S.6 筆記練習

Frank Wood 會計 2

第1章 會計的目的及角色Purposes and Role of Accounting

S5 Ch1 Exercise 1.1_1	https://youtu.be/qz4sMYHZY0Y
S5 Ch1 Exercise 1.1_2	https://youtu.be/hR2CEs18LTU
S5 Ch1 Exercise 1.1_3	https://youtu.be/gn19etj_o0Q
S5 Ch1 Exercise 1.2_1	https://youtu.be/Ek5gahVlhQw
S5 Ch1 Exercise 1.3_1	https://youtu.be/8piu9IAgd_M
S5 Ch1 Exercise 1.3_2	https://youtu.be/-pdqhVn_ySU

第2章 會計等式The Accounting Equation

S5 Ch2 Example 2.1_1	https://youtu.be/LEp3HkkEDFA
S5 Ch2 Example 2.2_1	https://youtu.be/cIGasmBAxgs
S5 Ch2 Example 2.2_2	https://youtu.be/KpK1bM89lcQ
S5 Ch2 Example 2.2_3	https://youtu.be/JlI1tber85U
S5 Ch2 Example 2.2_4	https://youtu.be/UQtcHWaZ9YE
S5 Ch2 Example 2.2_5	https://youtu.be/RVvhzrzoBeg
S5 Ch2 Example 2.3_1	https://youtu.be/EW8E9tzlbwc
S5 Ch2 Example 2.3_3	https://youtu.be/96hPhOLRbIA
S5 Ch2 Example 2.4_1	https://youtu.be/uRV-YfsNiE8
S5 Ch2 Example 2.4_2	https://youtu.be/-I3SY0pEXjM
S5 Ch2 Example 2.4_3	https://youtu.be/qWWYrWogjnE
S5 Ch2 Example 2.5	https://youtu.be/q0sqe4cbPDI

第3章 複式記帳法The Double-Entry System

S5 Ch3 Example 3.1_1	https://youtu.be/srxbvfoaK2I
S5 Ch3 Example 3.1_2	https://youtu.be/PBOsbw2GveQ
S5 Ch3 Example 3.1_3	https://youtu.be/n_2IMlR4kFI
S5 Ch3 Example 3.2_1	https://youtu.be/JZ3rpOu_i-o
S5 Ch3 Example 3.3	https://youtu.be/kuOUk-ew_pE
S5 Ch3 Example 3.4	https://youtu.be/0z1eBpZ88i0
S5 Ch3 Example 3.5_1	https://youtu.be/uch-jt1jrz4
S5 Ch3 Example 3.5_2	https://youtu.be/58A7NGmqy1w
S5 Ch3 Example 3.6_1	https://youtu.be/SV34RTdU3BQ

Chapter 4 Books of Original Entry and Ledgers (I) 原始分錄簿及分類帳(一)

HKDSE_2018_P2A_1	https://youtu.be/iLouIAbupAQ
HKDSE_2016_P2A_2	https://youtu.be/C2r2ES5fX4A
HKDSE_2014_P1B_3	https://youtu.be/llzlPoTlB_c
S5 Ch4 Classwork1_1	https://youtu.be/S0gabc0nSmg
S5 Ch4 Classwork2_1	https://youtu.be/rMOoe75_XUs
S5 Ch4 Classwork4_1	https://youtu.be/NugURDCPmZA
S5 Ch4 Classwork7_1	https://youtu.be/3B1BcmuGNTk
S5 Ch4 Classwork9_1	https://youtu.be/hpY9wubI5pw

Chapter 5 Books of Original Entry and Ledgers (II) 原始分錄簿及分類帳 (二)

S5_Ch5_Classwork2_1	https://youtu.be/lN_Ic484O1s
S5_Ch5_Classwork2_3	https://youtu.be/CZl_egWa28k
S5_Ch5_Classwork1_2	https://youtu.be/vlDRja900tg
S5_Ch5_Classwork8_1	https://youtu.be/2-KPT7Y1D8A
S5_Ch5_Classwork9	https://youtu.be/pUULZq07dsM
S5_Ch5_Classwork1	https://youtu.be/By4OCLlX04I
S5_Ch5_Classwork2	https://youtu.be/bIgsUjuYEb4
S5_Ch5_Classwork3	https://youtu.be/O50Ew9xdQSo
S5_Ch5_Classwork4	https://youtu.be/TJ3RBvaLx4U
S5_Ch5_Classwork5	https://youtu.be/4e1EkWrnIo0
S5_Ch5_Classwork6	https://youtu.be/J5TJpY0O0_c

