ACCA考试《F3财务会计》辅导资料11
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 F3考试重点归纳 备战ACCA六月考季
中公财经培训网：/ ACCA F3目前已全部实施机考，每次机考由题库随机抽取题目，题库定期更新，知识点覆盖所有章节，也就是考官文章中反复强调的“全面考核”。
ACCA F3考试重点归纳F1、F2和F3作为ACCA的基础学科，考官反复强调，对这三科是“全面考核”。
ACCA都会通过各种方法在考试中尽可能的cover the whole syllabus! 因此，请考生千万不要抱任何的侥幸心理。
当然，尽管是全面考核，也一定会有考核重点。
再次强调一次，F3要进行全面考核，因此我以下提到的所谓“重点”仅指该知识点可能在考试中分值所占比例略高。
1. Control account这部分属于会计循环的考核，结合应收应付款，由于该部分只是仅在F3当中考核，因此必定成为考试中的重点。
2. PPE （也常结合编表题目考核，尤其是与投资行为产生的现金流相结合）IAS16这条准则我就不多说什么了，在F3 、F7中都会重点考核，并且会结合其它一些章节进行考核，比如现金流量表和试算平衡表的改错。
此外，在15分的大题中，必定有一个调整事项是关于PPE的，最常见的就是计提折旧和固定资产重估价，总体分值可以达到10分左右。
3. 公司账这是一个F3与F7衔接的章节，因此，也会有比较多分值涉及到此章内容。
（F3的绝大部分内容都在假设是在给一个sole trader做账，但是在F7中只有公司的概念，就不存在sole trader了）这部分你要重点掌握股票发行的账务处理，可赎回优先股的处理，股利的账务处理，税，所有者权益变动表，这几个大的知识点。
（sole trader与company账务处理的区别实际主要在EQUITY部分，所以这部分大部分的知识点都是围绕权益讲解的）4. 报表编制（独体报表包括四张，损益，资产负债表，所有者权益变动，现金流；合并报表包括两张，合并损益及合并资产负债表）。
acca f3合并报表知识点
acca f3合并报表知识点
ACCA F3合并报表的知识点主要包括以下几个方面：
1. 合并报表的编制：合并报表是反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。
在编制合并报表时，需要将母公司和子公司的财务报表进行合并，并进行相应的调整和抵消。
2. 长期股权投资的处理：长期股权投资是指企业通过投资取得被投资单位的股权，并通过对被投资单位的股权控制来获得收益。
在合并报表中，长期股权投资需要按照权益法或成本法进行核算，并反映在合并资产负债表中。
3. 内部交易的抵消：内部交易是指母公司与子公司之间的交易。
在编制合并报表时，需要对内部交易进行抵消，以避免重复计算收入和成本。
常见的内部交易抵消包括：存货交易、固定资产交易、无形资产交易等。
4. 少数股东权益的处理：少数股东权益是指子公司股东中非控股股东的权益。
在合并报表中，少数股东权益需要单独列示，并反映在合并资产负债表中。
5. 合并现金流量表的编制：合并现金流量表是反映企业集团整体现金流量的财务报表。
在编制合并现金流量表时，需要将母公司和子公司的现金流量表进行合并，并进行相应的调整和抵消。
以上是ACCA F3合并报表的主要知识点，了解这些知识点有助于更好地理
解合并报表的编制方法和原理。
超全ACCA FA(F3) 8-11章知识点总结(三)(干货精选)
超全ACCA FA（F3）8-11章知识点总结（三）（干货精选）ACCA F3是Financial Accounting (FA) 财务会计的简称，主要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。
F3总体来说知识点细碎，考试范围广，要想掌握好F3的知识点，大量的练习是不可少的。
F3的整体难度为2颗星，建议留出一个月时间备考。
小盟君继续为大家分享ACCA F3知识点。
接前两次1-7章知识点，这次分享8-11章。
1. 每期期末算折旧：使用过程中（每期期末算折旧）：Dr : depreciation expenseCr :accumulated depreciation2. 固定资产的处置 :卖出固定资产（固定资产的处置）：Dr : disposal accountCr : non-current assetDr : accumulated depreciationCr : disposalDr : cash/bankCr : disposal accountDr: disposalCr : disposal gain3.市值涨价(土地、房屋)：土地：Dr: land Cr: revaluation surplus房屋：Dr : buildingDr : Accumulated depreciationCr : revaluation surplus4.Capital expenture&Revenue expenture：Capital expenture资本化支出：花出一笔钱的同时要增加一项固定资产；Revenue expenture费用化支出：需要maintain的费用（水费电费……）5.折旧：直线折旧法straight line：dep=(cost-residue value)/years；余额递减法reducing balance line：dep=%（折旧比例）×（cost-RV）；Proportionate depreciation 按比例(大部分是按月出现，记得乘以十二分之月份)；Full year depreciation；考试一般考的是FIFO 和 weight average6.Fair value现值：NBV (net book value)账面净值Revaluation surplus 重估增值=f.v - NBV7.retained earning :每年都会有一笔尚未实现的收益转到retained earningDr : revaluation surplusCr : retained earning8.研究阶段 :花出去的所有钱都计入到SPL中做为exp的一项9.Research&Development&Useful life：Research：expense；Development：expense（满足资本化实点后是capital）；Useful life：amortization（expense）10.Amortization（无形资产的摊销）:不进行摊销时：要每年进行重估；有使用年限时：要用直线法进行摊销11.预付:prepayment 付款期>会计期，属于资产12.预提：accural是current liability 付款期晚于账期13.Accured income收款滞后：Dr：accured income；Cr：bank interest income14.Prepaid income提前收款：Dr：rental income；Cr：prepaid income15.Cash/bank：Cash/bank 永远出现在增加的一边，而结转b/f与SPL永远出现在减少的一方。
ACCA F3考试知识点汇总
2015 年12 月ACCA F3考试知识点汇总☆Types of business entity A 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 personall y 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 con verting their status to limited liability companies.)●Limited Liability Company –a business owned by many people and operated by m any ( though not necessarily the same) people. Companies are owned by shareholders. Sha reholders are also known as members. As a group, they elect the directors who run the b usiness. 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●Sales 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 all owed 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-dat e information for management.Summarizing: the transactions for a period are summarized in order to provide inform ation about the company to interested parties.☆Types of accountingFinancial accounting vs management accountingAccounting reports users include:●Management: Need information about the company’s financial situation as it is curre ntly 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 theris k inherent in, and return provided by, their investments. They need information to help th em determine whether they should buy, hold or sell.