燒喔 ! 志光版高會選擇 - 會計

By Charlotte
at 2010-08-28T17:18

Table of Contents

非選有點多

就跳過吧

BCDDA
ABBAB
BCCBD
CBDDB
BDCCA

下面請推文說他錯很多吧..........

我對完非選約3x分想說這應該OK了

結果....選擇錯12題

有沒有這麼誇張!!!!!

我一定要每科估出來都在60上下嘛 ?

變異數有沒有這麼小!!!

--

Tags: 會計

All Comments

By Yedda
at 2010-08-30T04:38

http://tinyurl.com/35p3dcp

By Zenobia
at 2010-08-30T13:35

這有高會和國文的了公職王的

By Puput
at 2010-09-01T00:41

效率真快，不知道正確度如何，目前錯5題

By Jacky
at 2010-09-02T05:21

公職王應該是跟志光同版本吧
我錯12題....真誇張!!!

By Xanthe
at 2010-09-04T09:43

黑阿公職王就是志光

By Lucy
at 2010-09-07T04:36

國文錯2題不知正確度如何...

By Yuri
at 2010-09-08T18:15

我國文錯3....我比較關心高會阿!!!

By Kelly
at 2010-09-10T03:11

等今天考完的強者回家吧~今天都沒考哈!

By John
at 2010-09-11T09:31

高會....唉.....

By Leila
at 2010-09-13T08:29

志光的作文擬答，竟然把選擇題的題目套進去用，哈

By Hedy
at 2010-09-16T21:22

媽呀國文錯5....

By Jack
at 2010-09-17T02:22

說好得高會放水呢...

By James
at 2010-09-19T15:03

前年就大放水啦...今年蠻特別的是沒有政會...@@

By Olga
at 2010-09-20T23:30

今年應該算有放吧.....

By Charlie
at 2010-09-22T08:51

但一直有傳言今年是放水科阿...因為去年3xx
然後明年開始可能會有IFRS

By Steve
at 2010-09-23T07:21

政會1分都沒有....
我選擇是卡到陰還是鬼打牆可以錯12

By James
at 2010-09-23T12:42

我國文選擇題第12題，明明想選的是D，怎麼眼殘寫成B
真是痛心疾首......嗚....T_T

By George
at 2010-09-26T07:48

去年其實也不算太難只有3XX應該是97年太誇張了...

By Charlie
at 2010-09-27T05:37

高會第二題有人答D嗎?

By Zanna
at 2010-09-29T00:08

高會第二D吧我寫D 逆流壓= =

By Steve
at 2010-10-01T22:22

希望我的作文超過28分

By Heather
at 2010-10-04T08:15

今年國文均標不知道在哪你怎知道作文28就會過呢?

By Dinah
at 2010-10-05T08:56

不是過了一年再加逆流應該是D吧

By Heather
at 2010-10-08T10:19

國文不是同樣60分及格嗎？

By Quanna
at 2010-10-11T00:33

是到考生平均分數以上才及格= = 不是60

By Quanna
at 2010-10-14T15:57

啊...我國文無緣無故痛失2分....嗚....T_T

By Callum
at 2010-10-14T20:37

高會掛點了QQ..

By Barb Cronin
at 2010-10-16T10:07

我比較有疑問的是2 7 8 16 19 23.

By Oliver
at 2010-10-17T03:24

我寫2D 7D 8D 16C 19A 23B

By Genevieve
at 2010-10-19T18:21

對完非選好像可以拿不少分.可是選擇慘不忍睹阿

By Hazel
at 2010-10-22T07:05

阿....23是問分公司....眼殘哭

By Rachel
at 2010-10-25T20:04

高會第二題D+1

By Mia
at 2010-10-27T21:14

稅法非選第二題計算答案多少啊?

By Edith
at 2010-10-31T20:13

1200萬 x 2% ?

By Tristan Cohan
at 2010-11-01T02:26

24萬?

