ACCA财务会计习题
ACCA“财务报表分析”公式汇编(5)
ACCA“财务报表分析”公式汇编（5）本文由高顿ACCA整理发布，转载请注明出处现金流量偿债能力的分析1. 现金比率＝现金÷流动负债×100％“现金”是指会计期末企业所拥有的现金数额，包括现金和现金等价物。
2. 经营活动净现金比率＝经营活动净现金流量÷流动负债×100％＝经营活动净现金流量÷负债总额×100％3. 到期债务本息偿付比率＝经营活动净现金流量÷（本期到期债务本金+现金利息支出）×100％“到期债务”包括短期借款和长期借款等在内的本金和相关的利息支出。
现金流量支付能力的分析1. 支付现金股利比率＝经营活动净现金流量÷现金股利×100％其中：“现金股利”是指本期已宣告分配的全部现金股利额。
2. 现金充分性比率＝（经营活动净现金流量+投资活动净现金流量+筹资活动净现金流量）÷（债务偿还额+资本性支出额+支付股利、利息额）×100％现金充分性比率必须保持1以上。
现金流量获利能力分析1. 每股经营现金流量＝（经营活动净现金流量－优先股股利）÷流通在外的普通股股数×100％2. 净利润和经营活动净现金流量比率（又称现金获利指数）＝净利润÷经营活动净现金流量净收益质量分析（即财务质量）1. 净利润现金保证比率＝经营活动现金流量÷净利润×100％现金获利指数＝1÷净利润现金保证比率2. 现金与流动资产比率＝现金与现金等价物净增加额÷流动资产×100％3. 销售收入现金回收比率＝经营活动净现金流量÷销售总额×100％更多ACCA资讯请关注高顿ACCA官网：。
acca的aaa的历年试题
acca的aaa的历年试题ACCA是全称为国际特许公认会计师协会（Association of Chartered Certified Accountants）。
该协会提供国际化的会计师培训和认证，被公认为会计、金融和商业领域最具权威的专业资格之一。
而AAA（Advanced Audit and Assurance）是ACCA资格考试中的一门高级审计与保证考试科目。
它对考生的审计技能、专业判断力以及道德和职业行为进行评估。
本文将通过对ACCA的AAA历年试题的分析，探讨该科目的考试重点和要点，并给出一些应对考试的有效策略。
一、试题一: 审计规范与职业操守审计规范和职业操守是AAA考试的基础和核心内容。
通过对审计准则、国际审计准则、职业道德规范等的学习，可以加深对审计规范和职业道德的理解。
二、试题二: 风险评估和控制在审计中，风险评估和控制是非常重要的环节。
考生需要了解不同类型企业的风险，并学会通过风险评估和控制方法来保护企业利益。
三、试题三: 财务报告质量保证财务报告质量保证作为审计的核心任务之一，要求审计师具备较强的技能和方法。
考生需要掌握财务报告准则和质量保证框架，了解报告编制、审计程序和审计取证等方面的要求。
四、试题四: 专项审计领域专项审计领域是AAA考试的重要内容，包括各种特殊审计和行业特定的审计。
考生需要了解各种专项审计的要求和方法，并能应用于实际的审计案例中。
五、试题五: 管理控制与审计管理控制与审计是企业内部控制的核心部分，也是审计师评估评估企业管理和财务风险的重要依据。
考生需要学习不同管理控制方法和内部审计规范，掌握评估并提供改进建议的能力。
六、试题六: 专业审计服务专业审计服务是AAA考试的拓展内容，主要包括与审计职业相关的其他专业服务。
考生需要了解和掌握相关服务的范围和适用情况，理解其与审计工作的关联性。
七、试题七: 道德、职业行为和法规道德、职业行为和法规是ACCA考试中重要的一环。
acca财务指标公式
acca财务指标公式摘要：1.ACCA 简介2.ACCA 财务指标公式的作用3.常见ACCA 财务指标公式4.如何运用ACCA 财务指标公式5.总结正文：1.ACCA 简介ACCA（Association of Chartered Certified Accountants，特许公认会计师公会）是全球最具影响力的财会职业会员组织，成立于1904 年。
ACCA 以培养国际性的财务和商业人才为宗旨，提供了一系列高质量的会计和财务课程，吸引了全球170 多个国家的会员和学员。
2.ACCA 财务指标公式的作用ACCA 财务指标公式是财务分析的重要工具，通过对企业的财务数据进行计算和分析，可以帮助企业更好地了解自身的财务状况，发现潜在的问题，制定合理的发展策略。
同时，ACCA 财务指标公式也是ACCA 考试中的重要内容，掌握这些公式对于参加ACCA 考试的学员来说至关重要。
3.常见ACCA 财务指标公式以下是一些常见的ACCA 财务指标公式：（1）盈利能力指标：毛利率、营业利润率、净利润率、每股收益等；（2）偿债能力指标：流动比率、速动比率、资产负债率、有形资本负债率等；（3）营运能力指标：应收账款周转率、存货周转率、总资产周转率、现金周转率等；（4）成长能力指标：销售增长率、净利润增长率、总资产增长率、股东权益增长率等。
