昨天老师公布了法律作业的平均分是C (17/30), 今天我拿到了自己的成绩, 比意料中的高, 是D (22/30), 哈哈```把我高兴了一整天.~`眼看四周, 就我的最高`~哈哈哈哈``~~~

这次的作业成绩给了我许多信心, 那些努力并不是白费的, 那就抓紧最后的十来天加油复习吧`~`

 

居然有发照片的限制~~~~我这个月第一次发照片就说我超过限制了~~~

今天终于把FIN ACC的作业交掉了, 厚厚的20页, 即使没有凝聚我太多心血, 还是凝聚了我满多仇恨的.

如果我说最讨厌小组作业, 肯定有一大堆人站出来认同, 因为小组里总是有那种懒的或者忙人, 总是不能来参加小组讨论, 或者小组里总有那种喜欢自己埋头苦干不理其他人感受的, 反正参差不齐, 很难团结.

一个星期基本上都没有回来吃饭, 大部分时间泡在图书馆里, 现在回想起来几乎什么都没干, 任何东西做出来最后都是被人否定掉, 是那种我按别人要求做了一下午做出来了, 第2天去的时候被告知别人晚上自己又重新做了, 就按别人的做法交上去, 而我做出来的东西他看都没看一眼就否定掉了.这种滋味很不好受, 那人还要说自己做的想吐啊什么的, 好象在埋怨其他组员不做事, 害他一个人那么辛苦似的. 最后我得出结论, 如果我自己不够强的话, 别人不会重视我.即使我再努力地想要去做好, 因为我学得不够好, 最后还是不会被承认.

今天才知道LEE找了个家教, 给别人20澳一小时教她FIN ACC, 我一开始听说一个劲说她奢侈, 她说花个几百块钱, 学到的这些东西以后一直有用, 不然不但没学好, 挂了的话还要再交2500. 听起来满有道理, 不过我想还是在课上好好学吧~~

接下来还有一个小组作业, 然后就面临期末考试了, 冲刺吧!

fin acc　的期中考试出来了，１０／２０，　刚好及格．　平均分是１０．３

花最多的时间，　得最少的回报．

心如死灰，　欲哭无泪．

 

我是对自己期望太高，还是要求太高？

 

financial accounting 的小组作业, 有兴趣的同学可以尝试做做, 就知道我不是夸张了.光题目就有5页...