第6章 試算表 Trial Balance

S5_Ch6_Example6.1_1	https://youtu.be/js3MdCEBpU0
S5_Ch6_Example6.1_2	https://youtu.be/y5YQwR0NP38
S5_Ch6_Example6.1_3	https://youtu.be/982HuZrDWVQ
S5_Ch6_Example6.1_4	https://youtu.be/KCyHcxCP8Z8
S5_Ch6_Exercisek6.2_1	https://youtu.be/C7huZzrfrj4
S5_Ch6_Exercisek6.2_2	https://youtu.be/0I0JBgubdjs
S5_Ch6_Exercisek6.2_3	https://youtu.be/dgBSpbHGP5c
S5_Ch6_Exercisek6.2_4	https://youtu.be/982HuZrDWVQ
S5_Ch6_Exercisek6.3_1	https://youtu.be/z_oxPQGUORc
S5_Ch6_Exercisek6.4_2	https://youtu.be/twnlDbN4RbY
S5_Ch6_Exercisek6.4_3	https://youtu.be/W4oKxqRybFs
S5_Ch6_Exercisek6.4_4	https://youtu.be/5vJrRcsIB9s
S5_Ch6_Exercisek6.4_5	https://youtu.be/nM9FQ5UuFTE
S5_Ch6_Exercisek6.4_6	https://youtu.be/ZD7Hw1Mb2Bg

第7章 獨資企業的財務報表(一) Financial Statements for Sole Proprietorships (I)

S5_Ch7_Exercise7.1_1	https://youtu.be/LuyIY73q4eI
S5_Ch7_Exercise7.1_2	https://youtu.be/j6XdKfIMX60
S5_Ch7_Exercise7.1_3	https://youtu.be/cutB988DGq4
S5_Ch7_Exercise7.2_1	https://youtu.be/vYLzDeM-RNE
S5_Ch7_Exercise7.2_2	https://youtu.be/noxR-p2z41w
S5_Ch7_Exercise7.2_3	https://youtu.be/QtSbU0W5LWk
S5_Ch7_Exercise7.3_1	https://youtu.be/zLOZe5q06uI
S5_Ch7_Exercise7.3_2	https://youtu.be/2Utf5HeHMc4
S5_Ch7_Exercise7.3_3	https://youtu.be/qCFbnW6jZy4
S5_Ch7_Exercise7.4_1	https://youtu.be/8tyPteCzhI4
S5_Ch7_Exercise7.4_2	https://youtu.be/wEqLfyp-hvo
S5_Ch7_Exercise7.5_1	https://youtu.be/8xEJRJb6ytE
S5_Ch7_Exercise7.5_2	https://youtu.be/McVIUK2Y_F4
S5_Ch7_Exercise7.5_3	https://youtu.be/-4etilDgkHI
S5_Ch7_Exercise7.5_4	https://youtu.be/wuAREuXFeVE
S5_Ch7_Exercise7.6_1	https://youtu.be/HYhlOE58ZgQ
S5_Ch7_Exercise7.6_2	https://youtu.be/aAKl_kStgTs
S5_Ch7_Exercise7.6_3	https://youtu.be/v9K6rES4kzE
S5_Ch7_Exercise7.7_1	https://youtu.be/FV2UxULmlYg
S5_Ch7_Exercise7.7_2	https://youtu.be/5eUoTWWUoI0
S5_Ch7_Exercise7.7_3	https://youtu.be/9wYnMpKX820
S5_Ch7_Exercise7.8_1	https://youtu.be/qcsPh0i3RZM
S5_Ch7_Exercise7.8_2	https://youtu.be/xj3zuP7LPmQ

第8章 獨資企業的財務報表(二) Financial Statements for Sole Proprietorships (II)

S5 Ch8 Example 8.1_1	https://youtu.be/RpNKb6588mY
S5 Ch8 Example 8.1_2	https://youtu.be/gMnP9NipanQ
S5 Ch8 Example 8.2_1	https://youtu.be/Huf8clPYmWQ
S5 Ch8 Example 8.2_2	https://youtu.be/qMPx76JnBU0
S5 Ch8 Example 8.2_3	https://youtu.be/b2gwhYYq5Og
S5 Ch8 Example 8.3_1	https://youtu.be/y-3ZkAaGOMY
S5 Ch8 Example 8.3_2	https://youtu.be/K_eb2ZC3ZAg
S5 Ch8 Example 8.3_3	https://youtu.be/q7_nn1ZlDPc
S5 Ch8 Example 8.3_4	https://youtu.be/q7_nn1ZlDPc
S5 Ch8 Example 8.3_5	https://youtu.be/mO7xo0j2IUM
S5 Ch8 Example 8.3_6	https://youtu.be/CCUgb8kqnWM
S5 Ch8 Example 8.4_1	https://youtu.be/RtFy0ITmVZM
S5 Ch8 Example 8.4_2	https://youtu.be/sPRdbneln9k
S5 Ch8 Example 8.5_1	https://youtu.be/rM2SB4Hgb84
S5 Ch8 Example 8.5_2	https://youtu.be/VMvT0yPiUaQ
S5 Ch8 Example 8.5_3	https://youtu.be/RqBm3uSaRkI
S5 Ch8 Example 8.6_1	https://youtu.be/vrFA--JmL10
S5 Ch8 Example 8.6_2	https://youtu.be/MZ0gFcIrE7w
S5 Ch8 Example 8.6_3	https://youtu.be/hROfGfYHyy8
S5 Ch8 Example 8.6_4	https://youtu.be/FV2UxULmlYg
S5 Ch8 Example 8.7_1	https://youtu.be/2ygM10oa5Qs
S5 Ch8 Example 8.7_2	https://youtu.be/wxKicIVN5As

