ACCA考试：F3 财务会计教材概述(国际版)(BPP版本)
ACCA新大纲解析-F3
2014年ACCA新大纲考试科目全介绍Financial Accounting (FFA/F3)科目介绍：F3课程主要向学员介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。
大纲介绍了财务报表编制准备及会计科目建立原则。
接着大纲深入展开了公司各类经营行为的会计记录方法，如何使用试算平衡表使用、如何改正账面错误以及需合并报表或非合并报表财务报告的准备工作。
之后大纲分出两个重点方向展开，一是要求考生能够对财务报表做一些简单的解读；二是要求学员能够做报表合并。
近几年考试通过率趋势图：知识结构：科目关联性:F3课程是ACCA财务会计体系下的基础课程，而财务会计是ACCA主要核心内容，F3也是帮助学员建立财务会计概念财务报表编制、合并、解读的相关知识；因此F3是F7财务报告、P2公司报告的基础。
考试形式：F3的考试时长为2小时。
考生可以采用参加统一笔答考试或在计算机考试中心参与计算机考试两种形式。
考试题型由50个单选变为35个单选2个多任务题，单选题共70分，每个任务题15分。
新旧考纲的主要变化：2014年，主要是考试题型上出现了较大的变化，主要是为了更加接近F7财务报告相关考试要求，缩小了两级考试之间的考试难度。
相比之下，F3考试难度增加了，F7反而降低了，在知识结构上，F3的考纲主要是增加了对编制合并报表的要求。
加强了与F7的联系，为考生步入F7的学习打好铺垫。
并且，编制合并报表从简单的选择题到有一定难度的任务题，要求考生熟练掌握报表格式和编制过程。
具体变化点如下：新考纲--任务题（样题）：Question 1The following information relates to Geofrost, a limited liability company, for the year ended 31 October 20X7.Extracts from the statement of profit or loss for the year ended 31 October 20X7Additional information:(1)Depreciation expense for the year was $ 4,658,000(2)Assets with a carrying value of $ 1,974,000 were disposed of at a profit of $ 720,000Complete the cash flow statement of cash flows for the year ended 31 October 20X7 for Geofrost.Statement of cash flows for the year ended 31 October 20X7.Question 2BackgroundOn 1 January 20X3 Gasta Co acquired 75% of the share capital of Erica Co for ﹩1,380,000. The retained earnings of Erica Co at that date were ﹩480,000. Erica Co’s share capital has remained unchanged since the acquisition.The following draft statements of financial position for the two companies have been prepared at 31 December 20X9.The non-controlling interest(NCI) was valued at ﹩450,000 as at 1 January 20X3.Task 1Complete the following to determine the goodwill arising on acquisition.Task 2Are each of the following statements relating to consolidation correct?Yes No The process of consolidation results in a single separate legal entity. ○○NIC will always feature within the consolidated financial statements.○○Goodwill is recalculated using the recent fair values at each reporting period end.○○Task 3Select the formula which correctly calculates NCI as at 31 December 20X9, in accordance with IFRS 10 Consolidated Financial Statements.○ 25% of net assets at 31 December 20X9.○ Fair value of NCI at acquisition + 25% of post acquisition profits.○ Fair valu e of NCI at acquisition +25% retained earnings as at 31 December 20X9Task 4Calculate the following figures which will be reported in Gasta’s consolidated statement of financial position as at 31 December 20X9.。
acca各科考试大纲
acca各科考试大纲ACCA各科考试大纲是ACCA考试的重要参考，它详细说明了每门考试科目的内容、考试形式和评分标准。
以下是一些ACCA主要科目的考试大纲概述：1.F1《商业与科技》：本科目涵盖了商业组织、管理、营销、信息技术等方面的知识，旨在测试考生对商业运营和科技应用的理解能力。
2.F2《管理会计》：本科目主要涉及管理会计的基本概念、成本分类、预算编制、差异分析等内容，旨在培养考生的管理会计技能和决策能力。
3.F3《财务会计》：本科目主要考察财务会计的基本原则、财务报表的编制和解读、会计政策的选择等方面，旨在培养考生的财务会计技能和财务报告分析能力。
4.F4《公司法与商法》：本科目主要涉及公司法、合同法、商法等法律领域的基本概念和原则，旨在培养考生的法律意识和商业法律应用能力。
5.F5《业绩管理》：本科目涵盖了业绩评估、成本管理、预算控制等方面的内容，旨在培养考生的业绩管理技能和成本控制能力。
6.F6《税务》：本科目主要涉及税务法规、税务筹划、税务申报等方面的知识，旨在培养考生的税务处理能力和税务筹划能力。
7.F7《财务报告》：本科目是F3的延伸，更深入地探讨了财务报告的编制和分析，包括合并报表、财务分析等内容，旨在培养考生的高级财务报告技能和分析能力。
8.F8《审计与认证业务》：本科目主要涉及审计程序、内部控制评估、风险管理等方面的知识，旨在培养考生的审计技能和风险管理能力。
9.F9《财务管理》：本科目涵盖了投资决策、融资决策、资本结构管理等方面的内容，旨在培养考生的财务管理技能和资本运作能力。
10.P级科目（P1-P7）：这些科目是ACCA的高级阶段课程，涵盖了更专业、更深入的领域，如高级业绩管理（P1/P3）、高级财务管理（P2）、高级税务（P6）、高级审计与鉴证（P7）等。
这些科目旨在培养考生在专业领域的高级技能和知识应用能力。
ACCA考试《F3财务会计》辅导资料7
ACCA考试《F3财务会计》辅导资料7本文由高顿ACCA整理发布，转载请注明出处Session 3 Double entry bookkeeping☆The duality concept and double entry bookkeepingDuality concept: each and every transaction has a double effect on the business and the accounting equations.(A= C + L)Rules of double entry bookkeeping:● Each time a transaction is recorded, both effects must be taken into account.● These two effects are equal and opposite such that the accounting equation will always prove correct.Assets – Liabilities = Capital● Traditionally, one effect is referred to as the debit side ( Dr.) and the other as the credit side of the entry (Cr.)☆Ledger accounts, debits and creditsLedger account:● transactions are recorded in the relevant ledger ac counts. There is a ledgeraccount for each asset, liability, revenue and expenses’ item, and for the owner’s capital.● Each account has two sides: the debit and credit sides.● The duality concept means that each transaction will affect two le dger accounts● One account will be debited and the other credited● Whether an entry is to debit or credit side of an account depend on the types of account and the transaction.☆Recording cash transactionsCash transactions:Payment is made or received immediately.Cheque payments or receipts are classed as cash transactions.Double entry involves the bank ledger:A debit entry is where funds are receivedA credit entry is where funds are paid out.☆Recording credit sales and purchasesCredit sales and purchases:● are transactions where goods or services change hands immediately● payment is not m ade or received until some time in the future.Receivables and payables:● Money that a business is owed is accounted for in the receivables ledger● Money that a business owes is accounted for in the payables ledger.Example:Norris notes down the following transactions that happened to Avon in June.1.Sell goods for $250 – the customer will pay in a month.2.Pay $50 petrol for the delivery van.3.Buy $170 goods for resale on credit.4.Buy another $40 goods for resale, paying cash.5.Buy a new computer for the business for $800.Record these transactions using ledger accounts.Solution:1.Dr. Trade receivables250Cr. Sales2502.Dr. Petrol Expense50Cr. Cash in bank503.Dr. Purchase170Cr. Trade payables1704.Dr. Purchase40Cr. Cash in bank405.Dr. Computer800Cr. Cash in bank800● Perpetual and Periodic inventory systemDetailed record of inventory movement in and out of the business can be a very tedious and inefficient process. Such a system of keeping stock records is known as the perpetual system.In a retail business with high stock turnover (i.e. the inventory move very fast) it is almost impossible to keep detailed records of every item of stock that is received and sold, and to recognize the profit on sale of very single item of stock, in such circumstance, the periodic inventory system is applied.In other words, the inventory account remains stagnant through out the entire period.An inventory count is performed at the end of the accounting period to determine the inventory held on hand.Profit is established by taking sales less cost of goods sold, whereCost of goods sold = Beginning inventory + Purchasing – Ending inventory更多ACCA资讯请关注高顿ACCA官网：。