By Dora
at 2010-11-02T16:59

高會第八平安帳上GW不入帳專利權要x 80% 48000答案沒錯

By Zora
at 2010-11-03T23:43

不小心按到噓= =第七淨利要先扣特別股淨利答案B沒錯

By Victoria
at 2010-11-08T10:25

我寫8D 19A 19也不是問公司總損益為什麼要寫D

By Hazel
at 2010-11-09T22:43

倒是9跟12我不懂= =

By Victoria
at 2010-11-10T01:23

2跟19 應該我們會對吧= =

By Bennie
at 2010-11-12T04:49

當年度不管何時贖回一定是全部認列2(C)+1

By Cara
at 2010-11-12T18:52

非選第三題是買入還是賣出啊！有點亂了！因為第二題
又寫賣出！~~~慘了！

By Andrew
at 2010-11-13T22:04

問題是合併淨利是指扣除少數淨利後又逆流所以D吧??

By Noah
at 2010-11-15T16:11

合併淨利=母公司告別淨利+投收對投收影響=3000*80％

By Noah
at 2010-11-15T19:32

如果是損失3000+已實現600=2400 然後合併只有80%=1920呢

By Kumar
at 2010-11-17T13:30

贖回全認阿....但要攤銷吧...

By William
at 2010-11-18T01:05

所以是我們對吧!?

By Zanna
at 2010-11-22T08:13

我覺得他是D阿....

By Quintina
at 2010-11-25T04:34

第八題專利權要算喔....哭哭
自以為不用算到底是為啥呢 = = 腦殘了

By Emily
at 2010-11-27T01:15

選擇看似簡單其實陷阱一堆我掉入一堆陷阱裡

By Andy
at 2010-11-30T18:33

我2 寫D 8也寫D

By Andrew
at 2010-12-02T23:49

19題也有人A嘛 ?

By Ursula
at 2010-12-04T09:36

16題 15,000x25% 不用再算比率嘛....

By Ida
at 2010-12-08T08:35

19A+1 第八我第一次也寫D 可是發現不對勁沒掉下陷阱

By Aaliyah
at 2010-12-09T21:06

第八題子公司商譽不是要視為0嗎?

By Noah
at 2010-12-10T02:42

是阿...但未入帳專利權要算阿占80% 所以88,000-40,000

By Erin
at 2010-12-15T02:08

答對了@@ 哈

By Ula
at 2010-12-15T14:13

是喔我是算600,000-(550,000-50,000)*80%=200,000
200,000-16,000-32,000-24,000-40,000=88,000

By Tom
at 2010-12-19T05:17

恩...所以一開始的55萬要不要扣GW

By Quintina
at 2010-12-24T01:40

我有扣耶~但我不知道啦>"< 還有16題不用再乘投資比率

By Eden
at 2010-12-27T00:38

600000-550000*80%=160000 16000+32000+24000+40000+x=
160000 x=48000

By Hedy
at 2010-12-29T14:04

又被騙了....哀

By Elizabeth
at 2010-12-30T09:54

adonis 關鍵在55萬的部分要不要先扣GW

By Eden
at 2010-12-31T19:57

也是= =

By Gary
at 2011-01-01T08:37

Bq說的也不無道理.....
我們都知道GW不算那一開始該不該扣呢 XDD

By Jacky
at 2011-01-01T13:20

所以如果最後是88,000 代表題目太爛了 XD
是48,000 就代表這坑...好深

By Edward Lewis
at 2011-01-05T19:00

感覺我被說服了= = 好像是BQ的對@@

By Suhail Hany
at 2011-01-09T08:19

第七題股權淨值差額是多少 ?

By Jacky
at 2011-01-14T01:42

72000吧

By Dorothy
at 2011-01-14T07:36

我算112,000...
不對我算72,000 10年一年攤7,200
100,000x0.8 - 7,200 = 72,800

By John
at 2011-01-17T23:59

阿.....我沒扣股利....傻了

By Olga
at 2011-01-20T09:24

那題陷阱就在特別股淨利要扣@@

By Leila
at 2011-01-22T22:19

恩...練習題每題都算對XDD 上場就...