Chapter 9 Accruals and prepayments (應計與預付項目)

S5_Ch9_Classwork9.1_1	https://youtu.be/NcLELyE5TyI
S5_Ch9_Classwork9.2_1	https://youtu.be/360CUpgHy9w
S5_Ch9_Classwork9.3_1	https://youtu.be/D4RIbaaOuyw
S5_Ch9_Classwork9.4_1	https://youtu.be/vKx-darJsXo
S5_Ch9_Classwork9.5_1	https://youtu.be/ZoQAmXj30aE
S5_Ch9_Classwork9.6_1	https://youtu.be/Y4XKNb0MN0o
S5_Ch9_Classwork9.7_1	https://youtu.be/mFid1R4MH54
S5_Ch9_Classwork9.8_1	https://youtu.be/PFzcnihjG88
S5_Ch9_示例9.1	https://youtu.be/gKMW9v33XJk
S5_Ch9_示例9.2	https://youtu.be/LI_2WZGIR1o
S5_Ch9_示例9.3	https://youtu.be/BQXPCLe2nlo
S5_Ch9_示例9.4	https://youtu.be/82I92-GdsdA
S5_Ch9_Classwork9.9	https://youtu.be/BsyR3V1UOro
S5_Ch9_Classwork9.10	https://youtu.be/LHxfTMJImY4
S5_Ch9_Classwork9.11	https://youtu.be/IZ7F1JtVu4o
S5_Ch9_Classwork9.12	https://youtu.be/4Ek0vm0-x_8
S5_Ch9_Classwork9.13	https://youtu.be/TsmDwBdHfEM
S5_Ch9_Classwork9.14_2	https://youtu.be/QByNZn6ERrE
S5_Ch9_Classwork9.14_3	https://youtu.be/ph64JV3T13o
S5_Ch9_Classwork9.15_1	https://youtu.be/YGsgRyZJ52Q
S5_Ch9_Classwork9.16_1	https://youtu.be/DZzeqey_gvM
S5_Ch9_Classwork9.17_1	https://youtu.be/yDWdJ_errUg
S5_Ch9_Classwork9.18_1	https://youtu.be/HEI0vBk-Y2c
S5_Ch9_Classwork9.19_1	https://youtu.be/UJbILpDcUUg

Chapter 10 Bad debts and allowance for doubtful accounts (壞帳及呆帳準備)

一般準備General allowance	https://youtu.be/nmLSrVxPh8o
S5_Ch10_Classwork10.1_1	https://youtu.be/mllFcPi76ag
S5_Ch10_Classwork10.2_1	https://youtu.be/ecQi9386xZs
S5_Ch10_Classwork10.2_2	https://youtu.be/C-UurBj2zVQ
HKDSE_2018_8	https://youtu.be/zW8_o-yHEm8
S5_Ch10_Classwork10.3_1	https://youtu.be/74HadE63yx0
S5_Ch10_Classwork10.4_1	https://youtu.be/zhdJ13UQu_4
S5_Ch10_示例10.6詳盡例子	https://youtu.be/xu_eoUulDeE
S5_Ch10_示例10.7	https://youtu.be/st8i_m5FKdw

Chapter 11 Depreciation of non-current assets (非流動資產折舊)

