No

理由係按Realization, 貨物未到人地手 我地唔會確認銷貨收益

即係sales ge定義 要係貨物送到去人哋手上？

送到人手上＋擁有權轉移到人地手上

Hello 唔係好get 第一個point 係咩意思
咩叫做get fair value of net assets ? 咁嘅意思唔係即係take over assets ？ 點解無啦啦要take over ? 🙏🏻

Get fair share

你諗下如果50年前我同你一人一半用20萬買左太古城的屋
依加市值1000萬
你估我會唔會叫你分開10萬比我就算？

想問purchases day book overcast by 840

why not Dr. trade payable Cr. purchases?

佢做咗嘅唔係dr purchases Cr trade payable mei?
which both accs hv the wrong figure

圖解下

想問點解要exclude depreciation?🤔

Depreciation is sunk cost

Depreciation係matching concept下將tangible non-current assets的成本按年攤分為expense的方法，本質上呢畢錢喺買個刻已經俾左，所以係sunk cost點都攞唔返

想問point v
佢做錯時嘅entry made 個dr 同 cr 係點🙏

Trade discount唔需要double entry，係直接入sales / purchases嗰陣已經調整咗數字

例如：
List price $10,000, trade discount 10%
Double entry直接入9000

Cash discount treated as trade discount，第一步當然要入返個discounts received，第二步係調整understate咗既purchases

T/P都係找同一條數，對呢個a/c冇影響

想問點解trade payable 沒有understated🙏