弥敦商务中心www.
香港公司会计核数
1、香港公司核数定义：
核数从字面上来理解是指，对公司会计帐目进行数字上的核准查明。香港公司核数的意思是说香港持牌会计师对香港某间公司在一个周年或以上进行公司财务帐目的核实与核准，以相关文件报告的形式对香港政府部门进行责任性的说明。
2、那么什么公司需要进行核数呢？
其实每一间香港公司进行核数的必要性都是有的，也就是说无论是大公司还是小公司，甚至是空壳公司也是需要的，公司核数报告并不是经常可以派上用场的，但是在关键的时候，对公司的发展起着决定性的作用。
3、香港公司核数师报告中的主要内容及包含以下几个主要因素，一份合乎香港税务局要求的核数师报告主要有6个主要内容所组成：
? 董事报告：内容主要是说明公司历史，公司主要业务性质、股东、董事及
核数师的简单介绍等；
? 核数师报告：是一份核数师整份财务报告的意见，一般核数师的见意主要
分为保留意见和不保留意见两种；
? 财务报告：内容主要包括，一份详细的资产负债表及损益表，收入、支出
和行政费用明细。如果你公司业务量很大，一般都是超过2千万的话，便要多加一份现金流量表；
附表：是说明你公司的会计系统；
? 税务计算表 ；
? 核对信 。
而这些之中，核数师报告是最为重要的，因为由核数师发出的意见是绝对会影响你公司的，比如说：一份不保留意见的核数师报告，便是代表你这一份财务报告是完 全正确无误，而且能充分反映出你公司的财务状况，对于你公司的银行借贷，给吸引投资者投资或未来的发展都非常有帮助。
不过如果你的核数师报告是保留意见的话，便会对你公司有非常大的影响。而其中最直接的影响便是税务局，因为税务局是有一个专门的部分负责查察公司的会计帐目的，而当核数师发出一份保留意见的报告时，这个部门便很有可能会派人到贵公司进行查察，调查你公司的所有帐目以及单据。如果当税务局发现你公司的帐目未有按照税务条例去做，或是因为疏忽而导致会计帐目出现混乱或不清楚，影响到计算利得税时，便会可能受到严重的罚款，最高可能是利得税的3倍。
因此一份核数师报告中，核数师给出的意见便是最重要的，但并不是只要帐目清楚，单据齐全便可以得到一份不保留意见的核数师报告，其中有很多会计或核数程序是要注意的。例如：每一年结算日的存货量是否有确认。又例如：资产?
弥敦商务中心midunshangwu.com
香港逸卓会计师事务所miduncpa.com
弥敦商务中心www.
负债表中的应收未收，应付未付及所有坏帐，都是必须要出信去确认才可以的。这些项目都会在核数师报告中反映出来。
一份完整及不保留意见的核数师报告是要集齐以上种种因素才可以的。
4、为什么每年都需要核数？
依照公司法例，有限公司每年都需要呈报经审核的会计帐目及报税表给税务局评估利润及亏损。然而，审核的会计帐目是由执业会计师执行的。所有会计师均以香港会计师公会所颁布有关专业守则、会计、审核准则和指引为蓝本，以公平的态度去评核财务报表是否真实和公平地反映该公司的财务状况、业绩及现金流量等。
公司帐目若经会计师审核，不但可以确保其可信性，更可以减少使用者不必要之疑虑、可增加股东对管理阶层营运的能力及信心、申请银行的信贷额评定之用。我司可提供专业香港公司核数代安排服务。
弥敦商务中心midunshangwu.com
香港逸卓会计师事务所miduncpa.com
第二篇：香港专业会计员协会有限公司
-? ′? ±M ·~
|3 ·| -p -? ¨ó ·| -- ¤?
￥q
?? ·~ ?é |V ?ò μ{
¤¤ ¤p ￥? ·| -p 1ê °è ¤? 1q ?￡ à3 ￥?
?òàà??D?¤?°μ?a|?ò ×
￥??òàà??¨÷|?|b′￡¨??ê??§@°?|ò￥?3~?C ? 2005 ∞≈…???÷∏??????←°↑≈×?±Μ?～?|↑π↑????|?≥↑↑??∞θ???≥?Χ ???????≥?Α?≤±ο???Λ?Χ∞…÷γ∞≈???|≥∴∞ι?Α∞≈…???÷∏??∞???≥?∞??≤±ο∞Η≠θ?λ?Β??±??Β…??Λ?Β°Ο??∝∞?∈???∈???κ???Λ?Β?ξ?σ?∈?∩≈…?Χ
↑≈×?±Μ?～?|↑π↑????|?≥↑↑??∞θ
¤G1s1s¤-|~¤Q¤?