S5_Ch11_Classwork11.1	https://youtu.be/DDwS74_ctek
S5_Ch11_Classwork11.2	https://youtu.be/Es_o2PQiMLc
S5_Ch11_Classwork11.3	https://youtu.be/58zlKgnYYzU
S5_Ch11_Classwork11.4	https://youtu.be/Th2SypU_LGc
S5_Ch11_Classwork11.5_1	https://youtu.be/nwN1WIoK-ck
S5_Ch11_Classwork11.5_2	https://youtu.be/dW-CRIJiy2U
S5_Ch11_Classwork11.5_3	https://youtu.be/hyq1H8_zuEs
S5_Ch11_Classwork11.6_1	https://youtu.be/7LiYzUBwOBE
S5_Ch11_Classwork11.6_2	https://youtu.be/_wD9hiPAQy0
HKDSE_2017_3	https://youtu.be/ujsGP1Gh1_4
HKDSE_2019_5	https://youtu.be/qGC_6ERGbyo
HKDSE_2014_2	https://youtu.be/RtHmdmI2Wvc
HKDSE_2018_7	https://youtu.be/hN15TrqPmzg
HKDSE_2017_3	https://youtu.be/g5X0tq4T9OQ
HKDSE_2012_2	https://youtu.be/8TaF4AECqNw
S5_Ch11_Classwork11.7_1	https://youtu.be/g2q3S-FX0R0
HKDSE_2018_8	https://youtu.be/fSKdS22-JSk
S5_Ch11_Classwork11.8_1	https://youtu.be/xmhOPORTK9c
S5_Ch11_Classwork11.8_3	https://youtu.be/b43oXv1N5ds
HKDSE_2018_7	https://youtu.be/3HaPrJpum7A
S5_Ch11_Classwork11.9	https://youtu.be/dlUgqIyJli0
Mock_Exam_2012-2013_2	https://youtu.be/yXvIr1F6Tig
S5_Ch11_Classwork11.10	https://youtu.be/YhUjuvXusU4
HKDSE_2013_2A	https://youtu.be/-duhI2aJkcg
S5_Ch11_Classwork11.11	https://youtu.be/1EABxq7Tav8
HKDSE_2013_2B	https://youtu.be/y84q148pwTw

Chapter 12 Valuation of inventory (存貨的計價)

S5_Ch12_Example12.1	https://youtu.be/hIyw3ccNeSI
S5_Ch12_Example12.2	https://youtu.be/xIIc8BQNooM
S5_Ch12_Example12.3	https://youtu.be/1IcRjaN65Xk
S5_Ch12_Example12.4	https://youtu.be/M6tqREi1wGQ
S5_Ch12_Example12.5	https://youtu.be/NhEfxThOx0Y
S5_Ch12_Example12.6	https://youtu.be/p5mE4d2KOyg
S5_Ch12_Example12.7	https://youtu.be/CiPXNm3vR74
S5_Ch12_Example12.8	https://youtu.be/EFv6Fmcf3GI
S5_Ch12_Example12.9	https://youtu.be/2hDxPUYX_Uw
HKDSE_2021_4	https://youtu.be/65y2D-EW7v4
S5_Ch12_Exhibit6.4	https://youtu.be/18Hz5QfT86c

Frank Wood 會計 3

Chapter 13 Financial Statements for Partnerships (合夥的財務報表)

S5_Ch13_Example1	https://youtu.be/bMHprZFs26A
S5_Ch13_Example2	https://youtu.be/DNtQYJleMR8
S5_Ch13_Example3	https://youtu.be/a1H_gW_T_c8
S5_Ch13_Classwork4	https://youtu.be/vLAMua05fek
S5_Ch13_Classwork5	https://youtu.be/n_Q4_o-NHYg

Chapter 14 Partnership goodwill (合夥商譽)

S5 Ch14_Classwork2_1	https://youtu.be/9XNBWTnEZq8
S5 Ch14_Classwork2_3	https://youtu.be/OW2rH5rFUMA
S5 Ch14_Classwork3_1	https://youtu.be/cI-42sWwdSs
S5 Ch14_Classwork3_2	https://youtu.be/cOuYIwK8cUM
S5 Ch14_Classwork3_4	https://youtu.be/O12Sremo1rM
HKCEE_2008_6	https://youtu.be/8naGcW_YSe8
S5 Ch14_Classwork4_1	https://youtu.be/__EYBQXqVBw
S5 Ch14_Classwork4_2	https://youtu.be/2sehY9qTauI
S5 Ch14_Classwork4_3	https://youtu.be/dZwuqSKO9Q8
S5_Ch14_13X	https://youtu.be/3xm2_1rZ9pc

Chapter 15 Partnership revaluation (合夥重估)

S5 Ch15_Example_1	https://youtu.be/j1W1juWeqgY
S5 Ch15_Example_2	https://youtu.be/sTWnIKq8bQs
S5 Ch15_classwork_3_1	https://youtu.be/qUA8FTikX1g
S5_Ch15_Classwork4_1.avi	https://youtu.be/BbDyKQr0iuQ
S5_Ch15_Classwork2_1.avi	https://youtu.be/mwr8TzTo69A

