Revaluation Reserve v.s. Exchange Reserve

Exchange reserve 易做好多 ~ ~

再做呢隻job, 唔同site.

今期全程係香港...

因為將會係最後一次

所以想好俾心機做

想有個好終結

做呢隻job已經係第四次

雖然呢次係 interim

但一o的都唔易做

我做的十間公司 issue 位有好多

including:

what exchange rate used in share buyback? share premium ledger drops to zero while RMB amount is not zero with using historical rate to translate

PPE interest expense capitalization while we expense it in previous year, the related standard of interest capitalization and the effect of adjustment/ no adjustment under fair value model

sales recognition method while there are not an arm's length related party transaction which also affect recoverability of related party receivable

the cost for the intangible asset that client developed internally were expensed previously while it is not consider appropriate to expense and the related standard of intangible asset recognition

some large flutuation and unreasonable high/ low GP, with some super long inventory turnover days

再加上一d超難溝通的client, 所以要solve d issue 都好煩

因為同時開哂d 公司的關係, 又做到腦分裂

做緊A公司working, 打俾B公司問野, 同FIC 對C公司數, 收到D公司reply, 俾AIC 出 E 公司Q

係.... 我知BIG 4/ 其他firm 的朋友仔早就習慣咗嫁啦...

但本人唔係lor

不過, 要努力, 最後一次!!

PS: 好鍾意 High tea @ COVA ^^

wakaka

一個月的 study leave 終於完工啦

個人發哂毛

qp 最後都係溫唔切

print 咗三年 past paper一份都無做過

CLP都無睇過,決定唔帶

所以我個 strategy 係做哂d mock, 整哂 mock 的 reference

心諗 一份 mock 中半條

我做十四份session paper

咪會中 7 條 law

結果今日上晝俾我中咗 ~70%

應該係話 d mock tip 中 ~70%

勁開心, kakaka

以為下晝俾我食住個勢實無死

點知下晝一條都無中

灰爆

考試問due diligent, 個 BU mock 有呀, 不過係due diligent meeting......DUE

問 convertiable bonds 同 net investment hedging

考試先係度溫係咩

睇example 睇咗十分鐘都唔識..... give up

問post balance sheet event, 想抄notes, but 無帶 CLP

不過overall應該pass gei

考試 tip 題目原來咁痛快 ga

20:80 theory is always works~~

BLESS ME and ALL