有人覺得今年會計師中會是大刀嗎 - 會計

By John
at 2012-08-27T23:33

Table of Contents

當題目一發下來看到第一題計算題要編綜合損益表就囧了

平時分錄寫太多一看到編表一時轉不過來

選擇題每一題題目至少也有三四行看得佶屈聱牙

考場內看到一個個提早交卷的剩下來的都很安靜的坐在位子上

跟早上的成管會飛奔打計算機的感覺完全不一樣

中會考完離開考場感覺每個出來的人都心照不宣似乎不想回憶

當然自己準備的方向不對準備的不夠是主因

只是難免想到去年六百多個新科會計師及格今年斬大刀

反正..只不過是明年再來罷了呵呵

--

Tags: 會計

All Comments

By Olga
at 2012-08-30T06:38

我等這篇文等好久了..一直不敢承認自己是廢渣＝＝

By Audriana
at 2012-09-03T05:22

我有一種是"會計閱讀智障"的錯覺 XDDDDDDDD

By Mason
at 2012-09-07T12:10

不知道今年中會平均分數會不會跟會研所考試一樣= =

By Olga
at 2012-09-11T09:20

EPS那題太浪費時間了...寫了還不一定對其他我覺得還好

By Madame
at 2012-09-14T18:26

推T大,我也是看過去..然後..,你到底想表達什麼＝＝

By Hedwig
at 2012-09-15T21:34

選擇題陷阱不少尤其重估價算所得稅那題

By Lily
at 2012-09-16T11:55

我也覺得自己廢渣@_@

By Candice
at 2012-09-19T01:26

那題答案是? 另外有補習班解答嗎

By Regina
at 2012-09-19T23:40

同一樓...明年再見

By Charlie
at 2012-09-23T02:53

那題之前有重估過所以帳上有所得稅負債原本200萬變50

By Noah
at 2012-09-24T19:37

超難QQ

By Suhail Hany
at 2012-09-25T03:21

EPS那題是申論算簡單又多分的,可是粗心錯了..希望斟酌給多點

By Hazel
at 2012-09-27T20:47

所以是b借DTL150萬喔……@_@

By Isla
at 2012-10-02T05:09

退休金花掉比較多時間，其次是EPS....

By Olga
at 2012-10-04T20:59

中會超難...第一題研究所考過...

By Barb Cronin
at 2012-10-05T16:47

自己評估沒辦法到60 就提前出來了埃~~~~~

By Elvira
at 2012-10-06T02:34

我個人覺得高會是，中會還好。高會難度比去年高。

By Bennie
at 2012-10-07T14:08

我覺得我回到研究所考試的感覺了...高會比中會難+1

By Ophelia
at 2012-10-09T19:39

大家EPS算多少.......

By Rae
at 2012-10-14T12:00

減損是35319；迴轉是32790嗎

By Thomas
at 2012-10-16T09:54

EPS須要照報表列示繼續，停業，本期嗎

By Rachel
at 2012-10-17T14:45

退休金成本是1408800嗎應計負債是1588800嗎

By Bethany
at 2012-10-18T18:34

退休金、公司債同樓上希望是對的

By Cara
at 2012-10-21T08:25

By Charlotte
at 2012-10-22T06:35

CA 550000 LA900000 CL280000 LL320000
連申論二都寫不順@_@

By Rae
at 2012-10-22T18:29

看來不是一起過就是一起死了Q皿Q

By Charlotte
at 2012-10-25T04:08

申論二是偶申論不要掛蛋的關鍵ㄝ!!....XD

By Joe
at 2012-10-29T21:53

嗯...退休金不太一樣~~~QQ 再邊緣好害怕..

By Hamiltion
at 2012-11-01T02:43

看到一三題就直接放棄了完全沒念IFRS 我完全靠以往印象去考

By Dorothy
at 2012-11-01T14:39

那請問申論二有大大分享擬答嗎

By Catherine
at 2012-11-04T21:23

申論二三五(迴轉32789)跟p大一樣，要過一起過要死一起死了XD

By Ula
at 2012-11-06T09:53

有人願意分享一下申論四嗎？不敢獻醜>< EPS幾乎沒對過QQ

By Daniel
at 2012-11-07T16:40

雖不能同年同月同日生，但願同年同科過啊QQ

By Mary
at 2012-11-09T23:22

基本eps分母是5166667嗎#_#

By Irma
at 2012-11-10T01:35

1.29 跟1.19嗎........

