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[綜合討論] [請發問前先看#1]BAFS & Econ求助區

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發表於 7-3-2015 22:57:21 | 顯示全部樓層
我想問下關於personal finance,   structure and role of financial market,呢課有冇咩心得,因為我讀極都唔明,佢唔同ge market 分法,特點搞到好亂
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 樓主| 發表於 8-4-2015 17:47:52 | 顯示全部樓層
回復 110# lilywooily
如果題目話financial statements係draft黎既
就唔使加P/L 或 你所講既trading account
如果係已經finalized 就要加
因為d accounts已經close哂
所以要係前面加番P/L
代表直接係income statement度correct errors

另外
如果係balance sheet度出現既accounts (asset / liabilities / capital) 就唔使加
會係income statement出現既 姐係expenses / revenues 就要加

希望幫到你 雖然遲左咁耐先覆 真係唔好意思orz
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 樓主| 發表於 8-4-2015 18:08:59 | 顯示全部樓層
本帖最後由 小雪冰 於 8-4-2015 18:16 編輯

回復 111# bbqhohahaha
連一連帖
我影左我以前d notes
下面d圖就係
不過我都用文字講一講

Market可以有2種分法
1種係primary & secondary
另1種係money & capital

1. Primary & Secondary (根據隻security係新定係舊黎分)
簡單黎講 primary market係針對new issues
如果係issue stock 咁就叫IPO (initial public offering 第一次上市既時候就係呢度issue securities既)
secondary market就係針對IPO以外既securities transaction
係issued securities既market

securities係包左好多種instruments既
例如係stock / bond / mutual funds / notes / bills
所以 primary & secondary market係包埋所有securities既
例如 primary & secondary market入面 都可以有stock market

secondary market又有分2種form
1種叫exchange (physical spce / tangible 姐係有實體既)
1種叫over-the-counter 簡稱OTC  (electronic trading system 係intangible 姐係冇實體既)
IMG_3945.JPG

2. Money & Capital (根來隻security係debt instrument定equity instrument黎分)
IMG_3941.JPG
IMG_3942.JPG
IMG_3943.JPG
IMG_3946.JPG
希望幫到你@@
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發表於 9-4-2015 01:49:51 | 顯示全部樓層
唔該想問下有關partnership dissolution-settlement of liabilities
佢有幾隻情況,好多唔同字眼,如下
_______________________________________________________
Eg.1
- Creditors $5000, with $200 discount received.
   One of the partner, Jason, promises to pay off the liabilities.

Creditor AC- (Dr. side):
  Capital- Jason $4800
  Realization- Disc. Received $200

Realization AC- (Cr. Side):
  Creditor- disc. Received $200
______________________________________________________________
Eg.2
-        Creditors $5000, with $200 discount received.
        One of the partner, Jason, was responsible for paying off the creditors.

Creditor AC- (Dr. side):
  Bank $4800
  Realization- Disc. Received $200

Realization AC- (Cr. Side):
Creditor- disc. Received $200
_________________________________________________________________
Eg.3
-        Creditors $5000, with $200 discount received.
         The creditors were to be paid by Jason (partner) with a discount of $200.
         Jason settled all the creditors at $4800 out of his own savings.

Creditor AC- (Dr. side):
  Capital-Jason $4800
  Realization- Disc. Received $200

Realization AC- (Cr. Side):
  Creditor- disc. Received $200
_________________________________________________________________
Eg.4
-        Creditors $5000, with $200 discount received.
        Jason (partner) took over the creditors at book value.
        A discount of $200 was allowed to him by the creditors on settlement.