-?′?±M·~·|-p-?¨ó·||3--¤?￥q
?? ·~ ?é |V ?ò μ{
¤¤ ¤p ￥? ·| -p 1ê °è ¤? 1q ?￡ à3 ￥?
?ò àà ?? ¨÷ (¨÷ ¤G) (MYOB3n￥ó)
<￥???¨÷￥2?·￥?¤¤¤?§@> μa
?é??: ¤G¤p?é¤T¤Q¤à? á
￥???¨÷|@|3?B¤A¨a￥ò3?￥÷
?ò|3°Y?D￥2?·￥t3?§ @μa
￥D|ò?x￥?μo￥X?}?l?ü￥ü?D¤??}± ò|¨÷
?? ·~ ?é |V ?ò μ{
¤¤ ¤p ￥? ·| -p 1ê °è ¤? 1q ?￡ à3 ￥?
?òàà??¨÷ (¨÷¤G)
|ò￥í?·a? (1) ￥???¨÷|@|3￥ò?B¤A¨a3?￥÷?A|ò￥í?·|b2¤p?é30?ò?Y¤§3?aí?C (2) 3?￥÷¤?￥q?ê??¤wàx|s|b|ò￥í?ò￥?¤§1q?￡¤o?AàH¨÷at¤W·|-p?ì￥?aí?A?D°??\at￥ó?C (3) (4) (5) (6) (7) (8) (9) |ò￥í|b|ò??′á???·?g±`3?àé?A￥H§K|]1q?￡?G?ù|ó?é-P?ò￥￠?ê???C |ò￥í￥u-?¨?￥?-?′?|ò??¤?μ???§?3\￥i¤§-poa?÷?C |ò￥í¤￡-??a±a￥?|óˉè±i¤?o?oD?i¤J??3??C |ò￥í|p|3￥?|óo?°Yà3·í????oê|ò?x?C |ò￥í|C|Lao3?aí?A?·￥?oê|ò?x|??°¤?¤àμo?C |ò???i|?¤¤?A|ò￥í|p-n′￡|-?÷?}??3??A?·àòoê|ò?x3\￥i¤è￥i?÷?}?C |ò??§12|?á?A?ò|3??¨÷¤?§@?o¤§3?aí3￡￥2?·¤@¨?￥?|^?A|ò￥í¤￡±o¨p|?¨ú¨??C
(¨÷¤G)
￥ò3?
¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
(70¤à)
§A¨ü1μ?ó3á¤ó|3--¤?￥q?°·|-p?v?C3á¤ó￥D-n±q¨????y1s°a?A|ó?ó¤?￥q¤§|~μ2?°¨C|~ao12¤?31¤é?C
1. ?ú?ú¤U|C?ê???é¤J2004|~12¤?31¤é¤§±b¤áμ2?l?G
°ó·~??°è¤H
?è¤á|Woù ¤j¤@1???¤¤¤? ?w°O|3--¤?￥q ??¤?¤¤¤?
°ó·~???v¤H ¨?à3°ó|Woù ￥ò¤@￥Xa?|3--¤?￥q ¤A¤G￥Xa?|3--¤?￥q ¤t¤T￥Xa?|3--¤?￥q
1/17
μo2?¤é′á 2004|~12¤?27¤é 2004|~12¤?28¤é 2004|~12¤?31¤é
μo2??1?X SI1200 SI1201 SI1202
a÷?B $68,000 $120,500 $79,500
μo2?¤é′á 2004|~12¤?28¤é 2004|~12¤?28¤é 2004|~12¤?28¤é
μo2??1?X PI7071 PI40600 PI9792
a÷?B $45,500 $69,800 $44,700
(¨÷¤G) ¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
2.
3.
