<<

. 9
( 9)



.
( 1( (
30 2005 .
936,000
“ 0.818. $44,000,
4
$1,000.




1142
© Accountancy Tuition Centre (International Holdings) 2006
(4)

$000
½
1,000
"
" (3,000 “ 1,000 “ 150(W1)) 1,850 ½+½
*
(1,703 “ 118 “ 240 “ 269(W1))1,076 ½+½
0 &
(160 “ 60 “ 25(W2)) 75 ½+½
“““““

4,001
“““““

) ! *! $
+, +-

(5) /

:2
, ! # $,
($118,000)
$ 1
.
' 4 1 (
. ,«
( $» 1
.
$ 1 # $


$000
' ($32,000 — 5) 160
118
* " #
“““““
42 ½
0
“““““

) = 5 — (5+1)/2 = 15 ½
*

$

$000
6
5
½
2005 42 /15 14
1½ ( 0;)
(118 + 14 “ 32) 100
" 1
30 " 2005 .




1143
© Accountancy Tuition Centre (International Holdings) 2006
(6) , . ! .

: $60,000
, ! 1 $ 1
, $60,000.
1
,
1 $ (
1 $.


$000
1
½
' 2006 (30 — /1.1) 27
0
' 2007 (30 — 1/1.1 — 1/1.1) ½
25
0
“““““
1
52
“““““

:* ' # (#
, !
:
(

$000 $000
Dr 8
Dr 52
1
Cr 60
-

(7) "

:8 " " 1*2 38
&
, !
36 « »
, 1*2
! & 1
, ,(
#
" #& ". 5 " #
$36,000, $44,000, $8,000,
" #
$36,000.
' # # &(


(8) .


$000 $000
(9)
%
" (3% — $300k)
($600 — 5%) (30) (39)
0 &




1144
© Accountancy Tuition Centre (International Holdings) 2006
38 )8

(a) & &

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

& " 1+
". &
.
" (!
,
*( " (! # #
1
, 5 -7 &, -/ .
" # 1

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

. 1
/ "& # " "(

: ,
, ! $
.
1 $- $ $

,
/ #& ! "
:
! &" " "

1
% % '
/
/ !
1
,
9
, ,
( & ___
) " #. Max 6
___
() (IFRS) 5
+#/

(i) ,
. 1

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

' # " '
.
"

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

.
$ " '

" " 1 mark
each
.
(
criteria
0 " " '
( # ).
&


1145
© Accountancy Tuition Centre (International Holdings) 2006
-
' ", ' & &
,
& )
'.
& "
____
',
% ", ! " " &
Max 6
, & # ! & ____
- .
"

(ii) *

, «: »
/ ' # "! ! ½ +1
+1
$6·3 ., -5
"( )) (!
' ":

’ ½
;
0 # ( " # &
’ ½
0 # " (
.
" #

«: » , &: ½
' ) #

’ ½ '"
($4 .), ($7 .)
! (
' " ($3 .);
"#
"
’ 5)) #, "( "
'"

($0·9 );
’ " ($12 );
# " ' ____

’ , ($3·6 ). Max 6
"( " ____



() " : &

1 " 2004 .:

’ 1
$58 .
' # ' # &
(50 + 8);
’ 1
$8 .
%' # & &

# $2·9 . ($58 · 20).
& "& '

31 2005 . $1 ., $9 .
& ' #

. ":

’ $200, ,
! "& # & ' #
& ) "!
!;
’ $300 & # " ! '
;
# #
’ $500 & " ! & ! (!
.
! ' ' # 1
'
31 2005 . $55·9 . (58 ____
“ 2·9 + 0·3 + 0·5). Max 7
____




1146
© Accountancy Tuition Centre (International Holdings) 2006
39 3+0

(a) , 31 2005 .
! . . " !% 0 2

$000 $000
. &
42,409 ½
0 # ' "
:
/
5,862 ½
& "
½
(1,540)
0 # ' !
½
1,177
0
½
(817)
!
½
1,602
$& ' ( 1
(600 “ 500) 100
$!
½
(26,631 “ 24,065) (2,566)
; &
½
(18,922 “ 13,238) (5,684)
; & '
; # & '
1
(16,699 “ 534) “ (20,324 “ 720)) (3,439)
““““““
37,104
% ' " #
(W2) (1,691)
0 1½
(W3) (8,920) 1½
#
““““““
26,493
7 1 $

. &
(W1) (24,231)
0 ! 4
½
3,053
0 " ' !
½
(876)
0
½ + 1½
(817 “ 671(W5)) 146
0 ! !
““““““
, (21,908)
7 1
$

. 5
(W6) 6,800 1½
0 "
½
(17,824 “ 24,068) (6,244)
0 &
½
(532)
0 ' )
““““““
24
7 1 # $
““““““
4,609
+ ;.9: +9 9 ' ! !5
(4,749) 1
%' !5
(2,224 “ 6,973)
““““““
(140) 1
%' !5
(3,689 “ 3,829) ““““““

____
"& )
† ,
22½
'
* ____

Max 19
____




1147
© Accountancy Tuition Centre (International Holdings) 2006
$ *+9 -
% 9 '
#" ' .

