1. 因為cut 咗realization，大家會怕條partnership會出得難，見到好多學校mock都加返啲「新」元素喺條數度，除咗上次講過只俾新partner帶來尾數你倒計Goodwill總數，仲有retain goodwill on book case
2. 同學一直以來做到滾瓜爛熟都係唔使開goodwill ，喺profit sharing ratio有改變時，只做goodwill adjustment 就禮成，今日會講埋另外2+1種場景：
- goodwill retained on book (forever)
呢個其實只涉一個簡單操作，就係最初開goodwill的時候
Dr. Goodwill
Cr. Capital A
Cr. Capital B
之後有partner增減，profit sharing ratio有變再
Revalue upward
Dr Goodwill
Cr. Capital A
Cr. Capital B
Revalue Downward
Dr. Capital A
Dr. Capital B
Cr. Goodwill
As long as newly admitted partner同goodwill 未有關係，上述增減值都是用old ratio 派糖/扣血
簡單而言，純開著個goodwill係一啲難度都冇，DSE唔多考係有原因嘅
- goodwill originally retain on book, being revalued & closed upon ratio change
呢個要舉例，假設trial balance原本有120,000 goodwill喺度，即book上有goodwill，有新partner入嚟，題目話goodwill revalue到210,000 (前後都equally shared)，但新partner入嚟後唔再retain喺簿
首先係閂原本果120,000，因為題目話唔要
Dr. Capital A 60,000
Dr. Capital B 60,000
Cr .Goodwill 120,000
剩返果90,000加值當goodwill完全不入簿咁做goodwill adjustment
Dr Capital A 30,000
Dr Capital B 30,000
Dr Capital C 30,000
Cr Capital A 45,000
Cr Capital B 45,000
呢個操作最複雜，大家考前有被害妄想症可以留意一下，但其實呢個操作變相係新partner唔使為舊有goodwill埋單，partner A/B自己開善堂優待partnerC，不夠實際所以少考
- goodwill originally not retained on book but decided to open upon new partner admission
唔係阿SIR趕收工，而係呢個操作只係返回最初的起點
Dr. Goodwill
Cr. Capital A
Cr. Capital B
即新仔入嚟，我借故pump大個capital 先，呢個現實啲，但做嘅嘢太少，分野唔到強弱考生，我做咗同你留空可能差1-2分，想考也收返
