ACCA F 知识要点汇总 精简版
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Standard Content IAS2 Inventory
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
cost=20, Payment billing=70, Cash received=68 解答：POC=60/(60+20)=75%,profit=(100‐60‐
1) Cost basis ‐ 到目前为 liability)
Workings
Deemed Cost: 1) FIFO 2) AVCO
Entry
步骤：
1) 结转收入：Dr GADFC, Cr Revenue
POC确认‐看公司policy:
2) 开票给客户：Dr T/R, Cr GADFC 3) 实际收款：Dr Bank, Cr T/R * 负的GADFC表示GADTC(gross amount due to customer,属于
* 只有开工‐完工时期产生的Borrowing cost可以资本化
△
* 停工期间，Borrowing cost不可资本化
秋54课时
* 其他投资收入(BC资本化期间)，抵扣资本化的Borrowing cost
△
秋复习课4
When the Carrying value
★
≦Recoverable amount, * 适用于PPE,I/A,I/P等NCA
2) After R: Cost Model or Revaluation Model
P&L
* Cost Model: book value ‐ depreciation
‐‐‐‐‐‐‐‐
* Revaluation Model: profit→OCI; loss→P&L
X
1) At R: Dr PPE, Cr OUFL.
1)Probable ‐ Provision 的金额‐它自己可偿还的金额)
* Provision具体事项要以Provision Table的形式在
2)Possible ‐ CL ‐ disclose 3) Law suit ‐ 按照solicitor意见取最有可能的情况来判断，以此 Notes披露。
1) Current Tax ★ 2) Deferred Tax (caused by
tax base & time difference)
* 由Revaluation引起的DT,可以抵扣在OCI * Deferred Tax asset(如果去年多计提，现值为负债务） * Current Tax asset(如果去年多计提，现值为负债务）
处理，多支付部分视作FC。
Cr T/R
80, defer income
5) Factorying ‐ 保理 ‐ 将应收账款以一定价格转移给保理商。如
16.67, Cr revenue
1) Spread the grand over the useful economic lift of the asset
IAS12 Income Tax IAS16 PPE IAS17 Lease
Key Definition ★ 1) Asset held for sale
2) Control & benefit+ √ √
★
Recognition
Measurement
1) Probable 2) MR Key: Present Location & Present Condition
X ‐ Dr PPE, Cr Bank or T/P or ... (X) ‐ Cr PPE, Dr P&L
来N年总投入的折现值（需要考虑资本的时间价值），然后每 Disposal
(X) ‐ Cr PPE, Dr Bank, Dr/Cr P&L
年计提$/N年（有点类似按揭贷款）。
Revaluation X/(X) ‐ Dr/Cr PPE, Dr/Cr OCI or
2) Administrative
1) Probable 2) MR Key: Present Location & Present Condition
★
融资租赁‐accounting treatment & disclosure of
实质很像借钱买PPE
assets held unver lease. (Substance over form)
3)Remote ‐ Do nothing 评估probable,possible&remote并确认是否在财报计提或notes A,B,C,D事项各自对应的Provision及其movement
4)Contingent asset ‐ 处理 披露。
需要一个个列清楚：期初值计提多少，还了多
比liability降一个等级 4) Environment provision,参见PPE处理
R/E * Impairment>positive G/W,则G/W清零，
1) Present obligation ★ 2) Probable outflow
3) Reliable estimate
1) Warranty ‐ Expected Value (1000x10%+2000x20%+0x70%)
IAS23 Borrowing Cost IAS33 EPS (earnings per share) IAS36 Impairment
IAS37
Provision, Contingent liability, Contingent asset
IAS38 Intangiable Asset
IAS40 Investment Property IAS41 Agriculture
* 当某事项消除时，为该事项计提的Provision要
2) Guarantee ‐ a)担保的公司经营好‐Remote; b)担保的公司经营 清零。例如：Provision=100，实际支付=70，
不善‐Possible;c)担保的公司快破产了‐Probable(Provision=担保 Provision=100要消除，30计入P&L.
DT CT
DT relating to revaluation
X1 X2 ‐‐‐‐‐‐‐‐ X1+X2 (X3) ‐‐‐‐‐‐‐‐ X1+X2‐X3
Dr IT X1+X2‐X3 OCI X3
Cr CT X1 Cr DT X2
Asset held for use: ★ 1) Manufacturing
*** 不能可靠计量成本的，则不能计提任何利润，COS按实际 70
数值，Revenue=COS,无PL。
Cash received=68→Dr Cash 68, Cr T/R 68
** 假设第一年盈利，第二年重复第一年的步骤；
** 假设第一年亏损，第二年不用再确认新的loss，CC直接转到
资金流向: Bank→Plant Plant→CC CC→GADFC GADFC+Profit→T/R T/R→Bank
1) At R: HC= Price+DAC+Removing+Borrowing cost(IAS23)
Opening Balance X
DAC=delivery,installation,testing,professional fee...