Chapter 16 Issue of shares and debentures (發行股份及債券)

S5_Ch16_Classwork_1	https://youtu.be/6tPOLOgAVk0
S5_Ch16_Classwork_2	https://youtu.be/6dEsvtz-L9E
S5_Ch16_Classwork_3	https://youtu.be/qTSL7_v9AOk
S5_Ch16_Classwork_4	https://youtu.be/AGSLOrmE3fE
S5_Ch16_Classwork_5_1	https://youtu.be/5b7u-u7oCIA
S5_Ch16_Classwork_5_2	https://youtu.be/x502uiZV8kY
HKDSE_2012_9	https://youtu.be/QaUH6V1hWpA

Chapter 17 Financial Statements for Limited Companies (有限公司的財務報表)

S5_Ch17_Classwork1_4	https://youtu.be/sa4ufI0jD-4
S5_Ch17_Classwork2_1	https://youtu.be/3uWU3hM2Ix0
S5_Ch17_Classwork3_2	https://youtu.be/sUkDEibrqZE
S5_Ch17_較複雜的例子	https://youtu.be/_1uspaX8eI4
S5_Ch17_Classwork4_2	https://youtu.be/junlVykXZBo

Chapter 18 Bank reconciliation statements (銀行往來調節表)

S5_Ch18_Example1	https://youtu.be/3UZBlYfuiP0
S5_Ch18_Example2	https://youtu.be/S3N37lv3NHk
S5_Ch18_Example3	https://youtu.be/75Bn6Lz_bgQ
HKDSE_Practice_1	https://youtu.be/LZ9o6iXmtIg
S5_Ch18_Example4	https://youtu.be/eUeijsa6swk
HKDSE (2012, 5)	https://youtu.be/qydI_s7F0s8

Chapter 19 Correction of Errors [I] (錯誤更正(I))

S5_Ch19_Example1	https://youtu.be/WNjm-K_6J9g
S5_Ch19_Example2	https://youtu.be/2NYZ6ZP79Z8
S5_Ch19_Example3	https://youtu.be/hdkAqpc6Y-s
S5_Ch19_Example4	https://youtu.be/logg9LLQH1A
S5_Ch19_Example5	https://youtu.be/xcZ1ZGKpIto
S5_Ch19_Example6	https://youtu.be/rK-Oe6itY2o
AAT_Pilot_2011_P2_3	https://youtu.be/pvDF5Dd3jwY
HKCEE_2010_7	https://youtu.be/fPs3GdPR6i0
S5_Ch19_Example7	https://youtu.be/DqrosNYDfLA
1st Mock_Exam_2012-13	https://youtu.be/74b4qrzTJ2A
S5_Ch19_8.8.1	https://youtu.be/-_LkixuvVxM
S5_Ch19_8.8.2	https://youtu.be/zCBadl7MnPc
S5_Ch19_8.8.3	https://youtu.be/oDKjIc4g33s
S5_Ch19_8.8.4	https://youtu.be/KZjrgvwfNYU
S5_Ch19_Classwork11_1	https://youtu.be/W89_g8MN5ek
S5_Ch19_Classwork11_4	https://youtu.be/ZD02IJysP0o

Chapter 20 Correction of Errors [II] (錯誤更正(II))

S5_Ch20_Classwork2_1	https://youtu.be/spnlP3gbY3g
S5_Ch20_Classwork2_2	https://youtu.be/cyLPM_cI6zA
S5_Ch20_Classwork2_3	https://youtu.be/I6pjVekvqak
S5_Ch20_Classwork3_1	https://youtu.be/VNMbX2d1EHA
S5_Ch20_Classwork4_1	https://youtu.be/7j4qLGgAwU4

Frank Wood 會計 4

Chapter 21 Financial analysis (財務報表分析一)

