ACCA F7 小册子 passcard(课堂PPT)
ACCA考试考纲要点整理之F7
上海总部地址：上海市虹口区花园路171号A3幢高顿教育
电话：400-600-8011网址：
ACCA 考试考纲要点整理之F7
本文由高顿ACCA 整理发布，转载请注明出处
F7 —— 财务报告 —— Financial Reporting (FR)
考纲要求考察：
1、分析和运用财务报告概念和理论框架
2、理解分析会计准则的制定
3、根据相关的会计准则(IAS&IFRS)调整及编制会计报表
4、根据相关的会计准则(IAS&IFRS)对集团公司的报表进行合并
5、根据现金流量表或者财务比率等技术对财务报表进行分析和解读。
本文由高顿ACCA 整理发布，转载请注明出处，更多ACCA 资讯请关注高顿ACCA 官网：。
ACCA考试《F7财务报告》重要讲义(9)
2015年ACCA考试《F7财务报告》重要讲义（9）本文由高顿ACCA整理发布，转载请注明出处Specific application1. Future operating lossesIn the past，provisions were recognized for future operating losses on the grounds of prudence. However these should not be provided for the following reasons.①They relate to future events;②There is no obligation to a third party. The loss-making business could be closed and the losses avoided.2. Onerous contractsAn onerous contract is a contract in which the unavoidable costs of meeting the contract exceed the economic benefits expected to be received under it.A common example of an onerous contract is a lease on a surplus factory. The leaseholder is legally obliged to carry on paying the rent on the factory，but they will not get any benefit from using the factory.The least net cost of an onerous contract should be recognized as a provision. The least net cost is the lower of the cost of fulfilling the contract or of terminating it and suffering any penalty payments.Some assets may have been bought specifically for the onerous contract. These should be reviewed for impairment before any separate provision is made for the contract itself.1DemoDroopers has recently bought all of the trade，assets and liabilities of Dolittle，an unincorporatd business. As part of the take-over all of the combined business’s activitieshave been relocated at Droopers main site. As a result Dolittle’s premises are now empty and surplus to requirements.However，just before the acquisition Dolittle had signed a three year lease for their premises at $6000 per calendar month. At 31 December 2003 this lease ad 32 months left to run and the landlord had refused to terminate the lease. A sub-tenant had taken over part of the premises for the rest of the lease at a rent of $2500 per calendar month.Required(a) Should Droopers recognized a provision for an onerous contract in respect of this lease?(b) Show how this information will be presented in the financial statements for 2003 and 2004. Ignore the time value of money.Solution：Droopers has a legal obligation to pay a further $192000 to the landlord，as a result of a lease signed before the year end. Therefore an onerous contract exists and must be provided for.There is also an amount recoverable form the sub-tenant of $80000(32×2500). This will be shown separately in the balance sheet as an asset.The $192000 payable and the $80000 recoverable can be netted off in the income statement.income statements20032004$$provision for onerous lease contract(net)112000 Dr.net rental payable on lease (72-30)-42000 Drrelease of provision42000 Cr112000 Dr.balance sheetsreceivalbesamounts recoverable from sub-tenants80000 Dr.50000 Drliabilitiesamounts payable on onerous contracts192000 Cr120000 Cr3. RestructuringA restructuring is a programme that is planned and controlled by management