Tutor Ricky

09/09/2026

本教學影片以示範金融風險管理。內容包括：計算債券風險曝險，並示範如何透過購買 信用違約交換 (CDS) 降低違約風險。影片逐步講解 CDS 保費、賠償金額及回收率的現金流影響。透過清晰的計算步驟與考試導向的解說，幫助學生掌握複雜的風險管理概念。非常適合金融風險管理考試準備及專業學習。

This tutorial presents an example in Financial Risk Management. It explains how to calculate bond exposure and demonstrates how buying a Credit Default Swap (CDS) reduces default risk. The video walks through the cash flows of CDS premiums, compensation amounts, and the impact of recovery rate. Clear workings and exam-focused explanations make complex risk management concepts easier to grasp. Perfect for Financial Risk Managementexam preparation and professional learning.

財務風險管理︱信用違約掉期CDS︱計算保費︱債券 名義金額︱計算違約賠償︱CDS買方的淨現金流︱Financial Risk Management︱Bonds︱Credit Default Swap

28/08/2026

本教學影片以 Management Accounting 考試題型示範 管理會計中的 特別訂單分析。內容包括：利用 邊際貢獻 與 相關成本 進行決策，並強調考慮 非財務因素（如客戶關係及產能限制）的重要性。透過清晰的計算步驟與考試導向的解說，幫助學生掌握複雜的決策過程。非常適合 Management Accounting or Cost Accounting 考試準備及專業學習。

This tutorial presents a Q&A example in Management Accounting or Cost Accounting. It demonstrates how to evaluate a Special Order using Contribution Margin and Relevant Costs, guiding students through structured decision-making. The video also highlights the importance of considering non-financial factors such as customer relationships and capacity constraints. Clear workings and exam-focused explanations make complex decisions easier to understand. Perfect for HKICPA QP exam preparation and professional learning.

#會計補習

09/08/2026

Cost of equity
Asset beta
Equity beta Formula
Market risk
CAPM
Business Finance
HKICPA QP Module 12

This tutorial presents a QP exam-style example in Business Finance. It explains how to calculate Asset Beta, adjust for leverage to derive Equity Beta, and apply the Cost of Equity formula (CAPM). Step-by-step workings and exam-focused explanations help students understand risk measurement and capital cost in practice. Perfect for HKICPA QP exam preparation and professional learning.

本教學影片以 QP 考試題型示範 商業財務中的計算：資產 Beta、調整槓桿後的 股權 Beta，以及 股權成本公式 (CAPM)。透過逐步計算與考試導向的解說，幫助學生掌握風險衡量與資金成本的應用。非常適合 HKICPA QP 考試準備及專業學習。

#補習 #會計補習

01/08/2026

香港會計準則第21號（HKAS 21）即「匯率變動之影響」，主要規範企業如何將外幣交易及海外業務換算為功能性貨幣或表達貨幣，並處理相關匯兌損益的會計記錄。

核心概念:
功能性貨幣 (Functional Currency)：企業經營主要經濟環境的貨幣。外幣交易 (Foreign Currency Transaction)：以功能性貨幣以外的貨幣進行的交易。表達貨幣 (Presentation Currency)：財務報表呈報時所使用的貨幣。

主要會計處理原則:
- 初始認列：外幣交易在初始認列時，應按交易當日的即期匯率換算
為功能性貨幣記錄。

- 結算與期末重編：貨幣性項目（如現金、應收/應付款項）於結算日或期末時，須按當日即期匯率進行重編，產生的匯兌差額計入當期損益。非貨幣性項目（如以歷史成本計量的固定資產）則保留交- - 易日的歷史匯率，不予重新換算。

海外業務換算：將海外子公司或分公司的財務報表換算為母公司的表達貨幣時，資產和負債按期末即期匯率換算，收益和費用按交易日近似匯率換算，換算差額計入其他綜合收益（權益項目）。

#會計補習 #會計準則

26/07/2026

Financial Reporting
QP M11 HKICPA
Revenue from contracts with customers
Five-Step Approach

This tutorial demonstrates a QP exam-style example applying the five-step approach under HKFRS 15 Revenue from Contracts with Customers. It walks through allocation, and revenue recognition. Clear workings and exam-focused explanations help students understand how to apply HKFRS 15 in practice. Perfect for exam prep and professional learning.

本教學影片以 QP 考試題型示範 HKFRS 15「客戶合約收入」的五步法。內容包括：分配交易價格，以及收入確認。透過清晰的計算步驟與考試導向的解說，幫助學生掌握 HKFRS 15 的應用。非常適合考試準備及專業學習。

#會計 #會計補習

23/07/2026

Hong Kong Accounting Standard (HKAS) 19 prescribes the accounting and disclosure requirements for employee benefits, requiring companies to recognize a liability when an employee provides service for future pay, and an expense when the economic benefit is consumed. It covers short-term, post-employment, other long-term, and termination benefits.

香港會計準則第19號（HKAS 19）規範僱員福利的會計處理與披露要求，規定企業在僱員提供服務以換取未來支付的福利時須確認為負債，並在消耗該服務所帶來的經濟利益時確認為費用。其涵蓋範圍包括短期、離職後、其他長期及辭退福利。

Core Objective: Ensure companies record employee benefit costs in the period the service is earned rather than when cash is paid.