S5_Ch21_Classwork1_1	https://youtu.be/w-PN9hFPl3M
S5_Ch21_Classwork1_2	https://youtu.be/otDv22ldSe0
S5_Ch21_Classwork1_3	https://youtu.be/JiWfqlG1s-c
S5_Ch21_Classwork1_5	https://youtu.be/gaqqMvhaAH0
S5_Ch21_Classwork1_6	https://youtu.be/lzUA64r9EYw
S5_Ch21_Homework16.5A	https://youtu.be/5Ce-HZfQAQA
S5_Ch21_Homework16.6X	https://youtu.be/VMP_3QlTyR4
S5_Ch21_Classwork4	https://youtu.be/OXCXDMGdnmQ
S5_Ch21_Classwork5	https://youtu.be/VA4_Cla4AKU
S5_Ch21_Classwork6_1	https://youtu.be/z21Egh-M_DQ
S5_Ch21_Classwork6_2	https://youtu.be/d__P__HrYfo
S5_Ch21_Classwork6_3	https://youtu.be/uKj0R7mZd-Q
S5_Ch21_Classwork6_4	https://youtu.be/-rCQM0Pie3Q
S5_Ch21_Classwork6_5	https://youtu.be/TGeXF2gIXog
S5_Ch21_Homework16.3	https://youtu.be/t8P7hJmFBHA
S5_Ch21_Classwork8	https://youtu.be/p5xAe1KOtjQ
S5_Ch21_Homework16.6Y	https://youtu.be/-hLggMs1PnA
S5_Ch21_Classwork9	https://youtu.be/Ehknrs9esko
S5_Ch21_Homework16.5B	https://youtu.be/sFYJC6IZnv8
S5_Ch21_ Ratio_analysis_16.3	https://youtu.be/6X7AapUqMhQ
S5_Ch21_Classwork10_1	https://youtu.be/edv2SGgoAWs
HKCEE_2004_2	https://youtu.be/iEn1r7ZecfU

Chapter 22 Incomplete Records (不完整會計記錄)

S5_Ch22_Classwork1_1	https://youtu.be/3pqDfelspHM
S5_Ch22_Classwork1_2	https://youtu.be/NwGCaFjX0wk
S5_Ch22_Classwork1_3	https://youtu.be/2_z42iUswVg
S5_Ch22_Example1_8	https://youtu.be/MA0Ar__9RfM
S5_Ch22_Example2_5	https://youtu.be/AhM0z1bsBNk
S5_Ch22_Example3	https://youtu.be/bF6UGlt6OG8
S5_Ch22_Classwork2_1	https://youtu.be/PuvzA9f5cq8
S5_Ch22_Classwork2_2	https://youtu.be/mTsVEbdJeyA
S5_Ch22_Classwork2_3	https://youtu.be/kFZTZQ5YKIg
S5_Ch22_Example4_8	https://youtu.be/lb4UG16m5RQ
S5_Ch22_Example5_5	https://youtu.be/ORTItLZPoCU
S5_Ch22_Example6	https://youtu.be/CUdTQvPKcww
S5_Ch22_Example7_8	https://youtu.be/Ut-ejQ8r-j0
S5_Ch22_Example8_5	https://youtu.be/AWk5iMwbFeM
S5_Ch22_Example9	https://youtu.be/CSow_5udiyU
S5_Ch22_Classwork3_4	https://youtu.be/T5vo44EZPso
S5_Ch22_Classwork4_1	https://youtu.be/J4VHwZQ60ys
S5_Ch22_Classwork4_2	https://youtu.be/5Fi0r_ad8Os
S5_Ch22_Classwork4_3	https://youtu.be/jw2J1NZkRjg
S5_Ch22_Example10_8	https://youtu.be/jTT6QlyreYQ
S5_Ch22_Example11	https://youtu.be/ETohx_ApWlI
S5_Ch22_Example12	https://youtu.be/XRCjOm5BQoI
S5_Ch22_Example13	https://youtu.be/M0upsMS5Afk
S5_Ch22_Example14	https://youtu.be/xliJji6oTCU
S5_Ch22_Example15_8	https://youtu.be/IAABYl52hnE
S5_Ch22_Example16	https://youtu.be/_a1FuOVK4OI
S5_Ch22_Example17	https://youtu.be/p8C7wzTx560
S5_Ch22_Example18	https://youtu.be/K4lRz4XgWsk
S5_Ch22_Classwork5_1	https://youtu.be/xGz18ZAypkk
S5_Ch22_Classwork5_2	https://youtu.be/-UHYkSoEN0A
S5_Ch22_Classwork5_3	https://youtu.be/ExBS542B7-Q
S5_Ch22_Example19_8	https://youtu.be/PvRD0j7k1T4
S5_Ch22_Example20	https://youtu.be/Ln2WEeZWdEk
S5_Ch22_Example21	https://youtu.be/z41bmzA-gKQ
S5_Ch22_Example22	https://youtu.be/bcdsvezr6o8
S5_Ch22_Classwork6_1	https://youtu.be/PkMD8-mqpXU
S5_Ch22_Classwork6_2	https://youtu.be/1bM1cMFesBM
S5_Ch22_Classwork6_3	https://youtu.be/RGI9za5lFPc

Chapter 23 Generally accepted accounting principles (公認會計原則)

