节目介绍了多套训练小孩子学习的方法, 基本上都是以刺激大脑为主. 家长为小朋友报读不同的学前教育班, 或是花费大量人力物力为几个月大的BB准备闪卡教材, 是希望儿女可以比同年龄小朋友多掌握知识.
可是横看竖看, 过早地硬塞一大堆资料到小朋友的脑袋, 可以起些什么作用呢?
举例说, 节目中有个三岁的小女孩, 懂得一个叫Alexander Bell的伟人. 可能我比较肤浅, 现在人到三十, 本地大学一级荣誉生毕业, 拥有会计师牌, 勉强称得上略懂几个字, 可我不知道谁是Alexander Bell, 也不觉得认识Alexander Bell对我的生活有任何影响或提升.
另外一个例子, 是一个五岁的小女孩, 可以把圆周率(π)小数点后百几个位背出来. 在我看来, 记得π是3.14并懂得应用就够了. 要确切的数据, 用计算机即可, 为什么要化时间去记一些无用的资料?在我认识的大部分会计师朋友, 心算都是很烂的, 因为大家都习惯用计算机. 吃饭埋单时候AA计数, 也要拿电话出来当计算机用. 即便如此, 其实对生活也没有什么影响. 人脑再快, 快得过用电脑计算这条算式吗?
另外一个例子, 是一个五岁的小女孩, 可以把圆周率(π)小数点后百几个位背出来. 在我看来, 记得π是3.14并懂得应用就够了. 要确切的数据, 用计算机即可, 为什么要化时间去记一些无用的资料?在我认识的大部分会计师朋友, 心算都是很烂的, 因为大家都习惯用计算机. 吃饭埋单时候AA计数, 也要拿电话出来当计算机用. 即便如此, 其实对生活也没有什么影响. 人脑再快, 快得过用电脑计算这条算式吗?
13 則留言:
極端的父母做成壓力的下一代.
人一生下來便是死亡時刻倒數的啟動...這麼匆匆忙忙的學上一切...
祇能說這些孩子像一座學習機器!
好可怕的雙親!
這是什麼都要贏/快的年代!
認同樓上的'好可怕的雙親'.
桃子
成班人食飯總有個做會計既俾人屈佢計數, 每次佢拎個電話出黎計實俾人話:"你做會計架喎!!" xddddd
我同事曾經講過, 香港個個父母都係咁, 你唔俾小孩子學呢樣學o個樣, 小孩子點會有美好既人生.
啊..有無美好人生, 我唔敢講,但我只知佢會有一個可怕既童年.
>>>成班人食飯總有個做會計既俾人屈佢計數, 每次佢拎個電話出黎計實俾人話:"你做會計架喎!!"
无错... 做会计只是禁计数机快少少only, 不代表识心算.
小孩子不要盲目相信權威啊,
要有捨得放棄,重新探索的耐性,
留意細節,又要保持宏觀,
煩腦是來自互相矛盾的慨念,
只要超越就有新天地.
社會的領袖們說:
"養大一個孩子要四百萬"
又說:
"大學畢業生人工四千元"
怎麼搞啊,好頭痕呀!
小瓶子。你幫我一個會計問題好嗎？我不會計算啊。謝謝！！！！！好感激你的！
Petroleum Ltd has accumulated cost of 1 billion to establish an oilfield.Estimated reserves indicate a life of 20yrs ,after which it will be capped.It is further estimated that the cost of capping and cleaning up the site will be 5million. During the 12th year the government introduces new regulations regarding cleaning up well sites,which are estimated to add 1 million to costs of capping.
During the 18th year the company reassesses the weel's production and extends its life for a future five years. It uses straight line throughout.
Questions;
a, calculate the depreciation charge for year 1
b, calculate the depreciation charge for yr 12.
c, calculate the .... of yr 18.
我不明白究竟花費100m,還是100m-5m-1m為original cost啊？？
拿....收钱架...照计呢就应该系甘....
HKAS16
11. Items of property, plant and equipment may be acquired for safety or environmental
reasons. The acquisition of such property, plant and equipment, although not directly
increasing the future economic benefits of any particular existing item of property,
plant and equipment, may be necessary for an entity to obtain the future economic
benefits from its other assets. Such items of property, plant and equipment qualify for
recognition as assets because they enable an entity to derive future economic benefits
from related assets in excess of what could be derived had those items not been
acquired. For example, a chemical manufacturer may install new chemical handling
processes to comply with environmental requirements for the production and storage
of dangerous chemicals; related plant enhancements are recognised as an asset
because without them the entity is unable to manufacture and sell chemicals.
Elements of Cost
16. The cost of an item of property, plant and equipment comprises:
(a) its purchase price, including import duties and non-refundable purchase taxes,
after deducting trade discounts and rebates;
(b) any costs directly attributable to bringing the asset to the location and
condition necessary for it to be capable of operating in the manner intended
by management.
(c) the initial estimate of the costs of dismantling and removing the item and
restoring the site on which it is located, the obligation for which an entity
incurs either when the item is acquired or as a consequence of having used
the item during a particular period for purposes other than to produce
inventories during that period.即是话, cost of capping and cleaning up the site is one of the elements of cost.
>>> 我不明白究竟花費100m,還是100m-5m-1m為original cost啊？？
甘无论点都系应该加上去, 点可能减呢?
a.year 1, 条法例未改, 所以 cost = HK$1,000M +HK$5M. 第一年 depreciation =
HK$1,005M/20 years = HK$50.25M
b.year 12, 条发例改左, 所以个 cost 都改左.
首先要计返嗰NBV = HK$1,005M - HK$50.25M X 11 years = HK$452.25M
然后, 计算嗰新cost = HK$452.25 + HK$1M = HK$453.25
depreciation = HK$453.25/9 years = HK$50.36
c. 间公司到第十八年改长左 depreciation 时间. 甘同 b 一样, 你先计嗰NBV, 然后摊番长D 计.
點解呢...呃...（原諒我剛學上課又不專心）點解呢用加啊？？
5m費用不是要減嗎？？estimated that the cost of capping and cleaning up the site will be 5million...不是說用完的油田要花費5m去蓋嗎？？？5555555 會計.....真難明.....
好多謝你！以後有機會，（請你真的要原諒我的遲鈍！）希望你能夠多點提點.. :P
用 1 billion 去起油田, 又用 5 million 去清理起油田所造成的污染, 甘间公司系米总共出左 1 billion + 5 million 既钱呢? 你净系想想, 间公司其实总供拿几多钱出来先.
其实条问题系想考你几样野, 其中一样就系你识唔识 judge 边D 驶费可以计算入 cost of PPE, 边D系 expense off, 直接铲入 P/L.
甘根据我所 quote 嗰两段 HKAS 16 para 11 & 16, 尤其是bold 左嗰句, 你可以睇到, 清理油田的垃圾, 应该可以算做 element of cost.
条题目要考既另一样野, 就系当你计 depreciation 时, 有野改啦哦, 甘点改呢?
政府第十二年改法例, 甘第十二年嗰 cost 又会转一转咯.
到第十八年, 嗰 cost 无转啦, 但 no. of years of depreciation 转左哦, 甘点计呢?
就系甘简单.
Spot on啊 ！！醒嗮！！^_^
多謝~~~have a good day~~~~~
會計只係學人所定出來嘅一個遊戲規則，簡單啲嚟講，大學讀會計，即係職業訓練。
所以會計師同計數計得快無絕對關係。
食飯呀..好吖。考完試請你食飯。不過唔好蝦我學生歌喎!!!
好吖...
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