acca f知识要点汇总(精简版)
ACCAF知识点总结
ACCAF知识点总结ACCAF 这门课呀，可真是让人又爱又恨！它就像一个神秘的宝库，里面藏着各种财务知识的宝贝，但要找到它们可不容易。
先来说说财务报表的编制吧。
这部分就像是搭积木，一块一块地拼凑出企业的财务状况。
资产负债表，那可是企业的“身家清单”，左边列着资产，像现金、应收账款、存货、固定资产等等，右边则是负债和所有者权益。
记得有一次，我在做练习题的时候，把一项长期负债误记到了短期负债里，结果整个报表都失衡了。
就像盖房子的时候把柱子放错了地方，房子摇摇欲坠。
这让我深刻明白了，每一个数字都得小心翼翼地安放，不能有丝毫差错。
然后是财务比率分析。
这可是判断企业健康状况的“体检报告”。
像流动比率、速动比率，能看出企业短期偿债能力。
有一回，我分析一家公司的财务数据，发现它的流动比率很低，深入研究才发现是应收账款回收太慢。
这就好比一个人的血液循环不畅，资金周转不灵，随时可能出问题。
成本核算也是重点之一。
什么直接成本、间接成本，搞得人头晕眼花。
有一次我去一家工厂参观，亲眼看到工人们在生产线上忙碌，那些原材料经过一道道工序变成了成品。
我就在想，这中间消耗的材料、人工、水电费，到底怎么准确地分配到每个产品上呢？这可不是一件简单的事儿。
预算编制也不轻松。
想象一下，要提前规划企业未来的收支，就像给自己的未来生活做一个精细的计划。
有一次，我们小组做一个预算项目，大家意见不一，有的觉得要保守估计，有的又想大胆一些。
经过激烈的讨论，才最终达成了一个相对合理的方案。
再说说税务的部分。
各种税种、税率，让人应接不暇。
有一次我帮家里的小店铺算税，才发现原来小小的生意背后也有这么多税务的门道。
审计这一块也很有意思。
就像是侦探在寻找线索，要保证财务报表的真实性和合法性。
我曾经参加过一次模拟审计，那感觉就像是在解一个复杂的谜题，每一个细节都可能是关键。
学习ACCAF 的过程中，我还发现，财务知识不仅仅是数字和公式，它背后反映的是企业的运营和管理。
accaf4知识点总结
Chapter11.民法(civil law)和刑法（criminal law）的划分Civil law: an form of private law，used by individuals to assert rights against other individualsCriminal law: an aspect of public law to regulate crimesand to punish offendersIssue Civil CriminalWho brings the action Claimant/plaintiff原告Prosecutor/cps/stateBurden of proof Claimant/plaintiff原告Prosecutor/cps/stateStandard of proof Balance ofprobabilitiesBeyond reasonabledoubtDecisions Liable/not(judge)Guilty or notAims Compensatory Punitive/to punishRemedies纠正damages Imprisonment/fines1.Case law: made by judge/ statute law成文法: primarylegislation(made by the Parliament)/secondarylegislation( in exercise of law-making powers delegatedby Parliament). [注：Necessity for delegatedlegislation/secondary legislation :more convenient ;canhand over the task of specifying the law in detail toexperts]2.在case law中:common law普通法[created by judgesthrough the application of the principle of judicialprecedent. common law drew on customs/equity law衡平法:to resolve disputes where damages are not asuitable remedy and to introduce fairness into the legalsystem.]2.不同法院管辖事件的类型只受理民事案件County court只受理刑事案件Crown court民刑通吃Magistrate’s court , high court, court ofappeal, supreme court只受理一审County court, magistrate’s court只受理上诉Court of appeal , supreme court一审上诉通吃High court , crown courtChapter2Chapter21.Doctrine of Precedence(遵循先例制度的一般规则): somedecisions made by a court are binding and similar subsequent legal cases should be decided on the basis ofthe law established in earlier cases.2.可以创立判例法规则: Supreme Court/Court ofAppeal/High Court;不可以创立:Crown, Magistrates, County Courts cannot create precedent.3.Elements of judicial decision(影响法庭判决的因素):rationdecidendi判决理由[the reason for the decision]/Obiterdicta附带说明[statement made by the way, not binding,but merely of persuasive authority]4.法官又可以因为那些理由拒绝先例(disregarding judicialprecedent): Overrule取代[the procedure whereby a courthigher in the legal hierarchy sets aside a legal ruling established in a previous case]/Reverse推翻[a procedure whereby a court higher in the hierarchy reverses the decision of a lower court in the same case]/Distinguishing法官的自由裁决[a precedent is avoided by a judge demonstrating that the material facts of two cases are notthe same]5.Rules of Statutory Interpretation(法的解释):①the literalapproach :the literal rule[means that words in the Act should be given their literal and grammatical meaning rather than what the judge thinks they mean./the goldenrule :this rule is applied in circumstances where the application of the literal rule is likely to result in an obviously absurd result. ②the purposive approach :the judge should ,where necessary ,look beyond the words ofstatute to find out the reason/purpose for its enactment,and that meaning should be interpreted in the light of thepurpose[Mischief rule :purposive approach的具体表现形式/where a statute is designed to remedy a weakness inthe law, the correct interpretation is the one which achieves it.]6.语言处理规则（法律没有追溯力 a statute does not haveretrospective effect）Chapter3 合同法（IMP）1.合同的概念 a legally binding agreement enforceable in law2.从要约到承诺是否达成agreement [invitations to treat要约邀请--offer要约--acceptance承诺----agreement]3.Termination of an offer:express rejection/counter off反要约/lapse of time/revocation of an off/death/if the off is suject toa condition,it will lapse on failure of that condition4.Privity of Contract合同相对性原则: the common law doctrinethat only those are party to the contract---have rights or liabilities under the contract/ have the right to enforce the contract,contracts cannot give rights or obligations to othersChapter41.分类标准Express and lmplied terms:某个条款是否经过双方当事人协商同意（agreed by the parties）Condition，warranties and innominate terms 核心，从属和无名条款：根据条款重要性2.免责条款（三观概念）Any clause that attempts to exempt , or limit, the liabilityof one party for breach of contract or negligence3 test: correctly incorporated into the contract形式正确/worded clearly to exclude the breach措辞清晰/reasonable per statute内容合理Chapter51.type of breachRepudiatory breach根本性违约：refusal to perform拒绝履行/failure to perform an entire obligation不履行某项/incapacitation无力履行/breach ofcondition 违反核心条款/breach of an innominateterm违反无名条款Anticipatory breach预期违约：未到合同履行时间，当事人提前说明无法履行；收到预期违约通知可立即追究违约责任，也可等到履行合同时间追究责任Lawful excuses for non-performance开脱责任：performance is impossible因不可预见的事情发生不可履行/尝试履行被拒绝/ the other party make it impossible for him to performance/contract is discharged through frustration情势变更/the party have been agreement permitted non-performance2.Remedies : when a breach occurs, the court has to decidewhat the appropriate remedy should be.Common law Damage赔偿金, action forthe price, quantum meruit Equitable law 衡平法Specific performance实际履行，injunction禁令，rescission of the contract撤销合同3.Liquidated damage违约金： a genuine pre-estimate ofthe loss在订立合同前已经商定了，有利于解纠纷，如果违约金过高（远大于loss）判为惩罚性，则不可执行4.specific performance ：the court directs a party tocomplete their contractual obligations以下几种情况法官不会让合同继续履行：courts cannot supervise法官无力监督履行/personal service/minors involvedChapter6 Tort侵权法A wrongful act against an individual which gives rise to a civilclaim.1.过失侵权的4个证明环节（概念标准内容）Negligence:It arises when one person suffers damage or injury though the negligent act(or omission to act)of another person.①Duty of care注意义务(三步走原则)1.Reasonable foreseeability合理预见原则2.Proximity关联性原则3.Justness and fairness of imposing a duty of care公平合理地强加注意义务②A breach of that duty违反注意义务1.general rule:The test for establishing breach of duty is an objective one:a breach of duty occurs if the defendant:”...fails to do something which a reasonable man...would do.”2.Special factors to considera.The probability of injuryb.The seriousness of the risk造成伤害的严重性c.Cost and practicability成本可行性mon practice证明是行业误差范围内e.Skilled persons/professionalsf.Social benefit③The breach of duty caused harm to the claimant违反义务是导致损失的原因1.The but for test2.No break in the chain of causation切断因果关系链的要素a.A natural eventb.Act of a third party 原侵权人不承担责任c.Act of the claimant④The loss ware not too remote主张的赔偿合理Reasonable foresight只赔偿违法者可以合理预见的部分2.抗辩事由①Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除）②Volenti non fit injuria同意不生违法（彻底免除）Chapter7 劳动法1.身份判别①Control test :The amount of control that one person hadover the other②Integration test不会外包给他人的，不可或缺的③Multiple test/Economic reality testa. The regularity and method of payment报酬支付频率，支付方式b. The ownership of tools and equipment是否提供工具c. The regularity of hours of work工作时间d. The ability to delegate all the work/to provide substitute是否代理2.