(1) “ !
$000 $000 *=½ '
†=1
88,864 *& 5,862
*# ‡=1½
†0 (17,395 “ 7,123) 10,272 *. (3,053 “ 1,540) 1,513 (W4)
‡2 (W4) 1,091 117,411
" *#
*/ 328
& 4(β)
# (βal) 24,231
0 &
“““““““
“““““““
124,786
124,786
“““““““
“““““““

(2) , &
* =½
$000 $000
'
** # 720
(βal) 1,691
0
*0 1,177
! 0;
*0 , 328
& max
** # 534
“““““
# ! 1½(β)
“““““
2,225
2,225
“““““
“““““


(3) 1
* =½
$000 $000
'
** # 10,130
(βal) 8,920
(7,323 + 2,807)
** # 1½
* 10,528
0;
(7,989 + 3,749) 11,738
““““““
““““““
20,658
20,658
““““““
““““““

(4) ! 5
* =½
$000 $000
'
* 532 ** # (508 + 1,628) 2,136
! '
** # ( ) 1,091 1½
(624 + 2,071) 2,695
“““““ “““““
3,227 3,277
“““““ “““““

(5) &
* =½
$ $
'
** # 4,926 1½
*0 876
671 ** # 6,473
%'
( ) “““““ “““““
!
6,473 6,473
“““““ “““““



1148
© Accountancy Tuition Centre (International Holdings) 2006
(6) ,
. ! &

$000
1 " 2004 . 24
-1 "& 6 4 ½
:# (
______
28
“1 "& 7 4 ½
. (
______
31 " 2005 . 32
______
½
, $6,800
% '
- 4 — $1·70

: ((32,000 + 8,800) “ (24,000 + 10,000)) $6,800 1½

() , &'

, 31 2005 .
( &' !%

/ " #& "

— 3/12 — 2·5/2·4(W)
28 7,292 1 + ½+½

— 9/12 ½+½
32 24,000
“““““““
31,292
“““““““

$
½
7 @ $2·50 $17·50
½
1 @ $1·70 $1·70
““ ““““““
8 $19·20
““ ““““““
½
1 $2·40

$31,881 ½
0 #

31,881
& " #
______
= 101·90 & 1
31,292

, 31 2004 .
( &' !%

— 6/7— 2·4/2·5 = 106·80 &
= 129·80 1+1
0 #
____
& 2004 .
8
____

max 6
____




1149
© Accountancy Tuition Centre (International Holdings) 2006
40 341

(a) , .

)

, 2
. & &
,
(! & ( " #
.
# "& #



2
,
. & & &
,
(! & ( " #
.
# "& #

)

"& # " ' ". 1
___

5
___




1150
© Accountancy Tuition Centre (International Holdings) 2006
() ! .

)



$ $ $
120,000 100,000 20,000
" 1
262,000 163,750 98,250
' # 1½
79,800 62,300 17,500
0 & ½
27,600 30,000 (2,400) 1


26,100 26,100 ’
33,320 * 34,000 (680)
% "& ' # 1½
(— 100/98)*
8,900 8,900 ’
%'

!
(19,400) (20,000) 600
/ 1½

!
(19,700) (19,700) ’
/ "& ' #
(8,500) (8,500) ’
7 ) 1
(8,600) (8,600)

$& 1
“““““““
124,670
“““““““
30%
" 1
“““““““
37,401
"& # '
“““““““


1
$
@ 30%
$
1 " 2004 . 32% 16,794
'
2
/32 ( 0;) (1,050)
/ & 1
“““““““
15,744
30% — (20,000 + 800) 6,240 1
15,417
"! ! (" ½
“““““““
30 37,401
' "
2005 . “““““““

____

12½
____



Max 10
____




1151
© Accountancy Tuition Centre (International Holdings) 2006
()

: ,
0 &
," "
) " "( & (
.
' # '
2003
87
½
/580 = 15% (
* #& 5 # & ").


:% ,
, ! 1
, ,
1
.( , ,
$
.)

1

$000
( ) 87
. (" 1
1
# () ) (87)
* &
_____
0
0 #
_____

#!
*! 7/2
$000 $000 ½ 1 $*
*0 87 *. 60
&
*0 87 *0 & 87
& " &
27
*#
““““ ““““
174 174
““““ ““““
27
*#


= 27
# ! ' ! 2

2004
372
½
/620 = 60%
* #&

- 632 (372 + 248 + 12)
!& & "& " ½
½
600, , 32
& ' #
.
& (

1

$000
(600 — 60%) “ 87 273 ½+½
.
#( ) (305) 1½ (β)
* ("
_____
½
( # 32) (32)
; & #
_____



1152
© Accountancy Tuition Centre (International Holdings) 2006
#!
*! 7/2
$000 $ ½1$
*
27 *. (370 “ 60) 310
*#
*0 297 *0 305
& & &
(372 “ 87 + 12)
*0 & 273
"
18 ““““
*#
““““ 615
615 ““““
““““ 18
*#


= 18
# ' ! 2


2005

:% 100%,
& & #
, !
28 (620 “ 580 “ 12). , ,
& 1
, .
1 $ - 1

1

$000
(620 “ (273 + 87)) 260 ½+½
.
½ + ½ +½
# (580 “ (305 + 87) + 12 ) (200)
*
_____
60
0 #
_____




$000 $
208 18
(580 + 12 “ 297 “ 87) (620 “ 370) 250
260 200
““““
““““ 468
468 ““““
““““




: 2005 .
.
-



12
___

Max 10
___




1153
© Accountancy Tuition Centre (International Holdings) 2006
1154
© Accountancy Tuition Centre (International Holdings) 2006

<<

. 9
( 9)