Paper F7

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F7操作指南和用户手册(3.1版)

F7 安装指南和用户手册版本：3.1日期：2009年 11 月内容介绍本文档主要介绍了 F7的安装注意事项及连线方法。

重要申明首先感谢您选择我公司的产品。

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非经我公司书面同意，任何单位和个人不得擅自摘抄、复制本手册内容的部分或全部，并不得以任何形式传播。

本手册中描述的产品中，可能包含我公司及其可能存在的许可人享有版权的软件，除非获得相关权利人的许可，否则，任何人不能以任何形式对前述软件进行复制、分发、修改、摘录、反编译、反汇编、解密、反向工程、出租、转让、分许可以及其他侵权软件版权的行为，但是适用法禁止此类限制的除外。

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目录1.安装准备 (1)1.1 安装注意事项 (1)1.2 操作面板概览 (4)1.3 包装组件 (5)1.4 其它配件 (7)2.系统结构 (8)2.1 系统安装示意图 (8)2.2 通讯连接示意图 (9)3.安装 (10)3.1 固定后盖板 (10)3.2 连接外围设备 (11)3.2.1 门磁连接线 (12)3.2.2 出门开关连接线 (12)3.2.3 报警器连接线 (12)3.2.4 门铃连接线 (12)3.2.5 门锁连接线 (14)3.2.6 以太网连接线 (18)3.2.7 RS232 连接线 (20)3.2.8 RS485 连接线 (21)3.2.9 Wiegand输出连接线 (22)3.2.10 电源连接线 (23)3.3 固定指纹机 (24)4.安装后的检查 (25)5.其它 (26)5.1 复位键 (26)5.2 防拆开关 (26)6.故障诊断及排除 (27)1.安装准备1.1 安装注意事项我们的产品是大量生产并符合中国、美国、欧盟严格的生产及检测标准，但是希望您在安装前仔细阅读本指纹门禁机安装注意事项。

Module4Unit1Chinesepeopleinventedpaper.(教案)外研版(一起)

课时教学设计
1.学生观看课文动画，完成下面的选择，整体感知课文内容
What are they talking about？
A.Chinese inventions
B.Enlish inventions
C.School trip
2.Answer after listening。

听音回答问题。

学习理解词汇invent、invented、inventions、print、printing、between
3.再次观看课文动画，回答问题
What important things do Chinese people invent?
Who printed the newspaper?
Where is Sam’s newspaper?
对课文进行细节理解。

4.跟读课文对话，关注语音、语调、节奏。

Task1：Show time表演课文对话
学生小组内选择喜欢的方式读课文。

①分角色读②小组齐读
③组长领读④排火车读
Task2:Retell the text.复述课文
Chinese people invented many …
C hinese people are very…
C hinese people invented…
W e …
I…yesterday.
本阶段的学习活动引导学生在归纳整理核心语言的
设计意图。