By Daniel
at 2011-01-25T13:07

呵~~總有失常= = 我的第八題也飛了..

By Anonymous
at 2011-01-28T04:58

第8提還不確定吧XD

By Hamiltion
at 2011-02-01T19:44

其實很好奇如果他不能入合併沖銷要怎沖..有人知道嗎

By Olivia
at 2011-02-03T14:02

我想請教一下第6題怎麼算阿~我算了好久算不出來

By Hedy
at 2011-02-05T12:30

有人可以解釋一下第九題嗎???

By Megan
at 2011-02-07T19:21

第9題看到個體理論就開始湊湊的答案都>D 就挑D XD

By Jessica
at 2011-02-11T16:32

第六題:450000+330000-12000-90000+7200=685200

By Isabella
at 2011-02-12T05:28

6喔 45W + 33W -12,000 -90,000 + 7,200

By Carol
at 2011-02-13T11:18

但第九題答案給A阿= = 我也選D...

By Carol
at 2011-02-16T19:25

所以我就當我錯了 = =

By Freda
at 2011-02-21T05:16

所以希望 2 8 9 19 能拿個2.3提回來

By Frederica
at 2011-02-21T07:55

myth感謝!我一直把-90,000 減成72,000>"<

By Kumar
at 2011-02-25T09:28

大家稅法寫的怎樣阿

By Irma
at 2011-02-25T16:19

我沒念熟大概明年再來 XDD

By Dinah
at 2011-02-26T20:04

高會申論第一題有人覺得志光答案錯嗎？取得子公司淨資產是

By Oliver
at 2011-02-27T11:33

吸收合併，應該沒有長投科目吧？

By Frederic
at 2011-03-03T17:22

那個分錄沒問題阿....一開始還是借長投阿第三個才沖掉阿
國內外教科書都這麼做吧 ?

By Charlie
at 2011-03-04T15:31

是喔可能是我全合併成一個所以沒有長投科目

By Linda
at 2011-03-07T10:05

只有申論第一題讓我覺得他有放水Q___Q

By Belly
at 2011-03-11T07:48

反正你把長投拿掉其他數字對就對啦 XD

By Gary
at 2011-03-13T14:34

請問第四題算出來剛剛好4,000嗎? 怎都算不到這漂亮數字

By Sarah
at 2011-03-18T08:24

稅法申論最後一題地價稅，有人的數字是很怪無法整除的嗎

By Rae
at 2011-03-23T04:20

恩 13500 - 9500

By Ethan
at 2011-03-23T15:52

地價稅....甲是自用住宅的情況..乙丙是分開算嘛
在算累進的時候

By Ophelia
at 2011-03-26T21:59

我乙丙是分開算，出來的數字是5600，然後在依照比例分?

By Quanna
at 2011-03-28T12:26

5600 ? 我為什麼算66,000......

By Freda
at 2011-03-31T02:47

4,400,000 千分之15....

By Regina
at 2011-04-03T10:06

說錯，我是算56000，大概錯了>"<

By Elvira
at 2011-04-05T07:51

我是200萬*1%+240萬*1.5%

By Christine
at 2011-04-06T03:51

M大今年第幾年了 ?
他是要一起累進吧我是卡在甲要不要加入算在扣

By Cara
at 2011-04-07T05:43

第2..

By Andy
at 2011-04-10T08:12

跟我一樣....去年幾科 ?

By Ophelia
at 2011-04-11T18:01

地價稅那題申報地價都低於公告現值的80%，所以稅基
都要用公告現值的80%去算對吧？還是大家都直接用公告值

By Olive
at 2011-04-12T23:15

今年剩高稅成，不過高會應該爆了，跟你一樣變異數超小

By Queena
at 2011-04-13T20:58

比我好阿...我高審都在邊緣稅大概不妙成....阿災
地價稅是用申報現值的總額吧 ?
土增稅才是公告吧 ?

