想問吓今年dse係咪唔可以寫goodwill adjustment？

姐係我應該要就咁寫goodwill?

anyway個人建議寫goodwill，因為得goodwill呢個account

用一個最粗暴既比喻，realization係accrual嗰老母。

先睇accrual定義：Revenues and expenses are recognized and included in the financial statements when they are earned or incurred, bot when they are received or paid.

簡單黎講，accrual既意思係當你earned、搵咗一筆錢，你就要紀錄，但幾時先叫「搵咗一筆錢」，accural係冇答過你的。

再睇realization定義：Revenue should be recognized only when goods are dispatched and accepted by the customers, or the services have been provided.

Realization做緊既野就係答你幾時先叫「搵咗一筆錢」，售貨嗰陣既條件就係dispatched + acceptance，咁先叫完成一筆sale，先叫搵咗一筆錢。

To wrap up，realization係答緊你幾時先叫「sell咗一批貨」，而accrual係叫你sell咗一批貨之後就要即刻紀錄，唔係等到你收到錢嗰陣。由於呢條mc已經講明貨品係sold，所以答案係accrual。

Sale or return既情況，講緊既係你將一批貨寄去一個中介人變賣，或者一個客人驗貨，但如果佢地唔接受一批貨，係可以return的 (that's why we use "or" in sale or return)。呢個時候由於客人未正式accept，涉及既係呢筆sale發生咗未、批貨sold咗未既問題，所以答案係realization。

我想問點解deposit from customer is current liability
同埋點解要cr deposit from customer in correction of error

等如你俾左rental deposit or deposit to suppliers
係current assets

如果掉轉咪係current liabilities

無理由可以用黎set off 個trade receivables

兩樣野都唔同

But deposit from customer 唔係應該asset 咩🤔🤔

完成交易 賣方有責任
1.退按 或者
2.扣減 receivable amount
Past event=>有obligation of economic outflow

Hello , 請問下咩叫liquidation value ?🧐

對於going concern assumption no longer holds既情況黎講，liquidation value (清盤價值) 係最準確既描述。公司執笠嗰陣要趕住將所有資產變賣套現，所以冇足夠時間喺市場攞到最理想既價錢，清盤價值一般都會比市價低。呢個係考評局最建議用liquidation value去作答既其中原因，而market value、fair value都係絕對冇機會接受既答案。

Thanks
另外想問drawings係nominal定係personal account?

Nominal ac 會係年底close左佢

但drawings可唔可以係屬於owner嘅acc?🤔

Drawings係contra capital
如果capital係personal,咁可唔可以話drawings都係？

drawings嘅closing entry 係
Dr. Capital
Cr. Drawings

性質係似contra set off。但capital性質係real account，而且drawings每年都會做closing(否則會accumulate左每年drawings)，所以drawings nominal account。