义务①Common Law Duties-Employers’ common law duties1)Duty of mutual trust and confidence2)To provide work for workers3)To pay wages/remuneration4)To indemnify employee against expenses and losses5)To provide for the care and safety of the employee6)No duty to provide reference when employees leave-Employees’ common law duties1) To obey reasonable and lawful orders2) To act faithfully/duty of faithful service/duty to accountfor all money and property3) To exercise reasonable skill and care in any activity intheir role as an employee/reasonable competence to do his job4) Personal service亲自完成交付的责任②Statutory Duties1)Pay and equality不能低于国家平均2) Time off work3)Trade union officials工会组织罢工可以参加，还要给工资4) Every woman has a right to maternity leave and someare entitled to maternity pay5) Health and safety6)Working time:17week,not exceed 48 hours for each 7 days除非员工书面同意多工作7) Flexible workingChapter81.解雇通知时间的计算1m-2Y: not less than 1 week2y-12y:1 week for each year≥12y: not less than 12 week劳动者离职要提前一周通知，合同期满不续则每工作一年折合一个月工资2.自动正当参加非法集合罢工unofficial industrial action/对国家安全有威胁自动不正当怀孕pregnancy/员工参加工会活动/收购并购时的解雇dismissal on transfer of an undertaking/工作存在安全问题/最低工作标准/作息时间/员工在周天拒绝工作3.用人单位解雇不当Chapter9 代理法1.代理关系建立方式Express agreement between the agent and principal达成委托代理协议合同，口头书面皆可Implied agreement默认没有代理协议但默认存在关系Ratification追任代理人先履行合同，事后委托人建立合同关系Without consent of principal 没有征得委托人同意就建立关系necessity/Estoppel2.代理权限（3）Express authority明示代理权限Implied authority默认代理权限Apparent/ostensible authority看起来有代理权限，实际上并没有Chapter10 合伙企业法1.合伙企业(概念):the relationships that subsists betweenpersons carrying on a business in common with a view toprofit. standard partnership is not s separate legal entityand its partners have full personal liability for the debtsof partnership.2.Termination/dissolution合伙企业解散的债务处理:payingoff external debts/repaying to the partners any loans oradvances/repaying the partner’s capital contribution/anything left over is then repaid to the partners in the profit sharing ratio .3.Termination/dissolution合伙企业解散的条件:expiry of afixed period stipulated in the partnershipagreement/completion of the express purpose for whichthe partnership was formed/partner gives notice to leave/a new partner is admitted into the partnership/death or bankruptcy of partner/happening ofany event which makes company can’t carry on/onapplication by a partner the Court may decree a dissolution of the partnership4.Sole trade宏观特征:is not a separate legal entity, theperson and business are viewed as the same legal entity5.Authority合伙人的代理权限:express authority明示代理权限[from partnership agreement]/implied authority默示代理权限/apparent authority表面代理权限[已经退伙但其他人不知道]6. A partner’s liability usually extends to the period forwhich were actually a partner of a firm. 合伙人只对担任合伙人期间合伙企业产生的债务有清偿责任7.Limited Partnership(LP)特征:the partnership must beregister with the Company Registry/one or more of thepartners must bear full,unlimited liability/partners with limited liability may not take part in management and cannot usually bind the business in contract/limitedpartner cannot withdraw their capital8.Limited Liability Partnership(LLP)特征:must be registeredwith the the Registrar of Companies, with formationdocuments signed by at least two members/has a legal personality separate/ the name of partnership must endwith LLP/partners are known as members, of which theremust be at least two/LLPs must file annual returns and accounts/all members are agents of LLP/all members’liability is limited/a designated member is responsible foradministration and filing/LLP is not subject to corporationtaxChapter121.设立pre-incorporation contacts谁来履行？Promoters发起人2.交什么文件①Memorandum of association公司章程（89年）②Application for registration注册申请书③A statement of capital and initial shareholdings关于公司资本坏人原始持有股份的状况说明④Statement of compliance遵从声明⑤A statement of company’s proposed officers拟任命谁为公司管理人员⑥A copy of any proposed articles of association自拟公司章程（06年）不是必须提交，没交使用默认模版3.2个证书的功能①Certificate of incorporation注册许可证Private company 只需要注册许可证，是形式审查②Trading certificate营业许可证Public company需要两个证，申领到注册许可证后一年内要申领到营业许可证，否则强制清算，是实质审查a.Allotted share capital is at least ￡50,000(允许股东分批缴纳)b.At least one quarter of the nominal value of the allottedshare capital has been paid up(minimum ￡12,500)首次不低于票面的1/4，为确保一开始不会有资金困难c.Details of promoters’ expenses设立费用具体怎么产生d.A statement of compliance in respect of payment of nominal values and share premium4.章程修改的程序和内容-Contentsa. Directors’ powers and responsibilityb. Decisions making by directorsc. Appointment of directorsd. Organization and conduct of general meetingse. Issue and transference of sharesf. Payment of dividendsg. Exercise of members’ rights-Alteringa. Passing a special resolution通过股东会的特别决定，3/4以上同意批准b. Providing the alteration has been made “bona fide in the interest of the company as a whole”内容符合全体股东的意愿5.各个公司名称缩写代表含义-Ltd：Limited-plc：public limited companyChapter131.capital的分类Issued已发行股本Shares already issued, including share taken on formation by subscribers to the memorandumCalled up 已催缴股本Amount which the company has required shareholders to payPaid up 以催Amount which shareholders have付股本actually paidEquity share Equity share capital is a company’sissued share capital less capital whichcarries preferential rights. It normallycomprises ordinary shares.2.普通股优先股的概念和差异feature ordinary Preferencedividends variable Fixed, usually,cumulative Voting rights Yes restrictedGeneralmeetingsMay attend andvoteRestricted liquidation Rank last/entitled torepayment ofcapital andshare of surplusRank aboveordinary share/entitled torepayment ofcapital only3.Bonus issue红利股发行The capitalization of the reserves if a company by the issue if additional shares to existing shareholders, in proportion to their holdings. Such shares are normally fully paid-up with no cash called for from the shareholders4.Share premium概念shares may be issued at a price above their nominalvalue, the difference between the issue price and the nominal value is a share premium用途the issue of fully paid bonus share/writing off the preliminary expenses of company formation/writing off the discount on the issue of debentures/repurchase of debenturesat a premiumChapter11 公司法The consequences of separate legal personality for the company are as follows:(1897年案例引出的规则）1: members' liability is limited.2: perpetual succession become possible as the company willneed to be formally wounded-up.3: the company itself can own property.4 :the company can use, and be sued in its own name.Types of company (公司的分类）Features Ltd Plc Minimum number of directors 1 2 Minimum number of members 1 1 Minimum share capital One share ￡500000 Advertise share/debentures to public No YesTime to hold accounting records 3 years 6 years Annual general meeting Optional Compulsory Company secretary Optional Compulsory File accounts after year-end 9 months 6 months。
ACCA F 知识要点汇总 精简版
IAS8 IAS10
Accounting Policies, Changes in Accounting Estimates and Errors
Events after reporting period
IAS11 Construction Contract
* 流动资产一般自带减值
Take the higher of * Value in use (futher benefit through use 并折现)
* Fair Value less cost to sell
* Negative G/W,直接credit to P&L，从而credit to
COS从Loss倒推）
20)*75%=15.所以revenue=100*75%=75,
cost=80*75%=60, 分录：Cr CC 60，Dr GADFC 75, Dr COS 60,Cr
Revenue 75. 继上：Progress billing=70→Dr T/R 70, Cr GADFC
5种典型例子：
举例：100送20优
1) Commision ‐ 佣金 2) Deferred Income ‐ 3年学费1次支付 3) Sale & Return base ‐ 只有卖了不能退，才确认为销售（举
1) Dr Bank 5(or T/R),Cr T/P 4,Cr Revenue 1 2) Dr Bank 6, Cr deferred income 4,Cr Revenue 2 3) Dr Revenue 24, Cr T/R 24; Dr Inventory 18, Cr
举例：Total price=100, Cost todate=60, Further
ACCAF3考试重要知识点和考点梳理
ACCA F3考试重要知识点和考点梳理考察形式1.选择题：2’*35=70’。
包括文字题和计算题。
2.大题：15’*2=30’。
通常是编制两张报表，即SFP，P&L，CFS，CSFP，CP&L，四选二，但是，报表题目也可能以小题的形式出现在选择题，即考查编制报表时的各个working。
知识梳理及重要考点F3，financial accounting, 整本教材的编制顺序，遵照账务处理顺序，如下所示：Chapter1-4：介绍财务会计基础知识。
（1）会计做账主体为企业，即business。
（2）Sole trader, partnership和Limited liabilitycompany各自的特点。
（3）Financial accounting和management accounting的区别。
（4）Accounting equation（5）7种book of prime entry（6）会计5要素及做账原则，即借贷方表示增/减。
（7）Balancing and closing of T accountChapter5-13：常见账户的会计处理，即double entry。
（1） Chapter 5：Returns, discounts and sales tax。
本章主要考查trade discount和early settlement discount的会计处理及这两种折扣情况下如何计算sales tax，即均以折扣后的净值作为计税基础。
