中會申論題答案 - 會計

By Mia
at 2013-08-29T11:17
at 2013-08-29T11:17
Table of Contents
請教各位大大:
關於中會申論題第三題,小弟目前在網路上看到三家補習班的解答似乎都不太一樣,
哪家解的是對的阿? 如果其中一家答案是對的,那照另外兩家寫的答案寫是不是就
拿不太到分數(看起來三家分錄的差異還滿大的)?申論題的給分標準為何呢?
以下是解答的連結,請大大們給點意見,謝謝。
志聖: http://www.easywin.com.tw/AD/102/0823/index.html
孔王: http://cpa.get.com.tw/answer/
名師: http://meanscpa.com.tw/admin/upfiles/2013-08-28-01-26-05-1.pdf
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By Brianna
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倒覺得孔王才是對的,另兩家都沒有考慮到利息!

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當年底攤銷吧!

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