Addition
Removing=Dr PPE, Cr Environmental Provision.该金额为预计未 Depreciation
止花费多少/预算总成本 * 题目信息Extract from SOPL & SOFP
2) Sales value basis ‐ 目前 *** MR预计是赚：Profit按POC计入GADFC
为止造价多少/合同造价 *** MR预计是亏：Loss全额计入GADFC(Revenue=POC*合同，
3) Physically basis
惠券，第二次使用 20优惠券 第一次：Dr cash
例：已经运到客户仓库，但物权属于我们的，客户可退货 COS 18.
100, Cr revenue
的，属于Consignment Inventory)分录需要把Consignment
4) Dr Inventory 7, Cr COS 7; Dr Revenue 10, Cr 83.33, Cr defer
△பைடு நூலகம்
2) Deduct the grand from the cost of the NCA that it finances
3) Disclose a contingent liability when the grand may be required
to be repaid ‐ deferred income
Policy转变：1)会改变报 告呈现形式；2)需要追 溯，改变过往报告保持
1) At R: HC= Price/production cost + Carrige inwards Production cost = DM,DL,depreciation,factory supervisors wage,storage(RM,WIP)... Based on normal capacity→normal/standard costing 2) After R: NRV(FV less cost to sell) 举例： Accounting Policy: 1) FIFO or AVCO; 2) Cost model or FV model Accounting estimate: 折旧年限从10年改为5年
FA&FL融资过来现金，Leasing融资过来PPE
* 同IAS16，直线折旧，折旧年限=lower of 租赁年限 & 可使用 * 第一笔付款是还款，不能抵扣成本。是为了
年限
让每年还款凑整，否则分期付款数字比较复杂
2) After R: 小草理论，同FA&FL
。
IAS18 Revenue
IAS20 Government Grant
1)Transfer of significant risks and rewards of ownership ★ 2)No more control over goods sold 3)Probable that debt will be repaid
4)Revenue amount MR 5)Transaction costs MR
Inventory折回来.
Borrowings 10; Dr FC 0.5, Cr Borrowings 0.5.
income 16.67
4) Sale & Repurchase ‐ 谈好回购的销售，作为Loan/Borrowings 5) 如果收账风险转移，则Dr Bank 8.7, Dr AE 1.3, 第二次：Dr cash
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
cost=20, Payment billing=70, Cash received=68 解答：POC=60/(60+20)=75%,profit=(100‐60‐
1) Cost basis ‐ 到目前为 liability)
Workings
Deemed Cost: 1) FIFO 2) AVCO
Entry
步骤：
1) 结转收入：Dr GADFC, Cr Revenue
POC确认‐看公司policy:
2) 开票给客户：Dr T/R, Cr GADFC 3) 实际收款：Dr Bank, Cr T/R * 负的GADFC表示GADTC(gross amount due to customer,属于
* 只有开工‐完工时期产生的Borrowing cost可以资本化
△
* 停工期间，Borrowing cost不可资本化
秋54课时
* 其他投资收入(BC资本化期间)，抵扣资本化的Borrowing cost
△
秋复习课4
When the Carrying value
★
≦Recoverable amount, * 适用于PPE,I/A,I/P等NCA
2) After R: Cost Model or Revaluation Model
P&L
* Cost Model: book value ‐ depreciation
‐‐‐‐‐‐‐‐
* Revaluation Model: profit→OCI; loss→P&L
X
1) At R: Dr PPE, Cr OUFL.