ACCA F3考试国际会计准则内容解析
ACCA F3考试国际会计准则内容解析本文由高顿ACCA整理发布，转载请注明出处ACCA F3 Financial Accounting(International)会计准则内容解析本周学术发展部请来ACCA讲师王朝科为大家介绍ACCA以及F3 Financial Accounting的相关信息。
ACCA (the Association of Chartered Certified Accountants特许公认会计师公会) 成立于1904年，是全球最具规模的国际专业会计师组织，为全世界有志投身于财务、会计以及管理领域的专才提供首选的资格认证。
目前ACCA在全球180个国家有170,000 名会员及436,000名学员。
其中，中国拥有超过23,000名会员及48,000名学员。
ACCA致力于培养会计师的专业能力，支持采纳统一的国际准则，并从雇主的技能需求出发，为会员和学员的事业发展提供完善的专业服务。
F3 Financial Accounting的考试内容是从发生交易后做借贷记账开始，接着录入总账，然后检查和改正记账（试算平衡表trial balance），最后是编制年底的四张主要报表。
在这个流程中会使用到相关的会计准则，目前总共有43个有效的国际会计准则（IFRS and IAS），而F3要求考生掌握其中的13个准则。
下面给大家介绍六个国际会计准则和相关的考试。
例题：(1) IAS 1 Presentation of Financial StatementsIAS 1规定了三张报表的基本格式，财务状况表(statement of financial position)、综合收益表(statement of comprehensive income)和权益变动表(statement of changes in equity)。
F3的考试可能会问到比如某项资产的类别，流动或非流动资产；或者是某些项目是放到哪张报表里面。
特许公认会计师(ACCA) F3财务会计考试讲义
Session 1☆Types of business entityA business can be organized in one of the several ways:●Sole trader – a business owned and operated by one person.The simple form of business is the sole trader. This is owned and managed by one person, although there might be any number of employees. A sole trader is fully personally liable for any losses that the business might make.●Partnership – a business owned and operated by two or more people.A partnership is a business owned jointly by a number of partners. The partners are jointly and severely liable for any losses that the business might make.（Traditionally the big accounting firms have been partnerships, although some are converting their status to limited liability companies.）●Limited Liability Company– a business owned by many people and operated by many （ though not necessarily the same） people. Companies are owned by shareholders. Shareholders are also known as members. As a group, they elect the directors who run the business. Companies are always limited companies.In summary, types of business entity should be differentiated in Ownership; Operation right and Liability for the business to undertake.For all three types of entity, the money put up by the individual, the partners or the shareholders, is referred to as the business capital. In the case of a company, this capital is divided into shares.☆Business Transactions: Main types of business transactions for a business include:●Purchase of inventory for resale●Sal es of goods●Purchase of non-current assets●Payment of expenses●Introduction of new capital to the business●Withdrawal of funds from the business by the owner☆Cash and credit transactions:Cash transactions: the buyer pays for the item immediately or possibly in advance.Credit transactions: the buyer does not have to pay for the item on receipt, but is allowed some time （ a credit period） before having to make the payment.☆Definition of accountingRecording : transactions must be recorded as they occur in order to provide up-to-date information for management.Summarizing: the transactions for a period are summarized in order to provide information about the company to interested parties. ☆Types of accountingFinancial accounting vs management accountingFinancial accounting Cost and managementaccountingPurposeRecord financial transactionsInformation of cost of operationsLegal requirementLimited liability company, by law, prepare financial accountsNo legal requirement to prepare management accounts Main user ExternalInternal Time At the end of period regularlyInformationhistorichistoric and forecast☆Users of financial statementsAccounting reports users include:●Management : Need information about the co mpany’s financial situation as it is currently and it is expected to be in the future. This is to enable them to manage the business efficiently and to make effective decisions .●Investors: The providers of risk, capital and their advisers are concerned with the risk inherent in , and return provided by, their investments. They need information to helpthem determine whether they should buy, hold or sell.●Trade payables/ Suppliers: Suppliers and other trade payables. Suppliers and other trade payables are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade payables are likely to be interested in an enterprise over a shorter period than lenders unless they are dependent upon the continuance of an enterprise as a major customer.●Shareholders: Shareholders are also interested in market value of shares as well as information which enables them to assess the ability of the enterprise to pay dividends.●Lenders: Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due.●Customers: Customers have an interest in information about the continuance of an enterprise, especially when they have a long term involvement with or are dependent on, the enterprise.●Government and their agencies:Governments are their agencies are interested in the allocation of resources and, therefore, the activities of enterprises. They also require information in order to regulate the activities of enterprises, determine taxation policies and as the basis for national income and similar statistics.●Employees: Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the enterprise to prove remuneration, retirement benefits and employment opportunities.●General public:Enterprises affect members of the public in an variety of ways. For example, enterprises may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the enterprise and the range of its activities.☆The business entity conceptThe business entity concept●States that financial accounting information relates only to the activities of the business entity and not to the activities of its owner.●The business entity is treated as separate from its owners.Session 8 Irrecoverable debts and allowancesMain contents:1.Irrecoverable debts2.Allowance for receivables3.Accounting for irrecoverable debts and receivable allowances8.1 Irrecoverable debts●Trade receivables:A trade receivable is a customer who owes money to the business as a result of buying goods or service on credit.●Accruals concept:The accruals concept requires a sale to be included in the ledger accounts at the time that it is made.Credit sales are claimed when the sale is invoiced.The double entry at theinvoice date will be:Dr. Cr.Receivables xxSales xxWhen the customer eventually settles the invoice the double entry will be:Dr. Cr.Cash xxReceivables xxProblems: collecting the amounts owing from customersReasons: bankruptcy, fraud or disputes●Prudence concept:The prudence concept requires some adjustment to reflect the actual or potential loss arising from unpaid debts.