By Ula
at 2012-11-13T14:00

不須要分別列示繼續，停業，本期的eps喔……gg了

By Genevieve
at 2012-11-17T19:04

我的是1.35和1.19
我有分別列耶XD 但有點亂算:p

By Megan
at 2012-11-18T20:16

1.36 1.24

By Franklin
at 2012-11-23T08:40

明年再戰T A T

By Anonymous
at 2012-11-25T23:00

我也分別列，但最後的淨利是1.36 1.24………嗯算了QQ

By Belly
at 2012-11-30T15:32

算了QQ 但沒關係我們有二三五!! (哪來的自信XD)

By Sandy
at 2012-12-05T03:48

等解答吧，好疲累的一日

By Joe
at 2012-12-05T13:18

呵呵~ EPS那題跟我筆記本一模一樣出出來改數字而已

By Emily
at 2012-12-07T22:06

那請問可否分享解答

By Connor
at 2012-12-09T15:18

EPS認股權、可轉債及併購時點都並非期初，故未轉換部分是否
考慮期間限制??

By Damian
at 2012-12-12T05:11

我不太懂今天考選部找這些老師出這樣的高會跟中會何用意

By Rebecca
at 2012-12-16T15:28

覺得去年過太多所以今年考難一點那對今年考的不就不公

By Yuri
at 2012-12-17T21:10

好像是習性，如果去年比較簡單的話，今年大多會比較...

By Christine
at 2012-12-18T15:22

一個證照性的考試怎麼開放後變簡單後現在反而走回頭路了

By Enid
at 2012-12-22T20:51

未轉換，轉換前計入稀釋;轉換後計入基本，應該都要考慮

By Delia
at 2012-12-23T01:10

偶覺得固定比率制較好各科60 大家平均都要2~3年才能考完

By Xanthe
at 2012-12-26T23:47

我的未轉換部分意思是如5/1認股權部分，即使未轉換，也只存

By Oliver
at 2012-12-30T21:42

在8個月，其次公司債以依此類推，不知這樣想對不對

By Todd Johnson
at 2013-01-04T12:51

期初存在視同期初轉換、期中發行視同發行日轉換

By Carolina Franco
at 2013-01-05T03:38

中會98年1773人及格，99年282人，100年1173人

By Isla
at 2013-01-07T18:39

都是一年簡單一年難，今年考不好的，要好好把握明年

By Wallis
at 2013-01-10T07:26

這題或有發行股份在計算DEPS時從併購日開始算

By Rosalind
at 2013-01-12T16:12

因為不是1/1就存在

By Rosalind
at 2013-01-14T00:54

中會超難+1，靜待補習班申論解答出來開獎......

