2013-BPP-F7-教材
大学计算机教程第六版 第8章计算机程序设计
N-S图表示，如图8.10所示
图8.9 累加运算程序流程图
图8.10 累加运算N-S图
程序算法实现不是唯一的，对这个案例的求解， 还有其它算法实现。
以此类推，可以很容易用不同算法描述，实现这个案例 程序设计算法。
1.简述计算机程序设计的实现步骤。 2.试述程序设计算法与实现过程。 3.简述计算机程序设计语言有哪些分类。 4简述有哪些计算机程序算法的表示方法。 5试述各类程序算法表示有特点。 6简述描述程序流程图使用哪些通用符号。 7简述使用N-S图表示程序算法有什么特点。 8.试用N-S图表示从键盘输入数值数据，若是正数累 加求和，若是负数则重新输入，输入空格结束程序运 行。
图8.7 N-S图表示三种基本结构
例如，输入两个数值数据，比较其大小，将较大的数输 出。用N-S图表示这个算法，如图8.8所示。
图8.8 比较两个数大小
使用计算机语言描述相关问题的求解过程， 可以更方便地选择和使用计算机程序设计语言编 写计算机程序，实现算法设计。
计算机程序设计语言描述算法实现过程与执行 逻辑基本构成，主要有数据要素、运算要素、控 制要素、流程要素等。
8.3.2 程序流程图描述方法
美国国家标准化协会规定了一些常用流程图符号，表 示程序执行步骤与控制，这就是程序流程图。如图8.2所示。
图8.2 程序流程图基本符号
例如，用程序流程图表示如下算法： 输入两个数，如果两数之和大于0，输出结果；如果两数 之和小于0，则从新输入; 如果两数之和等于0结束程序。 程 序流程图如图8.4所示。
其中，程序算法是实现程序设计的基础。
计算机程序设计算法就是用计算机语言来解决问题的方法 和步骤。如，编程实现计算圆柱体体积。可由数学语言描述 的数学模型
2013电子图板基础教程与指导-01资料
第1章CAXA电子图板2013基础CAXA电子图板是我国拥有完全自主知识产权的二维CAD软件系统，根据行业应用发布了机械版、工程版和工艺版。
本章首先介绍电子图板2013机械版的主要功能和特点，然后介绍电子图板的安装和启动，最后详细介绍了电子图板的Fluent界面及其使用方法。
1.1 CAXA电子图板2013概述计算机辅助设计(CAD)技术的出现和发展极大地提高了机械产品设计的效率和质量，CAD系统是从最初功能单一的绘图系统发展为目前集绘图、设计、工程分析、管理、数据集成于一体的多功能系统的。
CAXA电子图板是我国拥有完全自主知识产权的二维CAD软件系统，基于最新技术架构，完全兼容AutoCAD和电子图板老版本用户的数据和应用习惯，易学易用，可顺利迁移和升级。
从DOS版发布以来，已经发布了97、98、2000、V2、XP、2005、2007、2009、2011、2013等多个版本，而且根据不同的行业应用发布了机械版、工程版和工艺版。
随着版本不断升级，功能不断完善，用户量不断增加，CAXA电子图板已在机械、电子、航空、汽车、船舶、轻工、建筑等领域得到了广泛的应用。
电子图板2013包含多项专业功能和模块，可大幅提高二维设计效率，同时产品性能和品质卓越，并提供丰富的资源支持。
电子图板作为CAXAPLM解决方案的一部分，可与其他产品和图文档管理系统集成应用，提高设计的规范性，设计数据浏览和打印更方便。
1.1.1 CAXA电子图板功能特点1. 界面和交互功能特点基于全新平台开发的Fluent/Robbin用户界面，自由定制、扩展快速启动栏和面板，轻松完成CAD命令操作；支持多窗口和多图纸空间并行设计，优化工作空间，支持新老界面切换，全面提高使用效率。
提供了智能捕捉、栅格、导航、正交、极轴和三视图导航等辅助绘图方式，增强动态提示和输入功能，系统自动捕捉特征点和虚拟特征点，优化并行交互技术，随时调整交互流程，提升设计人员创建、导航和编辑设计能力。
ACCA P7 78分学霸分享经验
ACCA P7怎么学？78分学霸为你带来高能分享！！今天来做分享的学霸够分量，ACCA14门结束，保持零失败记录。
不挂科还不够，要当学霸成绩也要高啊，P阶段最低分60+ ，P7获得了78的高分！关键人家并不是书呆子，爱旅行爱挑战、足迹遍布国内外，下面掌声有请学霸妹子：-方圣滢-前言我的专业本身免考前5门，从2014年6月第一次参加全球统考考到2015年12月P4 P7，均为一次性通过。
其中最低分是P3和P4都是60分，最高的P7成绩出来是78分，也着实吓了我一跳（在此之前只有F6上了70分）。
但总之，ACCA这条路，两年四个半考季也算是马马虎虎走下来了，虽然前期并非一步一个脚印，但最后也算功德圆满。
应ACCA考友论坛主页君之邀撰写此文与大家分享学习心得：一、P7网课、练习册、真题我买了P7的网课，书和练习册用的都是bpp教材。
在有充足复习时间的前提下，练习册的题我会尽量每道题都去做一做；但如果复习时间不多，看近6套真题考卷就行，但一定要做精做细。
复习时间的充裕与否看个人情况，我当时除了周五有课之外其他时间都是空闲的，备考时一周六天都在图书馆度过，复习时间可谓相当充裕，所以当时bpp砖头练习册的每道题都看一个是因为时间多，二是因为一开始对自己没啥信心，想通过刷题来积累做题经验，但学到最后发现刷题并不是最好的学习方法（都是当年没好好学F7才在复习时留下的病根啊╮(╯▽╰)╭）。
在整个P7的学习中总有一个能让你融会贯通的点，开窍之后，做题就只是实战模拟积累方法的工具罢了。
二、P7备考安排备考时间是一个月多一点（11月1号~12月7号），前期（11月20号之前）只是听网课做笔记的过程，21号左右才开始做练习册，一开始都不动笔，就只是看看题目、在心里想想自己会怎么答、参考答案给自己打个分。
这部分光看不做。
APQP-第二版培训教材
3.5 特性矩阵图 显示制造过程数与工位之间的关系 3.6 过程失效模式与影响分析（PFMEA） 3.7 试生产控制计划 3.8 过程指导书 对直接操作(含检验)人员提供足够详细的可理解的
作业指导书 3.9 测量系统分析计划
3.10 初始过程能力研究计划
控制计划里识别到的特性作为初始过程能力研究计
准的计划 为建立产品、过程能力的目标提供输入
1.4 产品/过程设想 1.5 产品可靠性研究
这一类型的数据考虑的是在指定时间
内，零部件的修理和更换频率,以及长期 可靠性/耐久性的试验结果
1.6 顾客要求(特殊特性、标识、可追溯 性、包装)
三、APQP的第一阶段
（输出-第二阶段变为输入）
1.7 设计目标 将顾客要求转化为初步的设计目标 1.8 可靠性与质量目标 建立在顾客需要基础之上，并且是持续改善
特别规定 版权由戴姆勒克莱斯勒公司、福特汽车
公司和通用汽车公司所有
一、APQP简介
(第一版与第二版的主要区别）
运用了以顾客满意为基础的过程方法 更新了部分术语和概念,与ISO/TS 16949，
克莱斯勒，福特和通用汽车核心工具手册保 持一致 适当地提示了顾客特殊要求，但并未全文引 出
二、APQP基础知识介绍
过程设计 和开发 验证
产品和 过程确认
反馈、评定 和纠正措施
三、APQP的第一阶段
（策划和定义项目）
这一阶段的主要工作目标： 确定顾客的需要和期望，以计划和规定品质
项目； 确保对顾客的需要和期望明确了解
三、APQP的第一阶段
（输入）
1.1 顾客的呼声 1.1.1 市场调研 1.1.2 历史保修记录和质量信息 1.1.3 小组经验
【干货分享】自律即自由、一年半的时间轻松拿下ACCA
【干货分享】自律即自由、一年半的时间轻松拿下ACCA首经贸工商管理专业，辅修CIMA管理会计。
大三上学期开始接触ACCA（获得三门免试）大三上学期通过了F6、F7、F8、F9大三下学期通过了F4、F5、P2、P3；大四上学期通过了P1、P4、P5并成为ACCA affiliate（ACCA准会员）。
备考期间，在校成绩保持在GPA4.0/4.0且拿到两个一等奖学金、一个伪国奖寒暑假分别去中国银行业监理委员会和德勤华永会计事务所实习，并顺利拿到伦敦大学金融硕士的录取通知，现任某银行项目经理。
1为什么考ACCA？国内叱咤风云的CiCPA，六门基础加一门综合（2013年开始是7+1），一般人要用三四年甚至七八年才能拿证（我也有大神级的朋友两年过6+1的，不能比）。
而作为国际证书ACCA，只要态度端正，两年内成为准会员还是很轻松的。
这里不是说ACCA简单，而是它的课程模块比其他任何会计证书都更加细化、系统化，知识点划分的非常科学，由简入难，循序渐进。
ACCA14门课程的含金量等同会计硕士。
2备考时间？每次考几门？怎么组合？一般来说，如果面授跟着老师的授课进度就OK,网课学习建议三周时间（每天保证3-4有效学习小时）准备一门考试足够了。
我平时没啥事儿，所以从F4到P5差不多都是用两周准备，每次考四门并一次性通过的。
当然，大家也要根据自己的英语水平、专业程度、学习效率等适当增加复习时间。
至于每次报考几门，大家可以根据自己的空闲时间去安排。
强烈建议首经贸的学弟学妹每次考3-4门（大学有多闲大家都懂），从F4到P5,大众排法易到难分别是F5，F6，F4，F9，F7，F8，P1，P3，,P5，P6，P7，P2，P4，其中F4，F8，P1，P3，是纯理论，其他差不多都是理论和计算四六开。
另外，F5与P5，F6与P6，F7与P2，F8与P1&P7，F9与P4,是初级和高级的关系。
自己根据此规律组合就好了。
3有什么速成的学习资料？市面上比较常见的是BPP和Kaplan出版的ACCA教材，共同特点是书本很厚、内容繁冗、废话超多，用词用句深奥难懂（定语状语补语玩儿命往句子里插，动词形容词副词更是不停的替换）。
FQP-7.1-02新产品和转移产品的控制程序
DOC NO: FQP-7.1-02 Page 1 of 16
REV: F
WRITTEN BY 编写 Alex Cao Alex. Cao
DATE 日期 July / 15 / 2002 Mar/24/2003
A B C
Gamie chen Catcher Deng Sharon Sha
May 10, 2003 Nov. 27,2004 January 5,2006
2. Scope 范围 The standard procedure is applicable to the Introduction of NPI / transfer products, and should be adopted when any NPI /TPI product start-Up. 用此标准程序对 NPI/TPI 产品 投产进行指导并适用于所有的新产品项目的生产。
Confideห้องสมุดไป่ตู้tial & Proprietary Information of Flextronics
TITLE: NPI / TPI Product Introduction Procedure 标题：新产品和转移产品的控制程序 标题：新产品和转移产品的控制程序
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Check & Approval 检查和批准栏 SIGNATURE DATE SIGNATURE 签名 日期 签名 Originator Program/Project 起案者 ___Chester Hu __ __2008-11-27___ 项目组 HW Lim Quality Dept. Material 质量部 _Ellen Zhao__ _ 2008-12-15___ 物料部 KH Chan MIS HR 资讯部 Stephanie Cheong 2009-1-16 人事部 Emy Wang_ Ops. Dept. GM 运作部 GM Koh 2009-1-12 总经理 _ Daniel Yong Checked by DCC: Date: 文控审核: __ Juan Liu________ 日期: __2009-2-13_____
国际辩论教育学会IDEA原版BP教材中文自学手册第二版[1]
![国际辩论教育学会IDEA原版BP教材中文自学手册第二版[1]](https://img.taocdn.com/s3/m/af0ae1715acfa1c7aa00cc56.png)
China Debate Education Network中国辩论教育网络Curriculum Outline Learning Guide in Mandarin课程大纲中文学习指南（Second Edition 第2版）By Zeng Qingxi曾庆熹编著2013.3目录第二版修订说明 (3)第一讲英国议会制辩论导论 (4)1辩论精神与理念 (4)2辩手的角色职责 (5)2.1必须与可以——角色职责中的强制与建议 (5)第二讲论点建构 (5)3论点的构成要素 (5)3.2有的逻辑链看起来完全是不言自明的，一定要讲出来吗？ (6)3.3多独立证据型论点是不是就是把几个简单论点凑在一起啊？ (6)3.4后果型论点和原则型论点谁更好呢？ (6)第三讲正方上院：角色与策略 (7)4首相角色：立论 (7)4.1什么是讨论模型？它和辩题是什么关系？ (7)4.2课件中“巴勒斯坦人”的例子太高端了，没有这方面的知识怎么办？ (8)4.3设立“讨论模型”是不是就是给出具体的政策措施？ (8)4.4设立“讨论模型”进行辩题窄化时，是不是做得越窄越好？ (9)5副首相职责 (10)5.1相较而言副首相的职责看起来很简单，应该让相对较弱的队员去做吗？ .. 10第四讲反方上院的立论 (11)6反方上院的职责 (11)6.1反方上院什么情况下可以挑战定义？怎么挑战定义？ (11)7建构反方立论 (11)7.1反方立论的两大基本组合是什么？ (12)第五讲阁员陈词中的扩展论辩 (13)8扩展陈词 (13)8.1扩展陈词是不是就是给新论点这一种？有没有其他的扩展陈词的形式？ .. 138.2下院可以“反水”（与上院矛盾）吗？下院“反水”了会怎样？ (13)8.3怎样防止自己（下院）被裁判误认为与上院矛盾？ (14)第六讲党鞭陈词中的论点总结 (14)9党鞭职责 (14)9.1为什么党鞭不能给出新论点？如果给出了会怎么判罚？ (14)9.2如果党鞭为了回答对方POI而不得不提出新观点怎么办？ (15)10总结方法 (15)10.1总结法是不是用得越高端越好？ (15)10.2结辩要做价值升华（煽情）吗？ (15)第七讲反驳 (16)11反驳 (16)11.1四步反驳法看起来很简单，运用时有什么难点吗？ (16)第八讲质询 (16)12质询 (16)12.1如果一个质询都不接受，发言者算犯规吗？质询者呢？ (16)12.2接受质询太多，算犯规吗？ (17)第九讲裁判 (17)13裁判原则 (17)13.1观赏效果、职责履行和论辩水平谁更重要？ (17)13.2有没有哪种犯规情况会直接导致判负的呢？ (17)13.3类似于发言超时、发言时间明显过短、在保护时间仍要求质询等与时间规则有出入的行为算犯规吗？ (18)14裁判程序 (18)14.1裁判们做出评决的一般程序是什么？ (18)14.2参赛队对评判结果不服，可以上诉吗？ (19)附录一：英国议会制辩论赛现场工作手册 (21)附录二：临场快速记录卡样表 (23)附录三：Everythingtab系统评分表样表 (24)第二版修订说明欢迎参与英国议会制（BP）辩论的学习！英国议会制辩论作为一种世界通行的大学辩论竞赛赛制，历史悠久，成果丰硕。