1)Probable ‐ Provision 的金额‐它自己可偿还的金额)
* Provision具体事项要以Provision Table的形式在
2)Possible ‐ CL ‐ disclose 3) Law suit ‐ 按照solicitor意见取最有可能的情况来判断，以此 Notes披露。
1) Current Tax ★ 2) Deferred Tax (caused by
tax base & time difference)
* 由Revaluation引起的DT,可以抵扣在OCI * Deferred Tax asset(如果去年多计提，现值为负债务） * Current Tax asset(如果去年多计提，现值为负债务）
处理，多支付部分视作FC。
Cr T/R
80, defer income
5) Factorying ‐ 保理 ‐ 将应收账款以一定价格转移给保理商。如
16.67, Cr revenue
1) Spread the grand over the useful economic lift of the asset
IAS12 Income Tax IAS16 PPE IAS17 Lease
Key Definition ★ 1) Asset held for sale
2) Control & benefit+ √ √
★
Recognition
Measurement
1) Probable 2) MR Key: Present Location & Present Condition
X ‐ Dr PPE, Cr Bank or T/P or ... (X) ‐ Cr PPE, Dr P&L
来N年总投入的折现值（需要考虑资本的时间价值），然后每 Disposal
(X) ‐ Cr PPE, Dr Bank, Dr/Cr P&L
年计提$/N年（有点类似按揭贷款）。
Revaluation X/(X) ‐ Dr/Cr PPE, Dr/Cr OCI or
2) Administrative
1) Probable 2) MR Key: Present Location & Present Condition
★
融资租赁‐accounting treatment & disclosure of
实质很像借钱买PPE
assets held unver lease. (Substance over form)
3)Remote ‐ Do nothing 评估probable,possible&remote并确认是否在财报计提或notes A,B,C,D事项各自对应的Provision及其movement
4)Contingent asset ‐ 处理 披露。
需要一个个列清楚：期初值计提多少，还了多
比liability降一个等级 4) Environment provision,参见PPE处理
R/E * Impairment>positive G/W,则G/W清零，
1) Present obligation ★ 2) Probable outflow
3) Reliable estimate
1) Warranty ‐ Expected Value (1000x10%+2000x20%+0x70%)
IAS23 Borrowing Cost IAS33 EPS (earnings per share) IAS36 Impairment
IAS37
Provision, Contingent liability, Contingent asset
IAS38 Intangiable Asset
IAS40 Investment Property IAS41 Agriculture
* 当某事项消除时，为该事项计提的Provision要
2) Guarantee ‐ a)担保的公司经营好‐Remote; b)担保的公司经营 清零。例如：Provision=100，实际支付=70，
不善‐Possible;c)担保的公司快破产了‐Probable(Provision=担保 Provision=100要消除，30计入P&L.
DT CT
DT relating to revaluation
X1 X2 ‐‐‐‐‐‐‐‐ X1+X2 (X3) ‐‐‐‐‐‐‐‐ X1+X2‐X3
Dr IT X1+X2‐X3 OCI X3
Cr CT X1 Cr DT X2
Asset held for use: ★ 1) Manufacturing
*** 不能可靠计量成本的，则不能计提任何利润，COS按实际 70
数值，Revenue=COS,无PL。
Cash received=68→Dr Cash 68, Cr T/R 68
** 假设第一年盈利，第二年重复第一年的步骤；
** 假设第一年亏损，第二年不用再确认新的loss，CC直接转到
资金流向: Bank→Plant Plant→CC CC→GADFC GADFC+Profit→T/R T/R→Bank
1) At R: HC= Price+DAC+Removing+Borrowing cost(IAS23)
Opening Balance X
DAC=delivery,installation,testing,professional fee...
Addition
Removing=Dr PPE, Cr Environmental Provision.该金额为预计未 Depreciation
止花费多少/预算总成本 * 题目信息Extract from SOPL & SOFP
2) Sales value basis ‐ 目前 *** MR预计是赚：Profit按POC计入GADFC
为止造价多少/合同造价 *** MR预计是亏：Loss全额计入GADFC(Revenue=POC*合同，
3) Physically basis
惠券，第二次使用 20优惠券 第一次：Dr cash
例：已经运到客户仓库，但物权属于我们的，客户可退货 COS 18.
100, Cr revenue
的，属于Consignment Inventory)分录需要把Consignment
4) Dr Inventory 7, Cr COS 7; Dr Revenue 10, Cr 83.33, Cr defer
△பைடு நூலகம்
2) Deduct the grand from the cost of the NCA that it finances
3) Disclose a contingent liability when the grand may be required
to be repaid ‐ deferred income
Policy转变：1)会改变报 告呈现形式；2)需要追 溯，改变过往报告保持
1) At R: HC= Price/production cost + Carrige inwards Production cost = DM,DL,depreciation,factory supervisors wage,storage(RM,WIP)... Based on normal capacity→normal/standard costing 2) After R: NRV(FV less cost to sell) 举例： Accounting Policy: 1) FIFO or AVCO; 2) Cost model or FV model Accounting estimate: 折旧年限从10年改为5年
FA&FL融资过来现金，Leasing融资过来PPE
* 同IAS16，直线折旧，折旧年限=lower of 租赁年限 & 可使用 * 第一笔付款是还款，不能抵扣成本。是为了
年限
让每年还款凑整，否则分期付款数字比较复杂
2) After R: 小草理论，同FA&FL
。
IAS18 Revenue
IAS20 Government Grant
1)Transfer of significant risks and rewards of ownership ★ 2)No more control over goods sold 3)Probable that debt will be repaid
4)Revenue amount MR 5)Transaction costs MR
Inventory折回来.
Borrowings 10; Dr FC 0.5, Cr Borrowings 0.5.
income 16.67
4) Sale & Repurchase ‐ 谈好回购的销售，作为Loan/Borrowings 5) 如果收账风险转移，则Dr Bank 8.7, Dr AE 1.3, 第二次：Dr cash