F3复习知识点ppt课件

1、F3知识点汇总知识点汇总需要识记的知识需要识记的知识vIASBvIFRSv独资、合伙组织的特点及其信息需求独资、合伙组织的特点及其信息需求v有限责任公司的组织特点及信息需求有限责任公司的组织特点及信息需求vUnderlying assumption:持续经营和应计制持续经营和应计制vAccounting concept: 会计主体、谨慎性等会计主体、谨慎性等vThe Qualitative characteristic of financial information：四个主要的和其他：四个主要的和其他需要识记的知识需要识记的知识v存货成本的构成和计算存货成本的构成和计算v期后调整事项的会计处

2、理和非调整事项的披露要求期后调整事项的会计处理和非调整事项的披露要求vBonus issue （股票股利即送股（股票股利即送股and right issue配股，股东要拿配股，股东要拿Cash购买）购买）v经营活动、筹资和投资活动的划分和现金流的计算经营活动、筹资和投资活动的划分和现金流的计算v商誉、合并报表上留存收益的计算商誉、合并报表上留存收益的计算基本会计公式基本会计公式vAssets liabilities=Capital/Equityv Closing Capital- opening capital v=Capital introduced + profit drawingsvCo

3、st of goods soldv=Opening Inventory +purchase+Carriage inwards-closing inventoryvGross profit=SalesCost of goods sold例如例如Wanda keeps no accounting records. The following information is available about her position and transactions for the year ended 31 December 20X4: $Net assets at 1 January 20X4 21

4、0,000Drawings during 20X4 48,000Capital introduced during 20X4 100,000Net assets at 31 December 20X4 400,000Based on this information, what was Wandas profit for 20X4?21-4.8+10+profit=40 profit=13.8基本会计公式基本会计公式vGross profit margin毛利率毛利率v= Gross profit / salesvMark-up成本利润率成本利润率v=sales-Cost/Cost基本会计公式

5、基本会计公式vBad debts expensev=Inrecoverable debtsv+Specific allowance for doubtful debtsv+general allowance for doubtful debtsvallwance for receivable at the last year endv 基本会计公式基本会计公式v vCash paid to supplierv=purchase +opening payables-closing payablesv Cash receipts from customersv=sales +opening rec

6、eivables-closing receivables基本会计公式基本会计公式vWorking Capitalv=Current assets Current liabilities vCash generated from operationsv= profit + depreciation/amortization chargevinvestment income+finance costv-/+profit/loss on disposal on non-current assets v-/+increase/decrease in working capital 例如例如A busi

7、nesss bank balance increased by $750,000 during its last financial year. During the same period it issued shares of $1 million and repaid a loan note of $750,000. It purchased non-current assets for $200,000 and charged depreciation of $100,000. Working capital(other than the bank balance) increased

8、 by $575,000.What was its profit for the year?解答解答来自于经营活动的现金流来自于经营活动的现金流=75-（100-75-20）=70Profit+10-57.5=70 profit=117.5基本会计公式基本会计公式vGoodwillv=Ps investmentv-(Share capital+share premium at acquisition)v-Retained earnings at acquisitionv-other items under equity at acquisitionv Group retained earnin

9、gsv=Ps R/E+(Ss R/E pre-acq R/E) 银行存款调节表的编制银行存款调节表的编制vStanding order 委托付款冲减企业日记账存款委托付款冲减企业日记账存款vDishonored cheque 退票增加企业日记账存款退票增加企业日记账存款vBank charge银行收费冲减企业日记账存款银行收费冲减企业日记账存款vBank interest on deposit银行存款利息增加企业日记账存银行存款利息增加企业日记账存款款vBank interest on overdraft 银行透支利息冲减企业日记账银行透支利息冲减企业日记账存款存款vDirect debit

10、直接扣款冲减企业日记账存款直接扣款冲减企业日记账存款vDirect credit 直接入账增加企业日记账存款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存货相关计算需要注意的知识细节vCarriage inward 运入运费增加取得存货的购货成本运入运费增加取得存货的购货成本vCarriage outward运出运费计入销售费用运出运费计入销售费用vSales tax销项税和进项税注意是否含税，没有报税的，税销项税和进项税注意是否含税，没有报税的，税收不能抵扣，计入收不能抵扣，计入Purchasev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期末存货按可变现价值计价，注意要

11、考虑其对销货成本的影响如书响如书P122v应付账款与购货间的相互转换计算应付账款与购货间的相互转换计算v注意注意Purchase returns和和 Purchase discounts/ discount received （不影响应付账款的计价，只减少实际的现金支（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付和增加收益 ）vDiscount allowed增加费用不影响应收账款的计价增加费用不影响应收账款的计价例如例如vYour payables control account has a balance at 1 October 20X8 of $34,500 credit.