4.如何运用ACCA 财务指标公式在实际运用中，企业可以根据自身的需求，选择合适的财务指标公式进行分析。
以下是一些建议：（1）分析企业盈利能力时，可以运用毛利率、营业利润率、净利润率等指标，分析企业的盈利水平和盈利能力；（2）分析企业偿债能力时，可以运用流动比率、速动比率、资产负债率等指标，评估企业的偿债能力和债务风险；（3）分析企业营运能力时，可以运用应收账款周转率、存货周转率、总资产周转率等指标，评估企业的资产管理效率；（4）分析企业成长能力时，可以运用销售增长率、净利润增长率、总资产增长率等指标，分析企业的发展速度和成长潜力。
一文看懂ACCA各科目内容、特点、题型、分值、通过率、难度、彼此关系·····
ACCA考试共有15个考试科目，其中AB(F1)、MA(F2)、FA(F3)、LW(F4)、PM(F5)、TX(F6)、FR(F7)、AA(F8)、FM(F9)为F阶段课程，共9个科目，SBL、SBR、AFM(P4)、APM(P5)、ATX(P6)、AAA(P7)为P阶段课程，共6个科目。
ACCA课程中，F阶段科目全部为必修课，P阶段科目中SBL、SBR为必修课，其他为选修课(4选2参加考试)，ACCA考试一共考过13科即可变成ACCA准会员。
考试之前一定要对ACCA有全面的了解，知己知彼方能百战不殆。
AB (F1)1英文名：Accountant in Business2中文名：会计师与企业3课程内容：主要是帮助无任何商业背景知识的学员初步建立人力资源、企业组织、商业环境及相互之间影响关系的相关知识内容。
内容涵盖：企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道徳。
4科目联系：AB(F1)是SBL课程中《公司治理，风险管理与职业道德》和《商务分析》的基础。
5考试时间：2小时(机考)6考试分值：A部分一一30道单选题(每题2分，共计60分)一一16道单选题(每题1分，共计16分)B部分一一情景为基础的6道多任务题(由单选、多选、判断题构成，每题4分，共计24分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：82.50%MA (F2)1英文名：Management Accounting2中文名：管理会计3课程内容：主要向学员介绍了管理会计体系的主要元素以及管理会计如何发挥支持企业决策, 制定企业决策的作用。
内容涵盖：管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。
4科目联系：MA(F2)《管理会计》是PM(F5)《业绩管理》和APM(P5)《高级业绩管理》的基础。
5考试时间：2小时(机考)6考试分值：A部分一一35道单选题(每题2分，共计70分)B部分一一3道多任务题(由计算、简单、论述题构成，每题10分，共计30分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：65.00%FA (F3)1英文名：Financial Accounting2中文名：财务会计3课程内容：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。
超全ACCA FA(F3) 16-19章知识点总结(五)(干货精选)
超全ACCA FA（F3）16-19章知识点总结（五）（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。
今天分享16-19章知识点，最后有公式详解呦。
1. 内部对账：自己家的帐和自己家的明细账对账。
2. 外部对账 :自己家的帐和外部的客户/供应商对账。
3.（内）balance c/d=total of listed balence：总账来自于日记账的加总做题时：control X →（adjust） adjustedMemo X →（adjust） adjusted4.总账&明细账：总账：control account ;general /nominal account明细账：memo account ;individual; list; ledger5.