●Trade payables/ Suppliers: Suppliers and other trade payables. Suppliers and other tr ade 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 continuanc e 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 wheth er 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 e nterprise, especially when they have a long term involvement with or are dependent on, th e 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 infor mation 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 a bout the stability and profitability of their employers. They are also interested in informati on which enables them to assess the ability of the enterprise to prove remuneration, retire ment 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 busin ess entity and not to the activities of its owner.●The business entity is treated as separate from its owners.☆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 poin t of time. The Vertical format of the SFP: (Statement of Financial Position as at31 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 busines s.A Statement of financial position at the end of the period (Balance Sheet): W Xang Balance Sheet as at December 31 20X6The horizontal format of the SFP: (Statement of Financial Position as at 31 Decembe r 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☆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 netassets. - Each and every transaction that the business makes or enters into has two aspects to it and have a double effect on the business and the accounting equation. This is known as the duality concept.Duality concept: Each and every transaction that the business makes or enters into ha s two aspects to it and has a double effect on the business and the accounting equations. This is known as duality concept.if A=C+L=0 .......①C=A-L........②Illustration:1). Carl sets up in business by opening a coffee shop –Carl’s Coffee. He puts $5,00 0 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 supplie r 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 t otaling $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 int o cash within one year (accounting period).This definition allows inventory or receivables to quality as current assets, even if the y 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 ye ar. (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 statementIncome statement:Mr. W XangIncome statement for the year ended 31 December 20X6●Showing the financial performance of a business over a period of time.●Reports revenue and expenses for the period.●The 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 ope ning 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 invento ry 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 profit.The I.S. prepared following the accruals concept.Accrual concept:●Income and expenses are recorded in the I.S. as they are earned / incurred regardles s of whether cash has been received/ paid.(Sales revenue: income from goods sold in the year, regardless of whether those good s 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 with the in come statement●As the business records a profit in the income statement, that profit is added to the 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)Avon Statement of Financial Position as at end of Day 5Example: 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 12AvonIncome statement for the period ended at Day 12Session 3 Double entry bookkeeping☆The duality concept and double entry bookkeepingDuality concept: each and every transaction has a double effect on the business and t he 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 al ways 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 accounts. There is a ledger account for each asset, liability, revenue and expenses’item, and for the owner’s capi tal.●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.X。
ACCA参考资料f3知识点现金流量表
ACCA 参考资料 f3知识点现金流量表本文考虑它的现金流量表不承担任何先验知识。
F3是相关的是相关的, , 财务会计 ,F7, 财务报告 。
这篇文章将解释如何计算现金流和现金流提出了现金流量表。
计算现金流现金流是收据现金流是收据((即现金流入即现金流入,,所以在一份声明中表示为一个正数的现金流)或支付支付((即现金流动即现金流动,,所以被表示为一个负数在现金流量表中使用括号所以被表示为一个负数在现金流量表中使用括号))。
现金流计算通常是作为一个失踪的图。
例如例如,,当资产的期初余额当资产的期初余额,,责任或股本项目协调的使用信息从语句关闭平衡损益和协调的使用信息从语句关闭平衡损益和//或额外的笔记或额外的笔记,,平衡图通常是现金流。
常见的现金流计算包括税收支付常见的现金流计算包括税收支付,,这是一种经营活动现金流这是一种经营活动现金流,,支付购买财产厂房和设备房和设备(PPE)(PPE)(PPE)这是一个投资活动现金流和分红这是一个投资活动现金流和分红这是一个投资活动现金流和分红,,这是一种融资活动现金流量。
下面的例子说明了这三个例子。
