指出5個考生在2A常犯錯誤及教你如何改正

 

以下為考生於卷2A的常犯錯誤

 

常犯錯誤一  [原始分錄簿及分類帳 (Books of original entry and ledgers) 課題]

現金銷貨交易記錄於銷貨簿中。

現金銷貨交易記錄於現金簿中。

Cash sales transactions are entered in sales journal.

Cash sales transactions are entered in cash book.

 

常犯錯誤二  [折舊 (Depreciation) 課題]

一部機器的成本為$10,000,它於2020年1月1日的累積折舊為$9,400。機器按直線法計算每年10%。求機器截至2020年12月31日年度的折舊費用。

A machine with cost of $10,000 and accumulated depreciation of $9,400 on 1 January 2020. Deprecation was charge at 10% straight-line method. Find the depreciation expense at year end 31 December 2020. 

 

答案:

折舊費用 (Depreciation expense) = 10000 x 10% = $1,000

折舊費用 (Depreciation expense) = 10000 - 9400 = $600

[注意: 計算折舊時要留意資產是否已完全折舊 (fully depreciated)。]

 

常犯錯誤三  [銀行往來調節表 (Bank reconciliation statement) 課題]

銀行月結單的借方餘額代表正餘額。

銀行月結單的借方餘額代表餘額。

Debit balance in bank statement means positive balance.

Debit balance in bank statement means negative balance.  

 

常犯錯誤四  [有限公司會計 (Limited company) 課題]

運貨貨車的折舊費用歸類為行政費用。

運貨貨車的折舊費用歸類為銷售與運送費用

Depreciation of delivery truck is classified as administrative expenses.

Depreciation of delivery truck is classified as selling and distribution expenses

 

常犯錯誤五  [所有課題]

考生必須使用問題中示的帳戶名稱,如果考生跟隨所示的帳戶名稱,答案將未能得到分數

 

例子

以下資料顯示李氏企業於2020年12月31日的資料。

The following information relates to Lee’s business as at 31 December 2020 was given.

 

 

$

存貨 Inventory

10,000

應收帳款 Trade receivables

50,000

現金 Cash

8,000

 

為企業編制於2020年12月31日的財務狀況表 (摘錄),展示李氏企業的流動資產。

Prepare a statement of financial position (extract) showing current assets for Lee’s business as at 31 December 2020.

 

 

考生們記得要避開考試陷阱,才能夠奪取佳績!