
““““ “““““
5,293
“““““




1137
© Accountancy Tuition Centre (International Holdings) 2006
______
! " # 27½
______

Max 25
______




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

(1) % 9 '
.
# '
25%
. %" #
300 100
/400 /400

= 75% = 40% & (
( #& ")


%


(2) « »
7
**
) ()

$000
$000 $000
0
400 400
1+½
0
200 200
!
(40)
250 290
" #
(10)
90 100
$& ½+½
( ' #)
½
(30)
“ 30
$&
(& )
1
# ((30 — 1/3) — 50%) (5)
(5) “
& "
1
(10/5 ) 2 “ 2
/ &
____
____ _____
(83)
937 1,020
____ _____ ____
3½ + 1½
(W5)
(W4) (W3)

9
** .
! ! $



: $100 .
, !
- $ 1
( 20 . ) 31 2005 . -, ,
1
$10 .
4

! 1 $
$40 ., « »
$
$50 . 4 1 -
$10 .5 , $2 . .

1138
© Accountancy Tuition Centre (International Holdings) 2006
« »
7
**
) ()

$000
$000 $000
0
250 250
½+½
0
90 90
!
160
460 300
" #
25
1
(6)
# ((40 — /125) — 75%) (6) “
& "
____ ____ ____
154
794 640
____ ____ ____
1½ ½
(W5)
(W5) (W3)


(3) « »
$000
1,025 ½
* #
«. »
* # " ! !
½+1½(W2)
«% » " (75% — 1,020 (W2)) (765)
____
260
,
1 (
½
(117)
(
____
143 3½
____

« »
$000
½
288
* #
«. »
* # " ! !
½+ ½
« » " (40% — 640 (W2)) (256)
____

( « ») 32
____

(4) %
$000
«% »
* " # !
(W2) 937 3½ (W2)
½
% 25%
" # ! !
____
234
1
(50 — 25%) 13
%" #
___
247 5
___




1139
© Accountancy Tuition Centre (International Holdings) 2006
(5) 31 2005 .
$000
«. »- 858
" # &
; !& '
1
(52 — 1·3) “ (52 — 1·24) (3)
½
# (50 “ 40) (10)
& "
% " «. » ! "
½+½
! «% » (75% — (83)) (62)
% " «. » "
½+½
« » (40% — 154 (W2)) 62 ½
(117)
'"
____
728
/ " " # 4
____
(8) '« »
&

$000
288 ½
* #
«. »
%" "
1
« » (154 (W2) — 40%) 62
____
350
____
« » « »
1
(794 (W2) — 40%) 318
(
½
32
____
350
____
37 81 4

(a) ! " "
1
, 30 2005 .
! " " !%

$000
(6,086 “ 60 + 52) (W6) 6,078
. ½ +½+1

# (W1) (3,517)
*
_____
2,561
. " #

(W2) (273)
/ !
½
(690)
; !

(W3) 24
0 !
1
(W8) (39)
2 !
_____
1,583
0 # '"
# (650 + 7) (657) ½+½
_____
____
926
+ " #
15
““““ ____



Max 12
____




1140
© Accountancy Tuition Centre (International Holdings) 2006
() (

30 2005 .
( 1

$000 $000
*/ .
*
(W4) 4,001 3½
½
(& ) (W7) 36
# &
1
(400 — 97·5) (0 1) 39
______
4,076

*
800 ½
% "& ' #
1
(W5) 100
)
½+½
(408 + 52) (W6) 460
0 & &
½
55
% '
___
1,415
_____
* 5,491
“““““

** * .9 -A / 0 : 6 9:?* .
*
1,200 ½
½
# (1,292 + 926 . # (a)) 2,218
"
______
3,418
* !
3%- 300
5%- 600 ½
&
___
900

* !
# (500 “ 1 (W3)) 499
/ "& ' ½+1
½
15
0 &
½
9
% "
½
650
#
___
1,173
_____
5,491
“““““




1141
© Accountancy Tuition Centre (International Holdings) 2006
1
, !
$
( !
1 " 2004 . 30,000
* " #
(400 — (82 “ 75)) 2,800
; "& 1*
1*
((400 — 97·5) “ 82) 6,200
; "& '
_____
30 " 2005 . 39,000
* " # ____
“““““
15½
____

% ! ! & !# & !#
' (
Max 13
#
____




$ *+9 - 0$ 19+ 6 0$90 % . 9:6
.
% ' # '
(1) #
$000
1,200
2,690
0 & & 1
:& (800)
1
-& " (4 “ 1) — 5% 150
& ½+½

& &
½+½+½
(1,703 “ 118 “ 240) — 20% 269
1
(44 “ 36) 8
* & &
“““““
3,517
“““““
(2) ! "
$000
248 ½
0&
“ (160 “ 60) — 25% 25
& 1
“““““

273
“““““
(3) , ! & "
$000
;
1
! (400 — 97·5) “ 30 9
# ! &" !'
0 # !& & '
45 “ (36/0·818) 1 1

(W5) 14
0 )
“““““

24
“““““

:," 21 « »
, ! $ (
, , (,
1 $

<<

. 8
( 9)



>>