●Irrecoverable debt:A debt which is considered to be uncollectible.- Highly unlikely that the amount owed will be received.- Written off by writing it out of the ledger accounts completely.●Accounting for irrecoverable debts- It is prudent to remove the irrecoverable debts from the accounts and to charge the amount as an expense for irrecoverable debts to the I.S.- The original sales remains in the accounts as this did actually take place.Dr.Irrecoverable debts expense xxCr.Receivables control account xxExample:Arctic Co.have total accounts receivable at the end of their accounting period of $45,000.Of these it is discovered that one, Mr.X who woes $790, has been declared bankruptcy, and another who gave his name as Mr.Jones has totally disappeared owing Arctic Co.$1,240.Write up the ledger accounts to reflect the writing off these debts as irrecoverable.Solution:Dr.Irrecoverable debts expense 2,030Cr.Receivables control account 2,030●Accounting for irrecoverable debts recoveredIrrecoverable debts are receivedWhen an irrecoverable debt is recovered, the accounting entry is:Dr.Cash xxCr.Irrecoverable debt expense xxExample:At 1 October 20x6 a business had total outstanding debts of $8,600.During the year to 30 September 20x7: Credit sales amounted to $44,000; Payments from various debtors amounted to $49,000; Two debts, for $180 and $420（both including sales tax）were declared irrecoverable.After the debts was written off, the payment is received before the end of the period, now what journal entry to prepare for the recovery of payment?Dr.Cash 600Cr.Irrecoverable debt expense 6008.2 An allowance for receivables:●Allowance for receivables is an estimate of the percentage of debts which are not expected to be paid.（a）When an allowance is first made, the amount of this initial allowance is charged as an expense in the income statement, for the period in which the allowance is created.（b）When an allowance already exists, but is subsequently increased in size, the amount of the increase in allowance is charged as an expense in the income statement, for the period in which the increased allowance is made.（c）When an allowance already exists, but is subsequently reduced in size, the amount of the decrease in allowance is credited back to the income statement, for the period in which the increased allowance is made.The value of trade receivable in the statement of financial position must be shown after deducting the allowance for receivables.Example:A business has trade receivables outstanding at 30 June 20x5 and decided to create 5% allowances for receivables.（a）In the income statement, the newly created allowance of $2,500 （5% x 50,000 = 2,500）will be shown as an expense.（b）In the statement of financial position, trade accounts receivables will be shownas: $Total receivables 50,000Less: allowance for receivables （2,500）47,5008.3 Accounting for irrecoverable debts and receivable allowances●Irrecoverable debts written off- When the irrecoverable debts are written off, the double entry might be:Dr.Irrecoverable debtsCr.Receivable control account- When an irrecoverable debt is subsequently received, the accounting entries are: Dr.CashCr.Irrecoverable debts●Allowance for receivables（a）Open up an allowance accountDr.Irrecoverable debts account （expense）Cr.Allowance for receivables（b）In subsequent years- calculate the new allowance required- compare it with the existing balance on the allowance account- calculate increase or decrease required（only a movement in the allowance is charged to the I.S.）（i）If a higher allowance is required:Dr.Irrecoverable debts expenseCr.Allowance for receivables（ii）If a lower allowance is required:Dr.Allowance for receivablesCr.Irrecoverable debts expenseExample:A has total receivables outstanding at 31 December 20x2 of $28,000.He believes that about 1% of these balances will not be collected and wishes to make an appropriate allowance.Before now, he has not made any allowance for receivables at all.On 31 December 20x3, his trade accounts receivable amount to $40,000.His experience during the year has convinced him that an allowance of 5% should be made.Required: What accounting entries should he make?Solution:At 31 December 20x2,Allowance required= 1% x 28,000 = $280Dr.Irrecoverable debts expense 280Cr.Allowance for receivables 280In SFPReceivables ledger balances 28,000Less: allowances for receivables 28027,720At 31 December 20x3Allowance required now（ 5% x 40,000）2,000Existing allowance （280）Additional allowance required 1,720The double entry will be:Dr.Irrecoverable debts expense 1,720Cr.Allowance for receivables 1,720In SFPReceivables ledger balances 40,000Less: allowance for receivables （2,000）38,000Example 2:Irrecoverable debts are $5,000.Trade accounts receivable at the year end are $120,000.If an allowance for receivables of 5% is required, what are the irrecoverable debts in the income statement?A.$5,000B.$11,000C.$6,000D.$10,750Solution: B120,000 X 5% = 6,000$6000+ $5,000 = $11,000P.S.: The irrecoverable debt expense to be included in I/S should include:Irrecoverable debt written off xx+ Allowance （ movement ）for receivables xx= Total irrecoverable debt expense charged to I/SSession 2☆Financial Statements include:- a statement of financial position at the end of the period- a statement of comprehensive income for the period- a statement of changes in equity for the period- statement of cash flows for the period- notes, comprising a summary of accounting policies and other explanatory notesThe statement of financial position:Statement of Financial Position: showing the financial position of a business at a point of time.The Vertical format of the SFP: （Statement of Financial Position as at 31 December 2007）●The top half of the balance sheet shows the assets of the business.●The bottom hal f of the balance sheet shows the capital and liabilities of the business.A Statement of financial position at the end of the period （Balance Sheet）:W XangBalance Sheet as at December 31 20X6$ $ Non – current assetsMotor Van 2,400Current assetsInventory 2,390Trade receivables 1,840Cash at bank 1,704Cash in hand 565,990 Total assets 8,390$ $ Capital accountBalance at 1 January 20X6 4,200Add net profit for year 3,450Increase in capital 1,0008,650Less: Drawing for year （2,960）5,690Non – current liabilities 1,000Current liabilitiesPayable 1,700Total 8,390The horizontal format of the SFP: （Statement of Financial Position as at 31 December 2007）●The left half of the balance sheet shows the assets of the business.