By Iris
at 2013-01-17T17:52

或有股份於DEPS要視為從7/1給予吧，乘以6/12嗎

By Anonymous
at 2013-01-21T06:40

對完考選部答案選擇錯6題 EPS跟第一題放棄應該可以70幾

By Eartha
at 2013-01-24T10:11

請問大大有申論二三五之答案嗎^^

By Madame
at 2013-01-27T08:40

我觀念跟大家差不多不過算出來差很多哈哈

By John
at 2013-01-30T03:29

v兄觀念是對的

By Vanessa
at 2013-02-01T06:29

中會核爆!!! 明年努力+1

By Dinah
at 2013-02-06T02:49

合併或有股份是隔年7月才給耶就算當作合併時條件已達成

By Kelly
at 2013-02-07T16:42

也是隔年的事不用算他的稀釋性吧

By Steve
at 2013-02-09T15:26

當然要計入或有股份阿,以期末股價來判斷

By Emma
at 2013-02-13T13:48

基本不用但稀釋要

By Vanessa
at 2013-02-16T03:03

要計入唷!!公司若有或有發行股份，如於期末所有未全部達成

By Candice
at 2013-02-16T14:57

則在計算DEPS時，應假設期末情況可維持不變至合約到期日止

By Brianna
at 2013-02-17T15:03

(或有期間屆滿)，估計或有發行股份，該貨有發行股份，
視為期初(或較晚合約日)即已發行~
要看合約日

By Sandy
at 2013-02-17T17:21

如果期末條件有達成視為期初發行問題是隔年才給練習的

By Barb Cronin
at 2013-02-18T19:18

題目都沒限制給予日期所以加入稀釋這題有應該有差吧

By James
at 2013-02-18T23:39

我覺得樓上大大的說法好像很合理，所以視為期初(或合約

By Frederic
at 2013-02-22T01:36

應該就要乘以7/12吧，喔我是指稀釋，基本我知道沒有QQ

By William
at 2013-02-25T07:12

IAS33:52 如同基本每股盈餘之計算，若或有發行普通股已滿足

By Faithe
at 2013-02-28T14:01

條件(即事項已發生)，則應視為流通在外並計入稀釋每股盈餘之

By Ethan
at 2013-03-01T17:32

計算。或有股份應自期初及計入(或自或有股份協議日起計入，如

By Rebecca
at 2013-03-06T03:01

較晚時)。如條件未滿足時，計入稀釋每股盈餘計算之或有發行股

By Freda
at 2013-03-08T02:07

份之股數，應以假設當期期末即為或有期間結束日時所發行之股
數為基礎。若或有期間屆滿而條件未達成時，不得重編。

By Robert
at 2013-03-09T02:26

IAS33:24 或有發行股份僅自滿足所有必要條件(即事項已發生)之

By Hamiltion
at 2013-03-10T15:28

日起，視為流通在外並計入基本每股盈餘之計算。

By Elvira
at 2013-03-13T23:14

所以BEPS的分母是50000000+400000*3/12+4000000/1000*10

By Margaret
at 2013-03-17T16:21

+4000000/1000*100*2/12嗎

By Andy
at 2013-03-18T19:30

應該還有這個 500000*0/12 (雖然他也是0 XD)

By Andrew
at 2013-03-20T00:14

嗯，我省略那個了，只是題目是指解答四捨至小數後二位

By Belly
at 2013-03-23T06:10

我卻把過程四捨五入了……這樣應該有誤差會怎樣嗎

By Christine
at 2013-03-27T04:34

推accguest

By Liam
at 2013-03-27T11:20

或有股份要視為期初稀釋

By Una
at 2013-03-28T03:04

對完孔王手寫沒把退休金清償損失放進組成項目表

By Rachel
at 2013-03-30T07:40

這樣是全錯還是部份給分啊? 全錯的話不含EPS只剩58 GG

By Victoria
at 2013-04-01T09:52

清償損失寫成利益數字對 GG

By Daniel
at 2013-04-02T00:25

我覺得一個老師要改幾百份,不太可能看細項

By Enid
at 2013-04-05T19:55

頂多看最後答案吧@_@

By Robert
at 2013-04-07T16:49

所以數字對，科目接近，應該就對了，除非是問答題

By Oscar
at 2013-04-09T18:17

有人覺得中會選擇14題考選部答案怪怪的嗎?

By David
at 2013-04-10T13:46

我是賭EPS那題了 DEPS錯就GG

By Michael
at 2013-04-14T13:09

選擇14我是算1600萬不知道正確答案算法請高手賜教

By Ula
at 2013-04-17T18:50

14題怪怪的+1
我也1600

By Regina
at 2013-04-19T11:33

14題算1600萬 +1

By Tom
at 2013-04-23T00:09

選擇22題~B沒錯嗎?

