好挫折~"~ - 會計
By Quanna
at 2012-02-26T22:30
at 2012-02-26T22:30
Table of Contents
今天考完了東吳會研所
中英文能力測驗先不說
第二節的中會整個讓我寫得好挫折
大概只有第一題關於可轉換公司債贖回部分考前幾分鐘剛好在看所以比較會寫
其他的像承租人將租賃資產再出租給別人的分錄還有其他的(突然忘了)
連原本比較有把握的稀釋每股盈餘也因為只給了收入費用(利息和稅要自己額外再算)而
變得很不確定~"~
雖然下課的時候大家都在討論很難讓我稍微有點安慰@@
審計更是出乎大家意料之外
只有一張單面的A4,沒有選擇或配合,就四題申論一題25分
雖然每題都有寫出一些東西可是總覺得讓人不安= =
最後一節成管會稍為又重拾了一點信心
但有一題分步成本製給了兩個生產部門和完成品期初期末的資料
第一小題要算兩個生產部門期末再製品的成本(FIFO)
第二小題要用加權平均法算期末製成品的成本
信心滿滿的算完後心中有一個關於為什麼出現完成品數量資料卻完全沒用到的小疑問
但馬上又繼續趕著做下一題
直到晚餐時間再度想到這問題時才赫然發現自己寫錯了~"~
阿阿
還剩三間要好好把握了>"<
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會計
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