●The right half of the balance sheet shows the capital and liabilities of the business.W XangStatement of Financial Position as at 31 December 20x6$ $ $ $ Non-current assets Non-current liabilities1,000Motor van 2,400 Trade payable1,7002,400 Total liabilities2,700Capital accountCurrent assets Balance at 1 January 20X6 4,200Inventory 2,390 Add net profit for year 3,450Trade receivables 1,680 Increase in capital 1,000Cash at bank 1,704 8,650Cash in hand 56 Less: Drawing for year -2,960Total current assets5,990 5,690Total assets8,390 Total capital and liabilities8,390☆The accounting equationFinancial accounting is based upon a very simple idea:The amount of resources supplied by the owner is called capital. The actual resources that are then in the business are called assets. Usually, people other than the owner have supplied some, of the assets, for example, a supplier supplies stock of goods on credit. The business is said to owe a liability towards these suppliers. The following accounting equation always holds true:The accounting equation:ASSETS = PROPRITOR’S CAPITAL + LIABILITIES- Any point in time, the assets of the business will be equal to its liabilities plus the capital of the business;- Assets less liabilities equal the capital of the business, which is known as net assets.- Each and every transaction that the business makes or enters into has twoaspects to it and have a double effect on the business and the accountingequation. This is known as the duality concept.Duality concept:Each and every transaction that the business makes or enters into has two aspects to it and has a double effect on the business and the accounting equations. This is known as duality concept.Illustration:1）. Carl sets up in business by opening a coffee shop –Carl’s Coffee. He puts $5,000 into a business bank account.The opening accounting equation is:Assets （Cash in bank）= Capital + Liabilities（$5,000） = （$5,000） + （$0）2）. Carl buys furniture （chairs and tables） for the shop for $1,500, paying the supplier out of the business bank account.The accounting equation after this transaction is:Assets Capital + Liabilties（ Cash in bank $3,500） = （$5,000）（$0）（Furniture $ 1,500）3）. Now Carl spends a further $2,000 to buy coffee-making equipment and $800 on crockery and cutlery, paying cash out of the business bank account.The accounting equation after this transaction is:Assets Capital + Liabilties（Cash in Bank $700）= （$5,000）（$0）（Equipment $2,000）（Fitting & Fixture $800）（Furniture $1,500）4）. Carl persuades his bank to lend $1,000 to develop the business. The bank loan is accounted for as a liability of the business.The accounting equation is now as follows:Assets Capital + Liabilties（Cash in Bank $1,700） = （$5,000）（$1,000）（Equipment $2,000）（ Fitting & Fixture $800）（Furniture $ 1,500）5）. Carl now buys coffee, tea, milk, sugar, biscuits and cakes for $700, and pays in cash from the business bank account.The accounting equation is now as follows:Assets Capital + Liabilties（Inventory $700） = （$5,000）（$1,000）（Equipment $2,000）（Fitting & Fixture $800）（Furniture $1,500）（Cash in Bank $ 1,000）6）. In his first day of trading, Carl uses up $650 of his inventory, and makes sales totaling $1,050. All his sales are in cash.The accounting equation at the end of the day is as follows:Assets Capital + Liabilities（Inventory $50） = （Beginning $5,000）（$1,000）（Equipment $2,000）（ Profit $400）（Fitting & Fixture $800）（Furniture $1,500）（ Cash in bank $2,050）☆Classification of Assets and LiabilitiesAssets: An asset is something owned or controlled by the business that will result in future economic benefits to the business. （ an inflow of cash or other assets.）Such as:Current assets:are assets owned by the business with the intention of turning them into cash within one year （accounting period）.This definition allows inventory or receivables to quality as current assets, even if they may not be realized into cash within 12 months.Non-current asset:is an asset held for and used in operation（rather than for selling to customer）, with a view to earning income or making profits from its use, for over more than one year （ accounting period）.Liability: is something owed by the business to someone else.Current liability: These include the debts of the business that are repayable within the next 12 months.Non-current liabilities: are liabilities that do not need to be settled for at least one year. （excluding the current portion of the debt）Capital:Capital is a type of liability. It represents the owner’s net investment in the business. Capital appears as a credit balance on the balance sheet.Assets –Liabilities = PROPRIETOR’S CAPITALNet Assets =（ Total ）Assets –（Total） LiabilitiesCapital （at SFP date） = Capital introduced + Profit – DrawingsDrawing: Drawings are any amounts taken out of the business by the owner for their own personal use. Drawings will reduce the capital balance reported on the balance sheet.Include:●Money taken out of the business●Goods taken for personal use●Personal expenses paid by the businessIncome statement☆Financial Statements include:- a statement of financial position at the end of the period- a statement of comprehensive income for the period- a statement of changes in equity for the period- statement of cash flows for the period- notes, comprising a summary of accounting policies and other explanatory notes The statement of financial position:Statement of Financial Position: showing the financial position of a business at a point of time.The Vertical format of the SFP: （Statement of Financial Position as at 31 December 2007）●The top half of the balance sheet shows the assets of the business.●The bottom half of the balance sheet shows the capital and liabilities of the business.A Statement of financial position at the end of the period （Balance Sheet）:☆Income statement:Mr. W XangIncome statement for the year ended 31 December 20X6$ $Sales revenue33,700Opening inventory 3,200Purchases 24,49027,690Less: Closing inventory （2,390）Cost of sales （25,300）Gross profit8,400Less: Expenseswages 3,385rent 1,200Sundry expenses 365（4,950）Net profit3,450●Showing the financial performance of a business over a period of time.●Reports revenue and expenses for the period.●T he sales revenue shows the income from goods sold in the year●The cost of buying the goods sold must be deducted from the revenue●The current year’s sales will include goods bought in the previous year, so this opening inventory must be added to the current year’s purchases.