and has a material effect on：①The scope of a business undertaken by the reporting entity in terms of the products or services it provides; or②The manner in which a business undertaken by the reporting entity is conducted;Restructuring includes terminating a line of business，closure of business locations，changes in management structure，and refocusing a business’s operations.Restructuring provisions have always been quite common，and have often been misused. IAS37 restricts the recognition of restructuring provisions to situations where an entity has a constructive obligation to restructure.A constructive obligation will only arise if：①There is a detailed formal plan for restructuring. This must identify the businesses，locations and employees affected; and②Those affected have a valid expectation that the restructuring will be carried out. This can be by starting to implement the plan or by announcing it to those affected.The constructive obligation must exist at the year-end.(Any obligation arising after the year end may require disclosure under IAS10)A board decision alone will not create a constructive obligation unless：①The plan is already being implemented. For example，assets are being sold，redundancy negotiations have begun; or②The plan has been announced to those affected by it. The plan must have a strict timeframe without unreasonable delays; or③The Board itself contains representatives of employees or other groups affected by the decision.(This is common in mainland Europe.)An announcement to sell an operation will not create a constructive obligation. An obligation will only arise when a purchaser is found and there is a binding sale agreement.A restructuring provision should only include the direct costs of restructuring. These must be both：(a) Necessarily entailed by the restructuring; and(b) Not associated with the ongoing activities of the entity;The following costs must not be provided for because they relate to future events：(a) Retaining or relocating staff;(b) Marketing;(c) Investment in new systems and distribution networks;(d) Future operating losses (unless arising from an onerous contract)(e) Profits on disposal of assets.l effect.更多ACCA资讯请关注高顿ACCA官网：X。
名师深度解析ACCA考试F7
名师深度解析ACCA考试F7 Deferred tax（递延税⾦）IAS 12 Income tax 在ACCA F7考试当中属于必考章节，主要出现在选择题，single entity ⼤题中和现⾦流量表⾥。
Income tax内容⾥包括2部分：current tax 和deferred tax。
Deferred tax递延所得税属于⽐较难理解内容，所以做以下详细解释。
Deferred tax 在会计记账上采⽤了资产负债表债务法，就是在计算中通过⽐较资产负债表上列⽰的资产，负债按照会计准则规定确定的账⾯价值与按照税法规定确定的计税基础，对于两者之间的差异分别记录应纳税暂时性差异与可抵扣暂时性差异，确认相关的递延所得税负债与递延所得税资产，并在此基础上确定每⼀期会计期间利润表中的所得税费⽤。
会计账⾯价值(Carrying amount/value)：账⾯价值是会计核算中账⾯记载的价值。
计税基础(Tax base): 通俗的说计税基础是指资产负债表⽇后，资产或负债在计算以后期间应纳税所得额时，根据税法规定还可以再抵扣或应纳税的剩余⾦额。
应纳税暂时性差异(Taxable temporary difference)资产账⾯价值>计税基础，负债账⾯价值<计税基础例如：⼀项固定资产采购⾦额为1000万，第⼀年末账⾯价值为800万，计税基础为700万，也就是说，会计计算当期折旧为200万费⽤，税法计算当期折旧为300万费⽤，最终导致会计利润⽐税法利润⼤，税法利润是企业的交税基础，但是站在会计的⾓度上看当期实际少交了100万元的利润的税，未来期间应交纳税⾦额增加，形成应纳税暂时性差异，做出调整确认相关的递延所得税负债。
可抵扣暂时性差异(Deductible temporary difference)资产账⾯价值<计税基础，负债账⾯价值>计税基础例如：⼀项固定资产采购⾦额为1000万，第⼀年末账⾯价值为700万，计税基础为800万，也就是说，会计计算当期折旧为300万费⽤，税法计算当期折旧为200万费⽤，最终导致会计利润⽐税法利润⼩，税法利润是企业的交税基础，但是站在会计的⾓度上看当期实际多交了100万元的利润的税，未来期间应纳所得税⾦额减少，形成可以抵扣暂时性差异，做出调整确认相关的递延所得税负债。
F7PracticeforExa...
