We Are Made Profitable By Grace
Paul’s letter to Philemon is his shortest letter (only 1 chapter) in the New Testament but contains a powerful picture of our reconciliation to God through Jesus Christ’s death and resurrection.
It wasn’t immediately obvious to me but the revelation just came.
Firstly, some background:
“Paul, a prisoner of Christ Jesus, and Timothy our brother, to Philemon, our beloved fellow worker, to the beloved Apphia, to Archippus, our fellow soldier, and to the assembly in your house: Grace to you and peace from God our Father and the Lord Jesus Christ. I thank my God always, making mention of you in my prayers, hearing of your love, and of the faith which you have toward the Lord Jesus, and toward all the saints; that the fellowship of your faith may become effective, in the knowledge of every good thing which is in us in Christ Jesus.” (Philemon 1:1-6 WEB)
Philemon’s name means “kiss” and He was a wealthy believer and a leader of the church that met in his home.
Philemon had a runaway slave called Onesimus (his name means “profitable”) who was imprisoned.
“I beg you for my child, whom I have become the father of in my chains, Onesimus, who once was useless to you, but now is useful to you and to me. I am sending him back. Therefore receive him, that is, my own heart,” (Philemon 1:10-12 WEB)
It is not explicitly written, but the probable crime that Onesimus committed is that he stole from Philemon and tried to run away but was caught and imprisoned.
In prison, Onesimus repented and became a Christian through Paul’s preaching and also turned out to be useful to Paul for ministry.
Paul wrote to Philemon to plead him to forgive and receive Onesimus back as a Christian brother, as if Philemon were receiving Paul himself instead.
“For perhaps he was therefore separated from you for a while, that you would have him forever, no longer as a slave, but more than a slave, a beloved brother, especially to me, but how much rather to you, both in the flesh and in the Lord. If then you count me a partner, receive him as you would receive me.” (Philemon 1:15-17 WEB)
Paul also promised to repay any debts that Onesimus owed Philemon—Paul became Onesimus’ personal guarantor.
“If then you count me a partner, receive him as you would receive me. But if he has wronged you at all, or owes you anything, put that to my account. I, Paul, write this with my own hand: I will repay it (not to mention to you that you owe to me even your own self besides).” (Philemon 1:17-19 WEB)
Finally, Paul asked Philemon to prepare a guest room for him, hoping and expecting to be released so that he can visit Philemon.
“Also, prepare a guest room for me, for I hope that through your prayers I will be restored to you.” (Philemon 1:22 WEB)
So what does this all mean?
These are who the characters in this letter represent:
Philemon is our Heavenly Father.
Onesimus is a believer.
Paul is Jesus.
Philemon is a picture of our loving and wealthy Heavenly Father. We were once like Onesimus, runaway slaves who committed crimes against Him.
We were estranged from God and far off.
We were shut up in prison, being spiritually-dead in our sins. However, while we were dead in our trespasses, we encountered Jesus and believed in Him.
As He promised, Jesus took our place to pay all our sin debts at the cross.
He even gave us His very own righteousness so that God the Father can receive us unrestrictedly as if He was receiving Jesus Himself.
Thanks to this, we who believe in Jesus became profitable children for service in contrast to our previous identity as unprofitable slaves.
Now as children of God, we are freed from the prison of death and sins.
We have been sent by Jesus to fulfill our calling to minister to others in the Lord.
Paul asking Philemon to prepare a guest room is a picture of Jesus’ resurrection from the dead and ascension back to the Father after He paid for all the sins of the world at the cross.
Can you see the beautiful picture of our salvation in this short letter?
I love it when the Holy Spirit reveals these hidden truths about Jesus to us!
Thanks to God’s Grace, we have become “Onesimus”—profitable children of God.
Let us live lives worthy of the great salvation that we have been blessed with.
—————
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【Account Clerk Job Description】
● Book keeping including journal voucher, general ledger preparation and bank reconciliation.