¤W|~?פ§3??l|s3f?M1w￥I2005|~1¤?¤§?OàI?O￥?|b¤μ-ó|~?×￥2?·§@áù-ì¤à?y?A?D?ú?ú±b¤áμ2?l¤§?ê???°¨?§@￥X?A·íao3B2z?C ?é¤J3á¤ó|3--¤?￥q|b2005|~1¤?￥÷¤§￥???¨??μ?G
2? ¤@ ?g ¤é′á
1¤?2¤é 1¤?3¤é 1¤?4¤é 1¤?5¤é 2? ¤G ?g ¤é′á
1¤?7¤é 1¤?8¤é 1¤?9¤é 1¤?11¤é 1¤?12¤é
2? ¤T ?g ¤é′á
1¤?15¤é 1¤?16¤é 1¤?18¤é
2? ￥| ?g ¤é′á
1¤?20¤é 1¤?21¤é 1¤?23¤é ￥???¨??μ |?¨ì??¤?¤¤¤?¤?2?(¤?2??1?X?G14695)¤?￥I￥t3??ò¤í3f′ú?A¨?±N|?¨ì¤§3f′ú￥t??|s¤J?×?×?è|??C ±q¤¤°ê?è|?(¤?2??1?X?G1202) ?}￥X¤?2?¤?￥I $20,000á~a÷?C ±q¤¤°ê?è|?(¤?2??1?X?G1203) ?}￥X¤?2?¤?￥I $12,000ˉ2a÷?C ￥???¨??μ |?¨ì?w°O|3--¤?￥q¤?2?(¤?2??1?X?G1234)¤?￥I￥t3??ò¤í3f′ú?A¨?±N|?¨ì¤§3f′ú￥t??|s¤J?×?×?è|??C ±q?ü°ê¨è?w?è|?(¤?2??1?X?G1405)?}￥X¤?2?¤?￥I¤t¤T￥Xa?|3--¤?￥q???óμo2??s?1PI9792?MPI9798¤§?ò¤í3f′ú?C ￥H2{a÷¤?￥I1B?O $1,200?C ￥???¨??μ |V¤A¤G￥Xa?|3--¤?￥q?-áê $15,0003f?~?Aμo2??s?1?°PI40606?C |V￥ò¤@￥Xa?|3--¤?￥q?-áê $46,0003f?~?Aμo2??s?1?°PI7077?C ￥H2{a÷¤?￥I $750?l?O?M $800|L¨ê?O￥??C ±q?×?×?è|?(¤?2??1?X?G11002) ?}￥X¤?2?¤ $8,500?A3oμ§′ú?μ￥]?Aà3-p?O￥??C ¤j¤@1???¤¤¤?°h|^ $2,500¤§3f?~?Aμo2??s?1?°SI1217?C ￥???¨??μ 2{a÷?P3f|?¤J $18,500?C |V??¤?¤¤¤??-°a $17,8003f?~?Aμo2??s?1?° SI1216?C |V¤j¤@1???¤¤¤??-°a $95,0003f?~?Aμo2??s?1?° SI1217?C |V¤t¤T￥Xa?|3--¤?￥q?-áê $5,0003f?~?Aμo2??s?1?° PI9798?C
2/17
(¨÷¤G) ¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
4.
?ú?ú¤U|C?ê??§@￥X?????G
i. 2005|~1¤?31¤éao|s3fμ2?l?° $279,500?C
ii. |b2005|~1¤?31¤éà3-p1q?ü?O￥??° $1,250?C
iii. ?a±b·?3?|b2005|~1¤??W￥[|ü $25,000?C
iv. |b2005|~1¤?31¤é￥H¨Ca? $1.2μo|?100,000 $1′?3qa??A¨?±N￥t3?′ú?μ|s¤J
¤¤°ê?è|?¤á¤f?C
v.
?ò|3?T?w?ê2￡ao§é???A±?￥?a??uak?A￥H¨C|~12%-poa?C¤?￥q¨?±?￥???¤??Fμ|-poa§é???O￥??C
vi. 2005|~1¤?31¤é|?¨ì?×?×?è|?¤§¤?μ23??A¨??P¨?±b¤áaoμ2?l??￥?¤￡2??A?è|? ¤?μ23?¤§μ2?l?h?° $260,050?C?g1L???d?á?Aμo2{¤U|Cao-ì|]?G
a.
b.
c.
5.
|b?è|?¤?μ23?¤¤?A|3¤@μ§?è|??O￥? $450¨?￥?°O?y|b2{a÷±b?ˉ¤o¤§?×?×?è|?±b¤á?C ?è|??ú?ú?w′á¤?￥I?ü￥ü¤?￥I¤F?s§i?O $1,500?A|y|1?μ￥?¨?￥?°O?y|b2{a÷?ˉ¤o¤§?×?×?è|?±b¤á?C ??°è¤H?u??¤?¤¤¤??v￥?¨óao¤?2?(¤?2??s?1?G14695)?A?è|??|￥?°O?y|b¤?μ23?¤¤?C ?s?s¤U|C3?aí?G
i. 2005|~1¤?31¤é¤§??oaaíá`?y
(30¤à)
ii. 2005|~1¤?31¤é¤§·lˉq±b¤á(à3-p?μ￥?)