Creditor AC- (Dr. side):
  Capital-Jason $5000

Capital AC- (Cr side):
  Creditors $5000
___________________________________________________________
1. 我想問4個example之間D字眼上有咩分別?
2. 係唔係Eg 1-3 都係個partner 代公司還住$先,之後公司會比番筆$個Partner?
    如果唔係咁姐係應該點?
3. Eg3 既take over liabilities姐係咩意思?比個partner去 take over 有咩意義?
    問過老師佢話可能個partner 有方法可以還少D $,就比佢去take over, 但我唔係太明 ;0


Thanksssssssssssssss
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 樓主| 發表於 9-4-2015 17:31:42 | 顯示全部樓層
本帖最後由 小雪冰 於 9-4-2015 17:32 編輯

回復 114# ck0123
基本上 你既問題都係問緊同1樣野
就係唔同字眼既意思 (又或者分別)
所以我會直接答你2樣野 :
1. 呢d字眼既意思各自係咩
2. 佢地之間又有咩分別

先講清楚一個重點
如果條數係以公司名義比 就一定要入discounts 反之亦然

EG no.字眼意思分別
1Promises to pay off同EG3一樣 姐係用Jason自己既錢黎還錢
所以就Cr Capital
同時 由於條數都仲係公司度 本身應該係公司比先岩
所以要入discount
EG2 : 1係用Jason錢找數
2係直接用公司錢
兩種情況下 條數都係公司度
EG3 : 冇分別
EG4 : 1條數係公司度 -> 入discount
4果條就唔係 比Jason私底下搞惦佢 -> 冇discount
2Was responsible for paying off我諗佢意思係 佢要幫公司過數比creditors
所以d錢都係公司出 佢只係做番d手續咁解
於是就會Cr Bank
同埋入番discount
EG1 & 3 : 見EG1
EG4 : 2直接用公司錢找數 & 條數係公司度
4既話 唔使公司出錢找數& 條數根本唔係公司度
3out of his own savings同EG1意思一樣
雖然Jason係自己出錢黎還債
但佢只係幫公司出住先
所以會Cr Capital
同埋入discount
EG1 : 冇分別
EG2 & 4: 見EG1

4take over (at book value)take over姐係Jason自己揹條數 自己出錢比
唔使公司出錢
所以條數就唔會再關公司事
自然唔會入discount
由於Jason係自己出錢 佢蝕左底
所以公司就會Cr Capital
補償番筆錢比佢
EG1 & 3 : 見EG1
EG2 : 見EG2

另外 字眼方面
On behalf of company = Promise to pay off = Out of own savings (入discount & Cr Capital)take over = pay / settle liabilities personally (唔入discount & Cr Capital)
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發表於 9-4-2015 19:33:55 | 顯示全部樓層
原來系咁!!

我以為eg1,3佢cr 個partner個capital既意思系
個partner introduce capital去幫公司還債,
原來系公司比番錢個partner:0

仲想問一樣野:
Eg4個take over系咪同→partner personally
responsible for paying off creditors←有分別?
我見personally responsible既入法系:
Realisation ac (cr side):
crecitor $5000

Creditor ac(dr side)
realisation$5000


既然大家都系個partner幫公司還,蝕左底,點解
Eg4吾會當筆數系收入咁,好似personally responsible
咁入落realisation cr side既?

Thankss
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 樓主| 發表於 9-4-2015 22:13:16 | 顯示全部樓層
回復 116# ck0123
take over唔等如personally responsible

take over就係 (amount係book value 唔扣discounts 因為係還左liabilities既total amount)
Dr Creditor
    Cr Capital

personally responsible係 (同樣係book value 唔扣discounts)
Dr Creditor
    Cr Realisation

睇番我以前寫既notes (唔係樂古度 我冇post上黎)
我就話personally responsible係唔經capital
Cr Realisation就係當做公司既gain
因為唔使公司出$

至於take over點解同personally responsible有分別
呢層我都亂亂地 唔敢答你因為我唔記得太清楚既細節了orz 唔好意思
我諗你都係記左d entries先會好d 同埋再問下老師/同學
我都唔肯定我既解譯係100%岩

不過只要係我仲記得 & 我d notes有寫既
我都會儘量答你lol
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發表於 3-5-2015 23:09:28 | 顯示全部樓層
回復  ck0123
take over唔等如personally responsible

take over就係 (amount係book value 唔扣discounts ...
小雪冰 發表於 9-4-2015 22:13



   還人在?
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 樓主| 發表於 4-5-2015 16:16:07 | 顯示全部樓層
回復 118# ken146539
我係度
你有野想問? 隨便啦
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發表於 26-8-2015 21:14:17 | 顯示全部樓層
回復 112# 小雪冰
Thank you~~
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