而sales revenue的金额，对于trade discount，以折扣后净值确认，对于early settlementdiscount则以折扣前的总数确认；sales tax liability的计算，即output tax减去input tax。
（2）Chapter 6：Inventory。
本章主要考查valuation of inventory，即lower of cost and NRV；adjustment of openingand closing inventory。
ACCA-F4知识要点汇总(精简版)
ACCA-F4知识要点汇总(精简版)1. 公司法律结构及管理公司的法律结构包括公司章程、股东协议、公司登记簿、董事会、股东大会、公司秘书等。
管理层需要遵守法律法规，同时也应该关注公司的社会责任和企业道德。
2. 公司财务及税务公司的财务部门需要负责编制财务报表、管理公司资金、进行预算和决策分析等。
税务部门需要负责申报税务、缴纳税款以及规划税务策略。
3. 合同法律框架合同是商业交易的基础，具有法律约束力。
合同的成立需要满足合同要素、合同内容的充分和明确、合同手续正确等条件。
合同的违约应该依法承担相应的法律责任。
4. 卖方和买方的权利与义务在商品的交易中，卖方需要履行交货、履行义务、提供货物信息等职责；买方需要履行付款、接收货物、检验货物、通知卖方等职责。
同时，卖方和买方也有权利保护自己的利益。
5. 银行融资银行融资是常见的企业融资方式，包括贷款、信用证、保函等。
企业在申请银行融资时需提供充分的资料和合理的担保措施，并在合同履行期内按期还款。
6. 国际贸易国际贸易的主体包括进出口商、代理商、货代、保险公司等。
在国际贸易中，涉及到的问题有贸易商信用、运输保险、海关手续等。
企业需要制定适应国际贸易的商业策略。
7. 合并与收购合并与收购是企业快速扩张的一种方式。
在进行合并与收购时，需要考虑战略目标、财务风险、员工合法权益等问题，并进行充分的财务、法律尽职调查。
8. 会计和审计会计和审计是公司财务管理的重要组成部分。
会计部门需要负责制定会计政策、编制财务报表等。
审计部门需要进行内部审核、外部审核等工作，并对财务报表的真实性和准确性进行评估。
ACCAF4知识点总结
ACCAF4知识点总结Chapter11.民法(civil law)和刑法（criminal law）的划分Civil law: an form of private law，used by individuals to assert rights against other individualsCriminal law: an aspect of public law to regulate crimes and to punish offenders1.legislation(made by the Parliament)/secondary legislation( in exercise of law-making powers delegated by Parliament). [注：Necessity for delegated legislation/secondary legislation :more convenient ;can hand over the task of specifying the law in detailto experts]2.在case law中:common law普通法[created by judges through theapplication of the principle of judicial precedent. common lawdrew on customs/equity law衡平法:to resolve disputes where damages are not a suitable remedy and to introduce fairness intothe legal system.]2.不同法院管辖事件的类型Chapter2Chapter21.Doctrine of Precedence(遵循先例制度的一般规则): somedecisions made by a court are binding and similar subsequent legal cases should be decided on the basis of the law established in earlier cases.2.可以创立判例法规则: Supreme Court/Court of Appeal/HighCourt;不可以创立:Crown, Magistrates, County Courts cannot create precedent.3.Elements of judicial decision(影响法庭判决的因素):rationdecidendi判决理由[the reason for the decision]/Obiter dicta 附带说明[statement made by the way, not binding, but merely of persuasive authority]4.法官又可以因为那些理由拒绝先例(disregarding judicialprecedent): Overrule取代[the procedure whereby a court higher in the legal hierarchy sets aside a legal ruling established in a previous case]/Reverse推翻[a procedure whereby a court higher in the hierarchy reverses the decision of a lower court in the same case]/Distinguishing法官的自由裁决[a precedent is avoided by a judge demonstrating that the material facts of two cases are not the same]5.Rules of Statutory Interpretation(法的解释):①the literalapproach :the literal rule[means that words in the Act should be given their literal and grammatical meaning rather than what the judge thinks they mean./the golden rule :this rule is applied in circumstances where the application of the literal rule is likely to result in an obviously absurd result. ②the purposive approach :the judge should ,where necessary ,look beyond the words of statute to find out the reason/purpose for its enactment, and that meaning should be interpreted in the light of the purpose[Mischief rule :purposive approach的具体表现形式/where a statute is designed to remedy a weakness in the law, the correctinterpretation is the one which achieves it.]6.语言处理规则（法律没有追溯力 a statute does not haveretrospective effect）Chapter3 合同法（IMP）1.合同的概念a legally binding agreement enforceable in law2.从要约到承诺是否达成agreement [invitations to treat要约邀请--offer要约--acceptance承诺----agreement]3.Termination of an offer:express rejection/counter off反要约/lapse of time/revocation of an off/death/if the off is suject to a condition,it will lapse on failure of that condition4.Privity of Contract合同相对性原则: the common law doctrinethat only those are party to the contract---have rights or liabilities under the contract/ have the right to enforce the contract,contracts cannot give rights or obligations to others Chapter41.分类标准Express and lmplied terms:某个条款是否经过双方当事人协商同意（agreed by the parties）Condition，warranties and innominate terms 核心，从属和无名条款：根据条款重要性2.免责条款（三观概念）Any clause that attempts to exempt , or limit, the liability of one party for breach of contract or negligence3 test: correctly incorporated into the contract形式正确/wordedclearly to exclude the breach措辞清晰/reasonable per statute 内容合理Chapter51.type of breachRepudiatory breach根本性违约：refusal to perform拒绝履行/failure to perform an entire obligation不履行某项/incapacitation无力履行/breach of condition 违反核心条款/breach of an innominate term违反无名条款Anticipatory breach预期违约：未到合同履行时间，当事人提前说明无法履行；收到预期违约通知可立即追究违约责任，也可等到履行合同时间追究责任Lawful excuses for non-performance开脱责任：performance is impossible因不可预见的事情发生不可履行/尝试履行被拒绝/ the other party make it impossible for him to performance/contract is discharged through frustration情势变更/the party have been agreement permitted non-performance2.Remedies : when a breach occurs, the court has to decide what theappropriate remedy should be.3.Liquidated damage违约金：a genuine pre-estimate of the loss在订立合同前已经商定了，有利于解纠纷，如果违约金过高（远大于loss）判为惩罚性，则不可执行4.specific performance ：the court directs a party to complete theircontractual obligations以下几种情况法官不会让合同继续履行：courts cannot supervise法官无力监督履行/personal service/minors involved Chapter6 Tort侵权法A wrongful act against an individual which gives rise to a civil claim.1.过失侵权的4个证明环节（概念标准内容）Negligence:It arises when one person suffers damage or injury though the negligent act(or omission to act)of another person.①Duty of care注意义务(三步走原则)1.Reasonable foreseeability合理预见原则2.Proximity关联性原则3.Justness and fairness of imposing a duty of care公平合理地强加注意义务②A breach of that duty违反注意义务1.general rule:The test for establishing breach of duty is an objective one:a breach of duty occurs if the defendant:”...fails to do something which a reasonable man...would do.”2.Special factors to considera.The probability of injuryb.The seriousness of the risk造成伤害的严重性c.Cost and practicability成本可行性mon practice证明是行业误差范围内e.Skilled persons/professionalsf.Social benefit③The breach of duty caused harm to the claimant违反义务是导致损失的原因1.The but for test2.No break in the chain of causation切断因果关系链的要素a.A natural eventb.Act of a third party 原侵权人不承担责任c.Act of the claimant④The loss ware not too remote主张的赔偿合理Reasonable foresight只赔偿违法者可以合理预见的部分2.抗辩事由①Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除）②Volenti non fit injuria同意不生违法（彻底免除）Chapter7 劳动法1.身份判别①Control test :The amount of control that one person had over the other②Integration test不会外包给他人的，不可或缺的③Multiple test/Economic reality testa. The regularity and method of payment报酬支付频率，支付方式b. The ownership of tools and equipment是否提供工具c. The regularity of hours of work工作时间d. The ability to delegate all the work/to provide substitute 是否代理2.义务①Common Law Duties-Employers’ common law duties1)Duty of mutual trust and confidence2)To provide work for workers3)To pay wages/remuneration4)To indemnify employee against expenses and losses5)To provide for the care and safety of the employee6)No duty to provide reference when employees leave-Employees’ common law duties1) To obey reasonable and lawful orders2) To act faithfully/duty of faithful service/duty to account for all money and property3) To exercise reasonable skill and care in any activity in their role as an employee/reasonable competence to do his job4) Personal service亲自完成交付的责任②Statutory Duties1)Pay and equality不能低于国家平均2) Time off work3)Trade union officials工会组织罢工可以参加，还要给工资4) Every woman has a right to maternity leave and some are entitled to maternity pay5) Health and safety6)Working time:17week,not exceed 48 hours for each 7 days 除非员工书面同意多工作7) Flexible workingChapter81.解雇通知时间的计算1m-2Y: not less than 1 week2y-12y:1 week for each year≥12y: not less than 12 week劳动者离职要提前一周通知，合同期满不续则每工作一年折合一个月工资2.