ACCA 历年真题f7int_2010_dec_ans

AnswersFundamentals Level – Skills Module, Paper F7 (INT)Financial Reporting (International) December 2010 Answers 1 (a)PremierConsolidated statement of comprehensive income for the year ended 30 September 2010$’000 Revenue (92,500 + (45,000 x 4/12) – 4,000 intra-group sales) 103,500Cost of sales (w (i)) (78,850 )––––––––proﬁt 24,650GrossDistribution costs (2,500 + (1,200 x 4/12)) (2,900 )Administrative expenses (5,500 + (2,400 x 4/12)) (6,300 )costs (100 )Finance––––––––Proﬁttax 15,350 beforeIncome tax expense (3,900 + (1,500 x 4/12)) (4,400 )––––––––Proﬁ t for the year 10,950––––––––income:OthercomprehensiveGain on available-for-sale investments 300Gain on revaluation of property 500––––––––T otal other comprehensive income for the year 800––––––––income 11,750 comprehensiveT otal––––––––Proﬁ t for year attributable to:Equity holders of the parent 10,760Non-controlling interest ((1,300 see below – 400 URP + 50 reduced depreciation) x 20%) 190––––––––10,950––––––––T otal comprehensive income attributable to:Equity holders of the parent (10,760 + 300 + 500) 11,560interest 190Non-controlling––––––––11,750––––––––Sanford’s proﬁ ts for the year ended 30 September 2010 of $3·9 million are $2·6 million (3,900 x 8/12) pre-acquisition and $1·3 million (3,900 x 4/12) post-acquisition.(b)Consolidated statement of ﬁ nancial position as at 30 September 2010.$’000AssetsassetsNon-currentProperty, plant and equipment (w (ii)) 38,250Goodwill (w (iii)) 9,300Available-for-sale investments (1,800 – 800 consideration + 300 gain) 1,300–––––––48,850 Current assets (w (iv)) 14,150–––––––assets 63,000T otal–––––––liabilitiesandEquityEquity attributable to owners of the parentEquity shares of $1 each ((12,000 + 2,400) w (iii)) 14,400Share premium (w (iii)) 9,600reserve 2,000LandrevaluationOther equity reserve (500 + 300) 800Retained earnings (w (v)) 13,060–––––––39,860 Non-controlling interest (w (vi)) 3,690–––––––equity 43,550T otalliabilitiesNon-current6% loan notes 3,000Current liabilities (10,000 + 6,800 – 350 intra group balance) 16,450–––––––T otal equity and liabilities 63,000–––––––Workings in $’000sales(i) CostofPremier 70,5004/12) 12,000Sanfordx(36,000)purchases (4,000Intra-groupinventory 400URPinReduction of depreciation charge (50 )–––––––78,850–––––––The unrealised proﬁ t (URP) in inventory is calculated as $2 million x 25/125 = $400,000.assetsNon-current(ii)Premier 25,500Sanford 13,900Fair value reduction at acquisition (1,200 )depreciation 50Reduced–––––––38,250–––––––inSanfordGoodwill(iii)costInvestmentatShares (5,000 x 80% x 3/5 x $5) 12,0006% loan notes (5,000 x 80% x 100/500) 800Non-controlling interest (5,000 x 20% x $3·50) 3,500–––––––16,300Net assets (equity) of Sanford at 30 September 2010 (9,500 )Less: post-acquisition proﬁ ts (see above) 1,300Less: fair value adjustment for property 1,200––––––Net assets at date of acquisition (7,000 )–––––––Goodwill 9,300–––––––The 2·4 million shares (5,000 x 80% x 3/5) issued by Premier at $5 each would be recorded as share capital of$2·4 million and share premium of $9·6 million.Currentassets(iv)Premier 12,500Sanford 2,400)inventory (400inURP)Intra-groupbalance (350–––––––14,150–––––––earnings(v)RetainedPremier 12,300proﬁtSanford’sadjustedpost-acquisition((1,300 – 400 URP + 50 reduced depreciation) x 80%) 760–––––––13,060–––––––(vi) Non-controlling interest in statement of ﬁ nancial positionacquisition 3,500ofAtdatePost-acquisition proﬁ t from income statement 190–––––––3,690–––––––2 (a) Cavern – Statement of comprehensive income for the year ended 30 September 2010$’000 Revenue 182,500 Cost of sales (w (i)) (137,400 )––––––––– Gross proﬁ t 45,100 Distribution costs (8,500 ) Administrative expenses (25,000 – 18,500 dividends (w (iii))) (6,500 ) Investment income 700 Finance costs (300 + 400 (w (ii)) + 3,060 (w (iv))) (3,760 ) ––––––––– Proﬁ t before tax 27,040 Income tax expense (5,600 + 900 – 250 (w (v))) (6,250 ) ––––––––– Proﬁ t for the year 20,790 ––––––––– Other comprehensive income Loss on available-for-sale investments (15,800 – 13,500) (2,300 ) Gain on revaluation of land and buildings (w (ii)) 800 ––––––––– T otal other comprehensive losses for the year (1,500 )––––––––– T otal comprehensive income 19,290 –––––––––(b) Craven – Statement of changes in equity for the year ended 30 September 2010Share Share Other equity Revaluation Retained Totalcapital premium reserve reserve earnin gs equity$’000 $’000 $’000 $’000 $’000 $’000 Balance at 1 October 2009 40,000 nil 3,000 7,000 12,100 62,100 Rights issue (w (iii)) 10,000 11,000 21,000Dividends (w (iii)) (18,500 ) (18,500 ) Comprehensive income (2,300 ) 800 20,790 19,290––––––– ––––––– –––––– –––––– ––––––– ––––––– Balance at 30 September 2010 50,000 11,000 700 7,800 14,390 83,890 ––––––– ––––––– –––––– –––––– ––––––– –––––––(c) Cavern – Statement of ﬁ nancial position as at 30 September 2010Assets$’000 $’000Non-current assets Property, plant and equipment (41,800 + 51,100 (w (ii))) 92,900Available-for-sale investments 13,500 ––––––––106,400Current assets Inventory 19,800T rade receivables 29,000 48,800 ––––––– ––––––––T otal assets 155,200 ––––––––Equity and liabilities Equity (see (b) above) Equity shares of 20 cents each 50,000Share premium 11,000Other equity reserve 700 Revaluation reserve 7,800Retained earnings 14,390 33,890 ––––––– ––––––––83,890 Non-current liabilities Provision for decontamination costs (4,000 + 400 (w (ii))) 4,400 8% loan note (w (iv)) 31,260 Deferred tax (w (v)) 3,750 39,410–––––––Current liabilities T rade payables 21,700 Bank overdraft 4,600Current tax payable 5,600 31,900 ––––––– ––––––––T otal equity and liabilities 155,200––––––––Workings (monetary ﬁ gures in brackets in $’000)salesof(i) Costbalance 128,500PertrialDepreciation of building (36,000/18 years) 2,000Depreciation of new plant (14,000/10 years) 1,400Depreciation of existing plant and equipment ((67,400 – 10,000 – 13,400) x 12·5%) 5,500––––––––137,400––––––––(ii) Property, plant and equipmentThe new plant of $10 million should be grossed up by the provision for the present value of the estimated futuredecontamination costs of $4 million to give a gross cost of $14 million. The ‘unwinding’ of the provision will give rise toa ﬁ nance cost in the current year of $400,000 (4,000 x 10%) to give a closing provision of $4·4 million.The gain on revaluation and carrying amount of the land and building will be:Valuation – 30 September 2009 43,000)(i)) (2,000(wdepreciationBuilding–––––––revaluation 41,000beforeamountCarryingRevaluation – 30 September 2010 41,800–––––––revaluation 800onGain–––––––The carrying amount of the plant and equipment will be:New plant (14,000 – 1,400) 12,600Existing plant and equipment (67,400 – 10,000 – 13,400 – 5,500) 38,500–––––––51,100–––––––paidissue/dividends(iii)RightsBased on 250 million (50 million x 5 – as shares are 20 cents each) shares in issue at 30 September 2010, a rightsissue of 1 for 4 on 1 April 2010 would have resulted in the issue of 50 million new shares (250 million – (250 millionx 4/5)). This would be recorded as share capital of $10 million (50,000 x 20 cents) and share premium of $11 million(50,000 x (42 cents – 20 cents)).The dividend of 3 cents per share paid on 30 November 2009 would have been based on 200 million shares andbeen $6 million. The dividend of 5 cents per share paid on 31 May 2010 would have been based on 250 millionshares and been $12·5 million. Therefore the total dividends paid, incorrectly included in administrative expenses, were$18·5 million.note(iv)LoanThe ﬁnance cost of the loan note, at the effective rate of 10% applied to the carrying amount of the loan note of$30·6 million, is $3·06 million. The interest actually paid is $2·4 million. The difference between these amounts of$660,000 (3,060 – 2,400) is added to the carrying amount of the loan note to give $31·26 million (30,600 + 660)for inclusion as a non-current liability in the statement of ﬁ nancial position.tax(v)DeferredProvision required at 30 September 2010 (15,000 x 25%) 3,750Provision at 1 October 2009 (4,000 )––––––Credit (reduction in provision) to income statement 250––––––3Note: references to 2009 and 2010 should be taken as being to the years ended 30 September 2009 and 2010 respectively.Proﬁ tability:Income statement performance:Hardy’s income statement results dramatically show the effects of the downturn in the global economy; revenues are down by 18% (6,500/36,000 x 100), gross proﬁ t has fallen by 60% and a healthy after tax proﬁ t of $3·5 million has reversed to a loss of $2·1 million. These are reﬂ ected in the proﬁ t (loss) margin ratios shown in the appendix (the ‘as reported’ ﬁ gures for 2010). This in turn has led to a 15·2% return on equity being reversed to a negative return of 11·9%. However, a closer analysis shows that the results are not quite as bad as they seem. The downturn has directly caused several additional costs in 2010: employee severance, property impairments and losses on investments (as quantiﬁed in the appendix). These are probably all non-recurring costs and could therefore justiﬁ ably be excluded from the 2010 results to assess the company’s ‘underlying’ performance. If this is done the results of Hardy for 2010 appear to be much better than on ﬁ rst sight, although still not as good as those reported for 2009. A gross margin of 27·8% in 2009 has fallen to only 23·1% (rather than the reported margin of 13·6%) and the proﬁ t for period has fallen from $3·5 million (9·7%) to only $2·3 million (7·8%). It should also be noted that as well as the fall in the value of the investments, the related investment income has also shown a sharp decline which has contributed to lower proﬁ ts in 2010.Given the economic climate in 2010 these are probably reasonably good results and may justify the Chairman’s comments. It should be noted that the cost saving measures which have helped to mitigate the impact of the downturn could have some unwelcomeeffects should trading conditions improve; it may not be easy to re-hire employees and a lack of advertising may cause a loss of market share.Statement of ﬁ nancial position:Perhaps the most obvious aspect of the statement of ﬁ nancial position is the fall in value ($8·5 million) of the non-current assets, most of which is accounted for by losses of $6 million and $1·6 million respectively on the properties and investments. Ironically, because these falls are reﬂ ected in equity, this has mitigated the fall in the return of the equity (from 15·2% to 13·1% underlying) and contributed to a perhaps unexpected improvement in asset turnover from 1·6 times to 1·7 times.Liquidity:Despite the downturn, Hardy’s liquidity ratios now seem at acceptable levels (though they should be compared to manufacturing industry norms) compared to the low ratios in 2009. The bank balance has improved by $1·1 million. This has been helped by a successful rights issue (this is in itself a sign of shareholder support and conﬁ dence in the future) raising $2 million and keeping customer’s credit period under control. Some of the proceeds of the rights issue appear to have been used to reduce the bank loan which is sensible as its ﬁ nancing costs have increased considerably in 2010. Looking at the movement on retained earnings (6,500 – 2,100 – 3,600) it can be seen that the company paid a dividend of $800,000 during 2010. Although this is only half the dividend per share paid in 2009, it may seem unwise given the losses and the need for the rights issue. A counter view is that the payment of the dividend may be seen as a sign of conﬁ dence of a future recovery. It should also be mentioned that the worst of the costs caused by the downturn (speciﬁ cally the property and investments losses) are not cash costs and have therefore not affected liquidity.The increase in the inventory and work-in-progress holding period and the trade receivables collection period being almost unchanged appear to contradict the declining sales activity and should be investigated. Although there is insufﬁ cient information to calculate the trade payables credit period as there is no analysis of the cost of sales ﬁ gures, it appears that Hardy has received extended credit which, unless it had been agreed with the suppliers, has the potential to lead to problems obtaining future supplies of goods on credit.Gearing:On the reported ﬁ gures debt to equity shows a modest increase due to income statement losses and the reduction of the revaluation reserve, but this has been mitigated by the repayment of part of the loan and the rights issue.Conclusion:Although Hardy’s results have been adversely affected by the global economic situation, its underlying performance is not as bad as ﬁ rst impressions might suggest and supports the Chairman’s comments. The company still retains a relatively strong statement of ﬁ nancial position and liquidity position which will help signiﬁ cantly should market conditions improve. Indeed the impairment of property and investments may well reverse in future. It would be a useful exercise to compare Hardy’s performance during this difﬁ cult time to that of its competitors – it may well be that its 2010 results were relatively very good by comparison.Appendix:An important aspect of assessing the performance of Hardy for 2010 (especially in comparison with 2009) is to identify the impact that several ‘one off’ charges have had on the results of 2010. These charges are $1·3 million redundancy costs and a $1·5 million (6,000 – 4,500 previous surplus) property impairment, both included in cost of sales and a $1·6 million loss on the market value of investments, included in administrative expenses. Thus in calculating the ‘underlying’ ﬁ gures for 2010 (below) the adjusted cost of sales is $22·7 million (25,500 – 1,300 – 1,500) and the administrative expenses are $3·3 million (4,900 – 1,600). These adjustments feed through to give an underlying gross proﬁ t of $6·8 million (4,000 + 1,300 + 1,500) and an underlying proﬁ t for the year of $2·3 million (–2,100 + 1,300 + 1,500 + 1,600).Note: it is not appropriate to revise Hardy’s equity (upwards) for the one-off losses when calculating equity based underlying ﬁ gures, as the losses will be a continuing part of equity (unless they reverse) even if/when future earnings recover.2010 2009underlying as reportedGross proﬁ t % (6,800/29,500 x 100) 23·1% 13·6% 27·8%Proﬁ t (loss) for period % (2,300/29,500 x 100) 7·8% (7·1)% 9·7%Return on equity (2,300/17,600 x 100) 13·1% (11·9)% 15·2%Net asset (taken as equity) turnover (29,500/17,600) 1·7 times same 1·6 timesDebt to equity (4,000/17,600) 22·7% same 21·7% Current ratio (6,200:3,400) 1·8:1 same 1·0:1Quick ratio (4,000:3,400) 1·2:1 same 0·6:1 Receivables collection (in days) (2,200/29,500 x 365) 27 days same 28 days Inventory and work-in-progress holding period (2,200/22,700 x 365) 35 days 31 days 27 daysNote: the ﬁ gures for the calculation of the 2010 ‘underlying’ ratios have been given; those of 2010 ‘as reported’ and 2009 are based on equivalent ﬁ gures from the summarised ﬁ nancial statements provided.Alternative ratios/calculations are acceptable, for example net asset turnover could be calculated using total assets less current liabilities.4 (a)Management’s choices of which accounting policies they may adopt are not as wide as generally thought. Where an InternationalAccounting Standard, IAS or IFRS (or an Interpretation) speciﬁcally applies to a transaction or event the accounting policy used must be as prescribed in that Standard (taking in to account any Implementation Guidance within the Standard). In the absence of a Standard, or where a Standard contains a choice of policies, management must use its judgement in applying accounting policies that result in information that is relevant and reliable given the circumstances of the transactions and events. In making such judgements, management should refer to guidance in the Standards related to similar issues and the deﬁnitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses in the IASB’s Framework for the preparation and presentation of ﬁ nancial statements. Management may also consider pronouncements of other standard-setting bodies that use a similar conceptual framework to the IASB.A change in an accounting policy usually relates to a change of principle, basis or rule being applied by an entity. Accountingestimates are used to measure the carrying amounts of assets and liabilities, or related expenses and income. A change in an accounting estimate is a reassessment of the expected future beneﬁ ts and obligations associated with an asset or a liability.Thus, for example, a change from non-depreciation of a building to depreciating it over its estimated useful life would be a change of accounting policy. T o change the estimate of its useful life would be a change in an accounting estimate.(b) (i)The main issue here is the estimate of the useful life of a non-current asset. Such estimates form an important part ofthe accounting estimate of the depreciation charge. Like most estimates, an annual review of their appropriateness isrequired and it is not unusual, as in this case, to revise the estimate of the remaining useful life of plant. It appears,from the information in the question, that the increase in the estimated remaining useful life of the plant is based on agenuine reassessment by the production manager. This appears to be an acceptable reason for a revision of the plant’slife, whereas it would be unacceptable to increase the estimate simply to improve the company’s reported proﬁ t. Thatsaid, the assistant accountant’s calculation of the ﬁnancial effect of the revised life is incorrect. Where there is anincrease (or decrease) in the estimated remaining life of a non-current asset, its carrying amount (at the time of therevision) is allocated over the new remaining life (after allowing for any estimated residual value). The carrying amount at1 October 2009 is $12 million ($20 million – $8 million accumulated depreciation) and this should be written off overthe estimated remaining life of six years (eight years in total less two already elapsed). Thus a charge for depreciationof $2 million would be required in the year ended 30 September 2010 leaving a carrying amount of $10 million($12 million – $2 million) in the statement of ﬁ nancial position at that date. A depreciation charge for the current yearcannot be avoided and there will be no credit to the income statement as suggested by the assistant accountant. It shouldbe noted that the incremental effect of the revision to the estimated life of the plant would be to improve the reportedproﬁt by $2 million being the difference between the depreciation based on the old life ($4 million) and the new life($2 million).(ii)The appropriateness of the proposed change to the method of valuing inventory is more dubious than the previous example. Whilst both methods (FIFO and AVCO) are acceptable methods of valuing inventory under IAS 2 Inventories,changing an accounting policy to be consistent with that of competitors is not a convincing reason. Generally changesin accounting policies should be avoided unless a change is required by a new or revised accounting standard or thenew policy provides more reliable and relevant information regarding the entity’s position. In any event the assistantaccountant’s calculations are again incorrect and would not meet the intention of improving reported proﬁt. Themost obvious error is that changing from FIFO to AVCO will cause a reduction in the value of the closing inventory at30 September 2010 effectively reducing, rather than increasing, both the valuation of inventory and reported proﬁt.A change in accounting policy must be accounted for as if the new policy had always been in place (retrospectiveapplication). In this case, for the year ended 30 September 2010, both the opening and closing inventories would needto be measured at AVCO which would reduce reported proﬁ t by $400,000 (($20 million – $18 million) – ($15 million –$13·4 million) – i.e. the movement in the values of the opening and closing inventories). The other effect of the changewill be on the retained earnings brought forward at 1 October 2009. These will be restated (reduced) by the effect of thereduced inventory value at 30 September 2009 i.e. $1·6 million ($15 million – $13·4 million). This adjustment wouldbe shown in the statement of changes in equity.5From the information in the question, the closure of the furniture making operation is a restructuring as deﬁ ned in IAS 37 Provisions, contingent liabilities and contingent assets and, due to the timing of the decision, a provision for the closure costs will be required in the year ended 30 September 2010. Although the Standard says that a Board of directors’ decision to close an operation is alone not sufﬁ cient to trigger a provision the other actions of the management, informing employees, customers and a press announcement indicate that this is an irreversible decision and that therefore there is an obligating event.Commenting on each element in turn for both years:(i) Factory and plantAt 30 September 2010 – these assets cannot be classed as ‘held-for-sale’ as they are still in use (i.e. generating revenue) and therefore are not available for sale. Both assets will therefore continue to be depreciated.Despite this, it does appear that the plant is impaired. Based on its carrying amount of $2·8 million an impairment charge of $2·3 million ($2·8 million – $0·5 million) would be required (subject to any further depreciation for the three months from July to September 2010). The expected gain on the sale of the factory cannot be recognised or used to offset the impairment charge on the plant. The impairment charge is not part of the restructuring provision, but should be reported with the depreciation charge for the year.At 30 September 2011 – the realised proﬁ t on the disposal of the factory and any further loss on the disposal of the plant will both be reported in the income statement.(ii) Redundancy and retraining costsAt 30 September 2010 – a provision for the redundancy costs of $750,000 should be made, but the retraining costs relate to the ongoing actives of Manco and cannot be provided for.At 30 September 2011 – the redundancy costs incurred during the year will be offset against the provision created last year.Any under- or over-provision will be reported in the income statement. The retraining costs will be written off as they are incurred.losses(iii)T radingThe losses to 30 September 2010 will be reported as part of the results for the year ended 30 September 2010. The expected losses from 1 October 2010 to the closure on 31 January 2011 cannot be provided in the year ended 30 September 2010 as they relate to ongoing activities and will therefore be reported as part of the results for the year ended 30 September 2011 as they are incurred.It should also be considered whether the closure fulﬁls the deﬁnition of a discontinued operation in accordance with IFRS 5 Non-current assets held for sale and discontinued operations. As there is a co-ordinated plan to dispose of a separate major line of business (the furniture making operation is treated as an operating segment) this probably is a discontinued operation. However, the timing of the closure means that it is not a discontinued operation in the year ended 30 September 2010; rather it is likely that it will be such in the year ended 30 September 2011. Some commentators believe that this creates an anomalous situation in that most of the closure costs are reported in the year ended 30 September 2010 (as described above), but the closure itself is only identiﬁ ed and reported as a discontinued operation in the year ended 30 September 2011 (although the comparative ﬁ gures for 2010 would then restate this as a discontinued operation).Fundamentals Level – Skills Module, Paper F7 (INT)Financial Reporting (International) December 2010 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)statement of comprehensive income:revenue 1½sales 3costofcosts ½distributionexpenses ½administrativecosts ½ﬁnancetax ½incomeother comprehensive income – gain on investments ½other comprehensive income – gain on property ½non-controlling interest – proﬁ t for year 1split of total comprehensive income ½9(b)statement of ﬁ nancial position:property, plant and equipment 2goodwill 3½investments 1available-for-saleassets 1½currentshares 1equitysharepremium 1reserve ½revaluationreserve 1equityotherearnings 1½retainedinterest 1½non-controllingnotes ½6%loanliabilities 1current16Total for question 25Marks2 (a)statement of comprehensive incomerevenue ½sales 3 ofcostcosts ½ distributionexpenses 1 administrativeincome ½ investmentcosts 2½ ﬁnanceexpense 2 incometaxloss on available-for-sale investments ½gain on revaluation of land and buildings ½11(b)statement of changes in equityb/f 1 balancesrightsissue 1dividends 1loss on available-for-sale investments ½revaluationgain ½proﬁ t for year 15(c)statement of ﬁ nancial positionproperty, plant and equipment 2½investments ½ available-for-saleinventory ½receivables ½ tradeprovision 1 contaminationnote 1 8%loantax 1 deferredpayables ½ tradeoverdraft ½ bankpayable 1 taxcurrent9Total for question 253comments – 1 mark per valid point, up to 15a good answer must consider the effects of the ‘one off’ costsratios – up to 10Total for question 254 (a) 1 mark per valid point 5(b) (i)recognise as a change in accounting estimate 1appears an acceptable basis for change 1correct method is to allocate carrying amount over new remaining life 1depreciation for current year should be $2 million 1carrying amount at 30 September 2010 is $10 million 15 (ii)proposed change is probably not for a valid reason 1 change would cause a decrease (not an increase) in proﬁ t 1changes in policy should be applied retrospectively 1decrease in year to 30 September 2010 is $400,000 1retained earnings restated by $1.6 million 15Total for question 15。

ACCA F7 Workshop

In The Exam
• Good time management techniques and habits are extremely important in exam (1 mark = 1.8 minutes).
• Use the 15 minutes of reading time at the beginning of the paper effectively.
Section A 20 multiple-choice questions
40 marks
Section B 3 longer questions (two 15 marks and one 30 marks) 60 marks
100 marks
Consolidated Financial Statements
• The presentation of candidates answers is critical and it is important to pay attentions to the organisation and structure of your answers.
How to improve your performance in F7?
F7 Exam Format and Structure
Time allowed
Reading and planning : 15 minutes
Writing
: 3 hours
All questions are compulsory. This paper is divided into two sections
Paper F7 Financial Reporting is the requirement to understand and apply accounting standards (IFRSs) and conceptual framework that underpin IFRSs.