(3¤à)
iii. 2005|~1¤?31¤é¤§?ê2￡-t??aí
iv. 2005|~1¤?31¤é¤§￥Xˉ?°O?yao2{a÷¤??è|?±b¤á
v. 2005|~1¤?31¤é¤§?×?×?è|?1?±b3?aí
(10¤à) (4¤à) (23¤à)
*** ￥ò3?§1 ***
3/17
(¨÷¤G) ¤A3?¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥? (30¤à)
?ú?ú￥ò3?3á¤ó|3--¤?￥qao?ê??|^μa?D1|ü?D9?C?D1|ü?D8?A¨C?D¤@¤à?A|ó?D9?h?°¨a¤à?C
1.
2.
3.
4.
5.
6.
7.
8.
|C￥X¤ò§Q|ê¤à2vao¤?|??C __________________________________________________________________ -poa3á¤ó|3--¤?￥qao¤ò§Q|ê¤à2v?C __________________________________________________________________ |C￥Xˉ?§Q|ê¤à2vao¤?|??C __________________________________________________________________ -poa3á¤ó|3--¤?￥qaoˉ?§Q|ê¤à2v?C __________________________________________________________________ |C￥X?y°ê¤?2vao¤?|??C __________________________________________________________________ -poa3á¤ó|3--¤?￥qao?y°ê¤?2v?C __________________________________________________________________ |C￥X3t°ê¤?2vao¤?|??C __________________________________________________________________ -poa3á¤ó|3--¤?￥qao3t°ê¤?2v?C
__________________________________________________________________
??|Cá|￥?|ó¨ao?-poa§é??ao-ì|]?G
__________________________________________________________________ 9.
__________________________________________________________________
4/17
(¨÷¤G)
?ú?ú¤U|C?ê??|^μa?D
¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
10|ü?D12?A¨C?D¤@¤à?C
1p?X¤?￥q
?ê2￡-t??aí 2004|~12¤?31¤é
?T?w?ê2￡ ?t?D?P3]3?
?y°ê?ê2￡ 2{a÷ °ó·~??°è¤H |s3f
?y°ê-t??
$250,000
$40,000 $80,000 $250,000
°ó·~???v¤H
?ê￥? ′?3qa? 2??n???l
a?′á-t??
$200,000 $300,000
a?′á?U′ú
?O|~?P3f|?¤J2b-è?° $800,000?A¤ò§Q?° $320,000?Aˉ?§Q?° $36,000?C|ó￥?·~¤§′áaì|s3f?h?° $110,000?C
10. 1p?X¤?￥q|b 2004|~12¤?31¤éao?y°ê¤?2v?° 2.083?A|ó¨?à?1B?êa÷?h|3
$130,000?A|paG￥?·~¤?￥I $20,000àváù¨??y°ê-t???A3o1?￥?·~|3|ó§Y?餧?v?T?
A. ?y°ê¤?2v¤?à?1B?êa÷3￡·|′?¤? B. ?y°ê¤?2v¤?à?1B?êa÷3￡·|?W￥[
C. ?y°ê¤?2v·|?W￥[?A|yà?1B?êa÷?ho??ù¤￡?ü D. ?y°ê¤?2v·|?W￥[?A|yà?1B?êa÷?h·|′?¤?
5/17
(¨÷¤G) ¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
11. ￥?·~¤§|s3f?g?à¤?2v?° __________?C
A. 6.67|?
B. 4|?
C. 6|?
D. 3.69|?
12. ￥?·~¤§à3|?±b′ú′á?° __________?C
A. 36.5 ¤é
B. 37.41¤é
C. 35.59¤é
D. 18.25¤é
?D13|ü?D29?A¨C?D¤@¤à?C
13. ￥ò?M¤A?°|X1ù¤H?A¤à§O§??ê¤F $40,000?M $60,000?ó|X1ù¤?￥q?C|ó|X1ù¤H?ú?ú¤U|C
¤§¤à°t¤èak¤à°t¨?§Q?í?Má?·l?G
- |X1ù¤H￥i??¨?§?¤J¤§?êa÷|?¨ú20%§Q?§
- |X1ù¤H￥i±oá~a÷?G￥ò±o $10,000?B¤A±o $ 5,000
- ?l?B?h??2?G3¤à°t
|p￥?·~|3 $30,000§Q?í?A￥ò￥i¤à¨ì§Q?í ________________?C
A. $18,000
B. $16,000
C. $15,500
D. $14,000
14. ?t?Dao§é???O￥??O??¨?￥ià3￥?¨a?o￥?′á---poa|ó?u¤à?C3o?O·|-p-ì?h¤¤ao
____________________ ?C
A.
