(PA)consolidated account

Question

d expense，例如adminstrative expenses, financing expenses, selling & distribution，在a-level果陣，入P&L要唔要分開寫 ??

我唔係講呢樣野...
其實P&L入面，所有o既expenses係可以分作3類，即financiang expenses, selling & distribution expenses同埋operating expenses，呢3種唔係一d細heading 的items，而係3種分類，例如deprciation of motor vehicle 係selling & distribution expenses的一種。

佢係一種heading而唔係一種expenses。

即係published account，好formal果隻係要分開寫，但係a-level我就唔清楚。所以問大家。其實呢題我開左兩題。答中者可獲兩次/題最佳解答，希望大家幫我搵答案~^^

即係notes to the account，cash flow等，都可以話係consolidated account，即係後果截。
依家a-level主考notes to the account, consolidated p&l , consolidated balance sheet。

Answer 1

話明consolidated
集團的account
d嘢是相加(應該唔使分開寫)
之後，
要看你那間公司收購幾多ordinary share
50%以上，是 subsidiary
就會把d asset 相加
唔要個investment in ? ltd
可能會有一個minority interest出現
連profit都相加

少過50%，唔是咁寫ge
要留意

2007-02-07 16:47:59 補充：
首先，唔會叫P/L只會叫Income statement 咁Consolidated income statement 我未教不過我看咗書佢真是把二個數相加

2007-02-07 16:48:08 補充：
Sales revenueCost of sales Gross profit Administrative expensesDistribution costs Profit before taxTasProfit for the yeat Attributable to : Equity holders of the parentMinority interest真是把d字加

2007-02-07 16:50:24 補充：
published account?我看哂成科Consolidated連balances sheet都未這個account都冇出現過我是讀hkiaat

2007-02-07 19:13:54 補充：
原來打錯字
Tax
Profit for the year