<< . .

. 3
( : 6)



. . >>


, 31 2005 .
6
.
5 85 6


&
6 *
10%




________
31 2005 .
*
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4 (
4.1 37
$# )*
- *2 37
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.
85



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1612
© Accountancy Tuition Centre (International Holdings) Ltd 2006
16 “ 37 ,



4.2 +
,
6
- 5
.



.
7 ! " #

- *2 37 8 : 8 8
. ,
56 6
,
9 8 8 85
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3 “ $',
1 2005 .
85 9
10 10 . .
$ 7
8%.
*

1 2005 .

1
.—
$10 = 4,631,935
10
(1 + 0.08)
4,631,935
#
4,631,935
!

31 2005 .
!
1
.—
$10 = 5,002,490
9
(1 + 0.08)
:
$
4,631,935
( 370,555
( 5
) (8% — 4,631,935)
5,002,490

"
370,555
#
370,555
!




1613
© Accountancy Tuition Centre (International Holdings) Ltd 2006
16 “ 37 ,



3“
31 2006 .
!
1
.—
$10 = 5,402,689
8
(1 + 0.08)
:
$
5,002,490
(
( 5
) (8% — 5,002,490) 400,199
5,402,689

"
400,199
#
400,199
!


4.3 ! -# %
( , )
$ 85 9 7
5
.
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.
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5

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.
5:

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5 :
. 10% ,
8 6
, .
8 8


1614
© Accountancy Tuition Centre (International Holdings) Ltd 2006
16 “ 37 ,




, 16 “ ,,
( (
, ,
! $ $
37”
.


4 “ $',
#

1 2005 .
!
10 10 . .
$ 7
- *2 37.
8%
*

1 2005 .

1
.—
$10 = 4,631,935
10
(1 + 0.08)
4,631,935
#"
4,631,935
!

31 2005 .
!
1
.—
$10 = 5,002,490
9
(1 + 0.08)
:
$
4,631,935
(8% — 4,631,935) 370,555
(
5,002,490



3

! #
"
370,555 370,555
# :
370,555
!

#
463,193 463,193
# :
463,193
!)

4,631,935 — 1/10
833,748




1615
© Accountancy Tuition Centre (International Holdings) Ltd 2006
16 “ 37 ,




4“
31 2006 .
!
1
.—
$10 = 5,402,689
8
(1 + 0.08)
:
$
5,002,490
(8% — 5,002,490) 400,199
(
5,402,689



3

! #
"
400,199 400,199
# :
400,199
!

#
463,193 463,193
# :
463,193
!)

863,392




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7 85 6
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, :

(- *2 16);
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.




1616
© Accountancy Tuition Centre (International Holdings) Ltd 2006
16 “ 37 ,


5.2.1 " #

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. 3
( : 6)



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