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1、F3知识点汇总知识点汇总需要识记的知识需要识记的知识vIASBvIFRSv独资、合伙组织的特点及其信息需求独资、合伙组织的特点及其信息需求v有限责任公司的组织特点及信息需求有限责任公司的组织特点及信息需求vUnderlying assumption:持续经营和应计制持续经营和应计制vAccounting concept:会计主体、谨慎性等会计主体、谨慎性等vThe Qualitative characteristic of financial information：四个主要的和其他：四个主要的和其他需要识记的知识需要识记的知识v存货成本的构成和计算存货成本的构成和计算v期后调整事项的会计处理
2、和非调整事项的披露要求期后调整事项的会计处理和非调整事项的披露要求vBonus issue（股票股利即送股）（股票股利即送股）and right issue（配股，股东要拿（配股，股东要拿Cash购买）购买）v经营活动、筹资和投资活动的划分和现金流的计算经营活动、筹资和投资活动的划分和现金流的计算v商誉、合并报表上留存收益的计算商誉、合并报表上留存收益的计算基本会计公式基本会计公式vAssets liabilities=Capital/Equityv Closing Capital-opening capital=Capital introduced+profit drawingsvCost
3、of goods sold=Opening Inventory+purchase+Carriage inwards-closing inventoryvGross profit=SalesCost of goods sold示例示例Wanda keeps no accounting records.The following information is available about her position and transactions for the year ended 31 December 20X4:v$vNet assets at 1 January 20X4 210,000
4、vDrawings during 20X4 48,000vCapital introduced during 20X4 100,000vNet assets at 31 December 20X4 400,000vBased on this information,what was Wandas profit for 20X4?v21-4.8+10+profit=40 profit=13.8基本会计公式基本会计公式vGross profit margin毛利率毛利率=Gross profit/salesvMark-up成本利润率成本利润率=sales-Cost/Cost基本会计公式基本会计公式
5、vBad debts expense=Inrecoverable debts+Specific allowance for doubtful debts+general allowance for doubtful debtsallwance for receivable at the last year endv 基本会计公式基本会计公式v vCash paid to supplier=purchase+opening payables-closing payablesv Cash receipts from customersv=sales+opening receivables-clos
6、ing receivables基本会计公式基本会计公式vWorking Capital=Current assets Current liabilities vCash generated from operations=profit+depreciation/amortization chargeinvestment income+finance cost-/+profit/loss on disposal on non-current assets-/+increase/decrease in working capital 示例示例A businesss bank balance inc
7、reased by$750,000 during its last financial year.During the same period it issued shares of$1 million and repaid a loan note of$750,000.It purchased non-current assets for$200,000 and charged depreciation of$100,000.Working capital(other than the bank balance)increased by$575,000.vWhat was its profi
8、t for the year?v解答解答v来自于经营活动的现金流来自于经营活动的现金流=75-（100-75-20）=70vProfit+10-57.5=70 profit=117.5基本会计公式基本会计公式vGoodwill=Ps investment-(Share capital+share premium at acquisition)-Retained earnings at acquisition-other items under equity at acquisitionv Group retained earnings=Ps R/E+(Ss R/E pre-acq R/E)银行
9、存款调节表的编制银行存款调节表的编制vStanding order 委托付款冲减企业日记账存款委托付款冲减企业日记账存款vDishonored cheque 退票增加企业日记账存款退票增加企业日记账存款vBank charge银行收费冲减企业日记账存款银行收费冲减企业日记账存款vBank interest on deposit银行存款利息增加企业日记账存银行存款利息增加企业日记账存款款vBank interest on overdraft 银行透支利息冲减企业日记账银行透支利息冲减企业日记账存款存款vDirect debit 直接扣款冲减企业日记账存款直接扣款冲减企业日记账存款vDirect
10、credit 直接入账增加企业日记账存款直接入账增加企业日记账存款存货相关计算需要注意的知识细节存货相关计算需要注意的知识细节vCarriage inward 运入运费增加取得存货的购货成本运入运费增加取得存货的购货成本vCarriage outward运出运费计入销售费用运出运费计入销售费用vSales tax销项税和进项税注意是否含税，没有报税的，税销项税和进项税注意是否含税，没有报税的，税收不能抵扣，计入收不能抵扣，计入Purchasev期末存货按可变现价值计价，注意要考虑其对销货成本的影期末存货按可变现价值计价，注意要考虑其对销货成本的影响如书响如书P122v应付账款与购货间的相互转换