自动正当参加非法集合罢工unofficial industrial action/对国家安全有威胁自动不正当怀孕pregnancy/员工参加工会活动/收购并购时的解雇dismissal on transfer of an undertaking/工作存在安全问题/最低工作标准/作息时间/员工在周天拒绝工作3.用人单位解雇不当Chapter9 代理法1.代理关系建立方式Express agreement between the agent and principal达成委托代理协议合同，口头书面皆可Implied agreement默认没有代理协议但默认存在关系Ratification追任代理人先履行合同，事后委托人建立合同关系Without consent of principal 没有征得委托人同意就建立关系necessity/Estoppel2.代理权限（3）Express authority明示代理权限Implied authority默认代理权限Apparent/ostensible authority看起来有代理权限，实际上并没有Chapter10 合伙企业法1.合伙企业(概念):the relationships that subsists between personscarrying on a business in common with a view to profit. standard partnership is not s separate legal entity and its partners have full personal liability for the debts of partnership.2.Termination/dissolution合伙企业解散的债务处理:paying offexternal debts/repaying to the partners any loans or advances/repaying the partner’s capital contribution/anything left over is then repaid to the partners in the profit sharing ratio .3.Termination/dissolution合伙企业解散的条件:expiry of a fixedperiod stipulated in the partnership agreement/completion of the express purpose for which the partnership was formed/partner gives notice to leave/a new partner is admitted into the partnership/death or bankruptcy of partner/happeningof any event which makes company can’t carry on/on application by a partner the Court may decree a dissolution of the partnership4.Sole trade宏观特征:is not a separate legal entity, the person andbusiness are viewed as the same legal entity5.Authority合伙人的代理权限:express authority明示代理权限[from partnership agreement]/implied authority默示代理权限/apparent authority表面代理权限[已经退伙但其他人不知道]6. A partner’s liability usually extends to the period for which wereactually a partner of a firm. 合伙人只对担任合伙人期间合伙企业产生的债务有清偿责任7.Limited Partnership(LP)特征:the partnership must be registerwith the Company Registry/one or more of the partners must bear full,unlimited liability/partners with limited liability may not take part in management and cannot usually bind the business in contract/limited partner cannot withdraw their capital8.Limited Liability Partnership(LLP)特征:must be registered withthe the Registrar of Companies, with formation documents signed by at least two members/has a legal personality separate/ the name of partnership must end with LLP/partners are known as members, of which there must be at least two/LLPs must file annual returns and accounts/all members are agents of LLP/all members’ liability is limited/a designated member is responsible for administration and filing/LLP is not subject to corporation taxChapter121.设立pre-incorporation contacts谁来履行？Promoters发起人2.交什么文件①Memorandum of association公司章程（89年）②Application for registration注册申请书③A statement of capital and initial shareholdings关于公司资本坏人原始持有股份的状况说明④Statement of compliance遵从声明⑤A statement of company’s proposed officers拟任命谁为公司管理人员⑥A copy of any proposed articles of association自拟公司章程（06年）不是必须提交，没交使用默认模版3.2个证书的功能①Certificate of incorporation注册许可证Private company 只需要注册许可证，是形式审查②Trading certificate营业许可证Public company需要两个证，申领到注册许可证后一年内要申领到营业许可证，否则强制清算，是实质审查a.Allotted share capital is at least ￡50,000(允许股东分批缴纳)b.At least one quarter of the nominal value of the allotted share capital has been paid up(minimum ￡12,500)首次不低于票面的1/4，为确保一开始不会有资金困难c.Details of promoters’ expenses设立费用具体怎么产生d.A statement of compliance in respect of payment of nominal values and share premium4.章程修改的程序和内容-Contentsa. Directors’ powers and responsibilityb. Decisions making by directorsc. Appointment of directorsd. Organization and conduct of general meetingse. Issue and transference of sharesf. Payment of dividendsg. Exercise of mem bers’ rights-Alteringa. Passing a special resolution通过股东会的特别决定，3/4以上同意批准b. Providing the alteration has been made “bona fide in the interest of the company as a whole”内容符合全体股东的意愿5.各个公司名称缩写代表含义-Ltd：Limited-plc：public limited companyChapter131.capital的分类2. 普通股优先股的概念和差异3. Bonus issue 红利股发行The capitalization of the reserves if a company by the issue if additional shares to existing shareholders, in proportion to their holdings. Such shares are normally fully paid-up withno cashcalled for from the shareholders 4. Share premium概念shares may be issued at a price above their nominal value, the difference between the issue price and the nominal value is a share premium用途the issue of fully paid bonus share/writing off the preliminaryexpenses of company formation/writing off the discount onthe issueofdebentures/repurchase of debentures at a premiumChapter11 公司法The consequences of separate legal personality for the company are as follows:(1897年案例引出的规则）1: members' liability is limited.2: perpetual succession become possible as the company will need to be formally wounded-up.3: the company itself can own property.4 :the company can use, and be sued in its own name. Types of company (公司的分类）（此文档部分内容来源于网络，如有侵权请告知删除，文档可自行编辑修改内容，供参考，感谢您的配合和支持）编辑版word。
accaf2考试重点
accaf2考试重点
ACCA F2 Management Accounting（管理会计）是ACCA（Association of Chartered Certified Accountants）专业会计资格考试的一部分。
考试重点涵盖了管理会计的基本概念、技术和应用。
以下是ACCA F2考试的重点：
* 成本会计基础：
* 不同成本的分类和计算。
* 成本体系和成本流程。
* 预算和预测：
* 预算的制定、监控和修正。
* 预测方法和技术。
* 绩效管理：
* 指标的选择和使用。
* 绩效评估和报告。
* 资本投资决策：
* 资本预算技术，如净现值（NPV）、内部收益率（IRR）等。
* 风险和不确定性在资本预算中的角色。
* 管理会计体系：
* 过程成本会计和活动成本会计。
* 管理信息系统的设计和使用。
* 业绩评估和报告：
* 公司业绩报告的基本概念。
* 财务和非财务业绩指标。
* 责任中心：
* 利润中心、投资中心和成本中心的概念。
* 责任中心绩效评估。
* 成本和收益的估算：
* 计算过程中的估算。
* 对于不同业务情境的成本和收益的估算。
考试内容和重点可能根据ACCA的更新而有所调整，因此建议学生参考最新版本的ACCA F2考试大纲和教材。
同时，合理的备考计划和通过刷题巩固知识也是考试成功的关键。
ACCAF知识点总结
ACCAF知识点总结ACCA考试F7知识点辅导I. The accounting problem?Before IAS37 provisions were recognized on the basis of prudence，little guidance was given on when a provision should be recognized and how it should be measured. This gave rise to inconsistencies，and also allowed profits to be manipulated.?Some problems are noted below：?(a) Provisions could be recognized on the basis of management intentions，rather than on any obligation to be entity;?(b) Several items could be combined into one large provision. There were known as ‘big bath’ provisions;?(c) A provision could be created for one purpose and then used for another;?(d) Poor disclosure made it difficult to assess the effect of provisions on reported profits. In particular，provisions could be created when profits were high and released when profits were low in order to smooth profits.?(1) Definitions?IAS 37 views a provision as a liability.?A provision is a liability of uncertainty timing or amount;?A liability is an obligation of an enterprise to transfer economic benefits as a result of past transactions or events.?Provision must be based on obligations，not management intentions.?(2) Under IAS37， a provision should be recognized：?a. When an enterprise has a present obligation;?b. It is probable that a transfer of economic benefits will berequired to settle it;?c. A reliable estimate can be made of its amount; if a reasonable estimate cannot be made，then the nature of the provision and the uncertainties relating to the amount and timing of the cash flows should be disclosed.?A provision is made for something which will probably happen. It should be recognized when it is probable that a transfer of economic events will take place and when its amount can be estimated reliably.?(3) Contingent liabilities?Definition?The Standard defines a contingent liability as：?(a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the enterprise; or?(b) A present obligation that arises from past events but is not recognized because：?(i) It is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or?(ii) The amount of the obligation cannot be measured with sufficient reliability.?As a rule of thumb，probable means more than 50% likely. If an obligation is probable，it is not a contingent liability – instead，a provision is needed.?Treatment of contingent liabilities?Contingent liabilities should not be recognized in financial statements but they should be disclosed. The required disclosures are：?