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Requirement:
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【AY Paper 2A Financial Accounting All-in-one 2017】
AY remarks:
1. Paper 2A不需順次序做,先在section A選一條最得心應手的題目,好的開局是今日重中之中!
2. 今期為何物:月、季、年大不同。
3. 《抄數》:C.A.P. Approach!
4. 抄數時應用Double entries 複式記帳思維
5. Ratio 溫熟未啊唔會俾個表你對架!邊D 「NP before I & T」、邊D「NP after tax」?用「平均數」定「期末數?」親生仔養仔外人?
6. 做T Account 轉問Journal entries (日記分錄) 唔駛驚!將T Account做working,推番個Flow出黎!
7. Capital Employed (運用資本) :Partnership係乜?「Capital(資本) + current(往本帳)」only!
8. 小心Trial Balance就算表的類別:「unadjusted未調整」 vs「post-closing結帳後」TB
9. 成舊錢走!
10. 「FULL-year depreciation全年折舊」要小心假設!買個年點計,賣個年唔駛計?
11. 相反,「Pro rata」按月計!
12. 小心usage-based depreciation使用量折舊!小心比較不同Depn方法對Net Profit的影響
13. 「fully depreciated? 完全折舊?」(ref 2012 DSE)
14. Bank reconciliation statement (銀行往來調節表) 三大題型!小心題目要求!先睇Required part「commencing with邊度先!」
15. BRS夾年頭!CB vs BS opening balance可能已經唔同!小心!
16. Three-column cash book「三欄現金簿」?
17. 小心開cheque日子: 「unpresented 未兌現」vs「Stale 過期支票」vs「Post-dated 遠期支票 」
18.COE Logic: 1. FOBO公司型態 2. Flow of Income and expense(收入及費用的流向)-Accounting Cycle:「Nominal account 虛帳户」「Profit and loss 損益帳」「Retained profit 留存利潤」
19. TB 見到「Retained profit 留存利潤」要睇期頭定期尾 =.=
20.Partnership Appropriation 分撥帳小心 x COE考!小心SORB!小心lower of C&NRV!
21. 重覆:T Account 內只有Account 名!唔該唔好自創新Account =.=
22. 例如realization expense (變產費用)會唔會出現響Realization account (變產帳)度啊=.=
23. 小心文字題:Change in Partnership:入、走、ratio變
24. Goodwill 商譽adjustment:唔一定要close Goodwill 架!小心今年考open goodwill!
25. withdrawal of partners合夥人退出:「Current Capital」,「Capital埋單」
26. (重覆pt 6) Revaluation 重估及 Goodwill adjustment 商譽調整的journal entries日記分錄
27. Realization變產帳:睇身份:「老闆」vs「外人」vs「債主」
28. AFDD(呆帳準備) :specific allowance(特定準備) vs general allowance一段準備 (aging schedule帳齡分析表)
29. Bad debt壞帳vs AFDD文字題
30. .Bad debt recovered壞帳收回(都幾耐無考過)
31. BOOE(原始分錄簿) :1A($Cash Book 現金簿)1B(X$+貨) 四本貨J1C(general jounal普通日記簿)
32. Cash accounting現金制會計vs Accrual Accounting應計制會計
33. 開Income Account收入帳:Arrears應收vs Advanced預收
34. 開Expense Account費用帳:Accrued應付vs prepaid預付
35: 六大Errors Not Affecting Trial Balance Agreement 不影響試算表平衡的錯誤
36: Issue of Shares and Debentures發行股份及債券 journal entries日記分錄
37 journal entries日記分錄係咪要narration分錄說明先?
38.Reserves vs. provisions 儲備與準備
39. Financial Analysis(Ratio)財務報表分析(比率) :快D睇下ratio表
40. Incomplete Records不完整會計記錄:怒開workings,抄數技,Bank statement信唔過
41.Generally Accepted Accounting Principles公認會計原則:記哂未?
42. 最後,小心至上!Gook Luck Bro & Sis!
43. 我要目訓喇
44. 上陣,我們引以為傲!
45. BAFS,你的主科!
by Andy (26/4/2017 凌晨5:12am)
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