F7 Practice for Exam Lesson 06 Tangible Non-current Assets and Intangible AssetsProfessional Accounting EducationProvided byAcademy of Professional Accounting (APA)Copyright ?? ACCAspace4>> ACCAspace 中国ACCA特许公认会计师教育平台ACCA F7 习题详解Financial Reporting (FR)财务报告第6讲ACCA Lecturer: Tom LiuCopyright ?? ACCAspace> ACCAspace 中国ACCA特许公认会计师教育平台2IAS 16 Property，plant and equipmentA计算折旧最重要的是搞清楚时间。
会计期限是从1.1到12.3120X5.1.1 买入，价值30000，使用期12年，每个月折208.3320X7.4.1 重估至32000，剩余使用期还有7><9年<9个月，每个月折273.5 所以，在20X7年里，按208.33折的时间是3个月，按273.5折的时间是<9个月。
总计3087Copyright ?? ACCAspace> ACCAspace 中国ACCA特许公认会计师教育平台3IAS 16 Property，plant and equipment关于折旧，折旧是备抵账户的一种。
备抵账户（provision accounts ）亦称“抵减账户”。
它是作为被调整对象原始数额的抵减项目，以确定被调整对象实有数额而设置的独立账户。
PPE是资产项目，它在资产负债表的左边，备抵账户是主账户的反面，因此它相当于在报表的右边，不负债、所有者权益的借贷变动方向是相同的。
但它从性质上讲丌是负债，也丌是所有者权益。
ACCA考前复习指南：F7重要知识点、考点总结.doc
ACCA考前复习指南：F7重要知识点.考点总结改革之后的F7考试，考查范围更加全面。
同学们在备考的时候,需要对每个准则基本内容进行准备。
考官一般围绕recognition , measurement和presentation等方面考查。
而选择题部分,考前可以结合三套真题的选择题和练习册的选择题梳理知识点。
试卷分析SectionA SectionB考试题型选择题20题大题：15分x2大题：30分xl考察范围整个考纲Ratio analysisSectionA备考要点■仔细读题■理解准则基础■排除法，举反例■计算题排除干扰自己算SectionB备考要点■计算ratio ,分类别(profitability/liquidity/gearing/i n vest or)■关注题目角色，以谁的角度写report■又寸比ratio :纟吉合题目要求，VS past year/competitors/industry benchmark■特殊关注点：从无到有，变化迅速，人无我有，人有我优■思考：financing sources, overtrading cashflow, risk going concernsConsolidation FS 重要知识点FV of considerationShare exchangeDeferred cashLoan noteContingent considerationFV Adjustment of net asset Depreciatio nFurther value in crease after acquisitionGoodwillImpairment of GoodwillMid?year acquisitiontime apportionIntra-group tradingSale &COSURP considering who is seller (S or P)Intra-group balancereceivables & payablesCIT & GITIntra-group loanInvestment & liabilityFinance cost & Investment incomeNCIFull methods(FV methods) VS proportionate methodsAssociateIntra-trading A&P: URP * P%Impairment of AssociateSingle entity重要知识点IAS16 PPEInitial Cost measurementDepreciationRevaluati on? watch out DT from revaluationDisposalIFRS9 Financial instrumentFinance asset-FVTPL/FVTOCI/Amortizatio n-Watch out Issue cost?Debt instrument & Equity instrumentFinance liability-Loan note■Convertible loan noteIFRS15 Revenue5 steps to recognize revenueConstruction contractService-Deferred revenueAgency sale-sales & repurchase-sales & return-sales & leasebackFactor receivablesIAS 2 Inventory adjustmentopening inventory+ purchase -closing inventory= cost of saleIAS 17 leaseFinance lease-NCL/CL & finance cost-Asset: CV & depreciationoperating lease?annual lease payment(time apportion)TaxCurrent taxDeferred tax-watch out DT from revaluationIAS 37Provision & contingent liabilityIAS 33 EPSEPS 计算:full market issue bonus issue & right issueCashflowInvestment, operating f financing局部计算选择题高频考点梳理Framework选择题文字题为主Qualitative characteristics 理解应用Recognition结合田可准则考察会计处理是否正确Measurement结合任何准则考察会计处理是否正确Historical cost, replacement cost, current cost Conceptual frameworkIAS 16 PPEInitial measurement costCapital expenditure VS revenue expenditure Depreciatio nRevaluationIAS 36 ImpairmentIndicators-carrying value > recoverable