读account的进来一下ACCA,CAT还是LCCI都可以

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bel_bel

2013-11-20 03:08 PM

本帖最后由 bel_bel 于 2013-11-20 03:31 PM 编辑

谁可以跟我解释一下provision到底是什么东西来的？
题目在4楼～

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christine1015

2013-11-20 03:28 PM

provision of doubful debts?

bel_bel

2013-11-20 03:30 PM

lee10 发表于 2013-11-20 03:16 PM
是指那些provision呢？
马来文的provision是peruntukan，例：peruntukan hutang ragu= provision for doub ...

还是我给你看题目好了
Wendy is drawing up accounts for her toy store for year ended 31 dec 20x8.
During that year one of the toys she sold was faulty and resulted in an injury to a child.
As a result the parents of the child have taken legal action and are demanding a maximum of $6,000 in damages.

Wendy offered compensation of $1,200 which has been turned down.
Sha has now taken advice on the matter from her solicitor who thinks that, although there is a slim chance she will be able to avoid paying damages if the case go to court, the sensible course of action is to settle out of court.
The solicitor has advised that a sum of around $4,500 is likely to be accepted by the parents.

Wendy's accounts should be include a provision for $4,500.

为什么是$4,500而不是$6,000叻？

bel_bel

2013-11-20 03:32 PM

christine1015 发表于 2013-11-20 03:28 PM
provision of doubful debts?

不是哦，题目在四楼噢～拜托大大帮我看一下～🙏

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jason89

2013-11-20 04:08 PM

这题比较活
首先
如果要provide provision就一定要有根据~
这一题的根据就是solicitor的advise~
然后假设6000是无根据的
这样provision就是4500

provision不能乱provide
能够操控income statement

channel_u2810

2013-11-20 04:12 PM

bel_bel 发表于 2013-11-20 03:30 PM
还是我给你看题目好了
Wendy is drawing up accounts for her toy store for year ended 31 dec 20x8.
...

对于accounting standards来说...

in order to make a provision .. the following must be fulfilled :

- Present obligation (卖的toy伤害到小孩子）
- Past event (已经伤害小孩子）
- Probable outflow of resources embodying economic benefits (连律师都说要赔偿的机会比较大）
- Reliable estimate of the obligation (third party 的意见是4,500就可以庭外和解)

所以account只需要made 4500的provision as a estimate of provision...

bel_bel

2013-11-20 04:27 PM

jason89 发表于 2013-11-20 04:08 PM
这题比较活
首先
如果要provide provision就一定要有根据~

噢～～完全明白了！谢谢大大～～

wphuiling

2013-11-20 04:28 PM

律师都说了，对方‘有可能’会接受4500，而不是已经接受。
所以，provision应该是6000，不是4500（除非对方说ok）
如果放4500，到时对方硬硬要6000的话，不就是under provision了。。

P/S: 是不是题目用错词语了？

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