大家CPA115考得如何啊??
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考完la....
Certified la.................... > dead 555555555555555
although the Qs are not too hard , many unfamiliar questions ar...especially the first short question...
I know how to calculate when im studying for it..but during exam with the time stress i just didnt feel like comprehend to them ...almost randomly picked or roughly worked ou all calculations. ..i was giving up during the exam...spirit totally broken...
Highly recommend ppl NOT to TAKE this subject unless they are really prepared to study the material inside out...
sigh.......... should have chosen international business as an elective ....at least i will have no fail...and i like it and good at it...
now come to think of it...all passes look much better rather than having FR as a dirt in my results... god..
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你才问答题不好而已。。,别慌!!!
选择题我花太多时间,到最后的简答题答的太快,一点把握也没有。。。。
不知道这们课是不是50%就及格???
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这门现在是必修吧?
= =# 没做完.....感觉杯具了~~~
考完觉得这门课真的从头到尾看一遍不如好好把题做做......书上的好多例子比考试难好多......坑爹啊!!!!
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If you are going to take this shxxxt for the coming semester,
The general tip is to study everyday for real. No time for you to look into materials to work things out. It's financial accounting after all. Not like FRM you might be able to slip through with the formula.
The tip is to get your skills and knowledge in Tax Effect Acountting & Business Combination up to CPA level in the first few weeks or even before the semester starts.. ...these 2 aspects underpin your ability in understanding this subj VERY VREY seriously...
it's much more complicated at CPA level than bachelor.....plus the added analytical demand in analysing financial statements....
I think if you didnt have a D or HD in Company accounting back then in uni... it'll be a real challenge for you..555
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No la... with the calc in MC ...I was just putting my bet to either A, B, C or D... Lol... didnt stduy DTA/L inside out..so couldnt do alot of Qs..
I hate it ..it seemed to me DTAor L were everywhere ..i was totally crushed....
I think CPA do the score according to standard deviation....
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Hmm..me too ..i spent on theory questions...but i didnt spend much on Cal since I just couldnt apply those knowledge in exam...since my spirit got crushed and witht hte time constraint...
Then short q,... I did really badly as well...it's a shame i didnt do the NCI Q properly...since it's not hard....just didnt have time... 55
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5........ plus didnt have time to make my own index.. ..I just used the one from yantony ..thx yantony..
BUT alot of details are missing in there which i didnt have time to put in....
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有几个考题很阴险啊,不仔细看就上当。
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你说的太对了,花了那么多时间看懂书上的东西还不如就看一遍做题。。我看书看到今早4点。。
希望可以PASS,最后一个题的分录我写的乱七八糟,最讨厌做这种第2年的。。。选择题有一些也不太会。
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什么第2年?什么东西?我咋一点印象都没有
看来我这题没指望了
最后一题的NCI in profit算出来是多少?25800对否?
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我怎么觉得是合并后的一年。。。。
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可能是我看错了?因为题目强调了是YEAR AFTER SALE。。我也没仔细看题。。就用了RETAINED PROFIT那个 晕 算了 3分
那个25800好像很熟悉。。我都不记得了
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考得非常的差。大题一半空了,等10月重考吧
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偶下午回忆题目,准备重考
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Sorry for u... if i fail....i might just give it up since it's not compulsory for me...
cos i might wana take international business...probably the easiest subj ever ?
that'll go well with my last 117 too...
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am...expecting miracle ..
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我也是算的第2年,因为那个year after sale, 好像合并是第一年年底30 JUNE 发生的
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对的,考的是YEAR AFTER,巨恶心。书上有一道课后习题有点类似的,考的是第二年的,不仔细根本注意不到这个习题,NND,真阴险
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参见书本上的QUESTION 6.14 如果这道题大家提前做过,这道题就应该不难了。就一个差别,一个是LOSS,一个是PROFIT
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做过这个6.14。。。。。
当时就觉得这个计算出的不难。。。嗯,这个cpa板块这两天都不会来看。。。越看越没自信,越看越闹心!!!
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It wasn't easy, the time is limited, questions are similar to workshop & SAT, but not exact the same. I totally give up all the questions about DTA/DTL, it's so confusing, have no ideal how to calculate.
I defered FR last year & if I fail this semester, can I do it again next semester? Does anyone know?
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你可以在六年内重复考,今天的income tax部分都是最基本的,不难。你看来要好好看看书,理解的基础上多做题。祝大家都好运。
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somehow I thought each subject can only have 2 chance, if I defer 1 & fail 1 then it count 2 chances. I will try to check on CPA website.
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只要6年内考完,没关系你考几次的吧。这CPA太折磨人了,要是不停的DEFER和FAIL,换我就要成范进了。
今天考了115,感觉没谱,但居然第一次考试能够把所有题做完了, 以前每次都会做不完,时间紧张到死。下周还要继续,大家都加油。
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I spend most of my time from self assessment questions. however, there were only less than five came out.
the exam was really tough!
i only remembered:
1. what smooth the profit and loss
2 special entity test
3 there is one called price - model something (what was that???)
I done the same thing 就用了RETAINED PROFIT. (wrong???)
whatever....
Tough!!!!!
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嗯。。。手欠。。。又上来了
直到出成绩之前,我可能又不能好好睡觉不能好好吃饭了,只要想起来115,我就头皮发麻,脚发软,浑身难受
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我今天不满意后面的答题,没仔细看是第二年,还有上洗手间5分钟,简答题看似简单,其实有陷阱,第一个答题的期初数字调整要考虑,我写了,但数字写错了,实在不应该。选择题不难,但是挺耗时。总结,需要提高速度,多练。下次肯定没问题。
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大家别泄气,与中国cpa考试比较,还是挺容易的,只要看书理解了,多练就没问题。中国的cpa考试非常变态,通过率只有15%左右,会计科目的case,光读题至少15分钟,一道题一般都是25分钟,闭卷。难度是澳洲cpa的数倍。选择题还是多选,选错扣分。我考过了,非常痛苦的过程
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握个手,我也是这个数字。。。希望我们对吧。。。。
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