B.
C.
D. ?ú￥v|¨￥?-ì?h ??°t-ì?h ¤@3e-ì?h ?è?[?ê-ì?h
6/17
(¨÷¤G) ¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
15. __________________ §é??-poa¤èakˉà¨?¨C|~ao§é???O3￡??|P?C
A. ￥í2￡???q
B. ??′?ak
C. a??uak
D. ￥H¤W￥t3￡¤￡?O
16. ABC|3--¤?￥q°h| $600^3f?~?A?ú?ú￥??ò?L|s¨?Aà3?°O?y?U¤èa±ob¤á?O
_______________ ?C
A. áê3f
B. áê3f°h￥X
C. |s3f
D. ???v¤H
17. ￥?·~¤§à3|?′ú?μ?l?B $60,000?A|ó?a±b·?3??l?B$600?C¤T¤à¤G¤§°ó·~??°è¤Hμ2?l?°
·s?Wao?A?l¤U?h?°??±b?A|p|?-p?ù|32%ao·s±b?M5%ao??±b?O¤￡ˉà|?|^?C?g?????á?A?a±b·?3??O￥?à3?° _________________?C
A. $1,800
B. $2,400
C. $1,200
D. $2,800
18. ?è|??1¨ó???`aí(??1?±b3?aí)?O __________?C
A. ??￥ü￥?·~?ò|3?è|?±b¤áμ2?lao°]°è3?aí
B. |X¨?¨a??¤????va§ao?è|?
C. ?è|?±H￥Xao¤?μ23??Aù?-±??￥ü?ò|3|s′ú?B¤?2?¤?￥X?M¨?￥Là3|?à3￥Iao±b￥?
D. ±N?è|?¤?μ23?¤Wao?l?B?M2{a÷¤à?t±b¤Wao?l?B????|ü??|Pa÷?Bao¤@-ó|Caí
19. áê?R|3--¤?￥qaoa?2?¤§?ù2?¤Hoù?° __________?C
A. a?aF
B. ¤?￥qˉμ??
C. |X1ù¤H
D. ￥H¤W￥t3￡¤￡?O
7/17
(¨÷¤G) ¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
20. XYZ |3--¤?￥q|VABC |3--¤?￥q?-áê-q?ù $2,400ao3f?~?A??-q?ù￥i¨é25%à?·~§é
|??C￥t￥~?Aáê3f¤§|X?ù±?￥ó?°2/10?A2b30?M?÷?¤?ù???C XYZ |3--¤?￥q?°?ó§?3f?~¤?￥I¤F $501B?é?O￥??M°h|^?ù-è $200ao3f?~¤?ABC|3--¤?￥q?C3ì?á?AXYZ|3--¤?￥q￥?ˉà|báê3f|X?ù±?￥óao§é|?àu′f′á¤o¤?￥I?ò|33f′ú?CXYZ|3--¤?￥qà3¤?￥I???B _________________?C
A. $1,518
B. $1,521
C. $1,502
D. $1,618
21. ￥?·~¤§¤ò§Q2v?°30%?A2{|3 $400,000ao?P3f|?¤J?M $280,000ao2báê3f?B?C|p′áaì
|s3f?° $40,000?A′á￥?|s3fà3?° ________________?C
A. $180,000
B. $60,000
C. $20,000
D. $40,000
22. |paG|X1ù¤Hao§Q?í?Má?·l¤￡?O??￥-§?¤à°t?A¨?¤à°t¤èakà3|b _____________ -q?ú?C
A. áê3f¨ó?3??
B. ?P°a¨ó?3??
C. |X1ù?′?ù
D. |X1ù±?¨ò
23. áê¤J·sμo|?aoa?2?|ó¤?￥I|h?óa?2?ao2?-±-è?Ooù?° __________?CμM|ó?A¤?￥I¤??ó
a?2?ao2?-±-è?hoù?° _____________?C
A. ·??ù?A·??ù
B. ·??ù?A§é?ù
C. §é?ù?A§é?ù
D. §é?ù?A·??ù
24. ′￡¨ú2{a÷·|′?¤?2{a÷?M __________?C
A. ?O￥?
B. -t??
C. ?ê￥?
D. |?ˉq
8/17
(¨÷¤G) ¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
25. |s3fà3°O?y|b?ê2￡-t??aí¤oao______________________?C
A. ?T?w?ê2￡
B. a?′á-t??
C. ?y°ê-t??
D. ?y°ê?ê2￡
26. |páê?R $1,0003f?~?A|ó￥I′ú±?￥ó?° 3/10?A2b60¤??A|p|b10¤?¤oáù′ú?A2{a÷§é|?