By Kyle
at 2013-04-24T13:54

為了興建廠房而取得之土地要算入計入資本化1/1支出

By Edith
at 2013-04-25T09:44

1500+[(200+50+500)+1000*6/12]*10%

By Kyle
at 2013-04-28T08:41

1600+1

By Gilbert
at 2013-05-01T17:57

請問EPS是單獨列示本期淨利的就好，還是要列出三項，謝

By Joseph
at 2013-05-03T15:59

我覺得那三個稅後數字是要考你知不知道控制數的概念
至於BEPS和DEPS還是只各列一個吧

By Ina
at 2013-05-03T19:06

三個都要是從繼續營業為基礎

By Joseph
at 2013-05-05T01:43

退休金內容全對,但最後調節表合計數字加錯,會有部分分數嗎

By Olivia
at 2013-05-09T00:52

天啊,我居然犯了最致命也最不該犯的錯....

By Brianna
at 2013-05-09T18:44

申五已給攤銷後成本，迴轉利益是32789

By Mia
at 2013-05-13T22:56

結果我沒注意到，自己算最後是32790

By Kyle
at 2013-05-16T03:10

這樣子是不是GG了……會有部分分數嗎

By David
at 2013-05-19T21:21

剛剛對完答案,反而是高會過了,中會不太會過,選擇錯太多,申

By Andy
at 2013-05-22T09:39

論退休金又犯了致命的失誤....我崩潰了...QQ

By Agatha
at 2013-05-26T03:42

有人能分享中會申論題的答案網頁嗎？感謝！

By Dora
at 2013-05-30T17:26

樓樓上,我也是~原本以為高會比較慘!結果中會反而更危險..

By Hamiltion
at 2013-05-31T02:56

plzcall 有無給攤銷後成本差別在?

By Edward Lewis
at 2013-05-31T17:59

差1塊錢，我也自己用算的QQ

By Poppy
at 2013-06-04T04:01

我的疑問是32789 和 32790 和題目有沒有給有關係嗎?

By Puput
at 2013-06-07T09:26

會,在計算減損損失及迴轉利益時會有一元尾差...

By Andrew
at 2013-06-12T05:31

不過如果我是改卷老師,不會不給分...因為重點不在這...QQ

By Charlotte
at 2013-06-12T09:52

給之後，代表第一年攤銷數就確定了

By Quintina
at 2013-06-12T20:13

阿災，只能希望部分給或全給了，另有補習班解答了嗎

By Vanessa
at 2013-06-17T02:53

哇...中會eps那一題要列示哦...我只算最後本期淨利

By Kelly
at 2013-06-21T14:51

到目前都沒有補習班放申論完全解答耶……
好想知道eps到底答案是多少……

By Emma
at 2013-06-23T20:18

基本1.94 (0.58) 1.36 稀釋1.70 (0.46) 1.19
有人願意分享嗎@_@

By Hedwig
at 2013-06-26T02:00

基本1.93 (0.59) 1.35 稀釋1.69 (0.50) 1.19 想知道+1

By Kelly
at 2013-06-26T21:07

但plzcallme你的稀釋怪怪的耶 1.70-0.46不是1.19啊@@a

By Emma
at 2013-07-01T18:23

s大是過程四捨五入還是解答，都跟你誤差了

By Dorothy
at 2013-07-04T22:14

最難過還是申五32789我寫32790應該是沒分數了@_@

By Edwina
at 2013-07-08T21:11

不知道耶 @@"

By Oscar
at 2013-07-13T11:57

尾數差1應該還好吧?! 幫你祈禱:)

By Cara
at 2013-07-16T04:23

等成積單了，嗚嗚…

By Kumar
at 2013-07-21T01:18

我是基本1.94,稀釋1.63~然後停業我忘了列..會不會部份給呢?

By Enid
at 2013-07-21T20:22

DEPS1.19部份是有將或有股份考慮一半嗎?我基本是1.35

By Margaret
at 2013-07-24T20:17

稀釋或有股份沒考慮一半所以好像1.14的樣子...

By Enid
at 2013-07-28T04:16

唉，其實稀釋我是算1.19只是智障的以為要從繼續跟停業推

By Brianna
at 2013-07-31T07:37

所以應該是gg了，四捨五入我是從過程取

By Eden
at 2013-08-03T08:59

看來我也是GG了沒列細目...