●Some of this year’s purchases will be unsold at 31/12/20x6 and this closing inventory must be deducted from purchases to be set off against next year’s sales.●The first part gives gross profit. The second part gives net prof it.The I.S. prepared following the accruals concept.Accrual concept:●Income and expenses are recorded in the I.S. as they are earned / incurred regardless of whether cash has been received/ paid.（Sales revenue: income from goods sold in the year, regardless of whether those goods have been paid for.）☆Relationship between a statement of financial position and a statement of income●The balance sheets are not isolated statements, they are linked over time withthe income statement●As the business records a profit in the income statement, that profit is added tothe capital section of the balance sheet, along with any capital introduced. Cash taken out of the business by the proprietor, called drawings, is deducted.Illustration – the accounting equation:The transactions:Day 1 Avon commences business introduction $1,000 cash.Day 2 Buys a motor car for $400 cash.Day 3 Buys inventory for $200 cash.Day 4 Sells all the goods bought on Day 3 for $300 cash.Day 5 Buys inventory for $400 on credit.SFP at the end of each day’s transactions:Solution:Day 1 Assets （Cash $1,000） = Capital （$1,000） + Liabilities （$0）Day 2 Assets （Motor $400） = Capital （$1,000） + Liabilities （$0）（Cash $600）Day 3 Assets （ Inventory $200） = Capital（$1,000） + Liabilities （$0）（Motor $400）（Cash $400）Day 4 Assets （ Motor$ 400） = Capital + Liabilities （$0）（Cash $700）（Beginning$1,000）（Profit $100）Day 5 Assets （Inventory $ 400） = Capital + Liabilities（ Motor$ 400）（Beginning$1,000）（$400）（Cash $700）（Profit $100）AvonStatement of Financial Position as at end of Day 5$ $ Non – current assetsMotor Van 400Current assetsInventory 400Cash in hand 7001,100 Total assets 1,500$ $ Capital accountBalance at Day 1 1,000Add net profit for the period 1001,100 Current liabilitiesPayable 400Total 1,500Example:Continuing from the illustration above, prepare the SFP at the end of each day after accounting for the transactions below:Day 6 Sells half of the goods bought on Day 5 on credit for $250.Day 7 Pays $200 to his supplier.Day 8 Receives $100 from a customer.Day 9 Proprietor draws $75 in cash.Day 10 Pays rent of $40 in cash.Day 11 Receives a loan of $600 repayable in two years.Day 12 Pays cash of $30 for insurance.Your starting point is the SFP at the end of Day 5, from the illustration above.Prepare: SFP at the end of Day 12I.S. for the first 12 days of trading.Solution:Day 6 Assets （Inventory $ 200） = Capital + Liabilities（ Motor$ 400）（Beginning$1,000）（$400）（Cash $700）（Profit $150）（A/Receivable$250）Day 7 Assets （Inventory $ 200） = Capital + Liabilities（ Motor$ 400）（Beginning$1,000）（$200）（Cash $500）（Profit $150）（A/Receivable$250）Day 8 Assets （Inventory $ 200） = Capital + Liabilities（ Motor$ 400）（Beginning$1,000）（$200）（Cash $600）（Profit $150）（A/Receivable$150）Day 9 Assets （Inventory $ 200） = Capital + Liabilities（ Motor$ 400）（Beginning$1,000）（$200）（Cash $525）（Profit $150）（A/Receivable$150）（Drawing $75）Day 10 Assets （Inventory $ 200） = Capital + Liabilities（ Motor$ 400）（Beginning$1,000）（$200）（Cash $485）（Profit $110）（A/Receivable$150）（Drawing $75）Day 11 Assets （Inventory $ 200） = Capital + Liabilities（ Motor$ 400）（Beginning$1,000）（$200）（Cash $1,085）（Profit $110）（$600）（A/Receivable$150）（Drawing $75）Day 12 Assets （Inventory $ 200） = Capital + Liabilities（ Motor$ 400）（Beginning$1,000）（$200）（Cash $1,055）（Profit $80 ）（$600）（A/Receivable$150）（Drawing $75）AvonStatement of Financial Position as at end of Day 12$ $ Non – current assetsMotor Van 400 Current assetsInventory 200Trade receivables 150Cash in hand 1,0551,405 Total assets 1,805$ $ Capital accountBalance at Day 1 1,000Add net profit for the period 80Less: Drawing for year （75）1,005Non – current liabilities 600Current liabilitiesPayable 200Total 1,805AvonIncome statement for the period ended at Day 12$ $Sales revenue550Opening inventory 0Purchases 600Less: Closing inventory （200）Cost of sales （400）Gross profit150Less: Expensesrent 40insurance 30（70）Net profit80Session 3 Double entry bookkeeping☆The duality concept and double entry bookkeepingDuality concept: each and every transaction has a double effect on the business and the accounting equations.（A= C + L）Rules of double entry bookkeeping:● Each time a trans action is recorded, both effects must be taken into account.● These two effects are equal and opposite such that the accounting equation will always prove correct.Assets – Liabilities = Capital● Traditionally, one effect is referred to as the debi t side （ Dr.） and the other as the credit side of the entry （Cr.）☆Ledger accounts, debits and creditsLedger account:● transactions are recorded in the relevant ledger accounts. There is a ledgeraccount for each asset, liability, revenue and ex penses’ item, and for the owner’scapital.● Each account has two sides: the debit and credit sides.● The duality concept means that each transaction will affect two ledger accounts● One account will be debited and the other credited● Whether an entry is to debit or credit side of an account depend on the types of account and the transaction.☆IN ARRIVING AT RULE FOR DEBIT AND CREDIT, AN ASSUMPTION ISMADE THAT ASSETS ARE OF A DEBIT NATURE.☆Debit entries record Credit entries recordIncrease in Increase inExpense LiabilityAsset IncomeDrawings CapitalRules: treat the transactions as if all performed by cash.（Cash in--- Debit; Cash out --- Credit）Using T- accountT-accounts are frequently used to simplify the thought process behind recording complex transactions. Using T-accounts, the accountant or bookkeeper can analyze the effects to individual accounts and the impact the transactions have on account balances.Steps to record a transaction:1.Identify the two items that are affected.2.Consider whether they are being increased of decreased.3.Decide whether each account should be debited or credited.4.Check that a debit entry and a credit entry have been made and they are both for the same account.☆Recording cash transactionsCash transactions:Payment is made or received immediately.Cheque payments or receipts are classed as cash transactions.Double entry involves the bank ledger:A debit entry is where funds are receivedA credit entry is where funds are paid out.Example: Show the following transactions in ledger accounts:1.Kamran pays $80 for rent by cheque.2.Kamran sells goods for $230 cash which he banks.3.He then takes $70 out of the business for his personal living expenses.4.Kamran sells more goods for cash, receiving $3,400Solution:1.Dr. Rent expense 80Cr. Cash in bank 802.Dr. Cash in bank 230Cr. Sales 2303.Dr. Drawing 70Cr. Cash in bank 704.Dr. Cash in bank 3,400Cr. Sales 3,400。