à3?°_______________________?C
A. $0
B. $30
C. $100
D. $600
27. ¤U|C-t?μ?T?w?ê2￡?O¤￡?Y-n-poa§é??ao?
A. ¤j·H
B. 3?í?
C. ?÷?1
D. ¤g|a
28. ?T?w?ê2￡|b¨?¨?￥?|~--2×μ2?éao?ù-èoù?° __________?C
A. ±b-±?ù-è
B. ′Y?l?ù-è
C. ￥?-è
D. 2?-±-è
29. |paG·s|X1ù¤H§?¤J|s3f?ó|X1ù¤?￥q?A¨???|?°O±bà3?°?G-é?μ?O __________ ?M?U?μ
?O ____________?C
A. |s3f?A|X1ù¤H?ê￥?
B. |X1ù¤H?ê￥??A|s3f
C. °ó?A?A|X1ù¤H?ê￥?
D. |X1ù¤H?ê￥??A°ó?A
*** ￥t¨÷§1 ***
9/17
(¨÷¤G)
¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
at￥ó
10/17
¤p ?? ·~ ?é |V ?ò μ{
￥? ·| -p 1ê °è ¤? 1q ?￡ à3
°?|òμa ?×
￥? ¤¤
(¨÷¤G)
[￥ò3?]
±b¤á#
1-1110 1-1120 1-1210 1-1220 1-2100 1-2200 1-2300 1-2400 1-2500 1-2600 1-2700 1-2800 2-1100 2-1200 3-1100 3-1200 3-1300 3-1500 3-9999 4-1100 4-1200 4-1300 5-1100 5-1200 5-1300 5-1400 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 6-2000 6-2100 6-2200 6-2300 6-2400 6-2500 6-2600
¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
3á¤ó|3--¤?￥q(|ò￥í?1?X + ˉS§O?s?1) ¤Eàsà±′°1D123?13á¤ó¤j·H1001??
(i) ??oaaíoK-n
1/1/2005 |ü 1/31/2005
±b¤á|Woù
?ó|t – |¨￥? ?ó|t – 2??n§é?? 3]3? – |¨￥? 3]3? – 2??n§é?? ?×?×?è|? ¤¤°ê?è|? ?ü°ê¨è?w?è|? 2{a÷ °ó·~??°è¤H ?a±b·?3? 1w￥I?O￥? |s3f °ó·~???v¤H à3-p￥?-p?O￥? ′?3qa? – ¨Ca?1¤? àx3? 2??n???l a?￥?·??ù ￥H?1μ2?l±b ?P°a ?P°a°h|^ ±?áê§é|? ′áaì|s3f ±?áê ±?áê°h￥X ′á￥?|s3f ·|-p?O￥? ak???U°Y?O￥? ?è|?|??O §é???O – ?ó|t §é???O – 3]3? ?P°a§é|? 1B?O¤?￥X á~a÷ ?3¨?1Sa÷ ?l?O |L¨ê?O ˉ2a÷?M?t?è 1q?ü?O ?s§i?O ?OàI?O ?a±b?O￥?
3ìaìμ2?l
$1,000,000.00 $200,000.00?U $500,000.00 $150,000.00?U $150,000.00 $25,000.00 $75,000.00 $50,000.00 $268,000.00 $22,500.00?U
$7,500.00 $250,000.00 $160,000.00?U $3,600.00?U $750,000.00?U $500,000.00?U $539,400.00?U
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
á`-p:
á`-é?μ
$0.00
$0.00 $0.00 $0.00
$215,854.00 $120,000.00
$0.00 $18,500.00 $115,300.00
$0.00 $0.00
$279,500.00 $49,700.00 $3,600.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,500.00
$0.00
$250,000.00 $66,000.00
$0.00 $0.00 $0.00 $4,900.00 $450.00 $10,000.00 $5,000.00 $1,946.00 $1,200.00 $20,000.00
$0.00 $750.00 $800.00 $12,000.00 $1,250.00 $1,500.00 $7,500.00 $2,500.00
á`?U?μ
$0.00 $10,000.00
$0.00 $5,000.00 $10,450.00 $32,000.00 $49,700.00 $2,750.00 $2,500.00 $7,500.00 $250,000.00 $66,000.00 $1,250.00
$0.00 $0.00 $20,000.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
2b??°ê
$0.00
$0.00