第一章-计算机系统概论
Servers Routers Robots
Smart phones Automobiles
Supercomputers
Top500 (2006)—IBM Blue Gene
计算机发展史
Top500 (2006.06)
计算机发展史
摩尔定律
早在1964年，英特尔公司创始人戈登 . 摩尔 （Gordon Moore）在一篇很短的论文里断言： 每18个月，集成电路的性能将提高一倍，而 其价格将降低一半。这就是著名的摩尔定律。 作为迄今为止半导体发展史上意义最深远的 定律，摩尔定律被集成电路近40年的发展历 史准确无误地验证着
第2代
晶体管
第3代
中 小 规 模 集 体积小，可靠性大大提高，速度达几百 成电路 万次，软件技术和外设发展迅速应用领 域不断扩大。
第4代
第5代
19711986
1986-
大/超大规模 速度提高至几千万亿次 出现微型计算机 集成电路
巨 大 规 模 集 速度提高至几亿次乃至上百亿次。 成电路 出现单片机
第一台电子计算机（ENIAC）
1.3 计算机系统组成（硬件部分）
计算机系统由硬件部分和软件部分组成。 按照传统划分，硬件部分主要由运算器、控制器、存储 器、输入部分和输出部分组成；软件部分则由系统软件 和应用软件两部分组成。 现代计算机中将运算器和控制器集成在一块芯片上，称 为中央处理器（CPU），因此，通常认为现代计算机硬 件部分由CPU、存储器和输入输出系统构成 。
计算机系统的划代、分类和应用 计算机系统的组成（硬件系统和软件系统） 计算机系统的层次结构 虚拟机器(模拟与仿真以及逻辑功能等效性的 概念） 计算机硬件组成（五大模块和三大部分的划分 ）、典型特征以及工作过程 计算机发展简史
f7uk-2013-dec-a
Fundamentals Level – Skills Module, Paper F7 (UK)Financial Reporting (United Kingdom)December 2013 Answers 1(a)(i)PolestarConsolidated statement of profit or loss for the year ended 30 September 2013$’000 Revenue (110,000 + (66,000 x 6/12) – (4,000 + 9,000 intra-group sales))130,000Cost of sales (w (i))(109,300)––––––––Gross profit20,700Distribution costs (3,000 + (2,000 x 6/12))(4,000)Administrative expenses (5,250 + (2,400 x 6/12) – 3,400 negative goodwill (w (iii)))(3,050)Finance costs (250)––––––––Profit before tax13,400Income tax expense (3,500 – (1,000 x 6/12))(3,000)––––––––Profit for the year10,400––––––––Profit for year attributable to:Equity holders of the parent11,150Non-controlling interest losses (see below)(750)––––––––10,400––––––––Southstar’s adjusted post-acquisition losses for the year ended 30 September 2013 are $3 million (4,600 x 6/12 +(100 additional depreciation + 600 URP)). Therefore the non-controlling interest share of the losses is $750,000(3,000 x 25%).Note:IFRS 3 Business Combinations says negative goodwill should be credited to the acquirer, thus none of it relatesto the non-controlling interests.(ii)Consolidated statement of financial position as at 30 September 2013$’000 AssetsNon-current assetsProperty, plant and equipment (w (ii))64,600Current assets (16,500 + 4,800 – 600 URP)20,700–––––––T otal assets85,300–––––––Equity and liabilitiesEquity attributable to owners of the parentEquity shares of 50 cents each30,000Retained earnings (w (iv))29,650–––––––59,650 Non-controlling interest (w (v))2,850–––––––T otal equity62,500Current liabilitiesOther (15,000 + 7,800)22,800–––––––T otal equity and liabilities85,300–––––––Workings in $’000(i) Cost of sales$’000Polestar 88,000Southstar (67,200 x 6/12)33,600Intra-group purchases (4,000 + 9,000)(13,000)URP in inventory (see below)600Additional depreciation on leased property (2,000/10 years x 6/12)100––––––––109,300––––––––The profit on the sale of the goods back to Polestar is $3·6 million (9,000 – (4,000 + 1,400)). Therefore theunrealised profit (URP) in the inventory of $1·5 million at 30 September 2013 is $600,000 (3,600 x1,500/9,000).(ii)Property, plant and equipment$’000 Polestar41,700Southstar21,000Fair value adjustment2,000Additional depreciation(100)–––––––64,600–––––––(iii)Goodwill in Southstar$’000$’000 Investment at costCash consideration (6,000 x 2 (i.e. shares of 50 cents) x 75% x $1·70)15,300Non-controlling interest (12,000 x 25% x $1·20)3,600–––––––18,900 Net assets (equity) of Southstar at 30 September 201318,000Add back:post-acquisition losses (4,600 x 6/12)2,300Fair value adjustment for property2,000–––––––Net assets at date of acquisition(22,300)–––––––Bargain purchase/negative goodwill – credited directly to profit or loss(3,400)–––––––(iv)Retained earnings$’000 Polestar 28,500Southstar’s post-acquisition adjusted losses (3,000 x 75%)(2,250)Negative goodwill3,400–––––––29,650–––––––(v)Non-controlling interest in statement of financial position$’000 At date of acquisition3,600Post-acquisition loss from statement of profit or loss(750)––––––2,850––––––(b)After similar checks as required by international standards that the assets and liabilities of the subsidiary are correctly valued(thereby ensuring that negative goodwill is not the result of valuation errors), UK GAAP (FRS 10 Goodwill and Intangible Assets) requires the following treatment:Negative goodwill is disclosed as a ‘negative asset’ in the statement of financial position as a sub-set of intangible assets directly under any positive goodwill (the UK standard setters do not believe that negative goodwill meets the definition of a liability).Negative goodwill is subsequently recognised in profit or loss in the periods when the non-monetary assets of the subsidiary are realised (by sale or by depreciation). The non-monetary assets are normally property, plant and equipment and inventory.Applying the above normally means that the negative goodwill attributable to the inventory is recognised in profit or loss in the following accounting period (assuming the inventory has been sold) and the negative goodwill attributable to the other non-monetary assets (probably property, plant and equipment) is recognised systematically over the average remaining lives of those assets.In the rare event where negative goodwill exceeds the fair value of the non-monetary assets acquired, this excess should be recognised in profit or loss in the periods which are expected to benefit. The FRS offers no advice on how this benefit should be measured.2(a)Moby – Statement of profit or loss and other comprehensive income for the year ended 30 September 2013$’000 Revenue (227,800 + 10,000 construction contract (w (i)))237,800Cost of sales (w (ii))(187,900)––––––––Gross profit49,900Distribution costs (13,500)Administrative expenses (16,500 –150 disallowed provision – see below)(16,350)Finance costs (900 + 4,000 loan + 2,930 lease (w (iv)))(7,830)––––––––Profit before tax12,220Income tax expense (3,400 – 1,050 – 2,000 (w (v)))(350)––––––––Profit for the year11,870––––––––Other comprehensive incomeItems which will not be reclassified to profit or loss:Gain on revaluation of land and buildings (w (iii))4,400Deferred tax on gain (4,400 x 25%)(1,100)––––––––T otal other comprehensive income for the year3,300––––––––T otal comprehensive income for the year15,170––––––––If a company chooses to ‘self-insure’, it cannot create a provision equal to a third party premium. Instead, it must charge the actual cost incurred of the previously insured claims.