《F复习知识点》PPT课件

F3知识点汇总,需要识记的知识,IASBIFRS独资、合伙组织的特点及其信息需求有限责任公司的组织特点及信息需求Underlyingassumption:持续经营和应计制Accountingconcept:会计主体、谨慎性等TheQualitativecharacteristicoffinancialinformation：四个主要的和其他,需要识记的知识,存货成本的构成和计算期后调整事项的会计处理和非调整事项的披露要求Bonusissue（股票股利即送股）andrightissue（配股，股东要拿Cash购买）经营活动、筹资和投资活动的划分和现金流的计算商誉、合并报表上留存收益的计算,基本会计公式,Assetsliabilities=Capital/EquityClosingCapital-openingcapital=Capitalintroduced+profitdrawingsCostofgoodssold=OpeningInventory+purchase+Carriageinwards-closinginventoryGrossprofit=SalesCostofgoodssold,示例,Wandakeepsnoaccountingrecords.Thefollowinginformationisavailableaboutherpositionandtransactionsfortheyearended31December20X4:$Netassetsat1January20X4210,000Drawingsduring20X448,000Capitalintroducedduring20X4100,000Netassetsat31December20X4400,000Basedonthisinformation,whatwasWandasprofitfor20X4?21-4.8+10+profit=40profit=13.8,基本会计公式,Grossprofitmargin毛利率=Grossprofit/salesMark-up成本利润率=sales-Cost/Cost,基本会计公式,Baddebtsexpense=Inrecoverabledebts+Specificallowancefordoubtfuldebts+generalallowancefordoubtfuldebtsallwanceforreceivableatthelastyearend,基本会计公式,Cashpaidtosupplier=purchase+openingpayables-closingpayablesCashreceiptsfromcustomers=sales+openingreceivables-closingreceivables,基本会计公式,WorkingCapital=CurrentassetsCurrentliabilitiesCashgeneratedfromoperations=profit+depreciation/amortizationchargeinvestmentincome+financecost-/+profit/lossondisposalonnon-currentassets-/+increase/decreaseinworkingcapital,示例,Abusinesssbankbalanceincreasedby$750,000duringitslastfinancialyear.Duringthesameperioditissuedsharesof$1millionandrepaidaloannoteof$750,000.Itpurchasednon-currentassetsfor$200,000andchargeddepreciationof$100,000.Workingcapital(otherthanthebankbalance)increasedby$575,000.Whatwasitsprofitfortheyear?解答来自于经营活动的现金流=75-（100-75-20）=70Profit+10-57.5=70profit=117.5,基本会计公式,Goodwill=Psinvestment-(Sharecapital+sharepremiumatacquisition)-Retainedearningsatacquisition-otheritemsunderequityatacquisitionGroupretainedearnings=PsR/E+(SsR/Epre-acqR/E),银行存款调节表的编制,Standingorder委托付款冲减企业日记账存款Dishonoredcheque退票增加企业日记账存款Bankcharge银行收费冲减企业日记账存款Bankinterestondeposit银行存款利息增加企业日记账存款Bankinterestonoverdraft银行透支利息冲减企业日记账存款Directdebit直接扣款冲减企业日记账存款Directcredit直接入账增加企业日记账存款,存货相关计算需要注意的知识细节,Carriageinward运入运费增加取得存货的购货成本Carriageoutward运出运费计入销售费用Salestax销项税和进项税注意是否含税，没有报税的，税收不能抵扣，计入Purchase期末存货按可变现价值计价，注意要考虑其对销货成本的影响如书P122应付账款与购货间的相互转换计算注意Purchasereturns和Purchasediscounts/discountreceived（不影响应付账款的计价，只减少实际的现金支付和增加收益）Discountallowed增加费用不影响应收账款的计价,示例,Yourpayablescontrolaccounthasabalanceat1October20X8of$34,500credit.DuringOctober.creditpurchaseswere$78,400,cashpurchaseswere$2,400andpaymentsmadetosuppliers,excludingcashpurchases,andafterdeductingcashdiscountsof$1,200,were$68,900.Purchasereturnswere$4,700.Whatwastheclosingbalance?34500+78400-68900-1200=38100,非流动资产需要注意的知识点,跨会计期间不同折旧方法对损益的影响：Straightlinemethodreducingbalancemethod折旧摊销的本质-成本的分配研发支出的确认条件研究支出-费用化开发支出-有条件资本化（哪些条件）,示例：注意英文表达的语气,WhichofthefollowingstatementsaboutresearchanddevelopmentexpenditurearecorrectaccordingtoIAS38IntangibleAssets?Ifcertainconditionsaremet,anentitymaydecidetocapitalizedevelopmentexpenditure.Researchexpenditure,otherthancapitalexpenditureonresearchfacilities,mustbewrittenoffasincurred.Capitaliseddevelopmentexpendituremustbeamortisedoveraperiod.notexceeding5years.Capitaliseddevelopmentexpendituremustbedisclosedinthestatementoffinancialpositionunderintangiblenon-currentassets.,Typesoferrorinaccounting,FivefrequenttypesoferrorErrorsoftransposition数字换位错误Errorsofomission遗漏错误Errorsofprinciple会计原则应用错误Errorsofcommission记账错误Compensatingerrors抵消性错误,Trialbalance,RoleofatrialbalanceTotesttheaccuracyofthedoubleentrybookkeepingrecordsErrorsthatcanbedetectedbyatrialbalanceErrorsoftransposition数字换位错误Errorsofomission遗漏Errorsofcomission记账错误Othererrorswillnotbedetectedbyextractingatrialbalance,butmaybespottedbyothercontrols(suchasbankorcontrolaccountreconciliations),Thecorrectionoferrors,JournalentriesJournalentriesareusedtocorrecterrorswhichrequirebothacreditand(anequal)debitadjustmentsuchaserrorsofommission用于调整既有贷方又有借方的错误例如遗漏或少计金额错误，或记账方向正确但记错账户SuspenseaccountsASuspenseaccountisusedtocorrectsomeerrorsoropenedwhenitisnotknownimmediatelywheretopostanaccount.,注意区分不同会计期间,Detailsofacompanysinsurancepolicyareshownbelow:Premiumforyearended31March20X6paidApril20X5$10,800Premiumforyearending31March20X7paidApril20X6$12,000Whatfiguresshouldbeincludedinthecompanysfinancialstatementsfortheyearended30June20X6?SOCISOFP$A11,1009,000prepayment(Dr)B11,7009,000prepayment(Dr)C11,1009,000accrual(Cr)D11,7009,000accrual(Cr)会计期间：2005.7.1-2006.6302005.7.1-2006.3.31保险费10800/12=900*9=81002006.4.1-2006.6.3012000/12&3=3000计入这一会计期间的费用=8100+3000=11000预付款已经确认为费用的部分12000-3000=9000,注意F3账户的表达习惯是对应账户,Theentriesinareceivablesledgercontrolaccountare:Sales$250,000Bank$225,000Returns$2,500Irrecoverabledebts$3,000Returnedunpaidcheque$3,500Contrapayablesledgeraccount$4,000Whatisthebalanceonthereceivablesledgercontrolaccount?A$12,000B$19,000C$25,000D$27,00025-22.5-0.25-0.3-0.4+0.35=19000,对应账户的影响,Aisasoletradewhodoesnotkeepfullaccountingrecords.Thefollowingdetailsrelatetohertransactionswithcreditcustomersandsuppliersfortheyearended30November20X3.$Tradereceivables,1December20X2130,000Tradepayables,1December20X260,000Cashreceivedfromcustomers686,400Cashpaidtosuppliers302,800Discountsallowed1,400Discountsreceived2,960Irrecoverabledebts4,160Amountduefromacustomerwhoisalsoasupplieroffsetagainstanamountdueforgoodssuppliedbyhim2,000Tradereceivables,30November20X3181,000Tradepayables,30November20X384,000,提问1,Basedontheaboveinformation,whatfigureshouldappearinAsstatementofcomprehensiveincomefortheyearended30November20X3forsalesrevenue?解答X-18.1+13-0.14-0.416-0.2=68.64Salerevenue=74.496,提问2,Basedontheaboveinformation,whatfigureshouldappearinAsstatementofcomprehensiveincomefortheyearended30November20X3forpurchases?解答X+6-0.296-0.2-8.4=30.28X=33.176,Eventsafterthereportingperiod,Anevent，whichcouldbefavourableorunfavourable,thatoccusbetweenthebalancesheetdateandthedatethatthefinancialstatementsareauthorizedforissue是指资产负债表日至财务报告批准报出日之间发生的有利或不利事项。三个相关时点Balancesheetdate/reportingdate资产负债表日Authorizeddate授权报出日Issuedate发布日,年末调整事项,Inventoryvaluation存货计价Allowancevaluation计提准备Prepament,Accruals,Accruedincome,anddefferedincome应计和预付费用，应计和递延收益Bankreconcilation银行存款余额的核对和调节Controlaccountreconcilation总账与明细账的核对与调节,Adjustingevent调整事项,DefinitionsAneventafterthebalancesheetdatethatpro