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。
F3-Chapter 1
ACCA ACCA 特许公认会计师公会F3-Financial Accountting主讲老师：Martin Wang一、课程介绍总共26章，财务会计的入门课程，全面讲解财务会计的理念与基础知识。
后续课程有F7&P2。
一、课程介绍二、考试介绍时间：2014年6月10日下午15点考试：2小时形式：全英文，选择题（每题2分），50分及格 2013年12月考试通过率：57%备考时间：14周授课计划：6+2复习计划：。
三、学习方法建议1、课后复习2、相关习题3、制定好学习及复习计划，打好基础，前紧后松不慌张。
4、考前模拟，练好考试状态；考试时仔细审题章节目录CONTENTS PAGE02 The main financial statements 03 Nature of FR Chapter1 Context & purposes of FR01 The purpose of financial reporting04 Users 05 Governance一、学习目标•Define financial reporting and understand the nature, principles and scope of financial reporting.•Identify and define the different business entities of: sole trader, partnership and limited liability company and recognise the legal differences between them. •Identify the advantages and disadvantages of operating as each of the three types of business entity.•Identify the users of financial statements and state and differentiate between their information needs.•Understand and identify the purpose of each of the main financial statements. •Define and identify assets, liabilities, equity, revenue and expenses.一、学习目标(Continued)•Explain what is meant by governance specifically in the context of the preparation of financial statements.•Describe the duties and responsibilities of directors and other parties covering the preparation of financial statements.二、知识结构第1章What is a business?•A business of whatever size or nature exist to make a profit.Types of business entity•Sole traders – refers to ownership, sole traders can have employees •Partnerships– two or more people working together to earn profits •Limited liability company – owners have liability limited to the amount they pay for their shares•A limited liability company has a separate legal identity from its owners. •Advantages and disadvantages of the above types of businesses.•Financial reporting is a way of recording, analysing and summarising financial data.•Financial data is the name given to the actual transactions carried out by a business eg sales of goods.•Financial data is recorded in the book's of prime entry. •Transactions are analysed in the books of prime entry and the totals are posted to the ledger accounts.•The transactions are summarised in the financial statements.认识财务报表：资产负债表认识财务报表：利润表•Asset = Liability + Equity•Sales revenue – Cost= Profit•Closing equity=opening equity+sales-cost(expense) •Asset+cost(expense)=Liability + Equity+sales•The statement of financial position is a list of all the assets owned and all the liabilities owed by a business at a particular date.•An asset is a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity.•A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.•Equity is the residual interest in the assets of the entity after deducting all its liabilities.—Always headed ‘as at’, for the date of the statement of financial position.—Non-current assets - assets held and used in the business over the long-term (i.e. more than one year).—Current assets - not non-current assets! Conventionally listed in increasing order of liquidity (i.e. closeness of assets to cash).The statement of financial position is a snapshot of the business at one point in time.•An income statement is a record of income generated and expenditure incurred over a given period.•Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.•Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants.An income statement for a sole trader will have the following key features:— Headed up with the period for which the income and expenses are being included.— The top part is the trading account which records sales, less cost of sales, to arrive at the gross profit.— Expenses (rent, electricity, wages and salaries etc) are deducted from the gross profit to arrive at the profit for the year.Profit is the excess of total income over total expenditure.Users of Financial Statements •Managers of the company •Shareholders of the company •Trade contacts•Providers of finance to the company •Taxation authorities •Employees of the company •Financial analysts and advisors •Government and their agencies •The publicFinancial accounting and management accounting•Financial accounting and management accounting are different: •Financial Accounting is mainly a method of reporting the financial performance and financial position of a business.•Management Accounting is a mgt info sys which analyses data to provide info asa basis for managerial action.GovernanceThe system by which companies and other entities are directed and controlled .DirectorsMain aim – to create wealth for shareholders.Have a duty of care to show reasonable competence; may have to indemnify the company against loss caused by their negligence.Are in a fiduciary position in relation to the company which means that they must act honestly in what they consider to be the best interests of the company and in good faith.Are responsible for the preparation of the financial statements of the company.让我们一起为明天拼搏……感谢您选择高顿财经. 本章结束！。
ACCA考试《F3财务会计》讲义辅导22
ACCA考试《F3财务会计》讲义辅导22本文由高顿ACCA整理发布，转载请注明出处15.3 Reconstruction of financial statementsWhere limited financial information has been kept, it is possible to reconstruct the financial statements in full.The technique:●Use of ledger accounts to find a balancing figure●Use of cost structure (ratios)Using ledger accounts to find missing figures (the balancing figure approach)It is used in Ledger accounts: i.e.- Receivables- Payables- Cash at bank(hand)to find missing figures in the relevant ledger account factors.●Sales(Receivables) ledger control accountExample:Suppose that opening receivables for B Rubble’s business are $30,000. There have been total receipts from customers of $55,000 of which $15,000 relates to cash sales and $40,000 relates to receipts from receivables. Discounts allowed in the year totaled $3,000 and closing receivables were $37,000.What are total sales for the year?A.$65,000B.$50,000C.$47,000D.$62,000Solution: is ASales = Credit sales + Cash sales= 50,000 + 15,000= 65,000●Purchase (payables) ledger control accountThe opening payables of Dick Dastard-Lee’s business are $15,000. Total payments made to suppliers during the year were $14,000. Discounts received were $500 and closing payables were $13,000.What are total purchases for the year?A.$16,500B.$16,000C.$12,000D.