(b)Moby – Statement of financial position as at 30 September 2013Assets$’000$’000Non-current assetsProperty, plant and equipment (w (iii))115,000Current assetsInventory 26,600Amount due from contract customer (w (i))6,000T rade receivables 38,50071,100–––––––––––––––T otal assets186,100––––––––Equity and liabilitiesEquityEquity shares of 20 cents each45,000Revaluation reserve3,300Retained earnings (19,800 + 11,870)31,67034,970–––––––––––––––79,970 Non-current liabilitiesLease obligation (w (iv))16,133Deferred tax (w (v))7,100Loan note (40,000 x 1·1)44,00067,233–––––––Current liabilitiesLease obligation (23,030 – 16,133 (w (iv)))6,897T rade payables21,300Bank overdraft7,300Current tax payable3,40038,897–––––––––––––––T otal equity and liabilities186,100––––––––Workings (monetary figures in brackets in $’000)(i)Construction contract:$’000$’000 T otal contract revenue25,000 Costs incurred to date14,000Estimated costs to complete6,000(20,000)––––––––––––––T otal contract profit5,000–––––––Percentage of completion is 40% (10,000/25,000)Amounts to include in financial statements for the year ended 30 September 2013:Revenue10,000 Cost of sales (= balancing figure)(8,000)–––––––Profit for year (40% x 5,000)2,000–––––––Amount due from customer:Contract costs to date14,000 Profit for year 2,000–––––––16,000 Progress billings (work certified)(10,000)–––––––Amount due from customer6,000–––––––(ii)Cost of sales:$’000 Per question164,500 Construction contract costs8,000 Depreciation of building (w (iii))2,400 Depreciation of owned plant (w (iii))6,000 Depreciation of leased plant (w (iii))7,000––––––––187,900––––––––(iii)Non-current assets:$’000$’000 Land and buildingsCarrying amount 1 October 2012 (60,000 – 10,000)50,000 Revalued land16,000Revalued buildings38,40054,400––––––––––––––Revaluation gain4,400–––––––Depreciation for year (38,400/16 years)(2,400)–––––––Carrying amount at 30 September 2013 (54,400 – 2,400)52,000–––––––Owned plantCarrying amount 1 October 2012 (65,700 – 17,700)48,000 Depreciation for year (48,000 x 12·5%)(6,000)–––––––Carrying amount at 30 September 201342,000–––––––Leased plantCarrying amount 1 October 2012 (35,000 – 7,000)28,000 Depreciation for year (35,000/5 years)(7,000)–––––––Carrying amount at 30 September 201321,000–––––––Carrying amount of property, plant and equipment at 30 September 2013:(52,000 + 42,000 + 21,000)115,000(iv)Lease obligation:$’000 Liability at 1 October 201229,300Interest at 10% for year ended 30 September 20132,930Rental payment 30 September 2013(9,200)–––––––Liability at 30 September 201323,030Interest at 10% for year ended 30 September 20142,303Rental payment 30 September 2014(9,200)–––––––Liability at 30 September 201416,133–––––––(v)Deferred tax:$’000$’000 Provision b/f at 1 October 2012 (8,000)Provision c/f required at 30 September 2013T axable differences:per question24,000on revaluation of land and buildings4,400–––––––28,400x 25%7,100–––––––Net reduction in provision(900)Charged to other comprehensive income on revaluation gain (4,400 x 25%)(1,100)–––––––Credit to profit or loss2,000–––––––3(a)Kingdom – Statement of cash flows for the year ended 30 September 2013:(Note: figures in brackets are in $’000)$’000$’000 Cash flows from operating activities:Profit before tax2,400 Adjustments for:depreciation of property, plant and equipment 1,500loss on sale of plant (2,300 – 1,800)500finance costs600investment properties– rentals received(350)–fair value changes 700––––––5,350 decrease in inventory (3,100 – 2,300)800decrease in receivables (3,400 – 3,000)400increase in payables (4,200 – 3,900)300––––––Cash generated from operations 6,850 Interest paid (600 – 100 + 50)(550) Income tax paid (w (i))(1,950)––––––Net cash from operating activities4,350 Cash flows from investing activities:Purchase of property, plant and equipment (w (ii))(5,000)Sale of property, plant and equipment 1,800Purchase of investment property(1,400)Investment property rentals received 350––––––Net cash used in investing activities(4,250) Cash flows from financing activities:Issue of equity shares (17,200 – 15,000)2,200Equity dividends paid (w (iii))(2,800)––––––Net cash used in financing activities(600)––––––Net decrease in cash and cash equivalents (500) Cash and cash equivalents at beginning of period300––––––Cash and cash equivalents at end of period(200)––––––Workings$’000(i)Income tax:Provision b/f (1,850)Profit or loss charge (600)Provision c/f500––––––T ax paid (= balance)(1,950)––––––(ii)Property, plant and equipment:Balance b/f(25,200)Depreciation1,500Revaluation (downwards)1,300Disposal (at carrying amount)2,300T ransfer from investment properties(1,600)Balance c/f26,700–––––––Acquired during year (= balance)(5,000)–––––––(iii)Equity dividends:Retained earnings b/f8,700Profit for the year1,800Retained earnings c/f(7,700)––––––Dividends paid (= balance)2,800––––––Note:For tutorial purposes the reconciliation of the investment properties is:$’000 Balance b/f5,000Acquired during the year (from question)1,400Loss in fair value (700)Transfer to property, plant and equipment (1,600)––––––Balance c/f4,100––––––(b)(i)The fall in the company’s profit before tax can be analysed in three elements: changes at the gross profit level; the effectof overheads; and the relative performance of the investment properties. The absolute effect on profit before tax of these elements are reductions of $1·4 million (15,000 – 13,600), $2·25 million (10,250 – 8,000) and $1·25 million (900 + 350) respectively, amounting to $4·9 million in total. Many companies would consider returns on investment properties as not being part of operating activities; however, these returns do impact on profit before tax.Gross profitDespite slightly higher revenue, gross profit fell by $1·4 million. This