(a) A brief description of the nature of the contingent liability;?(b) An estimate of its financial effect;?(c) An indication of the uncertainties that exist;?(d) The possibility of any reimbursement;?(4) Contingent assets?Definition?A possible asset that arises from the past events whose existence will be confirmed by the occurrence of one or more uncertain future events not wholly within the enterprise’s control.?A contingent asset must not be recognized. Only when the realization of the related economic benefits is virtually certain should recognition take place. At that point，the asset is no longer a contingent asset.?Disclosure：contingent assets?Contingent assets must only be disclosed in the notes if they are probable. In that case a brief description of the contingent asset should be provided along with an estimate of its likely financial effect.?II. Specific application?1. Future operating losses?In the past，provisions were recognized for future operating losses on the grounds of prudence. However these should not be provided for the following reasons.?①They relate to future events;?②There is no obligation to a third party. The loss-making business could be closed and the losses avoided.?2. Onerous contracts?An onerous contract is a contract in which the unavoidable costs of meeting the contract exceed the economic benefitsexpected to be received under it.?A common example of an onerous contract is a lease on a surplus factory. The leaseholder is legally obliged to carry on paying the rent on the factory，but they will not get any benefit from using the factory.?The least net cost of an onerous contract should be recognized as a provision. The least net cost is the lower of the cost of fulfilling the contract or of terminating it and suffering any penalty payments.?Some assets may have been bought specifically for the onerous contract. These should be reviewed for impairment before any separate provision is made for the contract itself.?1Demo?Droopers has recently bought all of the trade，assets and liabilities of Dolittle，an unincorporatd business. As part of the take-over all of the combined business’s activities have been relocated at Droopers main site. As a result Dolittle’s premises are now empty and surplus to requirements.?However，just before the acquisition Dolittle had signed a three year lease for their premises at $6000 per calendar month. At 31 December 2003 this lease ad 32 months left to run and the landlord had refused to terminate the lease. A sub-tenant had taken over part of the premises for the rest of the lease at a rent of $2500 per calendar month.?Required?(a) Should Droopers recognized a provision for an onerous contract in respect of this lease?(b) Show how this information will be presented in the financial statements for 2003 and 2004. Ignore the time value of money.?Solution：?Droopers has a legal obligation to pay a further $192000 to the landlord，as a result of a lease signed before the year end. Therefore an onerous contract exists and must be provided for.?There is also an amount recoverable form the sub-tenant of $80000(32×2500). This will be shown separately in the balance sheet as an asset.?The $192000 payable and the $80000 recoverable can be netted off in the income statement.?income statements20032004?$$?provision for onerous lease contract?(net)112000 Dr.?net rental payable on lease (72-30)-42000 Dr?release of provision42000 Cr?112000 Dr.?balance sheets?receivalbes?amounts recoverable from sub-tenants80000 Dr.50000 Dr?liabilities?amounts payable on onerous contracts192000 Cr120000 Cr?3. Restructuring?A restructuring is a programme that is planned and controlled by management and has a material effect on：?①The scope of a business undertaken by the reporting entity in terms of the products or services it provides; or?②The manner in which a business undertaken by the reporting entity is conducted;?Restructuring includes terminating a line of business，closure of business locations，changes in management structure，and refocusing a business’s operations.?Restructuring provisions have always been quite common，and have often been misused. IAS37 restricts the recognition of restructuring provisions to situations where an entity has a constructive obligation to restructure.?A constructive obligation will only arise if：?①There is a detailed formal plan for restructuring. This must identify the businesses，locations and employees affected; and?②Those affected have a valid expectation that the restructuring will be carried out. This can be by starting to implement the plan or by announcing it to those affected.?The constructive obligation must exist at the year-end.(Any obligation arising after the year end may require disclosure under IAS10)?A board decision alone will not create a constructive obligation unless：?①The plan is already being implemented. For example，assets are being sold，redundancy negotiations have begun; or?②The plan has been announced to those affected by it. The plan must have a strict timeframe without unreasonable delays; or?③The Board itself contains representatives of employees or other groups affected by the decision.(This is common in mainland Europe.)?An announcement to sell an operation will not create a constructive obligation. An obligation will only arise when a purchaser is found and there is a binding sale agreement.A restructuring provision should only include the direct costs of restructuring. These must be both：?(a) Necessarily entailed by the restructuring; and?(b) Not associated with the ongoing activities of the entity;?The following costs must not be provided for because they relate to future events：?(a) Retaining or relocating staff;?(b) Marketing;?(c) Investment in new systems and distribution networks;?(d) Future operating losses (unless arising from an onerous contract)?(e) Profits on disposal of assets.?cca f7真题对于acca f7的考试的重要性我相信各位acca考生都心知肚明了，首先我们先看一下acca f7科目的考试内容ACCA F7科目介绍：F7《财务报告》是F3《财务会计》的后续课程或说是升级课程。
ACCAF知识要点汇总精简
ACCA-F知识要点汇总(精简版)————————————————————————————————作者：————————————————————————————————日期：1.抽样的概念●单纯随机抽样（simple random sampling）将调查总体全部观察单位编号,再用抽签法或随机数字表随机抽取部分观察单位组成样本.优点：操作简单,均数、率及相应的标准误计算简单.缺点：总体较大时,难以一一编号.●系统抽样（systematic sampling）又称机械抽样、等距抽样,即先将总体的观察单位按某一顺序号分成n个部分,再从第一部分随机抽取第k号观察单位,依次用相等间距,从每一部分各抽取一个观察单位组成样本.优点：易于理解、简便易行.缺点：总体有周期或增减趋势时,易产生偏性.●分层抽样（stratified sampling）先按对观察指标影响较大的某种特征,将总体分为若干个类别,再从每一层内随机抽取一定数量的观察单位,合起来组成样本.有按比例分配和最优分配两种方案.优点：样本代表性好,抽样误差减少.以上四种基本抽样方法都属单阶段抽样,实际应用中常根据实际情况将整个抽样过程分为若干阶段来进行,称为多阶段抽样.各种抽样方法的抽样误差一般是：整群抽样≥单纯随机抽样≥系统抽样≥分层抽样.●多级抽样（Multistage sampling）也叫多阶段抽样或阶段抽样，以二级抽样为例，二级抽样就是先将总分组，然后在第一级和第二中分别随机地抽取部分一级单位和部分二级单位。
例如：以全国性调查为例，当抽样单元为各级行政单位时，按社会发展水平分层后（或按经济发展水平，或按地理位置分层），从每层中先抽几个地区，再从抽中的地区抽市、县、村，最后再抽至户或个人。
优点：具体整体抽样的简单易行的优点，同时，在样本量相同的情况下又整群抽样的精度高。
缺点：计算复杂。
●整群抽样(cluster sampling)是先将调查总体分为群，然后从中抽取群，对被抽中群的全部单元进行调查。
ACCA F4知识要点汇总(精简版)
Part D The formation and constitution of business organizations （10‐20 分）
9. Agency law
11. Corporations and legal personality
10. Partnerships
12. The formation and constitution
Magistrates 治安官法院
County court 郡法院
a) Family proceeding 家庭纠纷 b) Recovery in relation to council tax and domestic bills 房产税、家庭票据 a) Cases of small claims and fast track basis 小的索赔、快速审理
b) Contract and tort, equitable matters and land and probate disputes among others.跟公平相关的土地纠纷，遗嘱纠纷，合同和侵权
c) 需要去高院审理：fatal accidents and professional negligence 致命事故， 专业疏忽
5. Breach of contract and remedies （7 分） 6. The law of torts and professional negligence
Part C Employment law（10 分） 7. Contract of employment（4 分）
8. Dismissal and redundancy（6 分）
Jury 陪审团：Guilty/Not guilty 有罪/ 无罪
ACCA考试知识点：关于F1的重点概念归纳及易错点分享