运动计算税收支付会计期间公司有纳税义务的50美元和90美元的纳税义务报告日期。
在今年的税收指控在声明中利润或损失是100美元。
要求要求::计算支付的税收。
解决方案开幕式有必要协调税务责任关闭纳税义务披露现金流开幕式有必要协调税务责任关闭纳税义务披露现金流--税收支付平衡图。
垂直显示的数字有助于注意数字的来源。
这个简单的技巧的一个项目的期初余额这个简单的技巧的一个项目的期初余额((在这种情况下在这种情况下,,纳税义务纳税义务),),),加上加上加上((或减去)造成改变的非现金交易造成改变的非现金交易,,然后揭示实际现金流平衡图然后揭示实际现金流平衡图,,有广泛的应用。
运动计算支付购买PPE开始的时候会计期间公司PPE 的账面价值100美元。
在报告日期PPE 的账面价值是300美元。
ACCA考试《F3财务会计》辅导
ACCA考试《F3财务会计》辅导本文由高顿ACCA整理发布，转载请注明出处17.2 Format of a Statement of cash flowsStandard headingsIAS7 requires a Statement of cash flows to be presented using standard headings:(1)Cash flows from operating activities(2)Cash flows from investing activities(3)Cash flows from financing activitiesProforma Statement of cash flowsStatement of cash flows for the period ended…$000$000Cash flows from operating activitiesCash generated from operation2,550Interest paid (270)Preference dividends paid (300)Income taxes paid(420)Net cash from operating activities1,560Cash flows from investing activitiesPurchase of property, plant and equipment(900)Proceeds of sale of equipment20Interest received200Dividend received200Net cash used in investing activities (480)Cash flows from financing activitiesEquity dividend paid(200)Proceeds from issuance of share capital1,210Repayment of loans(2,000)Net cash used in financing activities (990)Net increase in cash and cash equivalent90Cash and cash equivalent at the beginning of the period120Cash and cash equivalent at the end of the period210Key points:- Operating activities: are the principal revenue-generating activities of the business.- Investing activities: are cash spent on non-current assets, proceeds of sale ofnon-current assets and income from investment.- Financing activities: include the proceeds of issue of shares and long-termBorrowing made or repaid.- Cash: included deposits and overdrafts that are repayable on demand.- Cash equivalents: are short term, highly liquid and risk free investments that can be easily converted into known amounts of cash, such as term deposits and government bonds.更多ACCA资讯请关注高顿ACCA官网：。
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。
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ACCA考试《F3财务会计》辅导资料11
本文由高顿ACCA整理发布，转载请注明出处
Session 7 Accruals and prepayments
Main Contents：
1.Accrued and prepaid expenses
2.Accrued and prepaid income
3.Prepayments and accruals in the financial statements
7.1 Accrued and Prepaid expenses
● Accrual basis of accounting:
The accrual basis of accounting is to record the income and expense in the statement of income as they are earned/ incurred regardless of whether cash has been received/ paid.
● Accrued expenses
Accrual: an item of expenses that has been incurred during the accounting period but has not been paid at the period end.
Dr.Cr
Expense account xx
Accrual xx
Accruals are shown as Liability in the SFP.
● Prepaid expens es
Prepayment: an item of expenses that has been paid during the current accounting period but will not be incurred until the next accounting period.
Dr Cr
Prepayment xx
Expense account xx
Prepayment are shown as Asset in the SFP.
7.2 Accrued and prepaid income
Some organizations also have sources of miscellaneous income which may also be received in advance or arrears.
Accrued income: income has been earned in the accounting period but has not yet been received.
Dr.Cr.
Accrued income xx
Income xx
Accrued income is an asset item in the SFP statement.
Prepaid income: income has been received in the accounting period but which relates to the next accounting period.
Dr.Cr.
Income xx
Prepaid income xx
Prepaid income is aliability item in the SFP statement.
7.3 Prepayments and accruals in the financial statements
The statement of financial position ( B/S)
ASSETS CAPITAL AND LIABILITIES
Currents Current liabilities
Inventories Payables
Receivables Accruals
Prepayments Prepaid income
Accrued income
Cash at bank
Cash in hand
The income statement:
Accruals or prepayments of income and expenditure are included within the normal income/ expense charges in the I.S.
Example:
Electricity paid during the year is $14,000.There was an opening accrual b/f of $500.A bill for the quarter ended 31 Jan 20x7 was $900.What is the electricity charge in the income statement for the year ended 31 December 20x6?
A.$14,000
B.$14,100
C.$13,900
D.$14,400
Answer B.
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