is attributable to a fall in the gross profit margin (down from 34·1% to 30·3%). Applying the stated 8% rise in the cost of sales, last year’s cost of sales of $29 million would translate to an equivalent figure of $31·32 million in the current year which is almost the same as the actual figure ($31·3 million). This implies that the production activity/volume of sales has remained the same as last year. As the increase in revenue in the current year is only 2%, the decline in gross profitability has been caused by failing to pass on to customers the percentage increase in the cost of sales. This may be due to management’s slow response to rising prices and/or to competitive pressures in the market.Although there has been a purchase of new plant of $5 million (from the statement of cash flows), it would seem that this is a replacement of the $2·3 million of plant sold during the year. This is supported by the stagnation in the (apparent) volume of sales. The replacement of plant has probably led to slightly higher depreciation charges.Operating costs/overheadsThe administrative expenses and distribution costs are the main culprit of the fall in profit before tax as these are $2·25 million (or 28%) higher than last year. Even if they too have increased 8%, due to rising prices, they are still much higher than would have been expected, which implies a lack of cost control of these overheads.Performance of investment propertiesThe final element of the fall in profit before tax is due to declining returns on the investment properties. This has two elements. First, a reduction in rentals received which may be due to the change in properties under rental (one transferred to owner-occupation and one newly let property) and/or a measure of falling rentals generally. The second element is clearer: there has been a decrease in the fair values of the properties in the current year compared to a rise in their fair values in the previous year. The fall in investment properties mirrors a fall in the value of the company’s other properties within property, plant and equipment (down $1·3 million), which suggests problems in the commercial property market.(ii)The term rising prices may relate to specific goods/assets or to average prices (general inflation). Either way, they have two main effects on financial statements: an understatement of operating costs and a potentially greater understatementof asset values.In the statement of profit or loss, input costs tend to be understated in terms of their real cost. The most commonlyquoted examples of these are inventory, where the purchase at historical cost would be lower than the cost of replacingthem (a form of current cost), and depreciation charges which understate the real value of the benefit consumed by theasset’s use (as the fair value of the non-current assets will have increased).In terms of interpreting financial performance, rising prices distort trend comparisons, meaning that previous years’results are not directly comparable with the current year’s results. The most obvious example of this is with the returnon capital employed (ROCE). When comparing previous years with the current year, using historical cost, the numerator(profit) would be relatively higher or overstated (due to lower operating costs) and the denominator (equal to net assets)would be relatively lower or understated (due to lower reported asset values). The differences between ROCEs whichhave not been adjusted for rising prices can be quite large with ROCEs from earlier years appearing much higher/betterthan the ROCE of the current year. It follows that the secondary ratios of profit margins and asset utilisation for earlieryears are also flattering compared to current year measures.The ‘overstated’ profit due to not adjusting for rising prices may also give rise to other problems, such as leading to higherwage demands, higher dividend payments and even higher taxes. A related issue is that over time the understatementof assets (in terms of their current values) can depress a company’s share price and may make it vulnerable to a takeoverbid.In practice, however, many of the above potential problems are mitigated by companies revaluing their properties, whichare usually the most understated assets. Also the increasing use of fair value accounting in IFRSs (e.g. for businesscombinations, investment properties and many financial assets) also reduces the distortion caused by rising prices.4(a)The Conceptual Framework for Financial Reporting implies that the two fundamental qualitative characteristics (relevance and faithful representation) are vital as, without them, financial statements would not be useful, in fact they may be misleading. As the name suggests, the four enhancing qualitative characteristics (comparability, verifiability, timeliness and understandability) improve the usefulness of the financial information. Thus financial information which is not relevant or does not give a faithful representation is not useful (and worse, it may possibly be misleading); however, financial information which does not possess the enhancing characteristics can still be useful, but not as useful as if it did possess them.In order for financial statements to be useful to users (such as investors or loan providers), they must present financial information faithfully, i.e. financial information must faithfully represent the economic phenomena which it purports to represent (e.g. in some cases it may be necessary to treat a sale and repurchase agreement as an in-substance (secured) loan rather than as a sale and subsequent repurchase). Faithfully represented information should be complete, neutral and free from error. Substance is not identified as a separate characteristic because the IASB says it is implied in faithful representation such that faithful representation is only possible if transactions and economic phenomena are accounted for according to their substance and economic reality.