2014年12月ACCA F7考试真题

Financial Reporting Wednesday 3 December 2014Time allowedReading and planning: 15 minutesWriting: 3 hoursThis paper is divided into two sections:Section A – ALL 20 questions are compulsory and MUST beattemptedSection B – ALL THREE questions are compulsory and MUST be attemptedDo NOT open this paper until instructed by the supervisor.During reading and planning time only the question paper maybe annotated. You must NOT write in your answer booklet until instructed by the supervisor.This question paper must not be removed from the examination hall.The Association of Chartered Certified AccountantsSection A – ALL 20 questions are compulsory and MUST be attemptedPlease use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.Each question is worth 2 marks.1 Which of the following is a change of accounting policy under IAS 8 Accounting Policies, Changes in AccountingEstimates and Errors?A Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as otheroperating incomeB C Switching to purchasing plant using finance leases from a previous policy of purchasing plant for cash Changing the value of a subsidiary’s inventory in line with the group policy for inventory valuation when preparing the consolidated financial statementsD Revising the remaining useful life of a depreciable asset2 Aqua has correctly calculated its basic earnings per share (EPS) for the current year.Which of the following items need to be additionally considered when calculating Aqua’s diluted EPS for the year?(i) A 1 for 5 rights issue of equity shares during the year at $1·20 when the market price of the equity shares was$2·00(ii) The issue during the year of a convertible (to equity shares) loan note(iii) The granting during the year of directors’ share options exercisable in three years’ time(iv) Equity shares issued during the year as the purchase consideration for the acquisition of a new subsidiary companyA B C D All four(i) and (ii) only (ii) and (iii) only (iii) and (iv) only3 Although most items in financial statements are shown at their historical cost, increasingly the IASB is requiring orallowing current cost to be used in many areas of financial reporting.Drexler acquired an item of plant on 1 October 2012 at a cost of $500,000. It has an expected life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate.As at 30 September 2014, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at30 September 2014 under historical cost and current cost?historical cost current cost$ $A B C D 320,000320,000300,000300,000600,000384,000600,000384,0004 Repro, a company which sells photocopying equipment, has prepared its draft financial statements for the year ended30 September 2014. It has included the following transactions in revenue at the stated amounts below.Which of these has been correctly included in revenue according to IAS 18Revenue?A B C Agency sales of $250,000 on which Repro is entitled to a commissionSale proceeds of $20,000 for motor vehicles which were no longer required by ReproSales of $150,000 on 30 September 2014. The amount invoiced to and received from the customer was $180,000, which includes $30,000 for ongoing servicing work to be done by Repro over the next two years Sales of $200,000 on 1 October 2013 to an established customer which (with the agreement of Repro) will be paid in full on 30 September 2015. Repro has a cost of capital of 10%D5 Tynan’s year end is 30 September 2014 and the following potential liabilities have been identified:(i) The signing of a non-cancellable contract in September 2014 to supply goods in the following year on which,due to a pricing error, a loss will be made(ii) The cost of a reorganisation which was approved by the board in August 2014 but has not yet been implemented, communicated to interested parties or announced publicly(iii) An amount of deferred tax relating to the gain on the revaluation of a property during the current year. Tynan has no intention of selling the property in the foreseeable future(iv) The balance on the warranty provision which relates to products for which there are no outstanding claims and whose warranties had expired by 30 September 2014Which of the above should Tynan recognise as liabilities as at 30 September 2014?A B C D All four(i) and (ii) only (i) and (iii) only (iii) and (iv) only6 Yling entered into a construction contract on 1 January 2014 which is expected to last 24 months. The agreed pricefor the contract is $5 million. At 30 September 2014, the costs incurred on the contract were $1·6 million and the estimated remaining costs to complete were $2·4 million. On 20 September 2014, Yling received a payment from the customer of $1·8 million which was equal to the full amount of the progress billings. Yling calculates the stage of completion of its construction contracts on the basis of progress billings to the contract price.What amount would be reported in Yling’s statement of financial position as at 30 September 2014 for the amount due from the customer for the above contract?A B C D Nil $160,000 $800,000 $200,0007 Recognition is the process of including within the financial statements items which meet the definition of an elementaccording to the IASB’s Conceptual Framework for Financial Reporting.Which of the following items should be recognised as an asset in the statement of financial position of a company?A A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in theemployment of the companyB C A highly lucrative contract signed during the year which is due to commence shortly after the year endA government grant relating to the purchase of an item of plant several years ago which has a remaining life of four yearsD A receivable from a customer which has been sold (factored) to a finance company. The finance company hasfull recourse to the company for any losses8 On 30 September 2014, Razor’s closing inventory was counted and valued at its cost of $1 million. Some items ofinventory which had cost $210,000 had been damaged in a flood (on 15 September 2014) and are not expected to achieve their normal selling price which is calculated to achieve a gross profit margin of 30%. The sale of these goods will be handled by an agent who sells them at 80% of the normal selling price and charges Razor a commission of 25%.At what value will the closing inventory of Razor be reported in its statement of financial position as at30 September 2014?A B C D $1 million $790,000 $180,000 $970,0009 The following information is available for the property, plant and equipment of Fry as at 30 September:2014 $’000 23,4002013 $’000 14,400Carrying amountsThe following items were recorded during the year ended 30 September 2014:(i) Depreciation charge of $2·5 million(ii) An item of plant, with a carrying amount of $3 million, was sold for $1·8 million(iii) A property was revalued upwards by $2 million(iv) Environmental provisions of $4 million relating to property, plant and equipment were capitalised during the year What amount would be shown in Fry’s statement of cash flows for purchase of property, plant and equipment forthe year ended 30 September 2014?A B C D $8·5 million $12·5 million $7·3 million $10·5 million10 Petre owns 100% of the share capital of the following companies. The directors are unsure of whether the investmentsshould be consolidated.In which of the following circumstances would the investment NOT be consolidated?A B C D Petre has decided to sell its investment in Alpha as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profitsBeta is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate itDelta is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the groupGamma is located in a country where a military coup has taken place and Petre has lost control of the investment for the foreseeable future11 On 1 October 2013, Bertrand issued $10 million convertible loan notes which carry a nominal interest (coupon) rateof 5% per annum. The loan notes are redeemable on 30 September 2016 at par for cash or can be exchanged for equity shares. A similar loan note, without the conversion option, would have required Bertrand to pay an interest rate of 8%.The present value of $1 receivable at the end of each year, based on discount rates of 5% and 8%, can be taken as:5% 8%End of year 123 0·950·910·860·930·860·79How would the convertible loan appear in Bertrand’s statement of financial position on initial recognition (1 October 2013)?Equity $’000 810nil 10,000 40 Non-current liability$’0009,19010,000nilABCD 9,96012 The net assets of Fyngle, a cash generating unit (CGU), are:$Property, plant and equipment Allocated goodwillProduct patent 200,000 50,000 20,000Net current assets (at net realisable value) 30,000––––––––300,000––––––––As a result of adverse publicity, Fyngle has a recoverable amount of only $200,000.What would be the value of Fyngle’s property, plant and equipment after the allocation of the impairment loss?A B C D $154,545 $170,000 $160,000 $133,33313 Many commentators believe that the trend of earnings per share (EPS) is a more reliable indicator of underlyingperformance than the trend of the net profit for the year.Which of the following statements supports this view?A B Net profit can be manipulated by the choice of accounting policies but EPS cannot be manipulated in this way EPS takes into account the additional resources made available to earn profit when new shares are issued for cash, whereas net profit does notC The disclosure of a diluted EPS figure is a forecast of the future trend of profitD The comparative EPS is restated where a change in accounting policy affects the previous year’s profits14 As at 30 September 2013 Dune’s property in its statement of financial position was:Property at cost (useful life 15 years) Accumulated depreciation $45 million $6 millionOn 1 April 2014, Dune decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed.At 30 September 2014 the property has not been sold.At what amount should the property be reported in Dune’s statement of financial position as at 30 September 2014?A B C D $36 million $37·5 million $36·8 million $42 million15 Which of the following statements about a not-for-profit entity is valid?A There is no requirement to calculate an earnings per share figure as it is not likely to have shareholders who needto assess its earnings performanceB C D The current value of its property, plant and equipment is not relevant as it is not a commercial entity Interpretation of its financial performance using ratio analysis is meaninglessIts financial statements will not be closely scrutinised as it does not have any investors16 Tazer, a parent company, acquired Lowdown, an unincorporated entity, for $2·8 million. A fair value exerciseperformed on Lowdown’s net assets at the date of purchase sho wed:$’000Property, plant and equipment Identifiable intangible asset Inventory 3,000 500 300Trade receivables less payables 200––––––4,000––––––How should the purchase of Lowdown be reflected in Tazer’s consolidated statement of financial position?A B C Record the net assets at their values shown above and credit profit or loss with $1·2 millionRecord the net assets at their values shown above and credit Tazer’s consolidated goodwill with $1·2 million Write off the intangible asset ($500,000), record the remaining net assets at their values shown above and credit profit or loss with $700,000D Record the purchase as a financial asset investment at $2·8 million17 On 1 October 2013, Xplorer commenced drilling for oil from an undersea oilfield. The extraction of oil causes damageto the seabed which has a restorative cost (ignore discounting) of $10,000 per million barrels of oil extracted. Xplorer extracted 250 million barrels of oil in the year ended 30 September 2014.Xplorer is also required to dismantle the drilling equipment at the end of its five-year licence. This has an estimated cost of $30 million on 30 September 2018. Xplorer’s cost of capital is 8% per annum and $1 has a present value of 68 cents in five years’ time.What is the total provision (extraction plus dismantling) which Xplorer would report in its statement of financial position as at 30 September 2014 in respect of its oil operations?A B C D $34,900,000 $24,532,000 $22,900,000 $4,132,00018 Which of the following is NOT an indicator of impairment under IAS 36 Impairment of Assets?A Advances in the technological environment in which an asset is employed have an adverse impact on its futureuseB C An increase in interest rates which increases the discount rate an entity usesThe carrying amount of an entity’s net assets is lower than the entity’s number of shares in issue multiplied by its share priceD The estimated net realisable value of inventory has been reduced due to fire damage although this value is greaterthan its carrying amount19 During the year ended 30 September 2014 Hyper entered into two lease transactions:On 1 October 2013, a payment $90,000 being the first of five equal annual payments of a finance lease for an item of plant. The lease has an implicit interest rate of 10% and the fair value (cost to purchase) of the leased equipment on 1 October 2013 was $340,000.On 1 January 2014, a payment of $18,000 for a one-year lease of an item of excavation equipment.What amount in total would be charged to Hyper’s statement of profit or loss for the year ended 30 September2014 in respect of the above transactions?A B C D $108,000 $111,000 $106,500 $115,50020 Comparability is identified as an enhancing qualitative characteristic in the IASB’s Conceptual framework for financialreporting.Which of the following does NOT improve comparability?A B Restating the financial statements of previous years when there has been a change of accounting policy Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and reliable informationC Disclosing discontinued operations in financial statementsD Applying an entity’s current accounting policy to a transaction which an entity has not engaged in before(40 marks)Section B – ALL THREE questions are compulsory and MUST be attempted 1Xpand is a publicly listed company which has experienced rapid growth in recent years through the acquisition and integration of other companies. Xpand is interested in acquiring Hydan, a retailing company, which is one of several companies owned and managed by the same family.The summarised financial statements of Hydan for the year ended 30 September 2014 are: Statement of profit or loss $’000 Revenue 70,000 Cost of sales (45,000) ––––––– Gross profit Operating costs Directors’ salaries 25,000 (7,000) (1,000) ––––––– Profit before tax 17,000 Income tax expense (3,000) ––––––– Profit for the year14,000 –––––––Statement of financial position$’000$’000 AssetsNon-current assetsProperty, plant and equipment 32,400Current assets Inventory Bank 7,500 100 7,600 –––––––––––––– Total assets40,000 –––––––Equity and liabilities EquityEquity shares of $1 each Retained earnings1,000 18,700 ––––––– 19,700 10,000Non-current liabilitiesDirectors’ loan accounts (interest free) Current liabilities Trade payables 7,500 Current tax payable 2,800 10,300 ––––––– ––––––– Total equity and liabilities40,000 –––––––From the above financial statements, Xpand has calculated for Hydan the ratios below for the year ended 30 September 2014. It has also obtained the equivalent ratios for the retail sector average which can be taken to represent Hydan’s sector.Hydan 47·1% 2·36 times35·7% Sector average22·0% 1·67 times30·0% Return on equity (ROE) (including directors’ loan accounts) Net asset turnover Gross profit margin Net profit margin20·0%12·0%From enquiries made, Xpand has learned the following information:(i) Hydan buys all of its trading inventory from another of the family companies at a price which is 10% less thanthe market price for such goods.(ii) After the acquisition, Xpand would replace the existing board of directors and need to pay remuneration of $2·5 million per annum.(iii) The directors’ loan accounts would be repaid by obtaining a loan of the same amount with interest at 10% per annum.(iv) Xpand expects the purchase price of Hydan to be $30 million.Required:(a) Recalculate the ratios for Hydan after making appropriate adjustments to the financial statements for notes(i) to (iv) above. For this purpose, the expected pur chase price of $30 million should be taken as Hydan’sequity and net assets are equal to this equity plus the loan. You may assume the changes will have no effect on taxation. (6 marks)(b) In relation to the ratios calculated in (a) above, and the ratios for Hydan given in the question, comment onthe performance of Hydan compared to its retail sector average. (9 marks)(15 marks)2After preparing a draft statement of profit or loss for the year ended 30 September 2014 and adding the year’s profit (before any adjustments required by notes (i) to (iii) below) to retained earnings, the summarised trial balance of Kandy as at 30 September 2014 is:$’000$’000 40,000 17,500 30,000Equity shares of $1 eachRetained earnings as at 30 September 2014 Proceeds of 6% loan (note (i))Land ($5 million) and buildings – at cost (note (ii)) Plant and equipment – at cost (note (ii))Accumulated depreciation at 1 October 2013: buildings55,000 58,50020,000 34,500plant and equipmentCurrent assets 68,700Current liabilities38,400 2,500Deferred tax (note (iii)) Interest payment (note (i)) Current tax (note (iii))1,8001,100–––––––– –––––––– 184,000 184,000 –––––––– ––––––––The following notes are relevant:(i) The loan note was issued on 1 October 2013 and incurred issue costs of $1 million which were charged to profitor loss. Interest of $1·8 million ($30 million at 6%) was paid on 30 September 2014. The loan is redeemable on 30 September 2018 at a substantial premium which gives an effective interest rate of 9% per annum. No other repayments are due until 30 September 2018. (ii) Non-current assets:The price of property has increased significantly in recent years and on 1 October 2013, the directors decided to revalue the land and buildings. The directors accepted the report of an independent surveyor who valued the land at $8 million and the buildings at $39 million on that date. The remaining life of the buildings at 1 October 2013 was 15 years. Kandy does not make an annual transfer to retained profits to reflect the realisation of the revaluation gain; however, the revaluation will give rise to a deferred tax liability. The income tax rate of Kandy is 20%.Plant and equipment is depreciated at 12½% per annum using the reducing balance method.No depreciation has yet been charged on any non-current asset for the year ended 30 September 2014. (iii) A provision of $2·4 million is required for current income tax on the profit of the year to 30 September 2014.The balance on current tax in the trial balance is the under/over provision of tax for the previous year. In addition to the temporary differences relating to the information in note (ii), Kandy has further taxable temporary differences of $10 million as at 30 September 2014. Required:(a) Prepare a schedule of adjustments required to the retained earnings of Kandy as at 30 September 2014 asa result of the information in notes (i) to (iii) above. (b) Prepare the statement of financial position of Kandy as at 30 September 2014. Note: The notes to the statement of financial position are not required. The following mark allocation is provided as guidance for this question: (a) 6 marks (b) 9 marks(15 marks)This is a blank page. Question 3 begins on page 12.3 On 1 January 2014, Plastik acquired 80% of the equity share capital of Subtrak. The consideration was satisfied bya share exchange of two shares in Plastik for every three acquired shares in Subtrak. At the date of acquisition, sharesin Plastik and Subtrak had a market value of $3 and $2·50 each respectively. Plastik will also pay cash consideration of 27·5 cents on 1 January 2015 for each acquired share in Subtrak. Plastik has a cost of capital of 10% per annum.None of the consideration has been recorded by Plastik.Below are the summarised draft financial statements of both companies.Statements of profit or loss and other comprehensive income for the year ended 30 September 2014Plastik $’000Subtrak $’000Revenue 62,600 30,000 Cost of sales (45,800) (24,000)––––––––––––––Gross profit 16,800(2,000)(3,500)6,000 (1,200) (1,800)Distribution costsAdministrative expensesFinance costs (200) (nil)––––––––––––––Profit before tax 11,100 3,000 Income tax expense (3,100) (1,000)––––––––––––––Profit for the year 8,000 2,000 Other comprehensive income:Gain on revaluation of property (note (i)) 1,500 nil––––––––––––––Total comprehensive income 9,500 2,000––––––––––––––Statements of financial position as at 30 September 2014AssetsNon-current assetsProperty, plant and equipmentInvestments: 10% loan note from Subtrak (note (ii)) 18,700 13,900 1,000 nil ––––––––––––––19,700 13,900 ––––––––––––––Current assetsInventory (note (iii))Trade receivables (note (iv)) Bank4,3004,7001,2002,500 nil 300 ––––––––––––––9,000 4,000 ––––––––––––––Total assets 28,700 17,900––––––––––––––Equity and liabilitiesEquityEquity shares of $1 each Revaluation surplus (note (i)) Retained earnings 10,0002,0009,000nil 6,300 3,500 ––––––––––––––18,300 12,500 ––––––––––––––Non-current liabilities10% loan notes (note (ii)) 2,500 1,000––––––––––––––Current liabilitiesTrade payables (note (iv)) Bank 3,4001,7003,600nilCurrent tax payable 2,800 800––––––––––––––7,900 4,400––––––––––––––Total equity and liabilities 28,700 17,900––––––––––––––The following information is relevant:(i) At the date of acquisition, the fair values of Subtrak’s assets and liabilities were equal to their carrying amountswith the exception of Subtrak’s property which had a fair value of $4 million above its carrying amount. Forconsolidation purposes, this led to an increase in depreciation charges (in cost of sales) of $100,000 in the post-acquisition period to 30 September 2014. Subtrak has not incorporated the fair value property increase into its entity financial statements.The policy of the Plastik group is to revalue all properties to fair value at each year end. On 30 September 2014, the increase in Plastik’s property has already been recorded, however, a further increase of $600,000 in the value of Subtrak’s property since its value at acquisition and 30 September 2014 has not been recorded.(ii) On 30 September 2014, Plastik accepted a $1 million 10% loan note from Subtrak.(iii) Sales from Plastik to Subtrak throughout the year ended 30 September 2014 had consistently been $300,000 per month. Plastik made a mark-up on cost of 25% on all these sales. $600,000 (at cost to Subtrak) of Subtrak’s inventory at 30 September 2014 had been supplied by Plastik in the post-acquisition period.(iv) Plastik had a trade receivable balance owing from Subtrak of $1·2 million as at 30 September 2014. This differed to the equivalent trade payable of Subtrak due to a payment by Subtrak of $400,000 made in September 2014 which did not clear Plastik’s bank account until 4 October 2014. Plastik’s policy for cash timing differences is to adjust the parent’s financial statements.(v) Plastik’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose Subtrak’s share price at that date can be deemed to be representative of the fair value of the shares held by the non-controlling interest.(vi) Due to recent adverse publicity concerning one of Subtrak’s major product lines, the goodwill which arose on the acquisition of Subtrak has been impaired by $500,000 as at 30 September 2014. Goodwill impairment should be treated as an administrative expense.(vii) Assume, except where indicated otherwise, that all items of income and expenditure accrue evenly throughout the year.Required:(a) Prepare the consolidated statement of profit or loss and other comprehensive income for Plastik for the yearended 30 September 2014.(b) Prepare the consolidated statement of financial position for Plastik as at 30 September 2014.The following mark allocation is provided as guidance for these requirements:(a) 10 marks(b) 17 marks(c) Plastik is in the process of recording the acquisition of another subsidiary, Dilemma, and has identified two itemswhen reviewing the fair values of Dilemma’s assets.The first item relates to $1 million spent on a new research project. This amount has been correctly charged to profit or loss by Dilemma, but the directors of Plastik have reliably assessed the fair value of this research to be $1·2 million.The second item relates to the customers of Dilemma. The directors of Plastik believe Dilemma has a particularly strong lis t of reputable customers which could be ‘sold’ to other companies and have assessed the fair value of the customer list at $3 million.Required:State whether (and if so, at what value) the two items should be recognised in the consolidated statement of financial position of Plastik on the acquisition of Dilemma. (3 marks)(30 marks)End of Question Paper。