11、计算应付账款与购货间的相互转换计算注意注意Purchase returns和和 Purchase discounts/discount received（不影响应付账款的计价，只减少实（不影响应付账款的计价，只减少实际的现金支付和增加收益际的现金支付和增加收益）vDiscount allowed增加费用不影响应收账款的计价增加费用不影响应收账款的计价示例示例vYour payables control account has a balance at 1 October 20X8 of$34,500 credit.During October.credit purchases were$78,
12、400,cash purchases were$2,400 and payments made to suppliers,excluding cash purchases,and after deducting cash discounts of$1,200,were$68,900.Purchase returns were$4,700.vWhat was the closing balance?v34500+78400-68900-1200=38100非流动资产需要注意的知识点非流动资产需要注意的知识点v跨会计期间不同折旧方法对损益的影响：跨会计期间不同折旧方法对损益的影响：Straight
13、 line method reducing balance methodv折旧摊销的本质折旧摊销的本质-成本的分配成本的分配v研发支出的确认条件研发支出的确认条件研究支出研究支出-费用化费用化开发支出开发支出-有条件资本化（哪些条件）有条件资本化（哪些条件）示例：注意英文表达的语气示例：注意英文表达的语气 Which of the following statements about research and development expenditure are correct according to IAS 38 Intangible Assets?vIf certain conditi
14、ons are met,an entity may decide to capitalize development expenditure.vResearch expenditure,other than capital expenditure on research facilities,must be written off as incurred.vCapitalised development expenditure must be amortised over a period.not exceeding 5 years.vCapitalised development expen
15、diture must be disclosed in the statement of financial position under intangible non-current assets.Types of error in accountingvFive frequent types of error Errors of transposition 数字换位错误数字换位错误Errors of omission遗漏错误遗漏错误Errors of principle 会计原则应用错误会计原则应用错误Errors of commission记账错误记账错误Compensating err
16、ors抵消性错误抵消性错误Trial balancevRole of a trial balanceTo test the accuracy of the double entry bookkeeping recordsvErrors that can be detected by a trial balanceErrors of transposition数字换位错误数字换位错误Errors of omission遗漏遗漏Errors of comission记账错误记账错误vOther errors will not be detected by extracting a trial ba
17、lance,but may be spotted by other controls(such as bank or control account reconciliations)The correction of errors vJournal entriesJournal entries are used to correct errors which require both a credit and(an equal)debit adjustment such as errors of ommission用于调整既有贷方又有借用于调整既有贷方又有借方的错误例如遗漏或少计金额错误，或记
18、账方向正确但方的错误例如遗漏或少计金额错误，或记账方向正确但记错账户记错账户vSuspense accountsA Suspense account is used to correct some errors or opened when it is not known immediately where to post an account.注意区分不同会计期间注意区分不同会计期间vDetails of a companys insurance policy are shown below:vPremium for year ended 31 March 20X6 paid April 2
19、0X5$10,800vPremium for year ending 31 March 20X7 paid April 20X6$12,000vWhat figures should be included in the companys financial statements for the year ended 30 June 20X6?v SOCI SOFPv$vA 11,100 9,000 prepayment(Dr)B 11,700 9,000 prepayment(Dr)vC 11,100 9,000 accrual(Cr)D 11,700 9,000 accrual(Cr)v会
20、计期间：会计期间：2005.7.1-2006.630v2005.7.1-2006.3.31保险费保险费10800/12=900*9=8100v2006.4.1-2006.6.3012000/12&3=3000v计入这一会计期间的费用计入这一会计期间的费用=8100+3000=11000v预付款已经确认为费用的部分预付款已经确认为费用的部分12000-3000=9000注意注意F3账户的表达习惯是对应账户账户的表达习惯是对应账户vThe entries in a receivables ledger control account are:v Sales$250,000 v Bank$225,0