(b)(i)When dealing with the factoring of receivables, probably the most important aspect of the transaction is which partybears the risk of any non-payment by the customer (irrecoverable receivables). In this case, that party is Laidlaw as itwill have to ‘buy back’ any receivables not settled within four months of their ‘sale’. Thus Finease is acting as anadministrator (for a fee of $10,000 per month) and as a provider of finance (charging 2% interest per month).Laidlaw should not ‘derecognise’ the receivables as suggested in the question, but instead treat the $1·8 million cashreceived from Finease as a current liability (a loan or financing arrangement secured on the receivables). Laidlaw shouldcharge $10,000 as an administration fee and $36,000 ($1·8 million x 2%) as interest (for the month of September2013), to profit or loss as administrative expenses and finance costs respectively. Both these amounts should also beadded to the current liability (the amount owed to Finease) which at 30 September 2013 would amount to $1,846,000.(ii)The critical aspect of these transactions (the sale, the rental and the potential repurchase) is that they are (or will be) all carried out at commercial values. Thus Laidlaw has adopted the correct treatment by recording the disposal of theproperty as a ‘true’ sale and, presumably, charged $400,000 to profit or loss under operating lease arrangements forthe rental of the property for the year ended 30 September 2013. The fact that Laidlaw will be given the opportunity torepurchase the property in five years’ time before it is put on the open market is not an asset and should not berecognised as such, nor does it affect the substance of the sale. This is because the price of the potential repurchase isat what is expected to be its fair value and is therefore not favourable to Laidlaw.5(a)The alterations to the leased property do not affect the lease itself and this should continue to be treated as an operating lease and charging profit or loss with the annual rental of $2·3 million.The initial cost of the alterations should be capitalised and depreciated over the remaining life of the leased. In addition to this, IAS 37 Provisions, Contingent Assets and Contingent Liabilities requires that the cost of restoring the property to its original condition should be provided for on 1 October 2012 as this is when the obligation to incur the restoration cost arises (as the time taken to do the alterations is negligible). The present value of the restoration costs, given as $5 million, shouldbe added to the initial cost of the alterations and depreciated over the remaining life of the lease. A corresponding provision should be created and a finance cost of 8% per annum should be charged to profit or loss and accrued on this provision.(b)Extracts from the financial statements of Fundo$’000 Statement of profit or loss for the year ended 30 September 2013Operating lease rental2,300Depreciation of alterations to leased property (12,000/8 years)1,500Finance cost (5,000 x 8%)400Statement of financial position as at 30 September 2013Non-current assetsAlterations to leased property (7,000 + 5,000)12,000Accumulated depreciation (above)(1,500)–––––––Carrying amount10,500–––––––Non-current liabilitiesProvision for property restoration costs (5,000 + 400 above)5,400–––––––Fundamentals Level – Skills Module, Paper F7 (UK)Financial Reporting (United Kingdom)December 2013 Marking SchemeThis marking scheme is given as a guide in the context of the suggested answers. Scope is given to markers to award marks for alternative approaches to a question, including relevant comment, and where well-reasoned conclusions are provided. This is particularly the case for written answers where there may be more than one acceptable solution.Marks1(a)(i)Consolidated statement of profit or lossrevenue1½cost of sales3distribution costs½administrative expenses½negative goodwill4finance costs½income tax expense½non-controlling interest1½12 (ii)Consolidated statement of financial positionproperty, plant and equipment2current assets2equity shares½retained earnings2½non-controlling interest 1½other current liabilities½9(b) 1 mark per valid point 4Total for question252(a)Statement of profit or loss and other comprehensive incomerevenue1½cost of sales3distribution costs½administrative expenses 1finance costs2income tax expense2gain on revaluation of land and buildings1deferred tax on gain112(b)Statement of financial positionproperty, plant and equipment2½inventory ½amount due on contract1½trade receivables½equity shares½revaluation reserve1retained earnings1non-current lease obligation1deferred tax1loan note1current lease obligation½bank overdraft½trade payables½current tax payable113Total for question25Marks 3(a)Statement of cash flowsprofit before tax½depreciation½loss on disposal of plant½finance charges (added back)½investment property income1working capital items1½interest paid (cash outflow)1income tax paid1purchase of property, plant and equipment 3purchase of investment property½sale of property, plant and equipment ½rental income received from investment properties1issue of equity shares½equity dividends paid1cash b/f½cash c/f½14(b)(i)up to 2 marks each for gross profit, overheads and investment property returns6(ii)comments –1 mark per valid point, up to5Total for question25 4(a) 1 mark per valid point 5(b)(i)‘buy back’ means Laidlaw bears the risk of non-payment1Finease earns administration and financing fees1receivables are not derecognised (remain on statement of financial position)1$1·8 million is a loan secured on receivables1$10,000 and $36,000 charged to profit or loss as administrative expensesand finance costs respectively15 (ii)all transactions at commercial values2 thus accounting for as a disposal is correct1rental correctly charged at $400,0001option is not an asset as a repurchase would apply at market values15Total for question15 5(a) 1 mark per valid point 4(b)statement of profit or lossoperating lease rental1depreciation charge1finance cost1statement of financial positionalterations to leased property, at cost1accumulated depreciation1non-current liability (provision)16Total for question1022。
新计算机专业英语教程课件
Unit 7 Database Principle
2013-8-28 计算机专业英语教程 4
计算机专业英语教程 9
2013-8-28
Desktop Computers
Desktop computers are the natural choice when a computer
remains in the same place for all of its working life.