white paper写法

white paper写法全文共四篇示例，供读者参考第一篇示例：白皮书（White Paper）是用来阐释某一特定问题，提供解决方案或者表达某种观点的一种文体。

白皮书可以用于政府部门、企业组织以及行业协会等不同领域，通常用来传达专业知识，引导公众理解，解决问题和建议政策。

白皮书的写作一般包括以下几个要素：问题描述、提出解决方案、分析论证以及结论和建议等。

下面我们来详细介绍一下白皮书的写作要点。

白皮书的写作应该从一个清晰而具体的问题开始，为读者提供一个明确的背景，使他们对所阐述的问题有一个清晰的认识。

在问题描述的部分，作者可以使用数据、案例或者研究来印证该问题的存在性，并突出其重要性和紧迫性。

接着，提出解决方案是白皮书的重点内容。

作者需要对问题进行深入分析，提出可行的解决方案，并详细说明其原理和实施方法。

在这一部分，作者需要强调解决方案的可行性和有效性，突出这个解决方案相对于其他方案的优势。

在对解决方案的提出之后，作者还需要进行分析和论证，以充分证明所提出的解决方案的可行性和有效性。

作者可以引用专家观点、研究成果、数据统计等来支持自己的观点，使得白皮书更加具有说服力和权威性。

作者需要总结结论并提出建议。

在作者可以对所提出的解决方案进行总结，并强调其重要性和实施意义；在建议部分，作者可以提出具体的实施计划、政策建议或者行动措施，以便读者能够进一步参与和落实解决方案。

