? asked in 教育及參考書標準及測試 · 1 decade ago

有關lcci ge provision for unrealised profit account一問

我想問provision for unrealised profit account系屬於邊個topic.....仲有而家仲考唔考丫...唔識點做呢個account....

仲有一樣野咩黎...legal ruling in garner v murray.可唔可以explain呢樣野..仲有而家仲考唔考丫....系屬於邊個topic???

1 Answer

  • 1 decade ago
    Favorite Answer

    "provision for unrealized profit" should be under Branch Accounting which is removed from syllabus from 2008. However, pls note we have to make deduct unrealized profit on stock in group a/c as well.

    Garner v Murray is a court case of 1904. under such, when in partnership dissolution, partner's deficiency (debit balance in capital a/c) to be shared by "Last Agreed Capital", rather than usual profit and loss sharing ratios.

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