Peter DruckerManagement Process管理过程：注重management concepts and practices、a manager or a business has one basic function economic performance;管理过程的步骤(5步)管理过程的步骤：为组织设立目标、为目标工作、激励员工、工作评估衡量、培训员工Drucker 认为：企业管理最重要的责任(overriding responsibility)：经济效益(economic performance) MintzbergManager roles管理者的角色(3大角色、10小角色)3大角色：interpersonal人际关系角色、informational信息角色、decisional决策角色10小角色：3、3、4人际关系：figurehead首脑、leader领导者、liaison person联络人信息角色：监管者monitor、发言人spokesman、信息传播者disseminator决策角色：企业家entrepreneur、资源分配管理recourse allocation administrator、商议者negotiator、传递者(解决问题者)mediator观点：管理者不能总是作为计划者、管理者工作乱且不连续、管理者每天有职责要履行等Leadership领导能力理论三大学派：Trait、Style、ContingentTrait：Certain characteristics common to successful leaderStyle学派代表人物：Ashridge—MGM分类、Blake & Mouton—MGM GridContingent学派代表人物：Fiedler—PDMs&PCMs，Adair—ACLHelfetz的Dispersed Leadership观点Style：代表人物(Ashridge—MGM分类、Blake and Mouton—MGM Grid)Ashridge：Management College Model领导分类4类Tells(autocratic)：领导做所有决策、按照交代的做——专制Sells(persuasive)：领导做所有决策、但员工需被激励Consults(咨询)：领导考虑下级的观点、最后还是领导决策Joins(democratic)：领导和下级一起做决策、consensus达成一致Blake and Mouton：Management Grid方格理论(关心工作、关心员工)、*5个特殊点1.1 Impoverished：双low型：对工作、员工都不关心9.9 Team：双high型：5.5 Middle Road(dampened pendulum)：对工作、员工平衡关心1.9 Country Club：对员工关心、不关心工作9.1 Task management：对工作关心、对员工不关心Contingency：根据变量而变化、*代表人物(Fiedler—PDM&PCM，Adair—ACL)Fiedler：Nature of leadership研究领导力的本质——部分因为态度attitude，部分取决于环境situation领导的分类：PDMs(和下级保持距离、注重工作)、PCMs(和下级亲近、关系好)影响领导有效的因素：上下级之间的关系、工作任务的结构清晰度、领导拥有的权利如何高效领导的情形：员工敬爱爱戴领导、任务结构清晰、领导权利至高Fiedler建议：PDM(structured)无论情形好坏都OK、PCM只有在favourable的时候才OKJohn Adair：行为中心领导(ACL)模型(建立在情况或功能之上、注重领导做了什么)三个变量：任务需求、组员个人需求、小组需求Effective leadership is a process of identifying and acting on that priority, exercising a relevant cluster of roles to meet the various needs. (有效领导需考虑以上三个变量)任务需求：initiating、information-seeking、diagnosing、opinion-seeking、evaluating、decision-making(发起、信息寻找、诊断、意见寻找、评估、做决定)组员个人需求：goal-setting、feedback、recognition、counselling、training(建立目标、反馈、意识、讨论、培训)小组需求：encouraging、peace-keeping、clarifying、standard-seeking(鼓励、保持和睦、清晰化、标准寻找)步骤：定义任务、计划、概述、控制、评估、激励、组织、建立模版Heifetz：Dispersed Leadership(组织中的任何一个人都可以发挥领导力和影响力管理者在团队建立和队员个人发展的作用：P352Belbin团队角色理论、Tuckman团队发展理论BelbinTeam role theory团队角色理论：9大角色*Plant：创造力creative、想象力imaginative、非正统unorthodox——解决难题——忽视细节，太全神贯注于高效的沟通*Resource investigator：外向extrovert、热情enthusiastic、善于沟通communicative——寻求发展机会、发展/加强联系——太过乐观、三分钟热度过去就失去兴趣*Co-ordinator(Chairman)：成熟mature、自信confident、好领导a chair person——阐明目标、提升决策、好授权(管理层)——操纵、代表个人工作*Shaper：挑战challenging、动感dynamic、抗压力strive on pressure——有推动力和勇气克服障碍——激怒/挑衅他人、伤害感情*Monitor/Evaluator：冷静、战略型strategic、判断力强discerning——评估所有选择、准确评判accurate judgement——缺乏鼓舞他们的内驱力和能力，太过批判性*Team Worker：合作cooperative、温和、感知力强、老练——聆听、建立、防止摩擦、平息风波calm waters——在关键情况下犹豫不决、容易被影响Implementer(company worker)：遵守记录、依赖性、保守、高效—把理想转换为现实——顽固的、对新的可能性反应迟钝Completer/finisher：勤勉、认真、焦虑——查处错误和纰漏，准时交付——过度担心、不远委任、吹毛求疵Specialist：专心single-minded、自启式self-starting、专注dedicated——提供少见的知识和技能——只对狭隘的前线有贡献、停留在学术性、忽略更大的蓝图TuckmanTeam development process团队发展理论：分4个阶段FSNP P355Forming：组建期、initial stage初期、introducing new ideas引进信理念、trying to find out each other 相互认识和了解Storming：动荡期、growing stage成长阶段、openning conflict unavoided不可避免的明显冲突、加强相互信任Norming：规范期、mature成熟期、norms & regulations建立规范和规章制度Performing：执行任务后来的补充：Dorming：步入正轨后的骄傲自满，导致退步Mourning/adjourning：衰退/休整期：group breaks up、回到forming stage*激励理论分类：内容理论、过程理论P366内容理论：What motivates people?提供满足自己需求的方法MaslowHierarchy of needs需求层次理论：五个层次P367Physical生理需求：食物、住所Saftety安全需求：安全、有秩序、可预测性、免受威胁Love/Social爱/社会需求：关系、感情、归属感Esteem尊重需求：独立、认可、地位、他人的尊敬Self-actualisation自我实现：实现个人的潜力只有当一个层次得到满足，才会有对下一层次的需求。
ACCAF 知识点总结
Chapter11. 民法(civil law)和刑法（criminal law ）的划分Civil law: an form of private law ， used by individuals to assert rights against other individualsCriminal law: an aspect of public law to regulate1.primary legislation(made by theParliament)/secondary legislation( in exercise of law-making powers delegated by Parliament). [注：Necessity for delegatedlegislation/secondary legislation :moreconvenient ;can hand over the task of specifying the law in detail to experts] 2. 在case law 中:common law 普通法[created byjudges through the application of the principle of judicial precedent. common law drew oncustoms/equity law 衡平法:to resolve disputes where damages are not a suitable remedy and to introduce fairness into the legal system.] 2. 不同法院管辖事件的类型decided on the basis of the law established inearlier cases.2.可以创立判例法规则: Supreme Court/Court ofAppeal/High Court;不可以创立:Crown,Magistrates, County Courts cannot createprecedent.3.Elements of judicial decision(影响法庭判决的因素):ration decidendi判决理由[the reason for thedecision]/Obiter dicta附带说明[statement madeby the way, not binding, but merely of persuasive authority]4.法官又可以因为那些理由拒绝先例(disregardingjudicial precedent): Overrule取代[the procedurewhereby a court higher in the legal hierarchy sets aside a legal ruling established in a previouscase]/Reverse推翻[a procedure whereby a court higher in the hierarchy reverses the decision of a lower court in the same case]/Distinguishing法官的自由裁决[a precedent is avoided by a judgedemonstrating that the material facts of two cases are not the same] 5.Rules of Statutory Interpretation(法的解释):①theliteral approach :the literal rule[means that words in the Act should be given their literal andgrammatical meaning rather than what the judge thinks they mean./the golden rule :this rule isapplied in circumstances where the application of the literal rule is likely to result in an obviouslyabsurd result. ②the purposive approach :thejudge should ,where necessary ,look beyond thewords of statute to find out the reason/purposefor its enactment, and that meaning should beinterpreted in the light of the purpose[Mischiefrule :purposive approach的具体表现形式/wherea statute is designed to remedy a weakness inthe law, the correct interpretation is the one which achieves it.]6.语言处理规则（法律没有追溯力a statute doesnot have retrospective effect）Chapter3 合同法（IMP）1.合同的概念a legally binding agreement enforceablein law2.从要约到承诺是否达成agreement [invitations totreat要约邀请--offer要约--acceptance承诺----agreement]3.Termination of an offer:express rejection/counteroff反要约/lapse of time/revocation of anoff/death/if the off is suject to a condition,it willlapse on failure of that condition4.Privity of Contract合同相对性原则: the commonlaw doctrine that only those are party to thecontract---have rights or liabilities under thecontract/ have the right to enforce thecontract,contracts cannot give rights or obligationsto othersChapter41.分类标准Express and lmplied terms:某个条款是否经过双方当事人协商同意（agreed by the parties）Condition，warranties and innominate terms 核心，从属和无名条款：根据条款重要性2.免责条款（三观概念）Any clause that attempts to exempt , or limit, the liability of one party for breach of contract ornegligence3 test: correctly incorporated into the contract形式正确/worded clearly to exclude the breach措辞清晰/reasonable per statute内容合理Chapter5 1.type of breach⏹Repudiatory breach根本性违约：refusal toperform拒绝履行/failure to perform an entireobligation不履行某项/incapacitation无力履行/breach of condition 违反核心条款/breachof an innominate term违反无名条款⏹Anticipatory breach预期违约：未到合同履行时间，当事人提前说明无法履行；收到预期违约通知可立即追究违约责任，也可等到履行合同时间追究责任Lawful excuses for non-performance开脱责任：performance is impossible因不可预见的事情发生不可履行/尝试履行被拒绝/ the other party make it impossible for him to performance/contract is discharged through frustration情势变更/the party have been agreement permitted non-performance 2.Remedies : when a breach occurs, the court hasto decide what the appropriate remedy should be.3.Liquidated damage违约金：a genuinepre-estimate of the loss在订立合同前已经商定了，有利于解纠纷，如果违约金过高（远大于loss）判为惩罚性，则不可执行4.specific performance ：the court directs a partyto complete their contractual obligations以下几种情况法官不会让合同继续履行：courtscannot supervise法官无力监督履行/personalservice/minors involvedChapter6 Tort侵权法A wrongful act against an individual which gives riseto a civil claim.1.