高會各老師的優缺點......... - 會計
By Xanthe
at 2014-08-27T11:49
at 2014-08-27T11:49
Table of Contents
由於我是買102巫毓琪的函授,我可以說明一下感想,
巫的重點放在合併報表的部分,也是高會篇幅最大的部分,
但是我覺得他比較忽略其他的章節,像是今年有考的特別股,
印象中只記得他講就跟普通股差不多,然後講了一個例題,
另外,總分公司間的會計處理也都是帶過,最後面的公司重整及破產,
則是說獲償率很重要,回家自己看,重整則是完全沒提,
其中報表的處理跟觀念也都說自己看........
其他有些重要的東西,像是稀釋EPS,做法不同林惠真,
控制溢價的觀念完全沒教,所以股權轉換那個章節,他的觀念跟林差很多,
總結來講,如果只上巫的課程,沒有額外做林惠真,將會缺少很多觀念,
我現在在規劃未來的一年,高會準備的方式,我是擔心如果買其他老師,
合併沖銷分錄的做法必定不一樣,但是也不想再買巫的,
不知是否有朋友也可分享其他老師的教法,是否有些章節也是帶過,
叫你自己看,或是有更精闢的教法.
--
巫的重點放在合併報表的部分,也是高會篇幅最大的部分,
但是我覺得他比較忽略其他的章節,像是今年有考的特別股,
印象中只記得他講就跟普通股差不多,然後講了一個例題,
另外,總分公司間的會計處理也都是帶過,最後面的公司重整及破產,
則是說獲償率很重要,回家自己看,重整則是完全沒提,
其中報表的處理跟觀念也都說自己看........
其他有些重要的東西,像是稀釋EPS,做法不同林惠真,
控制溢價的觀念完全沒教,所以股權轉換那個章節,他的觀念跟林差很多,
總結來講,如果只上巫的課程,沒有額外做林惠真,將會缺少很多觀念,
我現在在規劃未來的一年,高會準備的方式,我是擔心如果買其他老師,
合併沖銷分錄的做法必定不一樣,但是也不想再買巫的,
不知是否有朋友也可分享其他老師的教法,是否有些章節也是帶過,
叫你自己看,或是有更精闢的教法.
--
Tags:
會計
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