Four Benefit Categories:Short-term benefits: Wages, salaries, annual leave, and bonuses due within 12 months.Post-employment benefits: Pensions and retirement plans, split into defined contribution and defined benefit plans.Other long-term benefits: Long-service leave or sabbatical leave.Termination benefits: Compensation payable as a result of an employment contract termination.

Key Focus: For defined benefit plans, it uses actuarial techniques to measure obligations and routes remeasurements through other comprehensive income.

核心目標： 確保企業在僱員提供服務賺取福利的期間記錄相關成本，而非在實際支付現金時計入。

四大福利類別：短期僱員福利： 12個月內須支付的工資、薪金、有薪年假及花紅。離職後福利： 退休金及退休計劃，分為設定供款計劃與設定收益計劃。其他長期僱員福利： 長期有薪假期或長假（如長期服務休假）。辭退福利： 因解除僱傭合約而支付的補償。

重點概念： 對於設定收益計劃，企業須採用精算技術計量義務，並將重新計量金額記入其他全面收益。

#會計補習 #會計

20/07/2026

《香港財務報告準則第10號》（HKFRS 10 合併財務報表）規定，當母公司控制一間或多間子公司時，必須編製合併財務報表，以將所有子公司的資產、負債、權益、收入及費用全數納入其中。以下為在合併報表框架下，這三個特定項目的原則與處理方式：

商譽 (Goodwill)概念：母公司收購子公司時，支付的收購代價超出子公司可辨認淨資產公允價值的差額。處理：商譽是透過《香港財務報告準則第3號》（HKFRS 3 企業合併）釐定，一旦確認，便會在合併資產負債表中列作無形資產，代表母公司未來獲取經濟效益的潛力。

非控制權益 (Non-controlling interest, NCI)概念：又稱「少數股東權益」，指子公司中不直接或間接屬於母公司的股權部分。處理：在合併資產負債表中，非控制權益必須獨立於母公司擁有人權益，單獨列報於權益總額內。子公司的全面收益（包括利潤或虧損）會根據母公司與NCI的持股比例，分別歸屬於母公司擁有人及非控制權益。

歸屬於母公司擁有人之股息 (Dividend attributable to owners of parent)概念：集團內母公司發放給其最終股東的股利金額，不包含發放給非控制權益（即子公司少數股東）的股利。處理：在編製合併報表時，母公司與子公司之間的內部交易（如子公司的股利發放）必須全數對銷。這確保了合併報表只反映母公司擁有人實際賺取的利潤。

Under HKFRS 10, when a parent controls a subsidiary, they must prepare consolidated financial statements that combine their assets and liabilities, treating the group as a single economic entity.

How HKFRS 10 Concepts Apply:Goodwill: This represents the excess of the purchase price over the fair value of the subsidiary's identifiable net assets at the acquisition date. In the consolidated balance sheet, it is capitalized as an intangible asset.

Non-controlling Interest (NCI): This is the portion of a subsidiary's equity (and profit/loss) that is not attributable to the parent company. Under HKFRS 10, NCI is presented as a separate component of equity on the consolidated balance sheet, distinct from the parent's equity.

Dividends Attributable to Owners of Parent: In consolidated financial statements, the subsidiary's operations are combined with the parent's. Any dividends declared and paid by the subsidiary to outside, non-controlling shareholders reduce the NCI's equity. Dividends paid to the parent are eliminated entirely during consolidation, so they do not impact the consolidated statement of profit or loss or the equity of the parent owners.

#會計習補 #習補

18/07/2026

HKAS 16（香港會計準則第16號）規範「不動產、廠房及設備」（Property, Plant and Equipment，簡稱 PPE）的會計處理 。其主要規定包含：

- 適用範圍：預期使用超過一個會計期間、用於生產、提供服務、出租或行政用途的有形資產 。

- 初始計量：按成本入帳，包含購買價、運費、安裝費及拆卸復原成本 。

- 後續計量：企業可選擇成本模式（成本扣除累計折舊與減值）或重估價模式（以公允價值重估） 。

- 折舊：需根據資產的可用年限（Useful Life）系統性分攤 。

#會計補習 #補習

13/07/2026

Business Finance
HKICPA QP M12
Acquistion Price
Enterprise Value
Equity Value
Terminal Value

#補習 #會計

06/07/2026

Financial Reporting
QP M11 HKICPA Exam
Goodwill Non-Controlling Interest (NCI)
Dividends income.

This tutorial walks through a QP exam-style example on Group Reporting. Step by step, it demonstrates how to calculate:

Goodwill arising from acquisition

Non-controlling interest (NCI) share of profit and dividends

Dividends paid to the parent company

The video explains each calculation clearly, using structured workings and exam-focused logic. Perfect for students preparing for HKICPA QP exams, it helps simplify complex consolidation topics and boost exam confidence.

https://www.youtube.com/watch?v=hafdu1jFhdA

#補習 #會計補習

This tutorial walks through a QP exam-style example on Group Report...