2013-8-28
计算机专业英语教程
14
Notes
[2] The transistor meant more powerful, more reliable, and less expensive computers that would occupy less space and give off less heat than did vacuum-tube-powered computers. 译文：使用晶体管可做成功能更强、更可靠、更价 廉的计算机，它与真空管计算机相比占地面积小， 功耗小。 说明：本句的“that‖引导定语从句，修饰宾语 “computers‖。
2013-8-28 计算机专业英语教程 7
Computer Development
The First Generation of Computers
(1946 through 1959) The Second Generation of Computers (1959 through 1964) The Third Generation of Computers (1964 through 1971) The Fourth Generation of Computers (1971 through now)
PPAP培训教材-第四版
ABAR的填写应准确、完整，并 经过相关人员审核和批准，以确
保信息的真实性和准确性。
04 PPAP实施流程
CHAPTER
提交前的准备工作
确定产品范围
明确PPAP所涵盖的产品范围，包括零件、组件、总成等，确保所有相关文件和记录的完 整性和准确性。
建立PPAP文件清单
根据产品和工艺的特性，建立PPAP所需提交的文件和记录清单，包括工艺流程图、控制 计划、FMEA等。
适用于所有新零件和材 料。
适用于所有生产过程、 产品和材料的变更。
适用于所有生产零件和 材料的供应商。
PPAP文件的要求
供应商必须在生产零件或材料之前提 交PPAP文件。
PPAP文件必须包括以下内容：PPAP 封面、概述、零件提交保证书、过程 流程图、FMEA、控制计划、测量系 统分析、初始过程能力研究等。
解决方案
供应商应合理安排时间，确保在规定时间内提交PPAP文件。如有 延误风险，应及时通知相关人员并寻求解决方案。
PPAP审核不通过
总结词
不符合客户要求
详细描述
PPAP审核不通过通常意味着供应商提交的文件不符合客户的要求或标准。这可能是因为文件内容有误、数据不准确 或格式不规范等原因。
解决方案
供应商应仔细听取审核意见，针对问题进行整改，并重新提交PPAP文件。同时，供应商应加强与客户的 沟通，明确了解客户的要求和标准，以便更好地满足客户需求。
加强供应商管理，提高PPAP质量
供应商资质审核
严格审核供应商的资质和能力， 确保供应商具备提供高质量 PPAP资料的能力。
供应商培训与交流
加强与供应商的培训和交流，提 高供应商对PPAP要求的理解和
执行能力。
教育训练教材
為何要導入 5 S 運動
鬆散的情況一直出現， 鬆散的情況一直出現 ， 而且已經構成惡 性循環了。 性循環了。
工作場所什麼地方有什麼東西， 工作場所什麼地方有什麼東西，我只要靠感 覺就可以知道了。是對的嗎？ 覺就可以知道了。是對的嗎？ 出現不良品有什麼關係， 出現不良品有什麼關係，只要努力生產就好 是嗎？ 了。是嗎？ 流了這麼多的汗去搬東西，效率應該很高了。 流了這麼多的汗去搬東西，效率應該很高了。 是如此嗎？ 是如此嗎？ 存貨不足、設備故障而不能如期交貨， 存貨不足、設備故障而不能如期交貨，這也 是沒辦法的事。是這樣的嗎？ 是沒辦法的事。是這樣的嗎？
作業現場沒有放置任何 妨礙工作或有礙觀瞻的 物品。 物品。 物品各安其位，便可以 物品各安其位， 正確、快速、 正確、快速、安全的取 得所需。 得所需。 工作場所無垃圾、無污 工作場所無垃圾、 無塵垢。 穢、無塵垢。 明亮清爽的工作環境。 明亮清爽的工作環境。
全員主動參與， 全員主動參與，養成良 好習慣。 好習慣。
定 義
說
明
效
果
1.降 1.降低作業 成本。 成本。 2.提高工作 2.提高工作 效率。 效率。 3.提高產品 3.提高產品 品質。 品質。 4.激勵工作 4.激勵工作 士氣。 士氣。 5.防止工作 5.防止工作 災害。 災害。
分類整理，清理出要與不 分類整理， 要的物品， 清理雜亂 要的物品，不要的即予以 清除。 清除。 規劃安置， 規劃安置，將要留用的物 品加以定位和定容。 定位定容 品加以定位和定容。以看 顏色進行效率管理。 板、顏色進行效率管理。 清掃工作場所，把物品、 清掃工作場所，把物品、 設備、工具等清理乾淨， 無污無塵 設備、工具等清理乾淨， 並且去除污染源。 並且去除污染源。 保持工作現場無污無塵的 狀態， 保持清潔 狀態，並且防止污染源的 產生。 產生。 使大家養成遵守規定，自 使大家養成遵守規定， 自動、 遵守規範 覺、自動、自發的良好習 慣。
-BPP-F9-教材
2013－BPP－F9－教材ACCA Platinum Text IFC & IBC 2011 for DIGITAL prints_Layout 1 13/10/2011 12:28 Page 1imise Your Exam Success with BPP Learning Media’sPlatinum Approved MaterialsLEARNOur Study Texts are the only Texts that have been reviewed by the examinerThis ensures that our coverage of thesyllabus is appropriate for your examBy choosing our Platinum Approved Study Text you are one step nearer toachieving the exam success you deservePRACTISE AND APPLYOur Practice & Revision Kits are the only Kits that have been reviewed by the examinerUse our Kits and our i-PassCD-ROMs to reinforce and apply your knowledgeKits are packed with past ACCA exam questions together withfull solutions and handy tutor’s hints.i-Pass contains approximately 300 questions, covering all important syllabus areasREVISE AND RETAINRevise using our pocket-sized Passcards and then listen to our audio Success CD to give your revision a boost.Our Interactive Passcards product takes the Passcards, adds additional tutorials, comments and lots of testing and links them to the Study TextThe result is a truly interactive revision experienceRevise using the on-screen Passcards anddip into the on-screen Study Text for more detail.BPP LEARNING MEDIA CUSTOMER SERVICESTel: 0845 075 1100 UK Email: learningmedia@bppTel: +44 020 8740 2211 Overseas Website: //0>./learningmediaTo help imise your chances of passing, we’ve put togethersome exclusive additional ACCA resources To access the BPPACCA online additional resources for this material please go to: ////.n Create a user account if you don’t already have one.Make sure you reply to the confirmation email.n Log in using your registered username and password.Select the paper you wish to access.n Enter the code below when promptedYou will only haveto do this once for each paper you are studyingSTUDYTPAPER F9EXFINANCIAL MANAGEMENTTBPP Learning Media is the sole ACCA Platinum Approved Learning Partner ? contentfor the ACCA qualificationIn this, the only Paper P1 study text to be reviewed by theexaminer: We discuss the best strategies for studying for ACCA exams We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you've studied in quick quizzes? We examine your understanding in our exam question bank We reference all the important topics in our full indexBPP's Practice & Revision Kit, i-Pass and Interactive Passcard products alsosupport this paperFOR EXAMS UP TO JUNE 7>2014First edition 2007All our rights reserved. No part of this publication may be Sixth edition September 2012reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical,ISBN 9781 4453 9652 1photocopying, recording or otherwise, without the prior Previous ISBN 9781 4453 7766 7written permission of BPP Learning Media Ltde-ISBN 9781 4453 9212 7We are grateful to the Association of Chartered Certified Accountants for permission to reproduce pastBritish Library Cataloguing-in-Publication Data examination questions. The suggested solutions in theA catalogue record for this bookexam answer bank have been prepared by BPP Learningis available from the British LibraryMedia Ltd, unless otherwise statedPublished byBPP Learning Media LtdBPP House, Aldine PlaceLondon W12 8AA//./learningmediaPrinted in the United Kingdom byPolestar WheatonsHennock RoadMarsh BartonExeterEX2 8RPYour learning materials, published by BPP LearningMedia Ltd, are printed on paper obtained fromtraceable sustainable sourcesBPP Learning Media Ltd2012iiContentsPageIntroductionHelping you to pass ? the ONLY F9 Study Text reviewed by the examiner! vStudying F9 viiThe exam paper and exam formulae xPart A Financial management function1 Financial management and financial objectives 3Part B Financial management environment2 The economic environment for business 353 Financial markets and institutions 55Part C Working capital management4 Working capital 755 Managing working capital 896 Working capital finance 115Part D Investment appraisal7 Investment decisions 1398 Investment appraisal using DCF methods 1559 Allowing for inflation and taxation 17310 Project appraisal and risk 18711 Specific investment decisions 201Part E Business finance12 Sources of finance 22113 Dividend policy 25314 Gearing and capital structure 263Part F Cost of capital15 The cost of capital 28516 Capital structure 309Part G Business valuations17 Business valuations 32918 Market efficiency 351Part H Risk management19 Foreign currency risk 36320 Interest rate risk 387Mathematical tables 401Exam question bank 405Exam answer bank 427Index 485Review formContents iiiA note about copyrightDear CustomerWhat does the littlemean and why does it matterYour market-leading BPP books, course materials and elearning materials do not write and updatethemselves. People write them: on their own behalf or as employees of an organisation that invests in thisactivity. Copyright law protects their livelihoods. It does so by creating rights over the use of the contentBreach of copyright is a form of theft ? as well being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethicsWith current technology, things might seem a bit hazy but, basically, without the express permission ofBPP Learning Media: Photocopying our materials is a breach of copyright Scanning, ripcasting or conversion of our digital materials into different file formats, uploadingthem to facebook or emailing them to your friends is a breach of copyrightYou can, of course, sell your books, in the form in which you havebought them ? once you have finishedwith them. Is this fair to your fellow students? We update for a reason. But the e-products are sold on asingle user licence basis: we do not supply ‘unlock’ codes to people who have bought them second handAnd what about outside the UK? BPP Learning Media strives to make our materials available at pricesstudents can afford by local printing arrangements, pricing policies and partnerships which are clearlylisted on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopyingour material or supporting organisations that do. If they act illegally and unethically in one area, can youreally trust themiv Helping you to pass ? the ONLY F9 Study Text reviewedby the examiner!BPP Learning Media ? the sole PlatinumApproved Learning Partner - contentAs ACCA’s sole Platinum Approved Learning Partner ? content, BPP Learning Media gives you theunique opportunity to use examiner-reviewed study materials for the 2013 examsBy incorporating theexaminer’s comments and suggestions regarding the depth an d breadth of syllabus coverage, the BPPLearning Media Study Text provides excellent, ACCA-approved support for your studiesThe PER alertBefore you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil athree year practical experience requirement PERTo help you to recognise areas of the syllabus thatyou might be able to apply in the workplace to achieve different performance