amount-external or internal indicatorCalculati on?Lower of carrying value-FV -cost to sell, Value in useCGU?order to impairment-1st specific damaged Asset■2nd Goodwill-3rd other asset (pro rata allocation)IAS 38 Intangible assetRecog nition-Research & development (capitalized criteria) Amortizati on-Finite life■Infinitive life : impairment reviewIFRS 5 NCA - Held for sale & discontinued operations Recognition Criteria 分类为IFRS5 的条件Measureme nt-Lower of:l.FV-cost to sell2.CV■No depreciation being held for saleIAS 23 Borrowing costConditions to be met for capitalizationInterest expenseIAS 20 Government GrantRevenue VS capital grantDeferred income / deducted from value of assetIAS 40 investment propertyFV to p/lIAS 2 InventoryValued at lower of 1: NRV=selling price - cost to sell2:Costopening inventory + purchase -closing inventory二cost of saleIAS 41 AgricultureScopeMeasurement: FVIFRS 15 (IAS 18/IAS11) revenue文字题-Revenue确认时点及金额■结合sales & repurchase z sales &lease back zFactor receivables/agency sales/sales & return 等特殊事项处理。
ACCA考前复习指南：F7重要知识点、考点总结.doc
ACCA考前复习指南：F7重要知识点.考点总结改革之后的F7考试，考查范围更加全面。
同学们在备考的时候,需要对每个准则基本内容进行准备。
考官一般围绕recognition , measurement和presentation等方面考查。
而选择题部分,考前可以结合三套真题的选择题和练习册的选择题梳理知识点。
试卷分析SectionA备考要点■仔细读题■理解准则基础■排除法，举反例■计算题排除干扰自己算SectionB备考要点■计算ratio ,分类别(profitability/liquidity/gearing/i n vest or)■关注题目角色，以谁的角度写report■又寸比ratio :纟吉合题目要求，VS past year/competitors/industry benchmark■特殊关注点：从无到有，变化迅速，人无我有，人有我优■ 思考：financing sources, overtrading cashflow, risk going concernsConsolidation FS 重要知识点FV of considerationShare exchangeDeferred cashLoan noteContingent considerationFV Adjustment of net asset Depreciatio nFurther value in crease after acquisitionGoodwillImpairment of GoodwillMid・year acquisitiontime apportionIntra-group tradingSale &COSURP considering who is seller (S or P)Intra-group balancereceivables & payablesCIT & GITIntra-group loanInvestment & liabilityFinance cost & Investment incomeNCIFull methods(FV methods) VS proportionate methodsAssociateIntra-trading A&P: URP * P%Impairment of AssociateSingle entity重要知识点IAS16 PPEInitial Cost measurementDepreciationRevaluati on・ watch out DT from revaluationDisposalIFRS9 Financial instrumentFinance asset-FVTPL/FVTOCI/Amortizatio n-Watch out Issue cost・Debt instrument & Equity instrument Finance liability-Loan note■Convertible loan noteIFRS15 Revenue5 steps to recognize revenueConstruction contractService-Deferred revenueAgency sale-sales & repurchase-sales & return-sales & leasebackFactor receivablesIAS 2 Inventory adjustmentopening inventory+ purchase -closing inventory= cost of saleIAS 17 leaseFinance lease-NCL/CL & finance cost-Asset: CV & depreciationoperating lease・annual lease payment(time apportion)TaxCurrent taxDeferred tax-watch out DT from revaluationIAS 37Provision & contingent liabilityIAS 33 EPSEPS 计算:full market issue bonus issue & right issueCashflowInvestment, operating f financing局部计算选择题高频考点梳理Framework选择题文字题为主Qualitative characteristics 理解应用Recognition结合田可准则考察会计处理是否正确Measurement结合任何准则考察会计处理是否正确Historical cost, replacement cost, current cost