$12,500Solution is D●Cash in hand (bank) accountOn Jan 1 20x9, Simon’s bank account is overdrawn by $1,367. Payments in the year totaled$8,536 and on 31 December the closing balance is $2,227. What are total receipts for the year?A.12,900B.14,900C.13,100D.12,13000:22:54.Solution is DUsing cost structure to find missing figuresIn some instances insufficient information is given to reconstruct both control accounts in full.Two types of cost structure may be used:●Gross profit margin●Mark-upGross profit can be expressed as a percentage of either sales or cost of sales:●Gross profit margin = (Gross profit/ sales) * 100%●Mark up = ( Gross profit / COGS) *100%Example 1:Pad has sales of $1,000, Cost of Sales is 800, Gross profit is 200.The gross profit margin is 200/1000 = 20%The mark up is 200/800 = 25%Example 2:Jack Spratt provides the following information about his business: Margin20%Sales$100,000Opening inventory$10,000Purchases$82,000Closing inventory after fire$3,000What is the cost of inventory lost in the fire?A.$12,000B.$9,000C.$69,000D.$5,667Solution: B(Sales – COGS)/ Sales = 20%(100,000 – COGS)/100,000 = 20%COGS = 80,000Opening Inventory + Purchase – Closing Inventory = COGS10,000 + 82,000 – Closing inventory = 80,000Closing inventory = 12,00012,000-3,000= 9,000更多ACCA资讯请关注高顿ACCA官网：。
acca教材bpp版什么意思
acca教材bpp版什么意思
2018年09月18日
2019ACCA备考资料财务英语入门历年真题答案 2019考纲白皮书 2019考前冲刺资料高顿内部名师讲义高顿内部在线题库
对与ACCA来说，都是教材出版机构。
BPP以详细见称,BPP教材是全球ACCA使用最多的版本，通俗易懂，比较适合新老学员自学，ACCA学员以看BPP课本及精简版讲义为主。
同时但国内基本上所有的高校ACCA专业也是使用的BPP版教材，因为审计署买下了BPP教材在中国的版权，并由华中科技大学出版社出版，并且比之FTC版教材价格也有优势,每个点都讲解得很细。
ACCA教材BPP版本主要适合于英语水平一般的，理解能力稍微弱的或者是初学者等。
但是ACCA教材BPP版本比较多，有时候讲得也很啰嗦。
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ACCAF3
ACCA Paper F3 常见考试试题及难点解析全文已经发表于《中国审计报》2009,.12.16，转载请注明出处。
F3 Financial Accounting是ACCA考试中会计的一门入门课程，这门课程主要侧重于介绍财务会计的一些基础知识，基本的目标就是要求学员熟练掌握复式记账法，并能针对不同组织形式的企业编制基本的财务报表。
F3的主要内容可以分为以下几个部分：在学习F3课程时，由于大部分学员没有会计背景知识，或者仅有国内会计学原理的基础知识，但对西方会计学没有了解，因而建议在学习的时候把握以下基本指导思想：第一，在理解中学习。
西方的考试更侧重于检验学员对知识点的理解而不是死记硬背，因而学员在学习中，一定要理解财务会计的基本原则和基础知识。
多做练习，包括课本上的练习、练习册上的练习以及一些自测题，这可以帮助学员加强对财务会计基本内容的理解和应用。
第二，在比较中学习。
中西方在教材编写上、问题表述上都有一定的差异，例如西方教材一般采用发散式的思维来进行讲述，而中式教材一般采用收敛式思维。
一直在中式教育中成长的学员在初次接触ACCA西方教材时，往往会有一定程度的不适应。
此外，有些学员在考F3之前可能已经学过国内的会计学原理课程，中西方所采用的会计基本原则没有任何实质上的差异，但是在具体业务处理上，中西方却存在很多差异。
比如我国有统一的会计科目名称，但西方没有统一会计科目名称，同一个会计科目可能在不同的课本上，甚至在同一个课本上采用不同的称呼，这势必增加了初学者的困难。
在比较中学习，要求学员应该多阅读，尽快熟悉西方常用的会计科目名称，以及对同一个问题的不同表述方式。
第三，在交流中学习。
目前已经有很多专门的ACCA考试论坛以及QQ群或者培训班，参加交流可以促进学员对课程内容的进一步理解，也可以帮助学员澄清一些知识误区。
下面以一些考试中的常见题型和失分率较高的试题来讲解一下答题技巧和思路。
1. Johnsons use the imprest method of accounting for petty cash. The petty cash was counted and there was $57.22 in hand. The following petty cash slips were found for the following: （June_2008, 2 Marks）$Stamps 16.35Sale of goods to staff 12.00Coffee and tea purchase 18.23Birthday cards for staff 20.20What is Johnsons’ imprest amount?A $124B $100C $112D $80答案：B。
ACCA考试《F3财务会计》辅导资料9
ACCA考试《F3财务会计》辅导资料9本文由高顿ACCA整理发布，转载请注明出处Session 5 Sales tax & DiscountsMain Contents:1.General principles of sales tax2.Calculation of sales tax3.Accounting treatment for sales tax4.Trade Discount5.Settlement Discount5.1Principles of sales tax● Sales tax is a form of indirect tax● Sales tax is charged on purchases(input tax) and sales(output tax).● Sales tax is excluded from the reported sales and purchases of the business.● Periodically busi ness pay the sales tax to the tax authorities● If output tax exceeds input tax, the business pays the excess to the tax authorities● If input tax exceeds output tax, the business is repaid the excess by the tax authorities● Sales tax is some times called value added tax (VAT) or goods and service tax● Sales tax is charged on most goods and services.5.2 Calculation of sales tax5.3 Accounting entries for sales taxThe usual bookkeeping entries for purchases and sales are only slightly amended by sales tax, the sales tax accounts is areceivable or payable account with the tax authorities.● Input sales tax: sales tax on purchases.Dr.Purchases Cost excluding sales tax( net cost)Dr.Sales tax (recoverable) sales taxCr.Payables/cash cost including sales tax (gross cost)● Output sales tax: sales tax on sales.Dr.Receivables/ Cash Price including sales tax( gross selling price)Cr.Sales- sales price excluding sales tax (net selling price)Cr.Sales tax (payable)● Payment of sales tax- if output tax exceeds input tax, a payment must be made to the tax authorities.Dr.Sales tax amount paidCr.Cash paid- if input tax exceeds output tax, there will be receipt from the tax authorities.Dr.Cash amount receivedCr.Sales tax amount received5.4 Trade discount:● A discount given for ordering in large quantities or as an incentive for regular customers.● Merely a reduction in the selling price of goods at the point o f sale. (promotion price)● The transaction is initially recorded at the discounted price.Example:Lucy is a wholesaler of electronic goods. Tom, her regular customer, wishes to order 15 sets of VCD players. The list price is $250 per set. On account of their close business relationship. Lucy offers a 5% trade discount.In Lucy’s books:Credit sales $3,562.50In Tom’s books:Credit purchases $3,562.50Cash discounts are given to encourage trade receivables to settle their debts before the credit term expires.5.5 Settlement discount:● A discount given for early payment of a debt i.e. within a stated period of time● The transaction is initially recorded at a full price. If the discount is taken, this is accounted for when the debt is settled.Discount allowed:● A business may give its customer a discount – known as Discount allowedDr. Discount allowed (expense)xCr. Receivables xDiscount received:● A business may receive a d iscount from a supplier – known as Discount received.Dr. Payables XCr. Discount received (income)XExample:On 1 May 20x1, Lucy sells 10 sets of color TV to Victor at a price of $600 per set. The term of sales states that Victor is given 30 days ( i.e. due date is 31 May 2001) to settle the debt. If Victor pays on or before 11 May 2001, a 2% cash discount will be granted.(a)Case 1: Victor takes advantages of the cash discount and pays on 11 May 2001.in Victor’s books:Dr. Trade payables$6,000Cr. Bank$5,880Discount received$120in Lucy’s books:Dr. Bank$5,880Discount allowed$120Cr. Debtor$6,000in this case, the discount allowed to Victor is Lucy’s selling expense.(b)Case 2: Victor pays on 31 May 2001In Victor’s books:Dr. Trade payables$6,000Cr. Bank$6,000In Lucy’s books:Dr. Bank$6,000Cr. Trade receivables$6,000How to deal with a case with sales tax and discount at the same time?Example:Mountain sells goods on credit to Hill. Hill receives a 10% trade discount from Mountain and a further 5% settlement discount if goods are paid for within 14 days. Hill bought goods with a list price of 200,000 from Mountain. Sales tax is at 17.5%What amount should be included in Mountain’s receivables ledger for this transaction?A: $ 235,000B: $211,500C: $200,925D: $209,925Solution: DList price:Trade discountSales tax(17.5% x 95% x 180,000)更多ACCA资讯请关注高顿ACCA官网：。
