[lienpt]

My issue is time management and practice exercise is not much enough.
Section C:
First question: 1. calculate basic EPS and restate EPS due to issue bonus right. I don’t remember how to calculate the number of shares outstanding when issue bonus. I loss 4 marks in this question.
2. calculate ratio and appraise performance of Rey Co
Second question: prepare the consolidate profit and loss with some tricky about currency exchange, lease…

I hope I have 50 marks to pass.

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