HKDSE_2017_P1_3	https://youtu.be/k8_eIiPnbsc
HKDSE_2015_P2A_9(a)	https://youtu.be/G9iJeNwb5Ko
HKDSE_Practice_P2A_3	https://youtu.be/nVR3GlsMVt0
S5_Ch23_Classwork1_2	https://youtu.be/WVEUD2W-yqg
HKDSE_2018_P1_1	https://youtu.be/oE5ILLzWJMc
HKDSE_2016_P2A_4	https://youtu.be/GwlaQXp0B-A
S5_Ch23_Classwork2_2	https://youtu.be/wcXhGc5GIYs
HKDSE_2016_P1B_1	https://youtu.be/yl9F5nd4MYg
HKDSE_2015_P2A_6	https://youtu.be/jss7ZSBm0_8
S5_Ch23_Classwork3_2	https://youtu.be/zq3GDaHLA4w
HKDSE_2016_P2A_4	https://youtu.be/GwlaQXp0B-A
S5_Ch23_Classwork4_1	https://youtu.be/nZVdgj6nJL0
S5_Ch23_Classwork4_2	https://youtu.be/a2QlixZa-S4
HKDSE_2015_P2A_8	https://youtu.be/F5HONtMCHOw
S5_Ch23_Classwork5_1	https://youtu.be/pQEHhKpy00M
S5_Ch23_Classwork5_2	https://youtu.be/4_mPJKHaOdQ
HKDSE_2018_P2A_7	https://youtu.be/RcZrFzvHdQw
HKDSE_2013_P2A_2	https://youtu.be/NC1It0maxAQ
HKDSE_2012_P2A_2	https://youtu.be/_y8kUUMR2eo
HKDSE_2017_P2A_1	https://youtu.be/JnRYoM7FcQ0
HKDSE_2014_P2A_8	https://youtu.be/Vzqd38y8hqA
S5_Ch23_Classwork6_3	https://youtu.be/fUWXpqLMXoI
HKDSE_2018_P2A_7	https://youtu.be/RcZrFzvHdQw
HKDSE_2014_P2A_9	https://youtu.be/HVfb_FkqCEw
S5_Ch23_Classwork7_2	https://youtu.be/saSHmj0O88s
S5_Ch23_Classwork7_3	https://youtu.be/CYdGhvTUqs8
HKDSE_2019_P2A_5	https://youtu.be/tXPUnLMuNtw
S5_Ch23_Classwork8_3	https://youtu.be/05-vnacOnc4
Applications (應用)	https://youtu.be/_6XIYJP-2wo
S5_Ch23_Classwork10_1	https://youtu.be/cdZzVncwQaw
S5_Ch23_Classwork10_2	https://youtu.be/4oSh1_zgAmc
HKDSE_2019_P2A_7	https://youtu.be/ZMx9istyfnA
HKDSE_2013_P2A_1	https://youtu.be/u6UmpAZrXb4
HKDSE_Practice_P2A_6	https://youtu.be/4VijojxhanU
HKDSE_sample_P2A_5	https://youtu.be/aNTISyWVECY
S5_Ch23_Classwork11_2	https://youtu.be/jrBKfuQe2rk
S5_Ch23_Classwork12_1	https://youtu.be/Dw1u2Vw-B2s
HKDSE_2017_P2A_1	https://youtu.be/JnRYoM7FcQ0
S5_Ch23_Classwork13_2	https://youtu.be/GxdR-cJGjYI
S5_Ch23_Classwork14_1	https://youtu.be/GzS38mEuDDg

Chapter 24 Cost Classification, Concepts and Terminology (成本分類、概念及專門用語)

HKDSE (2020, 4)	https://youtu.be/BrqVCvfcgVo
S6_Ch24_Classwork1_1	https://youtu.be/kJ798wADmDc
S6_Ch24_Classwork1_2	https://youtu.be/r4sPH9xtiu8
S6_Ch24_Classwork3_1	https://youtu.be/Gh2SlFybFJA
S6_Ch24_Classwork1_3	https://youtu.be/4_tSpSWZU80
S6_Ch24_Classwork1_4	https://youtu.be/6SJk33DYcLc
S6_Ch24_Classwork2_1	https://youtu.be/gocW23xkvhE
S6_Ch24_Classwork2_2	https://youtu.be/YTkset_ftr8
S6_Ch24_Classwork3_2	https://youtu.be/Au-LPuQyRSk

Chapter 25 Absorption Costing and Marginal Costing (吸收成本計算法與邊際成本計算法)