ACCA考试《F3财务会计》讲义辅导34
ACCA考试《F3财务会计》讲义辅导34本文由高顿ACCA整理发布，转载请注明出处Session 18 Consolidated financial statementMain Contents:1. Introduction to group accounting2. Consolidated statement of financial position3. Consolidated statement of comprehensive income4. Associates18.1 Introduction to group accountingWhat is a group?Everything entity is a separate legal entity. Each one is required to prepare its own financial statements that will provide useful information for making economic decisions. However, sometimes a number of entities (known as subsidiaries ) will operate under the control of another entity (known as the parent). Together they form a group, and the group operates as a single economic entity.Definitions:● Parent – is an entity that has one or more subsidiaries.● Subsidiary – is an entity that is controlled by another entity. ( known as the parent.)● Control - is the power to govern the financial and operating policies of an entity so as toobtain benefits from its activities.● Consolidated- From the legal point, the results of a group must be presented as a whole ( consolidated) Consolidation will be defined more formally later in the chapter. Basically, it means Presenting the results of a group of companies as if they were a single company.● Acquisition method: All groups are now consolidated using the acquisition method. This “freezes” the pre-acquisition reserves of subsidiaries. This means that the group’s equity will be less than the sum of the individual companies’ equity. As a result, groups appear to be more highly geared than their constituent companies.Accounting issuesIAS 27 states that control can usually be assumed to exist when the parent owns more than half ( i.e. over 50%) of the voting power of an entity or(a)The parent has power over more than 50% of voting rights by virtue of agreement with other investors.(b)The parent has power to govern the financial and operating policies of the entity byStatute or under an agreement.(c )The parent has the power to appoint or remove a majority of members of the board ofdirectors.(d)The parent has power to cast a majority of votes at meetings of the board of directors.The single-entity conceptBusiness combinations consolidate the results and net assets of group members so as to display the group’s affairs as those of a single economic entity. As already mentioned, this reflected, this conflict更多ACCA资讯请关注高顿ACCA官网：。
ACCAF1-F3内容简介
关于ACCA考试课程，很多acca学员的了解可能仅仅局限于考试科目的名称。
但是每科讲的主要内容，以及各科之间的联系体现在哪里，小编在这里就给大家详细的介绍一下吧。
这些直接关系到acca备考和考试的顺序安排。
先以F1-F3的考试科目为例;ACCA F1所有16科的浓缩精华，每科的知识都提到，也是ACCA所有科目的最基础的课程，对英语能力差者是补充英语词汇的好机会，也是顺利通过后面其他科目(尤其P段科目)的必学科目。
属于文字类科目。
ACCA F2F5的基础，F5又是P5的基础，计算题和论述题的混合搭配的科目。
这条线路，ACCA 主要锻炼学员在成本会计、管理会计以及业绩管理领域对现象的表述能力、发现问题的能力、分析问题以及解决能力，逐渐加大难度。
到P5时，ACCA认为您已经是财务经理或CFO，已经具备独立决定能力，因此论述部分比重加大。
为了顺利通过P5这门P段选修课当中比较难考过的科目，从一开始就要把F2和F5的每个知识点要牢固掌握。
F2也是积累成本会计类英语词汇的好机会，建议每个生词都要掌握好。
ACCA F3F7的基础，F7又是P2的基础，计算题和论述题的混合搭配的科目。
这条线路，ACCA 主要锻炼学员在财务会计的借贷入账(F3)到报表的编制(F7)以及各个准则的具体应用以及母子公司合并报表(合并资产负债表、合并利润表、合并现金流量表、合并股东权益变动表)的编制技巧，掌握报表内部逻辑关系等，对现象的会计处理能力(用哪个准则怎么处理)、对现象的表述能力、熟练度、发现问题的能力和分析问题能力，因此到P2时注意锻炼手动编辑各种财务报表的速度和熟练度以及准确度。
F3也是积累财务会计类英语词汇的好机会，建议每个生词都要掌握好。
X。
F3-Chapter 2
ACCA ACCA 特许公认会计师公会F3-Financial Accountting主讲老师：Martin Wang章节目录CONTENTS PAGE Chapter2 The regulatory framework01 The regulatory system02 IASB一、学习目标—Understand the role of the regulatory system including the roles of the — International Financial Reporting Standards Foundation (IFRSF) — International Accounting Standards Board (IASB)— International Financial Reporting Standards Advisory Council (IFRS AC)— International Financial Reporting Standards InterpretationsCommittee (IFRS IC)—Understand the role of International Financial Reporting Standards (IFRS)二、知识结构Introduction•Financial statements are produced by an entity's managers in order to show its owners how the entity has performed over a period of time. •Company financial statements particularly need to show a true and fair view.•This means a system of regulation is necessary to ensure that financial statements are produced to a high standard and are comparable across different companies.Influences upon financial accounting•National law - form and content of accounts may be regulated by national legislation. ‘Fair presentation’.•Accounting standards - IASB produces standards.•Accounting concepts and individual judgement can lead to subjectivity; accounting standards developed to address subjectivity.•GAAP - drawn from: local company law, accounting standards, statutory requirements in other countries and stock exchanges•Other international issuesWhat is the role of the International Financial Reporting Standards Foundation?A To appoint members of the IASBB To advise the IASB on new accounting standards they should considerissuing.C To give guidance to businesses regarding to how to apply accountingstandards in their financial statementsD To issue International Financial Reporting StandardsWhich of the following bodies is involved is trying to achieve convergence of global accounting standards?A the IASBB the IFRS ICC the IFRSFD the IFRS ACAccounting standards are prepared by:A t he IASBB the IFRS FoundationC the IAASBD t he accounting bodies of each countryWhich of the following best describes the role of the International Financial Reporting Standards Interpretations Committee?A I ssues International Financial Reporting StandardsB Provides advice on the development of standardsC Interprets International Financial Reporting StandardsD I nvestigates listed companies to ensure they comply with International Financial Reporting Standards•IASB•The IASB develops International Financial Reporting Standards (IFRSs) •The parent entity of the IASB is the IFRS Foundation.•The main objectives of the IFRS Foundation are to:— develop a single set of high quality, understandable, enforceableand globally accepted IFRSs through standard-setting body IASB — promote use and rigorous application of these standards— take account of the needs of emerging economies and SMEs— bring about convergence of national accounting standards and IFRSs to high quality solutions.让我们一起为明天拼搏……感谢您选择高顿财经. 本章结束！。