ACCT6001 期中考试马上就要到来
你准备好了吗？？
不要紧张
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还有例题解析哦！
往后看吧！
考试时间：4月8日 周一
考试时长：30分钟
考试范围：Week1-5
(注意第五周的income tax是不考的)
考试类型：以计算题为主 无选择题
加油⛽️！
下面一起带大家看看每周的考试重点
同学们一定要认真复习～
Week1主要偏理论为主，介绍了关于Corporation Act, Accounting standard, 以及conceptual framework的相关知识。
Week2讲解了一些关于PPE的基础概念，初始计量和后续计量，以及PPE的减值。这一周大家要认真复习，绝对是考试重点！
Week3主要学习关于无形资产的一些概念，包括无形资产的基础概念，无形资产的初始确认和后续计量！
Week4主要介绍了关于lease的相关知识，包括什么是lease，如何计算lease等。这一周也绝对是考试的重中之重！一定要搞明白其中的概念和计算！
Week 5的重点是区分liability、contingent liability和provision，注意income tax部分期中是不考的。
大家一定要针对每个周所学的内容
多刷题！
多刷题！
多刷题！
重要的事情说三遍！
下边为大家提供了两道关于期中考试的重点例题
我们废话不多说
一起做一下吧！
例题1:
XXX purchased a non-depreciable asset on 30 June 2019 for $100,000. XXX chose the revaluation model to account for the asset. XXX's financial year end is 30 June.
On 30 June 2020. the fair value of the asset was estimated to be $150,000. However, the fair value fell to $80,000 on 30 June 2021.
Required: Prepare all general journal entries for the year ended on 30 June 2021.
Answer:
2020.6.30
CA=100000 FV=150000
Dr PPE 50000
Cr revaluation surplus 50000
2021.6.30
CA=150000 FV=80000
Dr revaluation surplus 50000
Dr revaluation expense 20000
Cr PPE 70000
例题2:
RemoteCo Ltd enters into a contract with Office Life Ltd, a coworking provider, which entitles a RemoteCo employee to use an office room at a specific building in Sydney’s CBD for one year. Each day, the Office Life app will randomly assign the employee an empty office room in the building to exclusively use for that day. RemoteCo pays a monthly subscription fee.
Under AASB 16: Leases, what would be the most appropriate accounting treatment for the subscription fee in RemoteCo’s financial statements:
A: Recognise it as a depreciation expense for the right-of-use asset.
B: Recognise it as an expense in the statement of comprehensive income.
C: Recognise it as a direct cost included in the right-of-use asset.
D: Recognise it as reductions of lease liability and as interest expense.
Answer：B
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如果做错了也没关系哦
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备战期中考试
考试须知
注意考试时间和考试的教室！
不要走错教室！
记得要带approved计算器哦！
考试时不要紧张，稳住心态，加油！！
期中考试占比10%哦，大家一定要好好复习，如果有不确定的问题，可以选择学神ACCT6001的课，让纸鸢老师帮你一键解决所有疑惑！扫码海报即可与小助手获得联系～
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