S6_Ch25_Classwork1	https://youtu.be/V7g8yy5W8t4
HKDSE (Practice, 2)	https://youtu.be/wNPaMasNans
S6_Ch25_Classwork2	https://youtu.be/Ihqvj1b81Q4
HKDSE_2012_4_1	https://youtu.be/OFReThJ-4vs
S6_Ch25_Classwork1_1	https://youtu.be/qno53VkUlSw
S6_Ch25_Classwork1_2	https://youtu.be/3u_fuRcgLmA
S6_Ch25_Classwork1_3	https://youtu.be/jyZXZaWm-yc
S6_Ch25_Classwork3_1	https://youtu.be/vKj5tr2i_Dw
S6_Ch25_Classwork4_1	https://youtu.be/QAQeyMbatt4
S6_Ch25_Classwork6_2	https://youtu.be/aKVcP-uiCOc
S6_Ch25_Example_1	https://youtu.be/rZT9JbJbBdI
S6_Ch25_Classwork3_2	https://youtu.be/w59iP2mIPTE
S6_Ch25_Exhibit_20.5	https://youtu.be/Mm7yb2Khc0M
HKDSE (2012, 6)	https://youtu.be/YhjT2Iyumr4
S6_Ch25_Example_2	https://youtu.be/8sci0L--88E
S6_Ch25_Classwork3_2	https://youtu.be/w59iP2mIPTE
S6_Ch25_Classwork3_1	https://youtu.be/9JOssfr4P1I
HKDSE (2016, 3)	https://youtu.be/SjSJB-CEq3A
S6_Ch25_Classwork5_1	https://youtu.be/S8tHA52dv5g
S6_Ch25_Classwork7_2	https://youtu.be/TIetNTzgENg
S6_Ch25_Classwork3_3	https://youtu.be/kWp2WrsSBE0
S6_Ch25_Complicated_example	https://youtu.be/dZsRzfOru3Y
HKDSE_2012_4_2	https://youtu.be/jhhFqT_ovyc

Chapter 26 Cost-Volume-Profit Analysis (本量利分析法)

S6_Ch26_Example1	https://youtu.be/dc6lr-RczRI
HKDSE_2013_6_1	https://youtu.be/7-1uP3M_lLM
S6_Ch26_Example2	https://youtu.be/-Bqc6JqiN2I
S6_Ch26_Classwork3_1	https://youtu.be/U9U8P39L6Ys
S6_Ch26_Example5	https://youtu.be/cogsjhW_i1k
HKDSE_2015_4_1	https://youtu.be/vHOJRMDUjhQ
S6_Ch26_Example6	https://youtu.be/MIyrH-sl0z8
HKDSE_2013_6_2	https://youtu.be/EXM3Sz0E5yk
S6_Ch26_Example10	https://youtu.be/1OHwkxoE5vU
HKDSE_2013_6_3	https://youtu.be/k7W9wnlOD-Y
HKDSE_2015_4_2	https://youtu.be/6om9e_yuKqQ
HKDSE (2018, 6)	https://youtu.be/Qs03P_QMFe4
S6_Ch26_Classwork8_1	https://youtu.be/p-9ZSqxcpcw
(HKALE 2008, Paper 2, 2)	https://youtu.be/RsUOHBRvpk8
S6_Ch26_Example11	https://youtu.be/OFsOh0yyBiY
HKDSE (2014, 4)	https://youtu.be/L35JB8i4Rb4
S6_Ch26_Example12	https://youtu.be/REeoSljSIew
HKDSE_2013_6_4	https://youtu.be/9RiI0yNv_OM
HKDSE (2012, 8)	https://youtu.be/w8hTeQPqDBU

Chapter 27 Cost Accounting for Decision-making (成本會計在決策中的功能)

S6_Ch27_Classwork0_1	https://youtu.be/cyrdWKkYO8o
HKDSE (2014, 3)	https://youtu.be/Z1Dxi-FFA_s
S6_Ch27_Classwork1_1	https://youtu.be/m0xvM_y0RKw
S6_Ch27_Classwork2_1	https://youtu.be/9K1D41NdUDI
S6_Ch27_Classwork3_1	https://youtu.be/sZxzw_AGNuU
S6_Ch27_Classwork4_1	https://youtu.be/LaFl1CsX1-4
S6_Ch27_Classwork5_1	https://youtu.be/Sk0ApyR06Z0
S6_Ch27_Classwork6_1	https://youtu.be/rhj3h0U51uE
S6_Ch27_Classwork7_1	https://youtu.be/ASgjpc0MiOM
S6_Ch27_Classwork7_2	https://youtu.be/HiGwNT5ep0g
S6_Ch27_Classwork8_1	https://youtu.be/933nloB34oM
S6_Ch27_Classwork9_1	https://youtu.be/wDoB4P_8mQg
S6_Ch27_Classwork10_1	https://youtu.be/XorPHOQcFwk
S6_Ch27_Classwork10_2	https://youtu.be/rrnXX5SeSes
(HKALE 2006, Paper 2, 1)	https://youtu.be/8R_639Hn8NE

Notes

Chapter 17 Generally accepted accounting principles