可以
唔可以公開向公眾邀請咁解

partnership 可唔可以issue shares to existing parters?

No, 佢地唔需要發行股票😂

同埋想問incremental cost of closing shop Z 係唔係要計埋嗰個rental deposit $30000? 因為本身可以收得返結果依家收唔番，所以會係OC ? 另外想問點解當諗緊轉唔轉machinery, depreciation saved 唔係incremental revenue ? 下年唔係唔使比depreciation expenses 咩? 定係其實背咗佢就得？thanks 🙏🏻

要計incremental costs
，係OC（有選擇，而選擇discontinue business 會放棄左 refundable deposit of $30,000)

用個大學教decision-making 既方法：你諗計唔計既時候問自己個相關既 costs / revenues 是否 Future AND Avoidable.

以呢個租金按金為例：
Future? 係咪將來有機會會退翻？Yes [vs. 如果題目係講緊租金，而不是可退回的按金，已經比左既租金唔會收回，咁就NOT FUTURE]

Avoidable? 可唔可以避免forfeit 呢個租金按金？ Yes - 只要你乖乖地租到完約唔整爛個單位就可以退翻。

因為 Future AND avoidable 所以呢個項目要喺計算入面考慮在內。

除非題目文字題指明：define incremental / avoidable / opportunity cost and give an example from the case, 否則答Decision 題目時我唔會深究題目比既每一粒數究竟係咩類別。只會問自己：係咪FUTURE AND AVOIDABLE

正確既收取定金：
Dr. Cash / Bank
Cr. Deposits from customers (Liabilities 增加）

題目的錯誤：將收取定金當作減少Trade receivables, 即係
Dr. Cash / Bank
Cr. Trade Receivables

更正分錄：
Dr. Trade Receivables
Cr. Deposits from customers (Liabilities 增加）

你iPhone 8換iPhone 12

本身iPhone 12 $6000

iPhone 8 NBV $2000, 蘋果trade-in value俾$1000你

你買部iPhone 12只需要$5000

係呢個個案入面，iPhone 12既cost係幾多？

$5000?

$6000啊，本身部機值$6000啊嘛

Trade-in只不過係俾錢方法唔同，唔影響部野本身既價值架嘛

你當你換咗張現金卷咋嘛

Nbv2000唔會再當cost因為係sunk cost?🙏🏻

唔好用啲term黎諗

其實真係一個生活例子既應用黎

咁nbv同trade in value 個差額係loss當expense入?

係啊，loss on disposal

同埋想問嗰$3000雖然唔俾用唔到但係當係rev expenditure 係因為個equipment 冇增值到？

用唔到係因為啲人蠢唔識用，唔係機既問題，所以嗰expense唔應該跟部機

如果唔係炒咗批人請班新又要再train過，又一路再capitalise呢個exp，唔make sense

遺于仲文詩

神策究天文，妙算窮地理。戰勝功既高，知足願云止。