在写作过程中，作者还需要注意以下几点：白皮书要求作者具有较强的专业知识和研究分析能力，因此需要认真准备和深入研究所述问题。

白皮书的写作需要简洁明了，尽量避免使用复杂的术语和难懂的句子，使得读者能够轻松理解内容。

白皮书的结构要清晰，逻辑性强，便于读者阅读和理解。

通过以上介绍，相信大家对于白皮书的写作要点有了更清晰的认识。

在写作过程中，需要认真准备，深入分析问题，提出解决方案并进行充分论证，并最终总结结论和提出建议。

希望以上内容对大家写作白皮书有所帮助。

ACCOUNTINGFORPPE

ACCOUNTING FOR P P EThe accounting for IAS 16, Property, Plant and Equipment is a particularly important area of the Paper F7 syllabus. You can almost guarantee that in every exam you will be required to account for property, plant and equipment at least once.This article is designed to outline the key areas of IAS 16, Property, Plant and Equipment that you may be required to attempt in the F7 exam.IAS 16, PROPERTY, PLANT AND EQUIPMENT OVERVIEWThere are essentially four key areas when accounting for property, plant and equipment that you must ensure that you are familiar with:∙initial recognition∙depreciation∙revaluation∙derecognition (disposals).INITIAL RECOGNITIONThe basic principle of IAS 16 is that items of property, plant and equipment that qualify for recognition should initially be measured at cost.One of the easiest ways to remember this is that you should capitalise all costs to bring an asset to its present location and condition for its intended use.Commonly used examples of cost include:∙purchase price of an asset (less any trade discount)∙directly attributable costs such as:• cost of site preparation• initial delivery and handling costs• installation and testing costs• professional fees∙the initial estimate of dismantling and removing the asset and restoring the site on which it is located, to its original condition (ie to the extent that it is recognised as a provisionper IAS 37, Provisions, Contingent Assets and Liabilities)∙borrowing costs in accordance with IAS 23, Borrowing Costs.Example 1On 1 March 2008 Yucca acquired a machine from Plant under the following terms:$List price of machine 82,000Import duty 1,500Delivery fees 2,050Electrical installation costs 9,500Pre-production testing 4,900$Purchase of a five-year maintenance contractwith Plant 7,000In addition to the above information Yucca was granted a trade discount of 10% on the initial list price of the asset and a settlement discount of 5% if payment for the machine was received within one month of purchase. Yucca paid for the plant on 25 March 2008.How should the above information be accounted for in the financial statements? (See 'Related links' for the solution to Example 1.)Example 2Construction of Deb and Ham’s new store began on 1 April 2009. The following costs were incurred on the construction:$000Freehold land 4,500Architect fees 620Site preparation 1,650Materials 7,800Direct labour costs 11,200Legal fees 2,400General overheads 940The store was completed on 1 January 2010 and brought into use following its grand opening on the 1 April 2010. Deb and Ham issued a $25m unsecured loan on 1 April 2009 to aid construction of the new store (which meets the definition of a qualifying asset per IAS 23). The loan carried an interest rate of 8% per annum and is repayable on 1 April 2012.RequiredCalculate the amount to be included as property, plant and equipment in respect of the new store and state what impact the above information would have on the income statement (if any) for the year ended 31 March 2010.(See 'Related links' for the solution to Example 2.)Subsequent costsOnce an item of PPE has been recognised and capitalised in the financial statements, a company may incur further costs on that asset in the future. IAS 16 requires that subsequent costs should be capitalised if:∙it is probable that future economic benefits associated with the extra costs will flow to the entity∙the cost of the item can be reliably measured.All other subsequent costs should be recognised as an expense in the income statement in the period that they are incurred.Example 3On 1 March 2010 Yucca purchased an upgrade package from Plant at a cost of $18,000 for the machine it originally purchased in 2008 (Example 1). The upgrade took a total of two days where new components were added to the machine. Yucca agreed to purchase the package as the new components would lead to a reduction in production time per unit of 15%. This will enable Yucca to increase production without the need to purchase a new machine.Should the additional expenditure be capitalised or expensed? (See 'Related links' for the solution to Example 3.)DepreciationDepreciation is defined in IAS 16 as being the systematic allocation of the depreciable amount of an asset over its useful economic life. In other words, depreciation applies the accruals concept to the capitalised cost of a non-current asset and matches this cost to the period that it relates to.Depreciation methodsThere are many methods of depreciating a non-current asset with the most common being: ∙Straight line• % on cost, or• Cost – residual valueUseful economic life∙Reducing balance• % on carrying valu eExample 4An item of plant was purchased on 1 April 2008 for $200,000 and is being depreciated at 25% on a reducing balance basis.Prepare the extracts of the financial statements for the year ended 31 March 2010. (See 'Related links' for the solution to Example 4.)Useful economic lives and residual valuesIAS 16 requires that these estimates be reviewed at the end of each reporting period. If either changes significantly, the change should be accounted for over the useful economic life remaining.Example 5A machine was purchased on 1 April 2007 for $120,000. It was estimated that the asset had a residual value of $20,000 and a useful economic life of 10 years at this date. On 1 April 2009 (two years later) the residual value was reassessed as being only $15,000 and the useful economic life remaining was considered to be only five years.How should the asset be accounted for in the years ending 31 March 2008/2009/2010? (See 'Related links' for the solution to Example 5.)Component depreciationIf an asset comprises two or more major components with different economic lives, then each component should be accounted for separately for depreciation purposes and depreciated over its own useful economic life.Example 6A company purchased a property with an overall cost of $100m on 1 April 2009. The property elements are made up as follows:$000 Estimated lifeLand and buildings(Land element $20,000) 65,000 50 yearsFixtures and fittings 24,000 10 yearsLifts 11,000 20 years100,000Calculate the annual depreciation charge for the property for the year ended 31 March 2010. (See 'Related links' for the solution to Example 6.)REVALUATIONSThis is an important topic in the exam and features regularly in Question 2, so you should ensure that you are familiar with all aspects of revaluations.IAS 16 rulesIAS 16 permits the choice of two possible treatments in respect of property, plant and equipment:∙The cost model (carry an asset at cost less accumulated depreciation/impairments).∙The revaluation model (carry an asset at its fair value at the revaluation date less subsequent accumulated depreciation impairment).If the revaluation policy is adopted this should be applied to all assets in the entire category, ie if you revalue a building, you must revalue all land and buildings in that class of asset. Revaluations must also be carried out with sufficient regularity so that the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. ACCOUNTING FOR A REVALUATIONThere are a series of accounting adjustments that must be undertaken when revaluing a non-current asset. These adjustments are indicated below.The initial revaluationYou may find it useful in the exam to first determine if there is a gain or loss on the revaluation with a simple calculation to compare:Carrying value of non-current asset at revaluation date XValuation of non-current asset XDifference = gain or loss revaluation XRevaluation gainsA gain on revaluation is always recognised in equity, under a revaluation reserve (unless the gain reverse’s revaluation losses on the same asset that were previously recognised in the income statement – in this instance the gain is to be shown in the income statement).The revaluation gain is known as an unrealised gain which later becomes realised when the asset is disposed of (derecognised).Double entry:∙Dr Non-current asset cost (difference between valuation and original cost/valuation)∙Dr Accumulated depreciation (with any historical cost accumulated depreciation)∙Cr Revaluation reserve (gain on revaluation)Example 7A company purchased a building on 1 April 2007 for $100,000. The asset had a useful economic life at that date of 40 years. On 1 April 2009 the company revalued the building to its current fair value of $120,000.What is the double entry to record the revaluation? (See 'Related links' for the solution to Example 7.)Revaluation lossesA revaluation loss should be charged against any related revaluation surplus to the extent that the decrease does not exceed the amount held in the revaluation reserve in respect of the same asset. Any additional loss must be charged as an expense in the income statement.Double entry:∙Dr Revaluation reserve (to maximum of original gain)∙Dr Income statement (any residual loss)∙Cr Non-current asset (loss on revaluation)Example 8The carrying value of Zen’s property at the end of the year amounted to $108,000. On this date the property was revalued and was deemed to have a fair value of $95,000. The balance on the revaluation reserve relating to the original gain of the property was $10,000.What is the double entry to record the revaluation? (See 'Related links' for the solution to Example 8.)DepreciationThe asset must continue to be depreciated following the revaluation. However, now that the asset has been revalued the depreciable amount has changed. In simple terms the revalued amount should be depreciated over the assets remaining useful economic life.Reserves transferThe depreciation charge on the revalued asset will be different to the depreciation that would have been charged based on the historical cost of the asset. As a result of this, IAS 16 permits atransfer to be made of an amount equal to the excess depreciation from the revaluation reserve to retained earnings.Double entry:∙Dr Revaluation reserve∙Cr Retained earningsBe careful, in the exam a reserves transfer is only required if the examiner indicates that it is company policy to make a transfer to realised profits in respect of excess depreciation on revalued assets. If this is not the case then a reserves transfer is not necessary.This movement in reserves should also be disclosed in the statement of changes in equity. Example 9A company revalued its property on 1 April 2009 to $20m ($8m for the land). The property originally cost $10m ($2m for the land) 10 years ago. The original useful economic life of 40 years is unchanged. The company’s policy is to make a transfer to realised pro fits in respect of excess depreciation.How will the property be accounted for in the year ended 31 March 2010? (See 'Related links' for the solution to Example 9.)EXAM FOCUSIn the exam make sure you pay attention to the date that the revaluation takes place. If the revaluation takes place at the start of the year then the revaluation should be accounted for immediately and depreciation should be charged in accordance with the rule above.If however the revaluation takes place at the year-end then the asset would be depreciated for a full 12 months first based on the original depreciation of that asset. This will enable the carrying amount of the asset to be known at the revaluation date, at which point the revaluation can be accounted for.A further situation may arise if the examiner states that the revaluation takes place mid-way through the year. If this were to happen the carrying amount would need to be found at the date of revaluation, and therefore the asset would be depreciated based on the original depreciation for the period up until revaluation, then the revaluation will take place and be accounted for. Once the asset has been revalued you will need to consider the last period of depreciation. This will be found based upon the revaluation rules (depreciate the revalued amount over remaining useful economic life). This will be the most complicated situation and you must ensure that your working is clearly structured for this; ie depreciate for first period based on old depreciation, revalue, then depreciate last period based on new depreciation rule for revalued assets. Example 10A company purchased a building on 1 April 2005 for $100,000 at which point it was considered to have a useful economic life of 40 years. At the year end 31 March 2010 the company decided to revalue the building to its current value of $98,000.How will the building be accounted for in the year ended 31 March 2010? (See 'Related links' for the solution to Example 10.)Example 11At 1 April 2009 HD Ltd carried its office block in its financial statements at its original cost of $2 million less depreciation of $400,000 (based on its original life of 50 years). HD Ltd decided to revalue the office block on 1 October 2009 to its current value of $2.2m. The useful economic liferemaining was reassessed at the time of valuation and is considered to be 40 years at this date. It is the company’s policy to charge depreciation proportionally.How will the office block be accounted for in the year ended 31 March 2010? (See 'Related links' for the solution to Example 11.)DerecognitionProperty, plant and equipment should be derecognised when it is no longer expected to generate future economic benefit or when it is disposed of.When property, plant and equipment is to be derecognised, a gain or loss on disposal is to be calculated. This can be found by comparing the difference between:Carrying value XDisposal proceeds XProfit or loss on disposal XTip: When the disposal proceeds are greater than the carrying value there is a profit on disposal and when the disposal proceeds are less than the carrying value there is a loss on disposal. Example 12An asset that originally cost $16,000 and had accumulated depreciation on it of $8,000 was disposed of during the year for $5,000 cash.How should the disposal be accounted for in the financial statements? (See 'Related links' for the solution to Example 12.)Disposal of previously revalued assetsWhen an asset is disposed of that has previously been revalued, a profit or loss on disposal is to be calculated (as above). Any remaining surplus on the revaluation reserve is now considered to be a ‘realised’ gain and therefore should be transferred to retained earnings as:∙Dr Revaluation reserve∙Cr Retained earningsIn summary, it can be seen that accounting for property, plant and equipment is an important topic that features regularly in the Paper F7 exam. With most of what is examinable feeding though from Paper F3 this should be a comfortable topic that you can tackle well in the exam.。