objectives, we haveintroduced the ‘PER alert’ featureYou will find this feature throughout the Study Text to remind you thatwhat you are learning to pass your ACCA exams is equally useful to the fulfilment of the PERrequirementTackling studyingStudying can be a daunting prospect, particularly when you have lots of other commitmentsThedifferent features of the text, the purposes of which are explained fully on the Chapter features page, willhelp you whilst studying and improve your chances of exam successDeveloping exam awarenessOur Texts are completely focused on helping you pass your examOur advice on Studying F9 outlines the contentof the paper, the necessary skills the examiner expects you to demonstrate and any brought forward knowledge you are expected to haveExam focus points are included within the chapters to highlight when and how specific topics wereexamined, or how they might be examined in the futureUsing the Syllabus and Study GuideYou can find the syllabus and Study Guide on page xi of this Study TextTesting what you can doTesting yourself helps you develop the skills you need to pass the exam and also confirms that you canrecall what you have learntWe include Questions ? lots of them - both within chapters and in the Exam Question Bank, as well asQuick Quizzes at the end of each chapter to test your knowledge of the chapter contentIntroduction v Chapter featuresEach chapter contains a number of helpful features to guide you through each topicTopic listTopic list Syllabus referenceWhat you will be studying in this chapter and the relevantsection numbers, together the ACCA syllabus referencesPuts the chapter content in the context of the syllabus asIntroductiona wholeLinks the chapter content with ACCA guidanceStudy GuideHighlights how examinable the chapter content is likely toExam Guidebe and the ways in which it could be examinedWhat you are assumed to know from previousKnowledge brought forward from earlier studiesstudies/examsSummarises the content of main chapter headings,FAST FORWARDallowing you to preview and review each section easilyDemonstrate how to apply key knowledge andExamplestechniquesDefinitions of important concepts that can often earn you Key termseasy marks in examsWhen and how specific topics were examined, or howExam focus pointsthey may be examined in the futureFormulae that are not given in the exam but which have toFormula to learnbe learntGives you a useful indication of syllabus areas thatclosely relate to performance objectives in your PracticalExperience Requirement PERGives you essential practice of techniques covered in theQuestionchapterReal world examples of theories and techniquesCase StudyA full list of the Fast Forwards included in the chapter,Chapter Roundupproviding an easy source of reviewA quick test of your knowledge of the main topics in theQuick QuizchapterFound at the back of the Study Text with morecomprehensive chapter questionsCross referenced forExam Question Bankeasy navigationvi Introduction Studying F9This paper examines a wide range of financial management topics, many of which will be completely newto you. You will need to be competent at a range of quite tricky calculations as well as able to explain anddiscuss financial management techniques and issuesThe F9 examiner The examiner is Tony Head. He expects you to be able to perform and comment on calculations, exercisecritical abilities, clearly demonstrate understanding of the syllabus and use question informationSyllabus updateThe F9 syllabus has been updated for the June 2013 sitting onwardsThe syllabus changes aresummarised belowSummary of changes to F9ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholderssuch as employers, students, regulatory and advisory bodies and learning providersThe changes to the F9 syllabus are summarised below. The additions to the syllabus consist of two topicspreviously examined in the higher-level P4 paper which are now included at the F9 level. There are alsotwo topics which have been deleted, as they will be assumed knowledge from F2 and FMATable 1 ? Additions to F9Section and subject area Syllabus contentB3 ? The treasury function a Describe the role of money markets in:i Providing short-term liquidity toindustry and the public sectorii Providing short-term trade financeiii Allowing an organisation tomanage its exposure to foreigncurrency risk and interest rate riskb Explain the role of banks and otherfinancial institutions in the operation ofthe money marketsc Explain the characteristics and role ofthe principal money marketinstruments:i Interest-bearing instrumentsii Discount instrumentsiii Derivative productsF2 ? Estimating the cost of equity b Explain and discuss systematic andunsystematic risk, and the relationshipbetween portfolio theory and the capitalasset pricing model CAPM Introduction vii Table 2 ? Deletion from F9 Section and subject area Syllabus contentD1 ? The nature of investment decisions and a Distinguish between capital and revenuethe appraisal process expenditure, and between non-currentassets and working capital investmentb Explain the role of investment appraisalin the capital budgeting processc Discuss the stages of the capital budgeting process in relation tocorporate strategyD3 ? Discounted cash flow DCF techniques a Explain and apply concepts relating tointerest and discounting, including:i The relationship between interestrates and inflation, and betweenreal and nominal interest ratesii The calculation of future values andthe application of the annuityformulaiii The calculation of present values,including the present value of anannuity and perpetuity, and the useof discount and annuity tablesiv The time value of money and therole of cost of capital in appraisinginvestmentsviii Introduction 1 What F9 is aboutThe aim of this syllabus is to develop the knowledge and skills expected of a finance manager, in relationto investment, financing and dividend policy decisionsF9 is a middle level paper in the ACCA qualification structure. There are some links to material you havecovered in F2, particularly short-term decision making techniques. The paper with a direct link followingF9 is P4 which thinks strategically and considers wider environmentalfactors. F9 requires you to be ableto apply techniques and think about their impact on the organisation2 What skills are requiredYou are expected to have a core of financial management knowledge? You will be required to carry out calculations, with clear workings and a logical structure You will be required to explain financial management techniques and discuss whether they are appropriate for a particular organisation You must be able to apply your skills in a practical context3 How to improve your chances of passing? There is no choice in this paper, all questions have to be answered You must therefore study the entire syllabus, there are no short-cuts Practising questions under timed conditions is essential. BPP’s Practice and Revision Kit contains 25 mark questions on all areas of the syllabus Questions will be based on simple scenarios and answers must be focused and specific to theorganisation Answer all parts of the question. Even if you cannot do all of the calculation elements, you will stillbe able to gain marks in the discussion parts Make sure you write full answers to discussion sections, not one or two word lists, the examiner islooking for understanding to be demonstrated Plan your written answers and write legibly Include all your workings and label them clearlyRead Student Accountant the ACCA’s student magazine regularly ? it often contains technicalarticles written either by or on the recommendation of the examiner which can be invaluable forfuture exams4 Brought forward knowledgeYou will need to have a good working knowledge of certain management accounting techniques from F2In particular, short-term decision making techniques such as cost-volume-profit analysis and thecalculation of relevant costs. Due to the latest syllabus change, you will also need to be familiar with thecapital budgeting process, and be able to apply the concepts of interest and discounting. This includesbeing able to calculate annuities and perpetuities, and to use the discount and annuity tables to calculatenet present valuesThis Study Text revises these topics and brought forward knowledge is identified. Revision sectionsaround the capital budgeting process and interest and discounting are included in this Study Text. If youstruggle with the examples and questions used, you must go back and revisit your previous workTheexaminer will assume you know this material and it may form part of an exam questionIntroduction ix The exam paperFormat of the paperThe exam consists of four compulsory 25 mark questionsTime allowed is 3 hours with 15 minutes’ reading time x Introduction Syllabus and Study GuideThe F9 syllabus and study guide can be found belowIntroduction xixii IntroductionIntroduction xiii xiv IntroductionIntroduction xv xvi IntroductionIntroduction xvii xviii Introduction Introduction xix Analysis of past papersThe table below provides details of when each element of the syllabus has been examined and thequestion number and section in which each element appearedFurther details can be found in the ExamFocus Points in the relevant chaptersCoveredin Text June Dec June Dec June Dec June Dec Pilotchapter 2012 2011 2011 2010 2010 2009 2009 2008 PaperFINANCIAL MANAGEMENT FUNCTION1 Nature & purpose 4c1 Objectives 3a 4c,d 3a3a,b 4a1 Stakeholders 4a1e FINANCIAL MANAGEMENT ENVIRONMENT2 Economic environment3 Financial markets and institutions4aWORKING CAPITAL MANAGEMENT4, 5 Management 2a,c 2a-d 3a,b, 1a,b,c 4b,d 3c 2b,c 3a,b,cc,d6 Funding strategies 2b 4b4c 3a,b 3dINVESTMENT APPRAISAL7 Non-discounted cash flow techniques 1b1b2a,b 4b8, 9 Discounted cash flow techniques 1a 1a,b 1a,b 1a 3a,b 1a,b 2b,c 3b 4a,c10 Risk and uncertainty1c 1c11 Specific investment decisions 1c 1d3c 1c,dBUSINESS FINANCE12 Sources of short-term finance4a12 Sources of long term-finance 3。