12、During October.credit purchases were $78,400, cash purchases were $2,400 and payments made to suppliers, excluding cash purchases, and after deducting cash discounts of $1,200, were $68,900. Purchase returns were $4,700.vWhat was the closing balance?v34500+78400-68900-1200=38100非流动资产需要注意的知识点非流动资产需要注

13、意的知识点v跨会计期间不同折旧方法对损益的影响：跨会计期间不同折旧方法对损益的影响：vStraight line method v reducing balance methodv折旧摊销的本质折旧摊销的本质-成本的分配成本的分配v研发支出的确认条件研发支出的确认条件v研究支出研究支出-费用化费用化v开发支出开发支出-有条件资本化哪些条件）有条件资本化哪些条件）例如：注意英文表达的语气例如：注意英文表达的语气 Which of the following statements about research and development expenditure are correct acco

14、rding to IAS 38 Intangible Assets?If certain conditions are met, an entity may decide to capitalize development expenditure.Research expenditure, other than capital expenditure on research facilities, must be written off as incurred.Capitalised development expenditure must be amortised over a period

15、. not exceeding 5 years.Capitalised development expenditure must be disclosed in the statement of financial position under intangible non-current assets.Types of error in accountingvFive frequent types of error vErrors of transposition 数字换位错误数字换位错误vErrors of omission遗漏错误遗漏错误vErrors of principle 会计原则

16、应用错误会计原则应用错误vErrors of commission记账错误记账错误vCompensating errors抵消性错误抵消性错误Trial balancevRole of a trial balancevTo test the accuracy of the double entry bookkeeping recordsvErrors that can be detected by a trial balancevErrors of transposition数字换位错误数字换位错误vErrors of omission遗漏遗漏vErrors of comission记账错误记

17、账错误vOther errors will not be detected by extracting a trial balance, but may be spotted by other controls(such as bank or control account reconciliations)The correction of errors vJournal entriesvJournal entries are used to correct errors which require both a credit and (an equal )debit adjustment s

18、uch as errors of ommission用于调整既有贷方又有借方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户vSuspense accountsvA Suspense account is used to correct some errors or opened when it is not known immediately where to post an account.注意区分不同会计期间注意区分不同会计期间vDetails of a companys insurance policy

19、 are shown below:vPremium for year ended 31 March 20X6 paid April 20X5 $10,800vPremium for year ending 31 March 20X7 paid April 20X6 $12,000vWhat figures should be included in the companys financial statements for the year ended 30 June 20X6?v SOCI SOFPv$ $vA 11,100 9,000 prepayment (Dr) B 11,700 9,

20、000 prepayment (Dr)vC 11,100 9,000 accrual (Cr) D 11,700 9,000 accrual (Cr)v会计期间：会计期间：2019.7.1-2019.630v2019.7.1-2019.3.31保险费保险费10800/12=900*9=8100v2019.4.1-2019.6.3012000/12&3=3000v计入这一会计期间的费用计入这一会计期间的费用=8100+3000=11000v预付款已经确认为费用的部分预付款已经确认为费用的部分12000-3000=9000注意注意F3账户的表达习惯是对应账户账户的表达习惯是对应账户vThe

21、 entries in a receivables ledger control account are:v Sales $250,000 v Bank $225,000v Returns $2,500v Irrecoverable debts $3,000v Returned unpaid cheque $3,500v Contra payables ledger account $4,000vWhat is the balance on the receivables ledger control account?vA $12,000 B $19,000vC $25,000 D $27,0

22、00v25-22.5-0.25-0.3-0.4+0.35=19000对应账户的影响对应账户的影响A is a sole trade who does not keep full accounting records. The following details relate to her transactions with credit customers and suppliers for the year ended 30 November 20X3.$Trade receivables, 1 December 20X2 130,000Trade payables, 1 December

23、20X2 60,000Cash received from customers 686,400Cash paid to suppliers 302,800Discounts allowed 1,400Discounts received 2,960Irrecoverable debts 4,160Amount due from a customer who is also a supplier offset against an amount duefor goods supplied by him 2,000Trade receivables, 30 November 20X3 181,00

24、0Trade payables, 30 November 20X3 84,000提问提问1vBased on the above information, what figure should appear in As statement of comprehensive income for the year ended 30 November 20X3 for sales revenue?v解答解答vX-18.1+13-0.14-0.416-0.2=68.64vSale revenue=74.496提问提问2vBased on the above information, what fig

25、ure should appear in As statement of comprehensive income for the year ended 30 November 20X3 for purchases?v解答解答vX+6-0.296-0.2-8.4=30.28vX=33.176Events after the reporting periodvAn event，which could be favourable or un favourable, that occus between the balance sheet date and the date that the fin

26、ancial statements are authorized for issue是指资产负债表日至财务报告批准报出日之间发生的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。有利或不利事项。v三个相关时点三个相关时点vBalance sheet date/reporting date资产负债表日资产负债表日vAuthorized date 授权报出日授权报出日vIssue date 发布日发布日年末调整事项年末调整事项vInventory valuation 存货计价存货计价vAllowance valuation计提准备计提准备vPrepament, Accruals, A

27、ccrued income, and deffered income应计和预付费用，应计和递延收益应计和预付费用，应计和递延收益vBank reconcilation银行存款余额的核对和调节银行存款余额的核对和调节vControl account reconcilation总账与明细账的核对与调节总账与明细账的核对与调节Adjusting event调整事项调整事项vDefinitionsvAn event after the balance sheet date that provided furtherevidence of conditions that existed at the balance sheet.对资产负债表日已经存在的情况提供了新的对资产负债表日已经存在的情况提供了新的或进一步证据的事项。如资产