$205,404.00 $88,000.00 $49,700.00?U $15,750.00 $2,500.00?U $7,500.00?U $29,500.00 $2,350.00
3ì?áμ2?l
$25,000.00$1,250.00
1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à 1 ¤à 1 ¤à 1 ¤à 1/2 ¤à 1 ¤à 1 ¤à 1 ¤à 1/2 ¤à 1/2 ¤à 1 ¤à 1 ¤à 1/2 ¤à
1/2 ¤à 1 ¤à 1/2 ¤à
1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à 1 ¤à
30 ¤à
$10,000.00?U $210,000.00$5,000.00?U $155,000.00$222,800.00 $107,500.00?U
$16,300.00?U $176,300.00$100,000.00 $100,000.00?U $850,000.00$0.00 $500,000.00$0.00 $539,400.00$20,000.00?U
$0.00 $2,500.00
$0.00
$250,000.00 $66,000.00
$0.00 $0.00 $4,900.00 $450.00 $10,000.00 $5,000.00 $1,946.00 $1,200.00 $20,000.00
$0.00 $750.00 $800.00 $12,000.00 $1,250.00 $1,500.00 $7,500.00 $2,500.00
$20,000.00$131,300.00 $131,300.00?U $131,300.00$279,500.00 $279,500.00?U $279,500.00$1,190,750.00 $1,190,750.00
12/17
(¨÷¤G)
¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
3á¤ó|3--¤?￥q(|ò￥í?1?X + ˉS§O?s?1) ¤Eàsà±′°1D123?13á¤ó¤j·H1001??
(ii) ·lˉqaí
1/1/2005 |ü 1/31/2005
4-0000 4-1100 4-1200 4-1300
5-0000 5-1100 5-1200 5-1300 5-1400
6-0000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 6-2000 6-2100 6-2200 6-2300 6-2400 6-2500 6-2600
|?¤J ?P°a
?P°a°h|^ ±?áê§é|? á`?B|?¤J
?P°a|¨￥? ′áaì|s3f ±?áê ±?áê°h￥X ′á￥?|s3f á`?B?P°a|¨￥? ¤ò§Q ¤?￥X ·|-p?O￥? ak???U°Y?O￥? ?è|?|??O §é???O – ?ó|t §é???O – 3]3? ?P°a§é|? 1B?O¤?￥X á~a÷ ?3¨?1Sa÷ ?l?O |L¨ê?O ˉ2a÷?M?t?è 1q?ü?O ?s§i?O ?OàI?O ?a±b?O￥? á`?B¤?￥X 2b·lˉq
($2,500.00)
1 ¤à
($279,500.00)
1 ¤à
1 ¤à
3 ¤à
13/17
(¨÷¤G)
¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
3á¤ó|3--¤?￥q(|ò￥í?1?X + ˉS§O?s?1) ¤Eàsà±′°1D123?13á¤ó¤j·H1001??
(iii) ?ê2￡-t??aí
oI|ü1¤? 2005
1-0000 1-1000 1-1100 1-1110 1-1120
1-1200 1-1210 1-1220
1-2000 1-2100 1-2200 1-2300 1-2400 1-2500 1-2600 1-2700 1-2800
2-0000 2-1000 2-1100 2-1200
3-0000 3-1100 3-1200 3-1300 3-1400 3-1500 3-9999
?ê2￡
?T?w?ê2￡ ?ó|t
?ó|t – |¨￥? ?ó|t – 2??n§é?? á`?B?ó|t 3]3?
3]3? – |¨￥? 3]3? – 2??n§é?? á`?B3]3?
á`?B?T?w?ê2￡ ?y°ê?ê2￡ ?×?×?è|? ¤¤°ê?è|? ?ü°ê¨è?w?è|? 2{a÷
°ó·~??°è¤H ?a±b·?3? 1w￥I?O￥? |s3f
á`?B?y°ê?ê2￡ á`?B?ê2￡ -t?? ?y°ê-t?? °ó·~???v¤H à3-p￥?-p?O￥? á`?B-t?? 2b?ê2￡ a?￥?
′?3qa? – ¨Ca?1¤? àx3? 2??n???l ￥??e??§Q a?￥?·??ù ￥H?1μ2?l±b á`?Ba?￥?
($210,000.00)
($155,000.00) ($25,000.00)
1 ¤à
1 ¤à
1 ¤à
1 ¤à 4 ¤à
14/17
(¨÷¤G)
¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
3á¤ó|3--¤?￥q(|ò￥í?1?X + ˉS§O?s?1) ¤Eàsà±′°1D123?13á¤ó¤j·H1001??