You are the accountant of Harmony Ltd., a listed public company incorporated in
Australia. On 1 July 2006, Harmony Ltd acquired 60% of the shares of Accord Ltd
for $200 000. On the same day, Harmony Ltd acquired 40% of the shares of Discord
Ltd for $64 000. Included in the balances of Accord Ltd and Discord Ltd at that date
were the following items:
Accord Ltd Discord Ltd
Share Capital (all shares issued for $1) $200 000 $100 000
General Reserve 80 000 20 000
Retained earnings 20 000 12 000
Dividend payable 10 000 10 000
The dividends of both companies were subsequently paid to the holders of shares on
the register on 15 September 2006.
At 1 July 2006, when Harmony Ltd acquired its shares in Accord Ltd, all the
identifiable assets and liabilities of Accord Ltd were recorded at fair value except for
some plant with a written-down carrying amount of $100 000 (net of accumulated
deprecation of $20 000) and a fair value of $110 000. This plant was expected to last
a further five years. On 31 December 2007, Accord Ltd sold this plant to Harmony
Ltd for $100 000, when its remaining life was reassessed as four years. At 1 July
2006, Harmony Ltd acquired sufficient shares to be able to control Accord Ltd. Any
valuation adjustments at this date are done in the consolidation worksheet.
At 1 July 2006, when Harmony Ltd acquired its shares in Discord Ltd, all the
identifiable assets and liabilities of Discord Ltd were recorded at fair value except for
some machinery which had a written-down carrying amount of $50 000 (net of
accumulated depreciation of $10 000) and a fair value of $60 000. The machinery
was expected to last a further five years. At 1 July 2006, Harmony Ltd did not
exercise significant influence over Discord Ltd. However, by 30 June 2007, Harmony
was able to exercise significant influence over Discord Ltd due to a change of
members on the board of directors.
On 1 July 2008, Harmony Ltd. acquired 100% of the shares of a US company, Unity
Ltd. For US $300,000. All the identifiable assets and liabilities of Unity Ltd. Were
recorded a fair value except for the following:
Carrying amount
US $
Fair Value
US $
Inventory 40,000 35,000
Plant (cost $80,000) 60,000 70,000
Brand Names _ 25,000
The plant is considered to have a remaining life of five years. The brand names are
considered to have an indefinite life, and are adjusted only if impaired. All inventory
on hand was sold within the following twelve months.
Financial information for the four companies for the year ended 30 June 2009 is
shown below:
Harmony Ltd
A$
Accord Ltd
A$
Discord Ltd
A$
Unity Ltd
US$
Revenue 700 000 560 000 180 000 125 000
Expenses 500 000 430 000 120 000 85 000
Profit before tax 200 000 130 000 60 000 40 000
Income tax expense 50 000 30 000 28 000 7 500
Profit 150 000 100 000 32 000 32 500
Retained Earnings (1/7/08) 70 000 40 000 20 000 85 000
220 000 140 000 52 000 117 500
Dividend paid (from profits earned to
30/6/06)
_ 10 000 _ _
Interim Dividend paid 20 000 20 000 5 000 10 000
Final Dividend declared 30 000 20 000 10 000 20 000
Transfer to general reserve(from profits
earned during the year)
60 000 20 000 6 000 30 000
110 000 70 000 21 000 60 000
Retained Earnings (30/6/09) $110 000 $70 000 $31 000 57 500
Non-current assets
Plant and equipment $650 000 $224 000 $161 000 220 000
Accumulated depreciation (69 000) (102 000) (30 000) (40 000)
Investment in Accord Ltd 188 000 _ _ _
Investment in Discord Ltd 60 000 _ _ _
Investment in Unity Ltd 180 000 _ _ _
Deferred tax asset 40 000 24 000 60 000 _
Property 127 000 204 000 30 000 50 000
Current assets
Cash 92 000 102 000 40 000 30 000
Receivables 104 000 72 000 44 000 55 000
Inventory 96 000 80 000 42 000 40 000
Total Assets 1468 000 604 000 347 000 355 000
Non-current liabilities
Debentures 240 000 61 000 97 000 57 500
Bank Loan 86 000
Current liabilities
Payables 60 000 68 000 34 000 20 000
Current tax liability 58 000 37 000 23 000 _
Dividend payable 30 000 20 000 10 000 20 000
Total liabilities 474 000 186 000 164 000 97 500
Net assets $994 000 $418 000 $183 000 $257 500
Equity
Share capital $500 000 $200 000 $100 000 170 000
Reserves:
Asset revaluation reserve 64 000 48 000 16 000 _
General reserve 320 000 100 000 36 000 30 000
Retained earnings 110 000 70 000 31 000 57 500
Total equity $994 000 $418 000 $183 000 $257 500
Additional information
(a) All dividend revenue is recognised before receipt of cash.
(b) Apart from the general reserve, the only movements in reserve accounts in the
period ended 30 June 2009 were caused by increases in the asset revaluation
reserve of Accord Ltd of $8000 and Discord Ltd of $5000.
(c) Included in the ending inventory of Harmony Ltd was inventory purchased from
Accord Ltd for $16 000. Original cost to Accord Ltd was $12 000.
(d) Included in the ending inventory of Harmony Ltd was inventory purchased from
Discord Ltd for $12 000. This had originally cost Discord Ltd $10 000.
(e) Included in the beginning inventory of Harmony Ltd was inventory purchased
from Discord Ltd for $10 000. This had originally cost Discord Ltd $7000.
(f) Included in the receivables of Harmony Ltd are amounts of $6000 and $4000
owing by Accord Ltd and Discord Ltd respectively.
(g) Accord Ltd had recorded a profit of $2000 in selling certain non-current assets to
Harmony Ltd on 1 January 2008. Harmony Ltd treats the items as non-current
assets and charges depreciation at the rate of 25% p.a. straight-line from that date.
(h) Harmony Ltd purchased for $10 000 an item of plant from Discord Ltd on 1
September 2006. The carrying amount of the asset at that date was $7000. The
asset was depreciated at the rate of 20% p.a. straight-line from 1 September 2006.
(i) The rates of exchange between the Australian dollar and the US dollar were as
follows:
1 July 2008 US A$1= US A $0.60
30 June 2009 US A$1= USA $0.70
Average rate for the full year to 30 June
2008
US A$1= US A $0.65
(j) The tax rate is 30%.
Required:
(a) Prepare the journal entries to reflect the initial acquisitions and any other
investment related entries required in the individual accounts of Harmony Ltd.
(b) Prepare all consolidation elimination and equity accounting entries required to
prepare the consolidated financial statements of the Harmony Group as at 30 June
2009. Show all workings providing explanations and justifications with reference
to appropriate accounting standards, where necessary.
(c) Prepare the consolidated worksheet, income statement and balance sheet for the
Harmony Group for the year ended 30 June 2009.

 

关于女强人的信念让我坚持了一段时间又渐渐微弱下来, 厌恶每个星期都要吃3次以上的方便面.

 

 

 

 

 

 

从一开始就明白这个大学是不能靠蒙混过关的, 可是...未免也太难了点吧!!!

一个学期6个期中检测好不容易只剩下最后两个的小组作业了...

这个星期的法律论文是在凌晨5点赶完的, 睡了4个多小时就起床, 梦游般把打出来的13页作业送到学校, 回来路上几次觉得自己就要倒下去了, 好不容易回到家倒床就睡, 谁知从11点多开始外面就有人锯树, 门口就那么几棵树活生生被锯了3个多小时, 我那时是想睡觉也睡不了, 想起来骂人也起不来, 生不如死....

以前听别人说赶作业赶一晚上觉得是因为他们平常不做, 最后几天才做, 属于活该, 不过我现在体验到期间的苦楚, 我当然也想早点开始做呀`~可是之前不还有两个考试吗`~`复习起来也要命的呀`~`

管理会计的考试成绩出来, 差1分得D, 郁闷的我半死, 如果, 只要, 考试时候带了计算器, 现在我也可以得块巧克力的啊!!!(老师给班上前3名一人一块巧克力).

而另一个金融的作业, 一开始跟一个同学对答案, 基本上相同, 后来我又跟别人对答案, 改了一点, 最后他得48/59 分, 而我只得42.5/59 分, 要多郁闷有多郁闷!!!虽然两个的成绩都不差, 但人比人, 气死人.无语啊!

跟一个从预科开始读上来的同学聊天, 听上去就是在大学里挂科属于家常便饭再普通不过的事, 我现在读着读着也觉得自己在COLLEGE的好运到头了, 再没有好心的人帮我, 自己也不再有那么大的热情, 每天早上起床都要挣扎老半天, 再这样下去我只能去准备2500了.

还一直在犹豫到底学不学DOUBLE MAJOR, 这样的日子刚开始我就觉得过不下去了,怎么办怎么办!!!???

 

更不爽的是电脑也越来越差, 反应越来越慢, 噪音越来越大.