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April 06, 2005

蓋然性?

財表直対①一問目はまあまあ。一般原則と当期業績主義、包括主義について。二問目。ほとんど全滅。減損と企業結合の処理について。
日本の減損処理の減損の認識は蓋然性規準からか、経済性規準からかという問い。うーん、どっちなんだろう。そもそも蓋然性って何だ。前に1回、商法で蓋然性がどうたらこうたら出てきたことくらいしか覚えていません。可能性っていうことらしいです。てっきり、減損の処理には実務上、負担が大きいから割引前のCFで判定することでハードルを高め確実せいのある減損のみ認識することで、実務の負担を軽減し経済性があると論じました。零点です。
企業結合について取得と持分の結合の処理について処理はまあまあ書きましたが、パーチェス法、持分プーリング法の名称を書かなかったので10点減点。ほとんど点はないです。

ステップ簿記Ⅰ⑨外貨を解きました。
基礎期の中でも多少は難易度高めの問題ですが、正直ホッとします。最近、目立つミスなんですが、途中でこの仕訳一本抜けていると気付いた場合の処理について、今日の場合だと、途中で掛け売上の処理が一本抜けていることに気付きました。売掛金がの考慮はしましたが、売上の考慮はしませんでした。これを客観的に分析すると恐らく、普通に商品項目を解いている段階であればミスはしていないと思います。ところが、ほとんど処理は終了している(今日は貸し引きの算定までおわっていました)段階で未処理を一個発見すると貸し引きの修正のみに気を取られてしまい、売上の増加にまで頭が回っていませんでした。時間ももうギリギリだったこともありますが。いつものことながら、ほとんど処理が終了した段階での修正はどことどこに影響が及ぶのかを的確に把握する必要があります。なので、仕訳を書くのが一番安全なのかもしれません。でも、売掛××/売上×× の仕訳を書くのは今更ながら気が引けますがこれを念頭において取り組んでいきます。

財表、今日は連結を中心に学習しました。うーん、細かいっすね。確かにこれは短答対策が必要ですね。やっとこ、勉強時間を理論に回すようになりましたが(ちゅーか、やらないとヤバイ)、肢別、テキストでほとんど理解は可能です。今まではホント規準の暗記に走っていたことを痛感します。あんま意味が分からないけどとにかく憶えちゃえ、そしたら、似たような文言を反対に組み合わされたりすると解けないのですが。正直、連結の規準こんなに理解できたのは初めてだと思います。今更ながらですが。応用のテキストだと連結が一番重いのでこれを乗り切れば、既に外貨は一回転したのであとはCFと税効果を一気に仕上げます。今週中までには何とか全論点一回転させたいものです。監査はまだ手付かずなもんですから。

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