过失侵权的4个证明环节（概念标准内容）Negligence:It arises when one person suffers damage or injury though the negligent act(or omission to act)of another person.注意义务(三步走原则)合理预见原则关联性原则公平合理地强加注意义务②A breach of that duty违反注意义务1.general rule:The test for establishing breach of duty is an objective one:a breach of duty occurs if the defendant:”...fails to do something which a reasonable man...would do.”2.Special factors to considera.The probability of injuryb.The seriousness of the risk造成伤害的严重性c.Cost and practicability成本可行性mon practice证明是行业误差范围内e.Skilled persons/professionalsf.Social benefit③The breach of duty caused harm to the claimant违反义务是导致损失的原因1.The but for test2.No break in the chain of causation切断因果关系链的要素a.A natural eventb.Act of a third party 原侵权人不承担责任c.Act of the claimant④The loss ware not too remote主张的赔偿合理Reasonable foresight只赔偿违法者可以合理预见的部分2.抗辩事由①Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除）②Volenti non fit injuria同意不生违法（彻底免除）Chapter7 劳动法1.身份判别①Control test :The amount of control that one person had over the other②Integration test不会外包给他人的，不可或缺的③Multiple test/Economic reality testa. The regularity and method of payment报酬支付频率，支付方式b. The ownership of tools and equipment是否提供工具c. The regularity of hours of work工作时间d. The ability to delegate all the work/to provide substitute是否代理2.义务①Common Law Duties-Employers’ common law duties1)Duty of mutual trust and confidence2)To provide work for workers3)To pay wages/remuneration4)To indemnify employee against expenses and losses5)To provide for the care and safety of the employee6)No duty to provide reference when employees leave-Employees’ common law duties1) To obey reasonable and lawful orders2) To act faithfully/duty of faithful service/duty to account for all money and property3) To exercise reasonable skill and care in any activity in their role as an employee/reasonable competence to do his job4) Personal service亲自完成交付的责任②Statutory Duties1)Pay and equality不能低于国家平均2) Time off work3)Trade union officials工会组织罢工可以参加，还要给工资4) Every woman has a right to maternity leave and some are entitled to maternity pay5) Health and safety6)Working time:17week,not exceed 48 hours for each 7 days除非员工书面同意多工作7) Flexible workingChapter81.解雇通知时间的计算1m-2Y: not less than 1 week2y-12y:1 week for each year≥12y: not less than 12 week劳动者离职要提前一周通知，合同期满不续则每工作一年折合一个月工资2.自动正当参加非法集合罢工unofficial industrial action/对国家安全有威胁自动不正当怀孕pregnancy/员工参加工会活动/收购并购时的解雇dismissal on transfer of an undertaking/工作存在安全问题/最低工作标准/作息时间/员工在周天拒绝工作3.用人单位解雇不当Chapter9 代理法1.代理关系建立方式Express agreement between the agent andprincipal达成委托代理协议合同，口头书面皆可Implied agreement默认没有代理协议但默认存在关系Ratification追任代理人先履行合同，事后委托人建立合同关系Without consent of principal 没有征得委托人同意就建立关系necessity/Estoppel2.代理权限（3）Express authority明示代理权限Implied authority默认代理权限Apparent/ostensible authority看起来有代理权限，实际上并没有Chapter10 合伙企业法1.合伙企业(概念):the relationships that subsistsbetween persons carrying on a business incommon with a view to profit. standardpartnership is not s separate legal entity and itspartners have full personal liability for the debts of partnership.2.Termination/dissolution合伙企业解散的债务处理:paying off external debts/repaying to thepartners any loans or advances/repaying thepartner’s capital contribution/anything left over isthen repaid to the partners in the profit sharingratio .3.Termination/dissolution合伙企业解散的条件:expiry of a fixed period stipulated in thepartnership agreement/completion of the express purpose for which the partnership wasformed/partner gives notice to leave/a newpartner is admitted into the partnership/death orbankruptcy of partner/happening of any eventwhich makes company can’t carry on/onapplication by a partner the Court may decree adissolution of the partnership4.Sole trade宏观特征:is not a separate legal entity,the person and business are viewed as the same legal entity5.Authority合伙人的代理权限:express authority明示代理权限[from partnership agreement]/impliedauthority默示代理权限/apparent authority表面代理权限[已经退伙但其他人不知道]6. A partner’s liability usually extends to the periodfor which were actually a partner of a firm. 合伙人只对担任合伙人期间合伙企业产生的债务有清偿责任7.Limited Partnership(LP)特征:the partnership mustbe register with the Company Registry/one ormore of the partners must bear full,unlimitedliability/partners with limited liability may not take part in management and cannot usually bind thebusiness in contract/limited partner cannotwithdraw their capital8.Limited Liability Partnership(LLP)特征:must beregistered with the the Registrar of Companies,with formation documents signed by at least twomembers/has a legal personality separate/ thename of partnership must end with LLP/partnersare known as members, of which there must beat least two/LLPs must file annual returns andaccounts/all members are agents of LLP/allmembers’ liability is limited/a designated member is responsible for administration and filing/LLP is not subject to corporation taxChapter121.设立pre-incorporation contacts谁来履行？Promoters发起人2.交什么文件①Memorandum of association公司章程（89年）②Application for registration注册申请书③A statement of capital and initial shareholdings关于公司资本坏人原始持有股份的状况说明④Statement of compliance遵从声明⑤A statement of company’s proposed officers拟任命谁为公司管理人员⑥A copy of any proposed articles of association自拟公司章程（06年）不是必须提交，没交使用默认模版3.2个证书的功能①Certificate of incorporation注册许可证Private company 只需要注册许可证，是形式审查②Trading certificate营业许可证Public company需要两个证，申领到注册许可证后一年内要申领到营业许可证，否则强制清算，是实质审查a.Allotted share capital is at least ￡50,000(允许股东分批缴纳)b.At least one quarter of the nominal value of the allotted share capital has been paid up(minimum ￡12,500)首次不低于票面的1/4，为确保一开始不会有资金困难c.Details of promoters’ expenses设立费用具体怎么产生d.A statement of compliance in respect of payment of nominal values and share premium4.章程修改的程序和内容-Contentsa. Directors’ powers and responsibilityb. Decisions making by directorsc. Appointment of directorsd. Organization and conduct of general meetingse. Issue and transference of sharesf. Payment of dividendsg. Exercise of members’ rights-Alteringa. Passing a special resolution通过股东会的特别决定，3/4以上同意批准b. Providing the alteration has been made “bona2.普通股优先股的概念和差异1.概念shares may be issued at a price above their nominal value, the difference between the issueprice and the nominal value is a share premium用途the issue of fully paid bonus share/writing off the preliminary expenses of company formation/writing off the discount on the issue of debentures/repurchase of debentures at a premiumChapter11 公司法The consequences of separate legal personality for the company are as follows:(1897年案例引出的规则）1: members' liability is limited.2: perpetualsuccessionbecomepossible asthecompanywill need tobe formallywounded-up.3: the company itself can own property.4 :the company can use, and be sued in its own name.Types of company (公司的分类）。
accafr章节知识点总结
