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Date Posted: 18:57:55 05/11/01 Fri
Author: No name
Subject: Re: incomplete record
In reply to: 衡 's message, "incomplete record" on 08:13:56 04/28/01 Sat

>在處理incomplete
>records這一類題目時,我常常會花很多時間,
>因為有太多資料冇提供,要自己找,常失去了時間預算,請問處理
>這類題目時有何技巧及要特別注意的地方?
做不完整記錄可參考以下方法:(假設一條二十分題目)
1. 用15 分鐘先開債務人、債權人、現金及銀行、購銷帳,根據題目資料,填入帳戶內,記住保持複式入法,即堅持一借一貸,希望憑此過程,盡快找出那個數題目無,要自己計,多年來會考:銷貨、期末存貨、貨物損失、被偷去現金。若於時間內仍未完成,切勿強行繼續。
2. 再用5 – 10 分鐘做損益表,記住做折舊,及變賣資產利潤虧損,貨物損失,被偷現金(如果你之前計到)。留意應付未付費用及預繳費用(次次考都有),貸款利息。
3. 再用5 – 8分鐘再開資產負債表。留意應付未付費用及預繳費用。
4. 若你35 分鐘用完,則不要再做。

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