By Ula
at 2011-04-17T10:23

不用列入地價總額計算嗎？

By Adele
at 2011-04-19T23:06

J大說的80%是規定地價，按80%當申報地價，公告現值是算土增

By Ula
at 2011-04-20T02:50

第四題第二小題算信託地價稅的，甲地超過自宅面積限制的
部分，不用加入計算嗎？

By Daph Bay
at 2011-04-22T22:37

我說真的...3公畝我根本沒去背換算是幾平方公尺..

By Kelly
at 2011-04-26T18:28

R大說得沒錯，我沒考慮到400m超過300m...哭了

By Carolina Franco
at 2011-04-29T14:13

1公畝=100平方公尺

By Rachel
at 2011-05-01T09:23

我也沒去被換算是幾平方公尺啊誰知道要去被那個天啊

By Michael
at 2011-05-02T18:02

所以我應該炸了

By Caitlin
at 2011-05-06T15:35

非選第二小題要扣進項稅額嗎

By Yuri
at 2011-05-09T09:51

暫繳大家寫的還好嗎？

By Wallis
at 2011-05-12T22:48

這題有點弔詭，我看法條是說要用全部地價下去算

By Frederic
at 2011-05-15T05:56

非選2的進項不用扣但是銀行分本業跟非本業
我非本業的稅率放錯了哭哭哭哭哭.............

By Barb Cronin
at 2011-05-18T17:40

但是包括自宅用地的話顯不合理阿！跟立法目的不合，但是
也找不到相關的解釋！

By Brianna
at 2011-05-19T14:57

再請教b大喔...91年支付的股利500怎沒列入計算?

By Erin
at 2011-05-20T23:48

所以答案是300,000吧

By Blanche
at 2011-05-21T23:09

還有18趴這種也可以考了，免扣繳要申報，剛查到了！過份哪

By Odelette
at 2011-05-26T11:54

我也算30萬我沒扣進項非加值型不用扣進項吧

By Christine
at 2011-05-26T18:13

那題完全用猜的....哭了

By Hardy
at 2011-05-26T23:04

18%免扣繳喔...又錯一題= =

By Zenobia
at 2011-05-27T22:17

非本業5%吧但保險箱是5%喔我覺得他蠻像本業阿

By Zenobia
at 2011-05-31T04:11

怕是兼營營業人可是又說未向主管機關改變計稅方式

By Connor
at 2011-06-02T01:46

那請問一下哦，稅法選擇24題答案是？

By Susan
at 2011-06-02T03:39

Hao 91年有算入阿...

By Olive
at 2011-06-03T12:49

請問今天有發稅法的解答嗎??

By Rosalind
at 2011-06-04T14:21

我是覺得所有淨資產價值550000有包含GW 應該是要扣...
下面又說平安公司帳上有GW50000,因此若不算GW

By Ethan
at 2011-06-07T21:27

台北市有非都市計畫區的嗎?? 我也沒考慮到3公畝...

By Carolina Franco
at 2011-06-12T12:43

帳面價值為500,000 推到這裡我個人是認為沒錯啦
因此若答案真的不是D 就該向考選部提出爭論了...

By Christine
at 2011-06-15T23:04

喔喔~感謝b大哈我知道了XD

By Ursula
at 2011-06-16T18:36

24題我寫D ....

By Hedy
at 2011-06-20T07:25

稅24我也寫d，可是我覺得c應該是對的...qq

By Franklin
at 2011-06-20T17:55

如果那提是D 只能說題目不好我少算專利剛好矇對

By Frederica
at 2011-06-22T13:46

所以補習班傳聞的大刀是稅法證實了嘛 = =

By Frederica
at 2011-06-26T17:53

高會我想血淚控訴，巫老師高會沒交利率交換QQ，不知道其他
習班有沒有教，還是都放在中會教？

By Agatha
at 2011-06-30T10:17

沒有我永遠忘不了徐錦華高會總複習說的...