Conceptual frameworkIAS 16 PPEInitial measurement costCapital expenditure VS revenue expenditure Depreciatio nRevaluationIAS 36 ImpairmentIndicators-carrying value > recoverable amount-external or internal indicatorCalculati on・Lower of carrying value-FV -cost to sell, Value in useCGU・order to impairment-1st specific damaged Asset■2nd Goodwill-3rd other asset (pro rata allocation)IAS 38 Intangible assetRecog nition-Research & development (capitalized criteria) Amortizati on-Finite life■Infinitive life : impairment reviewIFRS 5 NCA - Held for sale & discontinued operations Recognition Criteria 分类为IFRS5 的条件Measureme nt-Lower of:l.FV-cost to sell2.CV■No depreciation being held for saleIAS 23 Borrowing costConditions to be met for capitalizationInterest expenseIAS 20 Government GrantRevenue VS capital grantDeferred income / deducted from value of assetIAS 40 investment propertyFV to p/lIAS 2 InventoryValued at lower of 1: NRV=selling price - cost to sell2:Costopening inventory + purchase -closing inventory二cost of saleIAS 41 AgricultureScopeMeasurement: FVIFRS 15 (IAS 18/IAS11) revenue文字题-Revenue确认时点及金额■结合sales & repurchase z sales &lease back zFactor receivables/agency sales/sales & return 等特殊事项处理。
超详细：ACCA F7“全球第一”学霸学习方法和技巧总结(上)
超详细：ACCA F7“全球第一”学霸学习方法和技巧总结（上）撒花！恭喜湖南农业大学楷博财经ACCA方向班14级学生代亚丹在2016年6月全球统考中，以96分的成绩获得F7全球第一名！相信有些小伙伴对她都很熟悉了，因为早在2015年12月，她就以93分的成绩获得过F6全国第二名！主页君只想说，开挂的人生不需要解释啊！主页君这次也特别采访到了这位“高分学霸”，我们一起来看看她是怎么完美地拿下F7的吧~>>遇见ACCA，挑战更好的自己主页君：当初为什么选择报读湖南农业大学楷博财经ACCA方向班呢？（因为对于一个刚高考完的学生而言，ACCA可能还是比较陌生的）一路学下来，觉得自己有什么样的成长和收获？代亚丹：起初选择ACCA只是大概地了解了一下，抱着以后毕业可以好找工作的想法报了ACCA方向班。
一路学下来，我发现我对ACCA十分感兴趣，也是因为这种喜欢我才会更加努力的去学习。
而在楷博财经的ACCA方向班，我不仅学到了丰富的专业知识，也认识了非常棒的楷博财经的Susan老师、Daniel老师和马丹老师，还认识了很多在ACCA在路上一起奋斗的小伙伴，这些都让我的大学生活更加充实，也对未来充满了信心。
>>“一不小心”就考了个F7全球第一主页君：当知道自己F7是全球统考第一名的时候，心情是怎么样的？代亚丹：当知道自己考96分时真的有点不敢相信。
这次考F7时感觉不是很顺手，报表题也没有编平，所以对自己考那么高的分数有点意外。
但是平常都在认真地学习，应该算是努力的回报吧~然后，在收到邮件后还是很激动地给我爸打了电话，哈哈~主页君：这次F7的成绩是你第二次在全球统考里获得90+的好成绩啦，在你心目中的F7是一门什么样的学科呢？代亚丹：F7是financial reporting ，主要涉及到一些根据国际会计准则的会计处理的事项。
我认为F7比较有趣，因为做完报表就知道是否正确，尤其是报表做平时有一种自豪感，哈哈~F3是学习F7的基础，虽然F7没有包括所有F3的知识，但是如果F3学好的话F7学起来就会比较轻松了。
《财务报告(F7)》-课程教学大纲
《财务报告（F7）》课程教学大纲一、课程基本信息课程代码：16134904课程名称：财务报告F7英文名称： Financial Reporting （F7）课程类别：专业课学时：65学分： 4适用对象:ACCA学生考核方式：考试先修课程：会计学、财务管理学、管理学、F1-F6等二、课程简介本门课程采用原版教材，按学校要求进行全英教学，其出发点主要在于：原版教材广泛的题材、翔实的内容、迥然不同的风格，一改传统专业英语的枯燥、乏味，能够大大提高学生学习英语的兴趣；规范的语言、生动的文字、丰富多样的练习不仅能帮助学生巩固原有的语言知识，而且还在学生学习掌握专业术语、专业表达方法的同时传授专业领域的知识，从而提高学生用英语获取专业知识和用英语从事交流的能力。
F7 takes your financial reporting knowledge and skills up to the next level. New topics are consolidated financial statements, long-term contracts, biological assets, financial instruments and leases. There is also coverage of creative accounting and the limitations of financial statements and ratios。
三、课程性质与教学目的《财务报告（F7）》是ACCA考试的主要课程之一，也是ACCA专业学生的必修专业课程，是会计专业的核心课程。
该课程主要介绍了财务报告概念框架、会计具体事项处理、合并报表及个别报告、财务分析等部分的内容。
本课程所涉及内容主要是介绍国际财务会计准则的具体运用。
国际会计准则要求报表信息能够客观公正反企业的经济事务，为投资者及利益相关者提供公允的财务信息，有利于报表使用者做出正确判断。
ACCA F7 Workshop
• Good time management techniques and habits are extremely important in exam (1 mark = 1.8 minutes).