By Erin
at 2013-08-07T17:57

不好意思，有人22題也寫B嗎??

By Hedy
at 2013-08-12T10:27

22題B+1...，不過我翻一下林正講義，政府罰金課稅基礎
=帳面金額，所以我寫錯了QQ

By Harry
at 2013-08-16T22:47

有人有補習班中會申論解答能提供嗎

By Isla
at 2013-08-18T12:39

罰鍰在稅法不是不能扣除嗎!?

By Doris
at 2013-08-22T21:33

我基本1.35 稀釋1.15 但計算過程中全部四捨五入小數二位

By Linda
at 2013-08-26T03:37

真的須要列示繼續，停業，本期嗎?記得eps都只算本期@@

By Yedda
at 2013-08-27T18:46

基本上如果照課本習題解答的格式改應該是要列

By Cara
at 2013-08-28T15:02

我有找到類似的考題，都應從繼續列出，以反映真實變動QQ

By Susan
at 2013-08-30T11:33

減損差1元可能被扣5分，
BEPS如果對應該有5分吧……一題１５分說

By Faithe
at 2013-08-31T16:48

只寫繼續的eps不知道扣多少……

By Damian
at 2013-09-01T01:41

EPS的基本觀念就是要從繼續營業單位開始算喔尤其考試有給

By Ethan
at 2013-09-06T00:59

補習班出來了

By Zanna
at 2013-09-08T03:55

EPS公職王從繼續編，高點只有本期的，有名師或北一解答

By Tom
at 2013-09-12T00:47

數字不對其他都沒什麼好談 GG

By Anonymous
at 2013-09-16T04:39

大大請問是他們的解答有誤嗎

By Annie
at 2013-09-18T10:12

我是說我錯了我算1.35 1.12

By Michael
at 2013-09-18T19:11

BEPS沒錯吧，四捨五入的差別吧，差在過程或答案取吧

By Mary
at 2013-09-19T06:58

而且這題15分，個人覺得6分9分，或7分8分吧@_@

By Candice
at 2013-09-21T11:53

我DEPS錯啦

By Necoo
at 2013-09-23T18:48

DEPS錯再怎樣都是10分不見吧數字不對更不要提細目沒列

By Caroline
at 2013-09-26T17:14

但你最起碼EDPS對

By Thomas
at 2013-10-01T13:23

高點1.35公職王1.36應該都對吧，這是四捨五入的關係啊，

By Regina
at 2013-10-04T08:24

照孔王的數字是1.354 所以是1.35

By James
at 2013-10-06T13:08

可是公職王是從繼續編起，EPS的精神
不就是從繼續營業單位開始嗎?

By Mia
at 2013-10-07T04:59

然後高點沒編細項……有大大能分享北一或名師擬答嗎

By Kyle
at 2013-10-11T06:33

EPS要寫六個答案....問過相關人士了

By Kelly
at 2013-10-13T00:33

請問是哪六個

By Todd Johnson
at 2013-10-16T14:52

BEPS DEPS的繼續停業本期嗎像公職王？

By Jacky
at 2013-10-20T19:47

名師的BEPS 1.93 (0.58) 1.35 DEPS 1.69 (0.50) 1.19

By Ursula
at 2013-10-24T08:59

剛看鄭伯的書，引用公報範例的確有六個答案

By Ursula
at 2013-10-25T23:27

但從繼續開始算的話實在不懂1.93如何來

By Jack
at 2013-10-26T04:34

10000000/5166667四捨五入也是1.94吧?像公職王解的!

By John
at 2013-10-26T17:53

它就是寫10000000/5166667=1.93

By Mason
at 2013-10-26T23:28

1.935483.......四捨五入至小數點第二位不是1.94嗎QQ

By Noah
at 2013-10-27T06:15

不好意思，有人22題也 https://noxiv.com

By Carolina Franco
at 2013-10-29T16:58

考慮期間限制?? https://noxiv.com

By Quintina
at 2013-11-02T21:05

應該就要乘以7/12吧 https://daxiv.com

有人覺得今年會計師中會是大刀嗎 - 會計

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