21、00v Returns$2,500v Irrecoverable debts$3,000v Returned unpaid cheque$3,500v Contra payables ledger account$4,000vWhat is the balance on the receivables ledger control account?vA$12,000 B$19,000vC$25,000 D$27,000v25-22.5-0.25-0.3-0.4+0.35=19000对应账户的影响对应账户的影响A is a sole trade who does not keep full ac
22、counting records.The following details relate to her transactions with credit customers and suppliers for the year ended 30 November 20X3.v$vTrade receivables,1 December 20X2 130,000vTrade payables,1 December 20X2 60,000vCash received from customers 686,400vCash paid to suppliers 302,800vDiscounts a
23、llowed 1,400vDiscounts received 2,960vIrrecoverable debts 4,160vAmount due from a customer who is also a supplier offset against an amount duevfor goods supplied by him 2,000vTrade receivables,30 November 20X3 181,000vTrade payables,30 November 20X3 84,000提问提问1vBased on the above information,what fi
24、gure should appear in As statement of comprehensive income for the year ended 30 November 20X3 for sales revenue?v解答解答vX-18.1+13-0.14-0.416-0.2=68.64vSale revenue=74.496提问提问2vBased on the above information,what figure should appear in As statement of comprehensive income for the year ended 30 Novemb
25、er 20X3 for purchases?v解答解答vX+6-0.296-0.2-8.4=30.28vX=33.176Events after the reporting periodvAn event，which could be favourable or un favourable,that occus between the balance sheet date and the date that the financial statements are authorized for issue是指资产负债表日至财务报告批准报出日之间发生的是指资产负债表日至财务报告批准报出日之间发生
26、的有利或不利事项。有利或不利事项。v三个相关时点三个相关时点vBalance sheet date/reporting date资产负债表日资产负债表日vAuthorized date 授权报出日授权报出日vIssue date 发布日发布日年末调整事项年末调整事项vInventory valuation 存货计价存货计价vAllowance valuation计提准备计提准备vPrepament,Accruals,Accrued income,and deffered income应计和预付费用，应计和递延收益应计和预付费用，应计和递延收益vBank reconcilation银行存款余额的
27、核对和调节银行存款余额的核对和调节vControl account reconcilation总账与明细账的核对与调节总账与明细账的核对与调节Adjusting event调整事项调整事项vDefinitionsvAn event after the balance sheet date that provided furtherevidence of conditions that existed at the balance sheet.对资产负债表日已经存在的情况提供了新的对资产负债表日已经存在的情况提供了新的或进一步证据的事项。如资产减值的调整，发现以前报表差或进一步证据的事项。如资产
28、减值的调整，发现以前报表差错，诉讼案了结等。错，诉讼案了结等。资产负债表日已存在，在此之后得以证实的事项；资产负债表日已存在，在此之后得以证实的事项；对资产负债表日存在状况编制的财务报表产生重大影响对资产负债表日存在状况编制的财务报表产生重大影响的事项的事项调整事项示例调整事项示例vA valuation of property providing evidence of impairment in value at the reporting periodvSale of inventory held at the end of the reporting period for less t
29、han costvDiscovery of fraud or error affecting the financial statementsvThe insolvency of a customer with a debt owing at the end of the reporting period which is still outstandingNon-adjusting event非调整事项非调整事项vDefinitionsvAn event after the balance sheet date that is indicative of a condition that across after the balance sheet.表明资产负债表日后发生情况的事项。表明资产负债表日后发生情况的事项。如资产负债表日后发生重大诉讼、资产价格发生重大如资产负债表日后发生重大诉讼、资产价格发生重大变化，遭受自然灾害，发行股票、债券变化，遭受自然灾害，发行股票、债券,宣告发放股利宣告发放股利等。等。资产负债表日后才存在或发生的事项；资产负债表日后才存在或发生的事项；该事项虽不影响资产负债表日的存在状况，但若不该事项虽不影响资产负债表日的存在状况，但若不说明将会影响使用者作出正确估计和决策。说明将会影响使用者作出正确估计和决策。