ACCA_F7int_2009_六月考题

P a p e r F 7 ( I N T )ALL FIVE questions are compulsory and MUST be attempted1Below are the summarised statements of financial position for three companies as at 31 March 2009:Pacemaker Syclop Vardine Assets$ million$ million$ million$ million$ million$ million Non-current assetsProperty, plant and equipment520280240Investments34540nil––––––––––––––865320240 Current assetsInventory142160120T rade receivables958850Cash and bank82452227010 180––––––––––––––––––––––––––T otal assets1,110590420––––––––––––––Equity and liabilitiesEquity shares of $1each500145100Share premium100nil nilRetained earnings130230260260240240––––––––––––––––––––––––––730405340 Non-current liabilities10% loan notes18020nilCurrent liabilities20016580––––––––––––––T otal equity and liabilities1,110590420––––––––––––––Notes:Pacemaker is a public listed company that acquired the following investments:(i)Investment in SyclopOn 1 April 2007 Pacemaker acquired 116 million shares in Syclop for an immediate cash payment of $210 million and issued at par one 10% $100 loan note for every 200 shares acquired. Syclop’s retained earnings at the date of acquisition were $120 million.(ii)Investment in VardineOn 1 October 2008 Pacemaker acquired 30 million shares in Vardine in exchange for 75 million of its own shares. The stock market value of Pacemaker’s shares at the date of this share exchange was $1·60 each.Pacemaker has not yet recorded the investment in Vardine.(iii)Pacemaker’s other investments, and those of Syclop, are available-for-sale investments which are carried at their fair values as at 31 March 2008. The fair value of these investments at 31 March 2009 is $82 million and $37 million respectively.Other relevant information:(iv)Pacemaker’s policy is to value non-controlling interests at their fair values. The directors of Pacemaker assessed the fair value of the non-controlling interest in Syclop at the date of acquisition to be $65 million.There has been no impairment to goodwill or the value of the investment in Vardine.(v)At the date of acquisition of Syclop owned a recently built property that was carried at its (depreciated) construction cost of $62 million. The fair value of this property at the date of acquisition was $82 million and it had an estimated remaining life of 20 years.For many years Syclop has been selling some of its products under the brand name of ‘Kyklop’. At the date of acquisition the directors of Pacemaker valued this brand at $25 million with a remaining life of 10 years. The brand is not included in Syclop’s statement of financial position.The fair value of all other identifiable assets and liabilities of Syclop were equal to their carrying values at the date of its acquisition.(vi)The inventory of Syclop at 31 March 2009 includes goods supplied by Pacemaker for $56 million (at selling price from Pacemaker). Pacemaker adds a mark-up of 40% on cost when selling goods to Syclop. There are no intra-group receivables or payables at 31 March 2009.(vii)Vardine’s profit is subject to seasonal variation. Its profit for the year ended 31 March 2009 was $100 million.$20 million of this profit was made from 1 April 2008 to 30 September 2008.(viii)None of the companies have paid any dividends for many years.Required:Prepare the consolidated statement of financial position of Pacemaker as at 31 March 2009.(25 marks)2The following trial balance relates to Pricewell at 31 March 2009:$’000$’000 Leasehold property –at valuation 31 March 2008 (note (i))25,200Plant and equipment (owned) –at cost (note (i))46,800Plant and equipment (leased) –at cost (note (i))20,000Accumulated depreciation at 31 March 2008Owned plant and equipment12,800Leased plant and equipment5,000 Finance lease payment (paid on 31 March 2009) (note (i))6,000Obligations under finance lease at 1 April 2008 (note (i))15,600Construction contract (note (ii))14,300Inventory at 31 March 200928,200T rade receivables 33,100Bank5,500T rade payables33,400Revenue (note (iii))310,000Cost of sales (note (iii))234,500Distribution costs 19,500Administrative expenses 27,500Preference dividend paid (note (iv))2,400Equity dividend paid8,000Equity shares of 50 cents each40,0006% redeemable preference shares at 31 March 2008 (note (iv))41,600Retained earnings at 31 March 20084,900Current tax (note (v))700Deferred tax (note (v))8,400––––––––––––––––471,700471,700––––––––––––––––The following notes are relevant:(i)Non-current assets:The 15 year leasehold property was acquired on 1 April 2007 at cost $30 million. The company policy is to revalue the property at market value at each year end. The valuation in the trial balance of $25·2 million as at31 March 2008 led to an impairment charge of $2·8 million which was reported in the income statement of theprevious year (i.e. year ended 31 March 2008). At 31 March 2009 the property was valued at $24·9 million.Owned plant is depreciated at 25% per annum using the reducing balance method.The leased plant was acquired on 1 April 2007. The rentals are $6 million per annum for four years payable in arrears on 31 March each year. The interest rate implicit in the lease is 8% per annum. Leased plant is depreciated at 25% per annum using the straight-line method.No depreciation has yet been charged on any non-current assets for the year ended 31 March 2009. All depreciation is charged to cost of sales.(ii)On 1 October 2008 Pricewell entered into a contract to construct a bridge over a river. The agreed price of the bridge is $50 million and construction was expected to be completed on 30 September 2010. The $14·3 million in the trial balance is:$’000materials, labour and overheads12,000specialist plant acquired 1 October 20088,000payment from customer(5,700)–––––––14,300–––––––The sales value of the work done at 31 March 2009 has been agreed at $22 million and the estimated cost to complete (excluding plant depreciation) is $10 million. The specialist plant will have no residual value at the end of the contract and should be depreciated on a monthly basis. Pricewell recognises profits on uncompleted contracts on the percentage of completion basis as determined by the agreed work to date compared to the total contract price.(iii)Pricewell’s revenue includes $8 million for goods it sold acting as an agent for T rilby. Pricewell earned a commission of 20% on these sales and remitted the difference of $6·4 million (included in cost of sales) to T rilby. (iv)The 6% preference shares were issued on 1 April 2007 at par for $40 million. They have an effective finance cost of 10% per annum due to a premium payable on their redemption.(v)The directors have estimated the provision for income tax for the year ended 31 March 2009 at $4·5 million.The required deferred tax provision at 31 March 2009 is $5·6 million; all adjustments to deferred tax should be taken to the income statement. The balance of current tax in the trial balance represents the under/over provision of the income tax liability for the year ended 31 March 2008.Required:(a)Prepare the statement of comprehensive income for the year ended 31 March 2009. (12 marks)(b)Prepare the statement of financial position as at 31 March 2009. (13 marks) Note: a statement of changes in equity and notes to the financial statements are not required.(25 marks)3Coaltown is a wholesaler and retailer of office furniture. Extracts from the company’s financial statements are set out below:Statements of comprehensive income for the year ended:31 March 200931 March 2008$’000$’000$’000$’000 Revenue –cash12,80026,500–credit53,00065,80028,50055,000––––––––––––––Cost of sales(43,800)(33,000)––––––––––––––Gross profit22,00022,000Operating expenses(11,200)(6,920)Finance costs–loan notes(380)(180)–overdraft(220)(600)nil(180)––––––––––––––––––––––––––––Profit before tax10,20014,900Income tax expense(3,200)(4,400)––––––––––––––Profit for period7,00010,500Other comprehensive incomeGain on property revaluation5,0001,200––––––––––––––T otal comprehensive income for the year12,00011,700––––––––––––––Statement of changes in equity for the year ended 31 March 2009:$’000$’000$’000$’000$’000Equity Share Revaluation Retained Totalshares premium reserve earningsBalances b/f8,0005002,50015,80026,800Share issue8,6004,30012,900Comprehensive income5,0007,00012,000Dividends paid(4,000)(4,000)–––––––––––––––––––––––––––––––––Balances c/f16,6004,8007,50018,80047,700–––––––––––––––––––––––––––––––––Statements of financial position as at 31 March:20092008$’000$’000$’000$’000 AssetsNon-current assets (see note)Cost93,50080,000Accumulated depreciation(43,000)(48,000)–––––––––––––––50,50032,000 Current assetsInventory5,2004,400T rade receivables7,8002,800Bank nil13,0007007,900––––––––––––––––––––––––––––––T otal assets63,50039,900–––––––––––––––Equity and liabilitiesEquity shares of $1 each16,6008,000Share premium4,800500Revaluation reserve7,5002,500Retained earnings 18,80015,800–––––––––––––––47,70026,80020092008$’000$’000$’000$’000Non-current liabilities10% loan notes4,0003,000Current liabilitiesBank overdraft3,600nilT rade payables4,2004,500T axation3,0005,300Warranty provision 1,00011,80030010,100––––––––––––––––––––––––––––––T otal equity and liabilities63,50039,900–––––––––––––––NoteNon-current assetsDuring the yea r the compa ny redesigned its displa y a rea s in a ll of its outlets. The previous displa ys ha d cost $10 million and had been written down by $9 million. There was an unexpected cost of $500,000 for the removal and disposal of the old display areas. Also during the year the company revalued the carrying amount of its property upwards by $5 million, the accumulated depreciation on these properties of $2 million was reset to zero.All depreciation is charged to operating expenses.Required:(a)Prepare a statement of cash flows for Coaltown for th e year ended 31 March 2009 in accordance withIAS 7 Statement of Cash Flows by the indirect method. (15 marks) (b)The directors of Coa ltown a re concerned a t the deteriora tion in its ba nk ba la nce a nd a re surprised tha t theamount of gross profit has not increased for the year ended 31 March 2009. At the beginning of the current accounting period (i.e. on 1 April 2008), the company changed to importing its purchases from a foreign supplier because the trade prices quoted by the new supplier were consistently 10% below those of its previous supplier.However, the new supplier offered a shorter period of credit than the previous supplier (all purchases are on credit). In order to encourage higher sales, Coaltown increased its credit period to its customers, and some of the cost savings (on trade purchases) were passed on to customers by reducing selling prices on both cash and credit sales by 5% across all products.Required:(i)Calculate the gross profit margin that you would have expected Coaltown to achieve for the year ended31 March 2009 based on the selling and purchase price changes described by the directors;(2 marks)(ii)Comment on the directors’ surprise at the unchanged gross profit and suggest what other factors may have affected gross profit for the year ended 31 March 2009; (4 marks) (iii)Applying the trade receivables and payables credit periods for the year ended 31 March 2008 to the credit sales and purchases of the year ended 31 March 2009, calculate the effect this would have had on the company’s bank balance at 31 March 2009 assuming sales and purchases would have remained unchanged. (4 marks) Note: the inventory at 31 March 2008 was unchanged from that at 31 March 2007; assume 365 trading days.(25 marks)4(a)The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended.Required:Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events.(5 marks)(b)Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directorson 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention:(i)On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory itcontained. The carrying amounts of the warehouse and the inventory were $10 million and $6 millionrespectively. It appears that the company has not updated the value of its insurance cover and only expectsto be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have beenseverely disrupted since the fire and it expects large trading losses for some time to come. (4 marks) (ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March 2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earneda commission of 15% of the selling price.(3 marks)(iii)On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s deferred tax liability by $650,000 as at 31 March 2009.(3 marks) Required:Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year ended 31 March 2009.Note: assume all items are material and are independent of each other.(10 marks as indicated)(15 marks)5Flightline is an airline which treats its aircraft as complex non-current assets. The cost and other details of one of its aircraft are:life$’000 estimated Exterior structure –purchase date 1 April 1995120,00020 yearsInterior cabin fittings –replaced 1 April 2005 25,000 5 yearsEngines (2 at $9 million each) –replaced 1 April 2005 18,00036,000 flying hours No residual values are attributed to any of the component parts.At 1 April 2008 the aircraft log showed it had flown 10,800 hours since 1 April 2005. In the year ended 31 March 2009, the aircraft flew for 1,200 hours for the six months to 30 September 2008 and a further 1,000 hours in the six months to 31 March 2009.On 1 October 2008 the aircraft suffered a ‘bird strike’ accident which damaged one of the engines beyond repair. This was replaced by a new engine with a life of 36,000 hours at cost of $10·8 million. The other engine was also damaged, but was repaired at a cost of $3 million; however, its remaining estimated life was shortened to 15,000 hours. The accident also caused cosmetic damage to the exterior of the aircraft which required repainting at a cost of $2 million. As the aircraft was out of service for some weeks due to the accident, Flightline took the opportunity to upgrade its cabin facilities at a cost of $4·5 million. This did not increase the estimated remaining life of the cabin fittings, but the improved facilities enabled Flightline to substantially increase the air fares on this aircraftRequired:Calculate the charges to the income statement in respect of the aircraft for the year ended 31 March 2009 and its carrying amount in the statement of financial position as at that date.Note: the post accident changes are deemed effective from 1 October 2008.(10 marks)End of Question Paper。

