做account，finance和audit一起来讨论

50912cmea

cindy_law0604 发表于 29-11-2014 09:55 AM
如果是用了几年的MACHINE 的话，也是一样吗？

还是只是新的还没OPERATION的？那如果是START OPERATION ...

Financial Reporting Standard 116 Property, Plant and Equipment

如果是用了几年的MACHINE 的话，也是一样吗？

Subsequent Costs

12.        Under the recognition principle in paragraph 7, an entity does not recognise in the carrying amount of an item of property, plant and equipment the costs of the day-to-day servicing of the item.  Rather, these costs are recognised in profit or loss as incurred.  Costs of day-to-day servicing are primarily the costs of labour and consumables, and may include the cost of small parts.  The purpose of these expenditures is often described as for the ‘repairs and maintenance’ of the item of property, plant and equipment.

13.        Parts of some items of property, plant and equipment may require replacement at regular intervals.  For example, a furnace may require relining after a specified number of hours of use, or aircraft interiors such as seats and galleys may require replacement several times during the life of the airframe.  Items of property, plant and equipment may also be acquired to make a less frequently recurring replacement, such as replacing the interior walls of a building, or to make a non-recurring replacement.  Under the recognition principle in paragraph 7, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of replacing part of such an item when that cost is incurred if the recognition criteria are met.  The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of this Standard (see paragraphs 67-72).

14.        A condition of continuing to operate an item of property, plant and equipment (for example, an aircraft) may be performing regular major inspections for faults regardless of whether parts of the item are replaced.  When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant and equipment as a replacement if the recognition criteria are satisfied.  Any remaining carrying amount of the cost of the previous inspection (as distinct from physical parts) is derecognised.  This occurs regardless of whether the cost of the previous inspection was identified in the transaction in which the item was acquired or constructed.  If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed.

Jayhee

不好意思。问下。
有没有人在新加坡的会计楼或会计公司上班呢？
为什么Accounts Assistant的工一直找不到？

紫舞飞扬

米佳乐 发表于 28-11-2014 05:07 PM
最近從 IA seconded 去做 Due Di
實在要命

什么是due di???

紫舞飞扬

slyven85 发表于 23-11-2014 11:34 PM
在外国因为有corporate government, 才有 independent director,  才有IA，本地的IA真的是可有可无的, 尤 ...

是啊。。我都是听命与我MD。也就是公司的大老板。
算不算independent?
这里大部分的公司都是family run 的。。

joeyhwi27

如果在accounts (commercial) 有七年经验了，只差没对过audit and audit schedule, 因为之前senior都没不给我碰。如果出去可以做full set 吗，audit report 需要懂什么东西吗？audit adjustment 少， entry 都进到没什么问题。

请问可以帮忙解答吗？谢谢。

pear90

请问大大们，我的 aurditor 给了我一个 AJE是
Dr. Amount Owing to Contract Customer
Contract Cost Recognised
Cr. Progress Billing

(Being completed contract cost recognised)

我是不是需要 create 多一个 acc contract cost recognised?是 under 哪里的?

米佳乐

紫舞飞扬 发表于 9-12-2014 08:41 PM
什么是due di???

就是 Due Diligence 咯

domhu571

请问通常Telex Release的BL上有船运公司的签名以及盖章吗？

因为公司最近开始用这个服务，然后看到上面没船运公司的签名以及盖章。问销售部门，被告知是没有的。他们也把original的BL还会给船运公司了。所以公司只留有那张没签名以及盖章的BL with ''Telex Release''

可是心里还是想不通为什么会没有，如果说有什么争执时，船运公司说那BL不是它们发出的，因为没签名以及盖章，那该怎么办？


是我想太多还是真的一般上Telex Release的BL都没签名和盖章？

谢谢前辈指点迷津。。。

wendy2359

想问下~~我是在 Construction indusrtry 工作。 当一个 project contact value 已经taken in in last financial year, 今年 client 要求discount和 issue credit note 给他 因为没办法还。那可discount可以当今年的expenses ？

slyven85

紫舞飞扬 发表于 9-12-2014 08:47 PM
是啊。。我都是听命与我MD。也就是公司的大老板。
算不算independent?
这里大部分的公司都是family run ...

外国公司，老板自己做CEO， Board Director都是让Indepedent Director来做。

本地人刚好相反。。

如果自己又是MD，CEO又是自己人。。

Indepedent Director还有什么意思？？ sick to have purpose。。

slyven85

紫舞飞扬 发表于 9-12-2014 08:47 PM
是啊。。我都是听命与我MD。也就是公司的大老板。
算不算independent?
这里大部分的公司都是family run ...

在family run的公司，IA真的可有可无。。 好像Investigator罢了。。 没有fully indepedent。

VALER

在MEDIUM FIRM　AUDIT了3 年，生活忙碌，熬夜， TRAVEL， 很累但是很充实，尤其是当audited repport uploaded 上bursa 的那一刹那，很有成就感，就好像baby 出生了！基于健康和想六多些时间给家人，跳出来了。

但是找工时面对的问题就是没有big 4 / MNC  experience， 很难进mnc. 也没有industry specified 的experience. 所以以往的经验都被discounted. 之前audit  对FS 和SYSTEM 有一些了解，可以自己揣摩， 研究,pick up 也比较快。

现在刚在DEVELOPER CO 做ACCOUNT EXEC，觉得好不习惯，准时放工，多了很多时间。CULTURE 不错，老板也不会像audit firm 那么刻薄没人情味，会关心员工。

只是觉得长远来看慢慢就会脱节了，毕竟不会再有CPD -Training on latest updates. SENIOR 也不是很有耐性教人，SHARING 的那种。 而且也不是professionally qualified.就是一个安稳的工作，不会进步。

所以内心还在挣扎着。不想过没有LiFE 的生活， 但又不想和FINANCE 脱节，可以接触不同business.  想try advisory role / IA / MNC, 但却又不懂能走多远。。。

kkk33

请问这里有MIA MEMBER 吗？小弟正在做一个assignment 是要survey MIA MEMBER， 如果可以请pm 或 留下email 给我， 小弟感激不尽。谢谢

MalcolmChong

大家好，我先来自我介绍好了
之前在一间oil and gas company任职accounts officer 一年半
虽然花红很可观，但因为工作性质太过routine, 只好选择离职
我目前是在新加坡PwC的一名auditor，刚加入4个月
现在也在半工半读着UOL， 今年五月考完试就等毕业了

想说，目前除了audit, 我真的不知道还能去哪一行， 这里有哪位跟我有同感呢？

777en

pear90 发表于 11-12-2014 12:02 PM
请问大大们，我的 aurditor 给了我一个 AJE是
Dr. Amount Owing to Contract Customer
Contract Cost Rec ...

你的是project 的？

pear90

777en 发表于 6-2-2015 09:47 AM
你的是project 的？

嗯，我公司是 developer + contractor

777en

pear90 发表于 6-2-2015 12:24 PM
嗯，我公司是 developer + contractor

你試試了解balance sheet裡的amount due to contract customer怎樣來吧通常是 progess billing vs turnover 的

JOCHIN

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Becca123

我在烦GST呢。。谁懂GST？老板跟我说我们的bill一分也不能差。但有时supplier会出错单啊。老板要我们给solution.但这是external error,out of  company control..我想到头都爆了。。

slyven85

kkk33 发表于 26-1-2015 10:49 PM
请问这里有MIA MEMBER 吗？小弟正在做一个assignment 是要survey MIA MEMBER， 如果可以请pm 或 留下email  ...

我是CIMA member, 但是没apply MIA (觉得不是很需要），八百块，还要给两边的member fees.