同埋你有留意題目既話，會發現fair value係需要professional valuer去估算

Market value就…well you go to carousell and take a look la

點解你覺得係capital？因為公司主人pay by personal cheque？

題目背景係dissolution

我係唔明pay by personal cheque係想點，純粹係平時XXX took over sth 都係入capital

平時take over嗰陣公司主人有冇俾錢？

冇

平時take over嗰陣

Dr Capital
Cr Realisation

Let’s say take over price係五萬，咁Capital少咗50000，到final settlement嗰陣自然會分少50000俾呢個人，咁公司主人就付出咗佢既代價

而家公司主人已經pay by personal cheque，你仲要Dr佢Capital，要佢最後再分少5萬，咁好唔公道喎

但係今次個人俾錢公司(pay by personal cheque)，所以入bank?

喺呢個大前提下，無論係公司主人、隔壁老王、我定你去pay by personal cheque去take over，公司都係收咗錢，so Dr Bank is the only answer

冇accruals 但當左accruals

why Cr rent

雖然我話過movement of goods during the year係Cr Purchases，但你需要留意題目既accounting cycle。

第一，從答案可見所有expense and revenue accounts都加入咗profit and loss，代表accounting cycle已經走到preparation of income statement既階段，亦代表purchases、depreciation呢類expense and revenue accounts其實唔應該再存在。

第二，今次既情況係將inventory轉為office equipment使用，因此Dr Office equipment係走唔甩，問題出於Cr隻腳。

喺一年之間，冇錯應該係先做呢組entries：
Dr Office equipment
Cr Purchases

問題來了。今次題目既accounting cycle已經走到去preparation of income statement，即係年末既點貨已經完成，inventory account已經作出更新。我地先重溫更新inventory account既double entries

Step 1: 整走opening inventory (年初既數，已經過時)
Dr Cost of goods sold
Cr Inventory

Step 2: 紀錄closing inventory
Dr Inventory
Cr Cost of goods sold

Note: 你平時income statement做既opening inventory + purchases - closing inventory，係咁樣走出來的。

由於今次既accounting cycle已經走到點貨之後，我地下一步要諗就係點貨有冇錯。題目表明it is included in the closing inventory，但佢已經俾公司用作office use，冇resale purpose，所以唔再係公司既inventory。

簡單黎講，數錯貨，仲要係數多咗，所以我地要做另一個修正，下降返closing inventory既數字。

Dr Cost of goods sold
Cr Inventory

全組答案：
Dr Office equipment
Cr Purchases

Dr Cost of goods sold
Cr Inventory

由於Cost of good sold同purchases同屬expenses and revenue account，accounting cycle顯示已經close咗去profit and loss account，所以可以互相抵銷。

得出最終答案：
Dr Office equipment
Cr Inventory