【国际注册会计师ACCA】F7 2008-2014历年真题-f7int_2011_jun_q

P a p e r F 7 ( I N T )ALL FIVE questions are compulsory and MUST be attempted1On 1 October 2010 Prodigal purchased 75% of the equity shares in Sentinel. The acquisition was through a share exchange of two shares in Prodigal for every three shares in Sentinel. The stock market price of Prodigal’s shares at1 October 2010 was $4 per share.The summarised statements of comprehensive income for the two companies for the year ended 31 March 2011 are:Prodigal Sentinel$’000$’000 Revenue450,000240,000Cost of sales(260,000)(110,000)––––––––––––––––––Gross profit190,000130,000Distribution costs(23,600)(12,000)Administrative expenses(27,000)(23,000)Finance costs (1,500)(1,200)––––––––––––––––––Profit before tax137,90093,800Income tax expense(48,000)(27,800)––––––––––––––––––Profit for the year89,90066,000––––––––––––––––––Other comprehensive incomeGain on revaluation of land (note (i))2,5001,000Loss on fair value of equity financial asset investment(700)(400)––––––––––––––––––1,800600––––––––––––––––––T otal comprehensive income91,70066,600––––––––––––––––––The following information for the equity of the companies at 1 April 2010(i.e. before the share exchange took place) is available:$’000$’000 Equity shares of $1 each250,000160,000Share premium100,000nilRevaluation reserve (land)8,400nilOther equity reserve (re equity financial asset investment)3,2002,200Retained earnings90,000125,000The following information is relevant:(i)Prodigal’s policy is to revalue the group’s land to market value at the end of each accounting period. Prior to itsacquisition Sentinel’s land had been valued at historical cost. During the post acquisition period Sentinel’s land had increased in value over its value at the date of acquisition by $1 million. Sentinel has recognised the revaluation within its own financial statements.(ii)Immediately after the acquisition of Sentinel on 1 October 2010, Prodigal transferred an item of plant with a carrying amount of $4 million to Sentinel at an agreed value of $5 million. At this date the plant had a remaining life of two and half years. Prodigal had included the profit on this transfer as a reduction in its depreciation costs.All depreciation is charged to cost of sales.(iii)After the acquisition Sentinel sold goods to Prodigal for $40 million. These goods had cost Sentinel $30 million.$12 million of the goods sold remained in Prodigal’s closing inventory.(iv)Prodigal’s policy is to value the non-controlling interest of Sentinel at the date of acquisition at its fair value which the directors determined to be $100 million.(v)The goodwill of Sentinel has not suffered any impairment.(vi)All items in the above statements of comprehensive income are deemed to accrue evenly over the year unless otherwise indicated.Required:(a)(i)Prepare the consolidated statement of comprehensive income of Prodigal for the year ended 31 March2011;(ii)Prep are the equity section (including the non-controlling interest) of the consolidated statement of financial position of Prodigal as at 31 March 2011.Note: you are NOT required to calculate consolidated goodwill or produce the statement of changes in equity.The following mark allocation is provided as guidance for this requirement:(i)14 marks(ii)7 marks(21 marks)(b)IFRS 3 Business combinations permits a non-controlling interest at the date of acquisition to be valued by oneof two methods:(i)at its proportionate share of the subsidiary’s identifiable net assets; or(ii)at its fair value (usually determined by the directors of the parent company).Required:Exp lain the difference that the accounting treatment of these alternative methods could have on the consolidated financial statements, including where consolidated goodwill may be impaired.(4 marks)(25 marks)2The following trial balance relates to Highwood at 31 March 2011:$’000$’000 Equity shares of 50 cents each56,000 Retained earnings (note (i))1,400 8% convertible loan note (note (ii))30,000 Freehold property – at cost 1 April 2005 (land element $25 million (note (iii)))75,000Plant and equipment – at cost 74,500Accumulated depreciation – 1 April 2010 –building10,000–plant and equipment24,500 Current tax (note (iv))800 Deferred tax (note (iv))2,600 Inventory – 4 April 2011 (note (v))36,000T rade receivables 47,100Bank11,500 T rade payables24,500 Revenue 339,650 Cost of sales 207,750Distribution costs 27,500Administrative expenses (note (vi))30,700Loan interest paid (note (ii))2,400––––––––––––––––500,950500,950––––––––––––––––The following notes are relevant:(i)An equity dividend of 5 cents per share was paid in November 2010 and charged to retained earnings.(ii)The 8% $30 million convertible loan note was issued on 1 April 2010 at par. Interest is payable annually in arrears on 31 March each year. The loan note is redeemable at par on 31 March 2013 or convertible into equity shares at the option of the loan note holders on the basis of 30 equity shares for each $100 of loan note.Highwood’s finance director has calculated that to issue an equivalent loan note without the conversion rights it would have to pay an interest rate of 10% per annum to attract investors.The present value of $1 receivable at the end of each year, based on discount rates of 8% and 10% are:8%10%End of year 10·930·9120·860·8330·790·75(iii)Non-current assets:On 1 April 2010 Highwood decided for the first time to value its freehold property at its current value. A qualified property valuer reported that the market value of the freehold property on this date was $80 million, of which $30 million related to the land. At this date the remaining estimated life of the property was 20 years. Highwood does not make a transfer to retained earnings in respect of excess depreciation on the revaluation of its assets.Plant is depreciated at 20% per annum on the reducing balance method.All depreciation of non-current assets is charged to cost of sales.(iv)The balance on current tax represents the under/over provision of the tax liability for the year ended 31 March 2010. The required provision for income tax for the year ended 31 March 2011 is $19·4 million. The difference between the carrying amounts of the net assets of Highwood (including the revaluation of the property in note (iii) above) and their (lower) tax base at 31 March 2011 is $27 million. Highwood’s rate of income tax is 25%.(v)The inventory of Highwood was not counted until 4 April 2011 due to operational reasons. At this date its value at cost was $36 million and this figure has been used in the cost of sales calculation above. Between the year end of 31 March 2011 and 4 April 2011, Highwood received a delivery of goods at a cost of $2·7 million and made sales of $7·8 million at a mark-up on cost of 30%. Neither the goods delivered nor the sales made in this period were included in Highwood’s purchases (as part of cost of sales) or revenue in the above trial balance.(vi)On 31 March 2011 Highwood factored (sold) trade receivables with a book value of $10 million to Easyfinance.Highwood received an immediate payment of $8·7 million and will pay Easyfinance 2% per month on any uncollected balances. Any of the factored receivables outstanding after six months will be refunded to Easyfinance. Highwood has derecognised the receivables and charged $1·3 million to administrative expenses.If Highwood had not factored these receivables it would have made an allowance of $600,000 against them. Required:(i)Prepare the statement of comprehensive income for Highwood for the year ended 31 March 2011;(ii)Prepare the statement of changes in equity for Highwood for the year ended 31 March 2011;(iii)Prepare the statement of financial position of Highwood as at 31 March 2011.Note: your answers and workings should be presented to the nearest $1,000; notes to the financial statements are not required.The following mark allocation is provided as guidance for this question:(i)11 marks(ii) 4 marks(iii)10 marks(25 marks)3Bengal is a public company. Its most recent financial statements are shown below:Income statements for the year ended 31 March20112010$’000$’000Revenue25,50017,250Cost of sales(14,800)(10,350)––––––––––––––Gross profit10,7006,900Distribution costs(2,700)(1,850)Administrative expenses(2,100)(1,450)Finance costs(650)(100)––––––––––––––Profit before taxation5,2503,500Income tax expense(2,250)(1,000)––––––––––––––Profit for the year 3,0002,500––––––––––––––Statements of financial position as at 31 March20112010$’000$’000$’000$’000Non-current assetsProperty, plant and equipment9,5005,400Intangibles6,200nil––––––––––––––15,7005,400Current assetsInventory3,6001,800T rade receivables2,4001,400Bank nil4,000Non-current assets held for sale 2,0008,000nil7,200––––––––––––––––––––––––––T otal assets23,70012,600––––––––––––––Equity and liabilitiesEquityEquity shares of $1 each5,0005,000Retained earnings 4,5002,250––––––––––––––9,5007,250Non-current liabilities5% loan notes2,0002,0008% loan notes7,000nilCurrent liabilitiesBank overdraft200nilT rade payables2,8002,150Current tax payable2,2005,2001,2003,350––––––––––––––––––––––––––T otal equity and liabilities23,70012,600––––––––––––––Notes(i)There were no disposals of non-current assets during the period; however Bengal does have some non-currentassets classified as ‘held for sale’ at 31 March 2011.(ii)Depreciation of property, plant and equipment for the year ended 31 March 2011 was $640,000.A disappointed shareholder has observed that although revenue during the year has increased by 48%(8,250/17,250 x 100), profit for the year has only increased by 20% (500/2,500 x 100).Required:(a)Prepare a statement of cash flows for Bengal for the year ended 31 March 2011, in accordance with IAS 7Statement of cash flows, using the indirect method.(9 marks) (b)Using the information in the question and your answer to (a) above, comment on the performance (includingaddressing the shareholder’s observation) and financial position of Bengal for the year ended 31 March 2011.Note: up to 5 marks are available for the calculation of appropriate ratios.(16 marks)(25 marks)4(a)Your assistant has been reading the IASB’s Framework for the preparation and presentation of financial statements (Framework) and as part of the qualitative characteristics of financial statements under the heading of ‘relevance’ he notes that the predictive value of information is considered important. He is aware that financial statements are prepared historically (i.e. after transactions have occurred) and offers the view that the predictive value of financial statements would be enhanced if forward-looking information (e.g. forecasts) were published rather than backward-looking historical statements.Required:By the use of specific examples, provide an explanation to your assistant of how IFR S presentation and disclosure requirements can assist the predictive role of historically prepared financial statements.(6 marks)(b)The following summarised information is available in relation to Rebound, a publicly listed company:Income statement extracts years ended 31 March:20112010Continuing Discontinued Continuing Discontinued$’000$’000$’000$’000 Profit after taxExisting operations2,000(750)1,750600Operations acquired on 1 August 2010450nilAnalysts expect profits from the market sector in which Rebound’s existing operations are based to increase by 6% in the year to 31 March 2012 and by 8% in the sector of its newly acquired operations.On 1 April 2009 Rebound had:$3 million of 25 cents equity shares in issue.$5 million 8% convertible loan stock 2016; the terms of conversion are 40 equity shares in exchange for each $100 of loan stock. Assume an income tax rate of 30%.On 1 October 2010 the directors of Rebound were granted options to buy 2 million shares in the company for $1 each. The average market price of Rebound’s shares for the year ending 31 March 2011 was $2·50 each.Required:(i)Calculate R ebound’s estimated profit after tax for the year ending 31 March 2012 assuming theanalysts’ expectations prove correct; (3 marks) (ii)Calculate the diluted earnings per share (EPS) on the continuing operations of Rebound for the year ended 31 March 2011 and the comparatives for 2010.(6 marks)(15 marks)5On 1 October 2009 Mocca entered into a construction contract that was expected to take 27 months and therefore be completed on 31 December 2011. Details of the contract are:$’000Agreed contract price 12,500Estimated total cost of contract (excluding plant)5,500Plant for use on the contract was purchased on 1 January 2010 (three months into the contract as it was not required at the start) at a cost of $8 million. The plant has a four-year life and after two years, when the contract is complete, it will be transferred to another contract at its carrying amount. Annual depreciation is calculated using the straight-line method (assuming a nil residual value) and charged to the contract on a monthly basis at 1/12 of the annual charge.The correctly reported income statement results for the contract for the year ended 31 March 2010 were:$’000Revenue recognised3,500Contract expenses recognised (2,660)–––––––Profit recognised840–––––––Details of the progress of the contract at 31 March 2011 are:$’000Contract costs incurred to date (excluding depreciation) 4,800Agreed value of work completed and billed to date 8,125T otal cash received to date (payments on account)7,725The percentage of completion is calculated as the agreed value of work completed as a percentage of the agreed contract price.Required:Calculate the amounts which would appear in the income statement and statement of financial position of Mocca, including the disclosure note of amounts due to/from customers, for the year ended/as at 31 March 2011 in respect of the above contract.(10 marks)End of Question Paper。

论文查重哪家机构权威？paperpaper效果怎么样？

论文查重哪家机构权威？PaperPaper效果怎么样？
现在市面是有许多的论文查重系统，每个不同的系统有每个系统的优点，那到底什么是论文查重呢？论文查重软件检测论文是通过系统数据库自动识别论文重复内容然后检测论文的抄袭率，在论文查重软件中，PaperPaper论文查重精确度是最高的，这里有海量的网络资源、文库、期刊信息，还有丰富的数据资源对比库，包含大量的文案资源。

跟随小编一起来了解一下PaperPaper查重系统。

我们需要在浏览器中搜索网址/进入网站。

在网站首页中找到开始查询或者首页旁边的论文查询进入检测页面
来到查询页面后输入相关信息上传文本就可以开始查询了，查询是可能需要耐心的等待一段时间。

这里需要注意的是上传文本有两种方式，一种是直接粘贴文本，还有一种是添加论文的文档。

查询结果出来以后输入之前的手机号以及验证码就可以开始查询结果了。

以上就是小编分享的经验了，"PaperPaper论文查重提供一站式的论文查重、论文检测服务，是一款专业的论文查重软件，有这方面需要的小伙伴可以试一试。

纸飞机活动英语作文

纸飞机活动英语作文英文回答：Paper Airplane Activity.This paper airplane activity is a great way to teach students about the principles of aerodynamics and flight. It is also a fun and engaging activity that can be used to develop students' creativity and problem-solving skills.To make a paper airplane, you will need:A piece of paper.A ruler.A pencil.A pair of scissors.Instructions:1. Start by folding the paper in half lengthwise.2. Then, unfold the paper and fold the top corners down to the center crease.3. Next, fold the bottom corners up to the center crease.4. Now, fold the paper in half again along the center crease.5. Unfold the paper and fold the top corners down to the center crease.6. Next, fold the bottom corners up to the center crease.7. Now, fold the paper in half again along the center crease.8. Finally, fold the wings down along the creases.Your paper airplane is now complete! To fly it, simply hold it by the nose and throw it forward.Here are some tips for making your paper airplane fly better:Use a thin piece of paper.Make sure the folds are neat and precise.Test fly your paper airplane and make adjustments as needed.Science Behind Paper Airplanes:Paper airplanes fly because of the principles of aerodynamics. Aerodynamics is the study of the movement of air. When you throw a paper airplane, the air pushes against the wings of the plane. This force is called lift. Lift is what keeps the plane in the air.The shape of the paper airplane's wings is also important for flight. The wings are designed to create a difference in air pressure between the top and bottom of the wings. This difference in pressure creates a force that pushes the plane forward.The weight of the paper airplane is also a factor in how well it flies. A heavier plane will fly more slowly than a lighter plane.By understanding the principles of aerodynamics, you can design and build paper airplanes that fly better.Extension Activities:Have students design and build their own paper airplanes.Have students test fly their paper airplanes and compare their results.Have students research the history of paper airplanes.Have students write a report on the principles of aerodynamics.中文回答：纸飞机活动。

paper和article的区别是什么

paper和article的区别是什么
paper和article的区别主要体现在以下几个方面：
1.词义辨析：article多指在报刊、杂志上发表的非文艺性的文章，包括新闻报导、学术论文等。

而paper则更强调形状，多指纸张模样的报纸、试卷等，也可指学术刊物上发表或在学术会议上宣读的专题论文，高等学校的学期论文或学校里的作文练习。

2.发表状态：paper一般指还没有提交或发表的论文，而article 指已经发表的论文。

发表了的会议论文被称为Conference Paper，而没有发表的称为Conference Proceeding。

综上所述，paper和article的区别主要体现在词义辨析和发表状态方面。

在使用时，需要根据具体的语境和需求来选择合适的词汇。

制作纸飞机英语作文

制作纸飞机英语作文English:Making a paper airplane is a fun and engaging activity that can be enjoyed by people of all ages. To create a paper airplane, you will first need a piece of paper, preferably a lightweight one like printer paper. Next, fold the paper in half lengthwise and then unfold it. Take one of the top corners and fold it down towards the center crease, making a triangle shape. Repeat this step on the other side so that both top corners are folded towards the center crease. Next, fold the entire top portion down so that the edges line up with the center crease. Then, fold the newly created triangle down again towards the bottom edge of the paper. After that, fold the paper in half along the center crease so that the wings are on the outside. Finally, fold down the wings slightly to create the desired shape of the airplane. Once you have completed these steps, you can throw your paper airplane and watch it soar through the air with delight.中文翻译:制作纸飞机是一项有趣和引人入胜的活动，适合各个年龄段的人们。

ACCA PaperF7相关问题及应试技巧详解

（）一基本按考试大纲命题试题的命题范围以考试大纲为
解析，基本覆盖了考试大纲所规定的考试内容。生要在规定的考考试时间内，完成大量的试题，仅要求考生牢固掌握专业知识，不而且要对教材内容达到相当熟悉的程度。如此多题目分布在１７章的教材中，以说指定教材中的每一章都有考题，可因此考生一定要按大纲规定范围全面复习准备，放弃盲目猜题、押题的侥幸心理。（）二注重新点，体现及时掌握新知识、内容，新实现知识更新
点是今年教材新增章节的内容。目考核相对简单，题只要理解相关
公式即可做出正确解答。
的要求２０年《０８财务成本管理》考题虽然覆盖面宽，但考试对新
增内容非常重视，本年教材新增内容主要体现在两个章节，即第十六章和第十七章，主观题中涉及了两个本年教材新增加的知识点，
一
力是尤为重要的。这就要求教师不但要有较高的英语水平，能清楚、熟练地表达授课内容与解释专业术语，也要有较为丰富的教学
经验，学生喜欢这门课程，让从而喜欢会计专业。因此，于教师来对说，要求是非常的高，而师资恰恰又是ＡＣＣＡ教学的瓶颈。
为众多的跨国公司和专业机构所推崇。ＡＣＣＡ的考试课程分为基础阶段与专业阶段两部分，基础阶段又分为知识课程和技能课程
两部分。知识课程主要涉及财务会计和管理会计方面的核心知识，为后面进行技能阶段的详细学习搭建了平台；技能课程共六门，广泛地涵盖了一名会计师所涉及的知识领域及必须掌握的技能，Ｐｐｒ７Ｆｎｎｉｅｏｉｇ以下简称Ｆ就属于技能课程中的ａｅｉａｃｌｐｒｎ（ＦａＲｔ７）