• Use the 15 minutes of reading time at the beginning of the paper effectively.
Section A 20 multiple-choice questions
40 marks
Section B 3 longer questions (two 15 marks and one 30 marks) 60 marks
100 marks
Consolidated Financial Statements
• The presentation of candidates answers is critical and it is important to pay attentions to the organisation and structure of your answers.
How to improve your performance in F7?
F7 Exam Format and Structure
Time allowed
Reading and planning : 15 minutes
Writing
: 3 hours
All questions are compulsory. This paper is divided into two sections
Paper F7 Financial Reporting is the requirement to understand and apply accounting standards (IFRSs) and conceptual framework that underpin IFRSs.
上海财大ACCA F1讲义 ppt课件
– Control
• Controlled by the owners themselves • Controlled by people working on their behalf • Indirectly controlled by government-sponsored
– Costs should be less than the revenues. – Profits are not incidental to its activities but
the driving factor.
PPT课件
11
– 2.3.1 Legal status
• Someone setting up a business can choose to go into business alone,
• 2.1 Profit vs non-profit orientation
– Profit orientation
• Maximise profit (to owners)
– Non profit orientation
• Provision of goods / services (to public / beneficiaries)
– Technology
• Varying degrees of technology use
PPT课件
7
• 1.4 What the organisation does
– Organisations do many different types of work
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Examiner & Format of the Exam
Examiner: Steve Scott
Format of the Exam Question 1 Preparation of group FS Question 2 Preparation/restatement of non group FS
Slide 6
Chapter 1
Study Text Chapter 1
The conceptual framework
The elements of financial statements
Examined Pilot paper, 6/08
ASSETS
LIABILITIES
EQUITY
Financial position
Question 3
Question 4 Question 5 Total
Appraisal of performance and may include statements of cash flow
Will test the remainder of the syllabus
Will test the remainder of the syllabus
LIABILITY A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits
Single company financial statements including EPS
Question 3 Performance report including ratios
Question 4 Operating and finance leases
Question 5 Treatment of development expenditure
Question 3 Statement of cash flows
Question 4 Question 5
Qualitative characteristics from Framework – application to inventory
Accounting for convertible loan note
INCOME
EXPENSES
Slide 8
Financial performance
The elements
ASSET
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
from the corresponding Study Text chapter) – Consider adding slides yourself to suit your course – Recommend students attempt appropriate questions
from the Practice & Revision Kit
Slide 4
The December 2007 exam
Topics examined in the December 2007 exam
Question 1 n 2
Consolidated statement of financial position including associate
ACCA Paper F7 – Financial reporting (International)
Course slides
For exams in December 2008
Syllabus
A A conceptual framework for financial reporting B A regulatory framework for financial reporting C Financial statements D Business combinations E Analysing and interpreting financial statements
EXPENSE Decreases in economic benefits during the period other than distributions to equity participants
Slide 3
Marks 25 25
25
15 10 100
The June 2008 exam
Topics examined in the June 2008 exam
Question 1 Consolidated income statement including associate
Question 2 Redraft single company financial statements
EQUITY The residual interest in the assets of an entity after deducting its liabilities
INCOME Increases in economic benefits during the period other than contributions from equity participants
Slide 5
The BPP Learning Media classroom slides
What do these slides cover?
– A selection of key areas of the syllabus
Using the slides
– Use the slides as a point of reference – Add detail by talking around the slides (eg using material