(iv) ￥Xˉ?°O?y
1/1/2005 |ü 1/31/2005
?s?1# ?t§O
CD CR CR
¤é′á
3?§?/|?′ú¤H
1/2 ¤à
|s′ú
1 ¤à
′￡′ú
μ2?l
1-2100
?×?×?è|?
1/2 ¤à 11002 1/2 ¤à 1234 1/2 ¤à 14695 1-2200
11-Jan-05 ak???U°Y?O￥? 1 ¤à 1 ¤à
15-Jan-05 ￥I′ú?F ?w°O|3--¤?￥q 1/2 ¤à $120,500.00 20-Jan-05 ￥I′ú?F ??¤?¤¤¤? 31-Jan-05 ?è|??O￥? 31-Jan-05 ?s§i?O
1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à
1 ¤à 1 ¤à $95,354.00 1 ¤à 1 ¤à
?è|??O￥? CD ?s§i?O
CD
1/2 ¤à
$215,854.00 $10,450.00
$20,000.00
¤¤°ê?è|?
CD CD
1/2 ¤à á~a÷ 1/2 ¤à ˉ2a÷ 1-2300
21-Jan-05 á~a÷ 23-Jan-05 ˉ2a÷
31-Jan-05 μo|?·sa?′?3qa?
$12,000.00 ($7,000.00)1 ¤à
1/2 ¤à
GJ000006 GJ
1/2 ¤à $120,000.00 1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à 1/2 ¤à
$120,000.00 $32,000.00
1 ¤à
$49,700.00
1/2 ¤à
?ü°ê¨è?w
?è|? 1/2 ¤à 1405 CD
16-Jan-05 ¤t¤T￥Xa?|3--¤?￥q
1-2400
2{a÷
$0.00 $49,700.00
$18,500.00 1/2 ¤à 1/2 ¤à 1 ¤à
1/2 ¤à
2{a÷?P°a CR |L¨ê?O￥? CD ?l?O 1B?O
2-Jan-05 2{a÷?P°a 9-Jan-05 |L¨ê?O￥? 9-Jan-05 ?l?O 18-Jan-05 1B?O
$800.00 $750.00 $1,200.00
1/2 ¤à
CD CD
$18,500.00 $2,750.00
23 ¤à
15/17
(¨÷¤G)
¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
3á¤ó|3--¤?￥q(|ò￥í?1?X + ˉS§O?s?1) ¤Eàsà±′°1D123?13á¤ó¤j·H1001??
?s?1#
(v) 1?±b3?aí
¤é′á 3?§?/|?′ú¤H
?×?×?è|?
ak???U°Y?O￥? ?è|??O￥? ?s§i?O á`-p:
￥I′ú?F ?w°O|3--¤?￥q á`-p:
￥I′ú?F ??¤?¤¤¤? á`-p:
|s′ú
$0.00
$120,500.00
$120,500.00
$95,354.00
$95,354.00
MYOB1/31/2005aoμ2?l:
?W￥[: ￥?￥I¤?2?:
¤p-p:
|?°￡: ￥?￥I-qa÷:
1w-pμ23?μ2?l:
′￡′ú
2 ¤à 2 ¤à
¤?2?±b: 1-2100
?è|?μ23?¤é′á: 1/31/2005
¤w1?±b ¤?2?
11002 1/11/2005 ?è|??O￥? 1/31/2005 ?s§i?O 1/31/2005
¤w1?±b |s′ú
1234 1/15/2005
￥?§I2{ |s′ú
14695 1/20/2005
1?±b
4 ¤à
2 ¤à
10 ¤à
(|@70¤à)
16/17
(¨÷¤G) ¤¤¤p￥?·|-p1ê°è¤?1q?￡à3￥?
[¤A3?]
1.
2.
3.
4.
5.
6.
7.
8.
9. ¤ò§Q / ?P°a × 100% 92,300 / 128,800 × 100% = 71.66% ˉ?§Q / ?P°a × 100% 26,360 / 128,800 × 100% = 20.47% ?y°ê?ê2￡ / ?y°ê-t?? 974,810 / 177,550 = 5.49 (?y°ê?ê2￡ – |s3f) / ?y°ê-t?? (974,810 – 279,500) / 177,550 = 3.92 (¨C?D1¤à) ￥H¤U¨?¤¤¨a?μ?G
i. |?μM·lˉó – ˉ}?ê?F￥í??M?G?ê ii. ?gàù|]ˉà – 1L?é?F¤￡??￥? iii. ?é??|]ˉà
iv. §éˉó
(2¤à)
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
D B A B B C C C D A 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. A B C B C D B D B A
(¨C?D1¤à)
(|@30¤à)
17/17