PAPER FEED ROLLER

专利名称：PAPER FEED ROLLER发明人：MURAKAMI KOHEI,SATO ETSUHISA 申请号：JP7716188申请日：19880329公开号：JPH01247336A公开日：19891003专利内容由知识产权出版社提供摘要：PURPOSE:To enable a roller to be prevented from its wearing stopping rotation of the roller, when paper is fed out of storage, by rotating only a shaft preventing a connecting member from rotating when torque not less than a predetermined value acts in an opposite direction to the direction of feeding the paper on a torque clutch. CONSTITUTION:Torque clutches 24a, 24b, respectively connecting a shaft 23 to connecting members 22a, 22b, rotate in a direction of arrow head A feeding printing paper, loaded on a hopper in a paper feeder, to a printer but race when torque in an opposite direction to the arrow head A, applied to rollers 23a, 23b, increases to a fixed value or more, and the clutches are set rotating only the shaft 21 so as to prevent the rollers 23a, 23b from rotating. In case of the paper feed roller acting being mounted to the paper feeder, its printing paper disappears, when the paper feed roller is placed in a condition coming into direct contact with pressure plates 12a, 12b, only the shaft 21 rotates by action of the torque clutches 24a, 24b, and the rollers 23a, 23b can be prevented from wearing because they stop standing still.申请人：NEC CORP更多信息请下载全文后查看。

贴窗花英语介绍

The Art of Paper-Cutting: An Introduction in English with Chinese Translation**English Content:**Paper-cutting, also known as "window flower" in Chinese culture, is an intricate and beautiful form of folk artthat has been practiced for centuries. This traditional craft involves the meticulous cutting of paper intointricate designs, often inspired by nature, mythology, or daily life. The resulting delicate patterns are then displayed on windows, doors, or walls during festivals and celebrations, bringing joy and beauty to the observer.The history of paper-cutting can be traced back to the Han Dynasty (202 BC - 220 AD), when paper was invented in China. Over the centuries, this craft has evolved and flourished, becoming a highly skilled and respected art form. Paper-cutting is not just about cutting paper; it's about capturing the essence of a subject, whether it's a blooming flower, a mythical creature, or a scene from afolk story.The art of paper-cutting requires immense patience, precision, and creativity. Artists use sharp knives or scissors to cut intricate patterns on paper, often without any draft or template. They rely solely on their imagination and years of experience to create beautiful and unique designs. The paper used for paper-cutting is usually thin and translucent, allowing light to pass through and cast shadows on the walls, creating a magical and festive atmosphere.Paper-cutting is not just a decorative art; it's also a powerful medium for storytelling. Many paper-cutting designs depict scenes from Chinese mythology, history, or folklore, passing down cultural values and traditions from generation to generation. These designs are often rich in symbolism, reflecting the aspirations, beliefs, and values of the people.In modern times, paper-cutting has found its way into the international art scene, with artists from around the world adopting this traditional Chinese technique to create contemporary and innovative works. The fusion of Eastern and Western art styles has given paper-cutting a new leaseon life, making it relevant and appealing to a wider audience.**Chinese Translation:****剪纸艺术：英文介绍及中文翻译**剪纸，在中国文化中又被称为“窗花”，是一种精致而美丽的民间艺术形式，已有数百年的历史。

一次有趣的造纸活动作文

一次有趣的造纸活动作文English Answer:Paper making is a fascinating process that allows us to transform ordinary materials into a useful and versatile product. The premise of paper making is simple: by combining cellulose fibers with water and then pressing and drying them, we can create sheets of paper. This process can be carried out on a large scale in paper mills or on a smaller scale in the classroom or even at home.Recently, my class had the opportunity to participate in a hands-on papermaking activity. We gathered around several workstations, each equipped with a variety of materials, including recycled paper scraps, water, a blender, a mold, and a press.To begin, we tore the recycled paper into small pieces and placed them in the blender with water. We then blended the mixture until it formed a smooth pulp. Next, we pouredthe pulp into the mold and used a roller to distribute it evenly across the surface. We carefully lifted the mold, leaving a thin layer of pulp on the press.We placed a cloth on top of the pulp and applied pressure using the press. This step removed the excess water and began to bond the cellulose fibers together.After a few minutes, we peeled away the cloth to reveal a damp sheet of paper.We hung the paper on a line to dry. As the paper dried, it became stronger and more opaque. Once it was completely dry, we had successfully created our own handmade paper.The papermaking activity was a fun and educational experience. It gave us a firsthand look at the process of paper making and allowed us to create our own unique sheets of paper. We learned about the importance of recycling and the sustainability of paper as a product.中文回答：造纸是一种迷人的工序，让我们能够将普通材料转化为一种有用且多功能的产品。

PaperStream IP与fi-7700扫描仪的软件说明书

Advanced software for maximized efficiencyBypass the inconvenience of making fine adjustments to OCR settings with the Paper-Stream IP scanner driver, supporting both TWAIN and ISIS. The software automatically converts scanned images into exceptionally clean images, supporting OCR accuracy even when scanning documents with background patterns or wrinkled and soiled documents. Seamlessly linked to PaperStream IP, Paper-Stream Capture effectively and efficiently feeds information into your organization workflow with its various batch scanning capture features. Automatically utilizing data extracted from barcodes and patch codes, the software also determines your preferred saving destinations and eliminates time allocated to routine tasks.Flexible and functional design to meet all user needs The fi-7700 is equipped with an ADF that can slide to the right or left, as well as rotate 180 degrees, enabling easy document loading with ADF adjustment to suit workspace environments or physical conditions. Keep track of scanner operations such as document scanning settings, number of sheets scanned, as well as any existing error statuses, using the LCD operation panels. Load documents with ease and reduce your workload before and after scanning, with the scanner’s indepen-dent side guides helping you align edges of variously sized documents. You can now also scan thick or fragile documents with the document cover kept open, thanks to the Cover-Open Cropping function.The fi-7700 scans documents at 100 ppm/200 ipm (A4 landscape 200/300 dpi) and improves work efficiency with its ability to scan a wide variety of business documents as well as capacity to load 300 sheets at a time.Assistance for safe and reliable scanningThe straight paper path structure is designed to assure stable scanning regardless of document conditions and types. With Manu-al/Single mode, scan thick documents such as drawings folded in half, multi-layered receipts, and envelopes without specific operation. Minimize risk of document damage with stable paper feeding that Paper Protec-tion function provides through its detection of anomalies in sound and monitoring of paper feed distance. Missing edges are also no longer a struggle with the scanner’s SkewReducer mechanism.Flatbed scanner for professional use enables heavy-duty & flexible scanningDatasheetFUJITSU Image Scanner fi-7700ContactTrademarksABBYY™ FineReader™ Engine © ABBYY. OCR by ABBYY. ABBYY and FineReader are trademarks of ABBYY Software, Ltd. which may be registered in some jurisdictions. ISIS is a trademark of Open Text. Microsoft, Windows, and Windows Server are either registered trademarks or trademarks of Microsoft Corporation in the United States and/or other countries. Any other products or company names appearing in this document are the trademarks or registered trademarks of the respective companies.Safety PrecautionsBe sure to carefully read all safety precautions prior to using this product and use this device as instructed. Do not place this device in wet, moist, steamy, dusty or oily areas. Using this product under such conditions may result in electrical shock, fire or damage to this product. Be sure to limit the use of this product to listed power ratings.ENERGY STAR®PFU Limited, a Fujitsu company, has determined that this product meets the ENERGY STAR® guidelines for energy efficiency. ENERGY STAR® is a registered trademark of the United States.Specifications are subject to change without notice. Visit your local Fujitsu website for more information.*1 Actual scanning speeds are affected by data transmission and software processing times. *2 Indicated speeds are from using JPEG compression. *3 Indicated speeds are from using TIFF CCITT Group 4 compression. *4 Selectable maximum resolution may vary depending on the length of the scanned document. *5 Limitations may apply to the size of documents that can be scanned, depending on system environment, when scanning at high resolution (over 600 dpi). *6 Capable of scanning documents that exceed Legal sheets in length. Long page scanning supports documents with lengths of up to 5,588 mm (220 in.) when the resolution is set to 200 dpi or less. Documents of up to 200 m (218.8 yd.) can be scanned if scans of long page documents are split into multiple pages. *7 Paper weight limitations only apply when using the ADF. There are no limitations when using the flatbed. *8 Capable of scanning up to 3 cards at a time when using the ADF. (Note: only one embossed card can be scanned at a time). *9 Maximum capacity depends on paper weight and may vary. *10 Numbers are calculated using scanning speeds and typical hours of scanner use, and are not meant to guarantee daily volume or unit durability. *11 Intelligent Sonic Paper Protection. *12 Excludes the ADF hopper and stacker. *13 Requires PaperStream IP 1.60.0 or earlier and PaperStream Capture 2.8.2 or earlier. *14 Functions equivalent to those offered by PaperStream IP may not be available with the WIA Driver. *15 Refer to the fi Series Support Site for driver/software downloads and full lineup of all supported operating system versions.Brake Roller PA03740-K010 Every 250,000 sheets or one year Pick RollerPA03740-K011Every 250,000 sheets or one yearConsumablesPA43404-A685 PaperStream Capture Pro optional license PaperStream Capture Pro Scan Station (LV)PA03338-D960 Black flatbed background padBlack Document Pad (FI-575BK)OptionsStacker, ADF paper chute, AC cable, AC adapter, USB cable, Setup DVD-ROMIncluded ItemsMulti image output, Automatic color detection, Blank page detection, Dynamic threshold (iDTC), Advanced DTC, SDTC,Error diffusion, Dither, De-Screen, Emphasis, Dropout color (None/Red/Green/Blue/White/Saturation/Custom), sRGBoutput, Hole punch removal, Index tab cropping, Split image,De-Skew, Edge correction, Vertical streaks reduction, Cropping,Static threshold, Divide long pageImage Processing FunctionsPaperStream IP driver (TWAIN/TWAIN x64/ISIS), WIA Driver *¹⁴, PaperStream Capture, PaperStream ClickScan *¹⁵, Software Operation Panel, Error Recovery Guide, ABBYY FineReader for ScanSnap™*¹⁵, Scanner Central Admin, 2D Barcode for PaperStream *¹⁵Included Software / DriversWindows® 11, Windows® 10, Windows® 8.1, Windows® 7, Windows Server® 2022, Windows Server® 2019, Windows Server® 2016, Windows Server® 2012 R2, Windows Server® 2012, Windows Server® 2008 R2, Windows Server® 2008*¹³Supported Operating System35 kg (77 lb)Weight706 x 500 x 345 mm (27.8 x 19.7 x 13.6 in.)Dimensions *¹²(Width x Depth x Height)ENERGY STAR®, RoHSEnvironmental Compliance 20 to 80% (non-condensing)Relative Humidity 5 to 35 °C (41 to 95 °F)Temperature Operating Environment 0.35 W or lessAuto Standby (Off) Mode 1.7 W or less Sleep Mode64 W or less Operating Mode Power Consumption AC 100 to 240 V ±10 %Power Requirements USB 3.1 Gen 1 / USB 2.0 / USB 1.1InterfaceLag detection, Sound detection (iSOP)*¹¹Paper Protection Overlap detection (Ultrasonic sensor),Length detectionMultifeed Detection 44,000 sheetsExpected Daily Volume *¹⁰300 sheets (A4 80 g/m² or Letter 20 lb)ADF Capacity *⁹Up to 1.4 mm *⁸Plastic Card 20 to 413 g/m² (5.3 to 110 lb)Less than A8 size: 128 to 209 g/m² (34 to 56 lb)Paper Paper Weight (Thickness)*⁷304.8 x 457.2 mm (12 x 18 in.)MaximumFlatbed5,588 mm (220 in.)Long Page Scanning *⁶50.8 x 69 mm (2 x 2.7 in.) (Portrait)Minimum304.8 x 431.8 mm (12 x 17 in.)Maximum ADFDocument Size ADF: White / Black (selectable)Flatbed: White (or optional black)Background Colors Color: 24-bit, Grayscale: 8-bit, Monochrome: 1-bit Output Format 50 to 600 dpi (adjustable by 1 dpi increments)1,200 dpi (driver)*⁵Output Resolution *⁴(Color / Grayscale / Monochrome)600 dpiOptical ResolutionWhite LED Array x 6(front x 2, back x 2, Flatbed x 2)Light Source Color CCD x 3 (front x 1, back x 1, Flatbed x 1)Image Sensor Type Scanning Speed *¹ (A4 Portrait)(Color *²/Grayscale *²/Monochrome *³)ADF Simplex: 100 ppm (200/300 dpi)Duplex: 200 ipm (200/300 dpi)Flatbed 0.6 seconds (200/300 dpi)ADF Simplex: 80 ppm (200/300 dpi)Duplex: 160 ipm (200/300 dpi)Flatbed 0.9 seconds (200/300 dpi)Scanning Speed *¹ (A4 Landscape)(Color *²/Grayscale *²/Monochrome *³)ADF (Automatic Document Feeder) / Manual Feed / Flatbed, DuplexScanner TypeTechnical InformationIndonesiaPT Fujitsu Indonesia Tel: +62 21 570 9330*************************/id/scannersMalaysiaFujitsu (Malaysia) Sdn Bhd Tel: +603 8230 4188askfujitsu .my @/my/scannersPhilippinesFujitsu Philippines, Inc. Tel: +63 2 841 8488 ***************.com/ph/scannersSingaporeFujitsu Asia Pte Ltd Tel: +65 6512 7555 *******************/sg/scannersThailandFujitsu (Thailand) Co., Ltd. Tel: +66 2 302 1500 info .th @/th/en/scannersVietnamFujitsu Vietnam Limited Tel: + 84 4 2220 3113 sales -vn @/vn/en/scanners。