accafr章节知识点总结1. Introduction to Financial ReportingFinancial reporting is the process of creating and presenting financial information about a company's performance and position to external stakeholders, such as investors, creditors, regulators, and the public. It involves preparing financial statements, including the balance sheet, income statement, cash flow statement, and statement of changes in equity. These financial statements provide a comprehensive view of the company's financial health and are essential for decision-making and performance evaluation.2. International Financial Reporting Standards (IFRS)IFRS are a set of accounting standards developed by the International Accounting Standards Board (IASB) that are used by companies across the world to prepare their financial statements. ACCA FR covers the principles and guidelines of IFRS and how they are applied in practice. It also includes the conceptual framework of IFRS, which sets out the underlying concepts and principles for financial reporting.3. Regulatory Framework for Financial ReportingIn addition to IFRS, companies are also required to comply with the regulatory frameworkof their respective jurisdictions. ACCA FR discusses the regulatory requirements for financial reporting, including the Companies Act, Securities and Exchange Commission (SEC) rules, and other relevant regulations. Understanding the regulatory framework is crucial for ensuring compliance and avoiding legal sanctions.4. Preparation of Financial StatementsThe preparation of financial statements is a fundamental aspect of financial reporting. ACCA FR covers the process of preparing the balance sheet, income statement, cash flow statement, and statement of changes in equity in accordance with IFRS. It also explores the accounting policies, estimates, and disclosures that are required to provide a true and fair view of the company's financial position and performance.5. Interpretation and Analysis of Financial StatementsOnce the financial statements are prepared, they need to be interpreted and analyzed to understand the company's financial performance and position. ACCA FR provides the knowledge and skills to analyze financial statements using ratio analysis, trend analysis, and other tools. It also covers the use of financial statements for decision-making, performance evaluation, and forecasting.6. Consolidated Financial StatementsFor companies with subsidiaries, the preparation of consolidated financial statements is essential to present the group's financial position and performance. ACCA FR delves into theprinciples of consolidations, including the treatment of non-controlling interests, intercompany transactions, and goodwill. It also explores the elimination of intra-group transactions and balances to avoid double counting and present a true and fair view of the group's financials.7. Accounting for Assets and LiabilitiesACCA FR includes detailed coverage of accounting for tangible and intangible assets, including property, plant, and equipment, investment property, and goodwill. It also covers the accounting treatment of financial instruments, inventories, and provisions. Furthermore, it addresses the recognition, measurement, and disclosure of liabilities, including leases, employee benefits, and provisions.8. Financial Reporting in Specialized IndustriesCertain industries, such as banking, insurance, and extractive industries, have specific accounting requirements due to their unique nature of operations and risks. ACCA FR provides an insight into the financial reporting standards and practices for these specialized industries, ensuring that candidates are equipped with the knowledge to address industry-specific challenges.9. Ethical and Professional Considerations in Financial ReportingEthical considerations are paramount in financial reporting to ensure the integrity and credibility of the financial information presented to stakeholders. ACCA FR emphasizes the ethical principles and professional conduct expected of accountants in their reporting responsibilities. It also explores the role of professional accountancy bodies and regulatory authorities in promoting ethical behavior and maintaining public trust.In conclusion, ACCA Financial Reporting is a comprehensive module that provides a deep understanding of the principles, standards, and practices of financial reporting. It equips candidates with the knowledge and skills to prepare, interpret, and analyze financial statements, ensuring compliance with IFRS and regulatory requirements. With a strong foundation in financial reporting, ACCA professionals are well-prepared to contribute to the transparency and accountability of the global business environment.。
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☆技巧 AC = MC + (Closing Inventory – Opening Inventory) x OAR *The absorption costing requires subjective judgments.预算估计主观判断太多 *There is often more than one way to allocate the overheads.制造成本分摊可操纵
Arbitrary apportionment 任意分配
★考点‐计算题(10.Dec.Q4)
Problems when implementing ABC：
‐ 耗时
‐ 需要上层支持，因为缺乏信息
‐ Project team 运作，成员来自各个部门
‐ IT 部门支持
‐ 了解成本结构
‐ Cost‐benefit analysis★成本效益分析
Maturity
Sales volume: Stable high volume
主要：
Initially profits keep increase as initial set‐up and fixed costs are recovered
材料人工等 Marketing and distribution economies are achieved
适合 decision making as it highlights contribution Fixed cost are treated as period costs Profit depends on sales and efficiency
Disadvantage Danger that products sold on marginal contribution – fail to cover fixed costs Doesn’t comply with IAS 2,需要调整报表 Necessitates analysis of mixed costs between FC and VC
a large portion of costs 发生在先期，即研发和产品引进市场阶段。 4. 鼓励长期回报的政策，譬如若产品生命 5 年，这 5 年内全部盈利多少，则有多少奖
励。鼓励工程师和生产经理更多从大局考虑，而非短期的盈利性。 5. 鼓励最大化产品周期内的投资回报 ★考点计算题：Profitability = total sales revenue – total cost，不要忘记 R&D 阶段费用
过程中就要考虑成本，而不是后来产生时再考虑。
‐ Performance management: 业绩管理 focus on 确保完成 sales targets 以及提高生产
加工方式 improve production processed to drive down costs ，至少达到目标成本。
★get costing in service industries
基于服务行业的以下 4 个特点，服务行业不适用于 target cost
Simultaneity 同时性:created at time consumed
Heterogeneity 异质性: quality/ consistency varies
Control OC by managing cost drivers
Limited benefit 当成本和 volume related
Profitability analysis to customers 或生产线 Multiple cost drivers 情况复杂，导致不精确
Better understanding of what drives OC
1) 购买便宜的材料（bulk buying 采购折扣或新供应商）
Selling price
2) 降低人工成本
Target profit: margin/ ROI 3) 提高生产能力，生产效率
Target cost
4) 以自动化替代人工 automation
Close the cost gap
Complies with IAS 2 – accounting for
Based on the assumption that overheads
inventory
are volume related
OAR 由 Estimates 计算得，主观偏差
Task 1‐2. Marginal costing Advantage
成本驱动 drive：不同单位，不同 OAR
◆解题步骤：Cost Pool → Cost Drive → OAR → Absorbed → Full Cost
★考点 Advantage
★考点 Disadvantage
More accurate cost/unit.适用绩效 appraisal. Time consuming & expensive
Task 2. Activity‐based costing ★考点 Traditional absorption costing 适用于 One or a few simple and similar products Overhead costs 占很小比例 proportion
★考点 Activity‐based costing 适用于 Production has become more complex Assess product profitability realistically 资源 consumption not driven by volume Larger organizations & the service sector
Target 3. Target costing Cost plus pricing 传统成本法
Target costing
Focus on internal
Focus on external
Steps of target costing
如何减少 Cost gap
Product specifications
看，最大化的降低成本。
Minimize the time to market 缩短入场时间，尽早占据市场，且竞争对手的产品不多 Maximize the length of the life cycle itself. 将产品可盈利的时间拉长，来增加收益 Minimize break‐even time 尽快达到盈亏平衡点，即尽早收回投资，实现盈利 Manage the product’s cash flow 管理现金流
Intangibility 无形的: of what is provided
Perishability 易腐烂性: cannot make in advance and store up
No transfer to ownership 物权不转移
除此以外，服务行业需要更多的定性的 qualitative information 来实现价格和评估表现, eg:
实际计算 Cost of sale (COS) 时，Overhead absorbed = OAR x actual activity level
Advantage
★考点 Disadvantage
Recognize selling prices cover all costs
通过改变生产规模 Manipulate profit
Growth
Sales volume: Rapid increase
主要：
Sales revenue increase dramatically
投入设备和广 Marketing and promotion cost will continue through this stage
告
Costs decrease as fixed costs are recovered over greater sales volumes
Key time periods need to be measured：
Time to market Break‐even time after product launch Return factor 投资收回后收益
Implications 对企业的启示/意义 True costs of product are identified 特点：考虑了 R&D，全面考虑了产品盈利性 Price will change according to demand 产品价格随市场需求/竞争情况而调整 Assess profitability over product life not by period 从生命周期看利润情况，而非阶段 ★考点 Benefits 优势： 1. 考虑了预期寿命内的外部因素 external factors 2. 考虑所有成本包括 R&D 费用，进而在设计时就考虑了成本降低问题 3. 非常适用于当前的 competitive environment，现代产品生命周期都较短，大部分费用
产品区别化来 Price competition and product differentiation will start to erode profitability
提高竞争力 as new customers are limited
Decline
Sales volume: Falling demand
Quality of service 或 Repeat customers 等等
Task 4. Life cycle costing
Development Sales volume: None
主要：
A high level of set‐up costs