By Eartha
at 2011-07-04T18:35

避險一般都考中會啦但有時會放在高會考...
像這種遠期合約避險看一下就好正課也沒提到利率交換

By Emily
at 2011-07-09T17:31

合資企業這個合併資產負債表啊不太會考啦
編一張要好久有個印象就好
非營利事業稍微看過都考選擇居多....
很好阿出了35分 = =

By Lydia
at 2011-07-12T13:30

徐的總複習我也有去聽，他有稍微提一下合資編法..想說應付

By Tracy
at 2011-07-16T06:34

選擇應該OK，想不到一出就是10分兩張表

By Liam
at 2011-07-16T22:36

他只有稍微說一下格式...我就憑那印象去寫的

By Charlie
at 2011-07-19T02:50

蕭靖的課本有，所以有看到...

By Barb Cronin
at 2011-07-23T09:57

徐得課本也有....只是他一直說那不太是考點...

By Charlie
at 2011-07-24T08:26

況且念了一堆政會 1分都沒出!!!

By Hedda
at 2011-07-28T21:24

巫的高會有合資的兩種表編法，但完全沒有利率交換例題...

By Ophelia
at 2011-07-29T00:12

利率交換那我手邊沒中會衍生性那個收利息可貸利息收入嗎

By Rae
at 2011-07-31T22:24

蕭靖一直強調避險會計會考..倒是真的出一提15分的計算

By Margaret
at 2011-08-04T23:20

孔王這次要輸了嘛 ? 據說李曉華也說抽樣不會考

By Sandy
at 2011-08-05T16:12

不過今年高會真的殺很大QQ...應該一堆老師的眼鏡都破光光吧

By Isla
at 2011-08-08T05:09

沒考之前年初就傳說高會要放水....

By Susan
at 2011-08-12T08:18

7月多高x跟志X都有消息說稅法是大刀

By Andrew
at 2011-08-14T21:28

金這次說42 43 44 46 47特別重要申論也沒考

By Dinah
at 2011-08-18T00:04

對阿...今年應該很多人審計都把焦點放在這幾個比較新的公報
出題老師可能想說你們都念新公報我偏不出XD

By John
at 2011-08-19T09:54

成管都還回去了一晚要拼好像有點難

By Cara
at 2011-08-20T05:28

如果都出這麼偏...明天配分可能成會大於管會

By Suhail Hany
at 2011-08-25T02:47

我現在很努力的補差異分析責任會計 NPV EOQ 這些...

By Rachel
at 2011-08-27T21:25

不會又要白忙一晚吧

By Jacob
at 2011-08-28T20:00

我也要來惡補一下成管會了一起努力吧

By Kyle
at 2011-08-31T13:04

我剛剛考完試吃完飯就跑去中和央圖報到..把成會重點瀏覽一遍

By Carolina Franco
at 2011-09-04T19:17

就怕我剛剛看得那些重點明天會跟高會一樣一題都沒出=.=

By Victoria
at 2011-09-08T14:34

稅法答案有了嗎!!!!! 我要= =

By Damian
at 2011-09-10T20:39

高快第二題是C沒錯，逆流所得稅並不用乘以持股比例

By Irma
at 2011-09-15T17:45

高會第2不是逆流贖回公司債?

By Dora
at 2011-09-16T07:15

過去讓他過去~~來不及~~從頭去念你~~~

By Christine
at 2011-09-20T13:34

管會都忘光了怎麼念....

By Liam
at 2011-09-24T19:33

請問名師審計解答出來了嗎？？XDD（害羞不敢開一篇

By Faithe
at 2011-09-26T10:33

XDDD sorry看錯題目~~我也是D+1

By Linda
at 2011-09-28T21:52

稅法地價稅那題，應該完全不用考慮單位換算吧，畢竟題目

By Rachel
at 2011-10-01T17:37

都給了以平方公尺計的累進起點地價，所以完全不用再擔心

By Mia
at 2011-10-04T17:39

可是400平方公尺大於三畝阿....