PPAP教材-第四版
第四版前言除非您的顾客另有规定，PPAP第四版取代PPAP第三版，于2006年6月1日生效。
《生产件批准程序》（PPAP）第四版更新了各种要求，以结合与ISO/TS I6949:2002相关联的关注顾客的过程方法和如下所列的其他变化。
PPAP的目的仍然是用来确定组织是否已经正确理解了顾客工程设计记录和规定的所有要求，以及该制造过程是否有潜力在实际生产运行中，依报价时的生产节拍，持续生产满足顾客要求的产品。
第四版PPAP包含以下变化：▲PPAP和ISO/TS 16949：2002过程方法相一致的内容包括：• PPAP的规定和汽车产品和开发及制造过程联系起来：•增加了一个PPAP的过程流程X例。
▲在相关的上登载顾客指南，提供现行的顾客要求（例如：OEM和）。
▲更新了货车OEM的要求，将其移到附录H。
▲PSW（零件提交保证书）修订如下：•提供了一个更符合逻辑的流程，来描述零件/设计的信息；•供方的地址栏适用于全球X围；•增加了IMDSR材料报告，以显示报告状态。
▲PPAP特殊要求的更新包括：•设计记录中的材料报告和聚合物标识的要求；•过程能力指数的使用（Cpk和Ppk）；•标准目录零件的定义和批准，以及黑盒子零件的定义。
▲修订了顾客通知和批准的要求，与OEM的要求相一致。
（例如：删除了PPAP第三版中的1.3.3内容）。
▲细化了可通用的附录C、D和E，以符合PPAP报告的要求。
▲修订了轮胎附录，允许使用OEM的规X，去除了已在PPAP要求中提到过的重复部分。
注：轮胎附录不适用于给福特公司供货的组织。
▲更新了附录F，强调散装材料检查的重要性。
注：福特公司要求，所有给其供应散装材料的组织要遵守PPAP要求。
▲修订了词汇表，与本手册更新的内容相一致。
PPAP涉及到以下参考手册：《先期产品质量和策划和控制计划》，《潜在失效模式和后果分析》，《测量系统分析》和《统计过程控制》。
这些手册由戴姆勒克莱斯勒、福特和通用汽车公司编制，可通过，从汽车工业行动小组处获得。
经典APQP教材
FPDS Milestone
SI SC PH PA ST PR CP CC LR LS J1 FS
Customer Input Requirements DFMEA (Design) DVP (Design Verification Plan)
Prototype Build Control Plan
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o
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Prototype Draft
o----------------o
DFMEA Design Review
PR-1,2,4 PR-2,3
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KCDS Workshop
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GD&T
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Final Production
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o
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里程碑点检
失败是决策和管理失误 依靠科学数据（可行性分析），崇 尚以多胜少。 经过可靠性测试和验证，确保 质量，虽然价格较 高。 相信规律，不相信奇迹。 讲究工序、流程和积累，靠制 度。 部分产品外包生产，集中力量 做好关键项目的生产和研发。 让别人来相信
2
我们的产品思路
遵循汽车行业发展的规律， 走日韩汽车发展的道路。
GM
N/A
R
A PQP
Supplier
GM
N/A
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2 Technical Reviews
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R
S
R
3 WWP APQP Assessment & Sourcing
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4 Supplier Gate Reviews
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PAPER F7
FINANCIAL REPORTING (INTERNATIONAL AND UNITED KINGDOM)
T E X T
BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this, the only Paper F7 study text to be reviewed by the examiner:
Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. © BPP Learning Media Ltd 2012
We discuss the best strategies for studying for ACCA exams We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you've studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index
To help maximise your chances of passing, we’ve put together some exclusive additional ACCA resources. To access the BPP ACCA online additional resources for this material please go to: /student
Maximise Your Exam Success with BPP Learning Media’s Platinum Approved Materials
LEARN Our Study Texts are the only Texts that have been reviewed by the examiner. This ensures that our coverage of the syllabus is appropriate for your exam. By choosing our Platinum Approved Study Text you are one step nearer to achieving the exam success you deserve.
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We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, unless otherwise stated.
All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd.
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S T U D Y
ii
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Contents
Page
Introduction
Helping you to pass – the only F7 Study Text reviewed by the examiner ........................................................................(v) Studying F7 ..................................................................................................................................................................(vii) Important note re F7 UK.................................................................................................................................................(vii) The exam paper............................................................................................................................................................(viii) Syllabus and study guide...............................................................................................................................................(ix) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 The conceptual framework....................................................................................................................................... 1 The regulatory framework ...................................................................................................................................... 19 Presentation of published financial statements...................................................................................................... 33 Non-current assets ................................................................................................................................................ 59 Intangible assets.................................................................................................................................................... 87 Impairment of assets ............................................................................................................................................. 99 Reporting financial performance ......................................................................................................................... 109 Introduction to groups......................................................................................................................................... 123 The consolidated statement of financial position ................................................................................................. 133 The consolidated statement of profit or loss and other comprehensive income ................................................... 169 Accounting for associates.................................................................................................................................... 181 Inventories and construction contracts ................................................................................................................ 195 Provisions, contingent liabilities and contingent assets ...................................................................................... 213 Financial assets and liabilities............................................................................................................................. 225 The legal versus the commercial view of accounting ........................................................................................... 241 Leasing................................................................................................................................................................ 259 Accounting for taxation........................................................................................................................................ 269 Earnings per share............................................................................................................................................... 287 Analysing and interpreting financial statements................................................................................................... 301 Limitations of financial statements and interpretation techniques........................................................................ 327 Statements of cash flows ..................................................................................................................................... 335 Alternative models and practices ......................................................................................................................... 355 Specialised, not-for-profit and public sector entities ........................................................................................... 367