By Adele
at 2011-10-05T14:46

幾公畝了~累進下去課地價稅就對了。甲分開、乙丙合計但乙

By Adele
at 2011-10-07T03:56

丙依公告地價比例分別由張君王君繳稅

By Christine
at 2011-10-11T02:17

題目已明寫"甲地為自用住宅，按土地稅法規定適用優惠稅率

By Daniel
at 2011-10-14T13:35

"了，就不用再客氣囉千分之2給他下去!

By Lauren
at 2011-10-15T23:28

話說"是否低於公告現值"乃是於每三年重新規定地價時才會

By Joseph
at 2011-10-18T22:03

出現的問題，於平時課徵地價稅乃是依"最近一次規定地價"

By Todd Johnson
at 2011-10-22T13:55

由稅稽填發"地價稅單"通知繳納，故公告現值於本題可說是

By Necoo
at 2011-10-23T05:09

毫不相關，以上是小弟的見解囉! 我也是有算到$56,000

By Lucy
at 2011-10-25T07:55

請問w大稅法地價稅那一題(一)及（二）小題的答案分別為？

By Jacob
at 2011-10-26T19:04

我印象中跟第15316篇一樣~

By Jessica
at 2011-10-28T07:35

我19寫A 因為題目只問外幣確定承諾的部分啊

By Caitlin
at 2011-10-29T03:37

名師的審計今年總複習有猜到審計抽樣PPS..

By Sarah
at 2011-10-30T21:32

黃老師還特別強調PPS抽樣的公式要背...算賺到了

By Sarah
at 2011-11-02T17:56

金永勝也花了一整節總複習複習審計抽樣..他說的3大會出的計算
我剛好選擇放棄要被一堆公式的PPS...結果QQ

By Adele
at 2011-11-03T13:41

高點的台中林立老師總複習講義好像有利率交換....
可是我都沒有念ㄟ....糗了，當場想要呼叫老師了！！！

By Dorothy
at 2011-11-04T19:35

請問有沒有人確定高會選擇19的答案呢@@?

By Tristan Cohan
at 2011-11-06T16:16

打錯，是請問有沒有人確定高會選擇9的答案呢@@?

勤業新竹所與台北所的選擇

By Iris
at 2010-08-28T16:14

小妹家裡住在桃園日前校園徵才上了勤業新竹所目前知道是在a510組當然心態上已經調適了要被操的準備最近知道可以轉調台北所的消息　但不確定會是哪一組因為新人受訓的日子快到了要快點決定想請各位給我一點意見如果在台北基本上想先通勤想問大家該怎麼選擇會比較好還是去投p所的中壢所呢？ ...

請問考場

By Andy
at 2010-08-28T08:38

我不是今年考會計師的考生只是會計系的在學學生想請問在萬華區有沒有考場呢想去感受一下未來考試的氣氛或者在台北的考場個別在哪呢麻煩解惑下囉謝謝:D - ...

想要徵求補習班發的重點整理。(考場發的)

By Heather
at 2010-08-27T23:55

我沒有考會計師的考試,也沒有補習。只是在一般公司當會計而已。但我很想看看補習班在考場外面發的重點整理的資料。希望有版友考完不需要了，是否可以送給我？謝謝。我人在高雄市。如果可以送給我的，我願意去跟您　索取，請站內信給我，我再和您聯絡。謝謝。 - ...

想請問勤業與資誠

By Anthony
at 2010-08-27T23:31

哈我真的不是D所HR, 加班費看各組是真的沒錯阿我沒有想拿極端值去比較,我也沒領過一個月破100小時的阿只是我加加我的薪水跟我同學比,好像還不錯啦個人沒有不滿意而已. - ...

想請問勤業與資誠

By Isla
at 2010-08-27T22:35

────────────────────────────────────── D所的薪資是四大最高的吧有加班費又有績效獎金其他所是到某一個level可能就不能報加班勤業加班費看各組跟個人表現啦, 我有聽到一個月報140多個小時加班, 底薪應該不能決定一切吧 ...

燒喔 ! 志光版高會選擇 - 會計

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