（外）两家公司进行对账：两家公司进行对账（期初一定能对的上）要对账的项目：Receivable<Dr> credit salesSales tax( if sale tax register)Interest on over due debtsDishonored chequeRefunds paid to credit customers<Cr> cash received from credit customersDiscount allowedReturn inwardsIrrecoverable debtsContra entry (对冲业务)Balance c/dPayable<Dr> cash paid to creditDiscount receivedReturn outwardsContra entryBalance c/d<Cr> credit salesSale tax（增值税的进项税）Refunds paid to credit suppliers6.refund：只要是refund都出现在增加的方向。
ACCA
新手导航：ACCA报考指南及常见相关问题汇总2009年6月ACCA各科考试通过率教材真题下载：[ACCA]—2009年6月考题及答案超级汇总版[ACCA]ACCA历年全球统考考题汇总[ACCA]—历年试题下载汇总（P1—P7,F1—F9）[ACCA]—新旧大纲历年试题下载汇总（P1—P7,F1—F9）ACCA教材下载—F1_chapter1-3(word版)ACCA教材下载—F5_word版[ACCA]—2009年F4模拟试题课件及讲义：[ACCA]—2009年12月份各科讲义下载汇总F4—公司法和商法—讲义下载09年12月f4讲义09.6 F9讲义及练习[ACCA考试]《F1 会计师与企业Accountant in Business （AB）》讲座课件下载[ACCA考试]《F2 管理会计Management Accounting（MA）》讲座课件下载[ACCA考试]《F3 财务会计Financial Accounting （FA）》讲座课件下载[ACCA考试]《F7 财务报告Financial Reporting （FR）》讲座课件下载[ACCA考试]《F8 审计与认证服务Audit and Assurance Services（AAS）》讲座课件下载备考辅导：F5复习资料F9复习资料整理分享2009年11月考官文章汇总资料2009年10月考官文章汇总资料2009年12月ACCA考试tips大全！ACCA字典会计科目中英对照经验分享：[经验分享]ACCA看书有诀窍[经验分享]中国ACCA第一人：吴卫军[经验分享]我的ACCA考试经验、教训以及建议[经验分享]F7,F9 的攻略（ACCA考试总结）[经验分享]ACCA考试高手的经验[经验分享]ACCA考试技巧与学习方法[经验分享]ACCA工作经验－work Experience[经验分享]—ACCA考试试题的特点及做题技巧分析[经验分享]—ACCA考试技巧与学习方法![经验分享]—ACCA三遍循环法[经验分享]—ACCA考试实战攻略(1)[经验分享]—ACCA考试实战攻略(2)[ACCA考试]《F3 财务会计 Financial Accounting （FA）》讲座课件下载ACCA F6 真题[ACCA]ACCA各Paper考官一览表[ACCA考试]《F1 会计师与企业 Accountant in Business （AB）》讲座课件下载[ACCA考试]2007年12月开始执行的新大纲的模拟试题[ACCA]ACCA历年全球统考考题汇总[ACCA]教材相关问题汇总[转贴]我是这样考过ACCA的(word版)[转贴]ACCA考试经验及P1.2－P2.2攻略（完整下载版）[转帖]ACCA看书有诀窍[转帖]中国ACCA第一人：吴卫军[转帖]我的ACCA考试经验、教训以及建议[ACCA考试]《F8 审计与认证服务 Audit and Assurance Services（AAS）》讲座课件下载[ACCA考试]《F2 管理会计 Management Accounting（MA）》讲座课件下载[ACCA考试]《F7 财务报告 Financial Reporting （FR）》讲座课件下载[ACCA]ACCA 考试报考指南ACCA 考试介绍特许公认会计师公会(The Association of Chartered Certified Accountants,简称ACCA) 成立于1904年，是目前全球最大的国际会计师组织。
【最新】考经分享3个ACCA SBR(P2)应试技巧助你通关顺利)
【最新】考经分享：3个ACCA SBR（P2）应试技巧助你通关顺利！
SBR（战略商业报告）是FA（财务会计）和FR（财务报告）的进一步延伸。
它涵盖了会计师的职业道德及义务，财务报告，集团财务报表，特殊实体的会计处理，公司财务状况评估等内容。
下面分享了3个SBR应试技巧希望可以帮助到大家！
在应对SBR考试时，以下3个答题方法希望能够帮助大家通关顺利：
1、用5-10分钟的时间来先阅读问题的要求
做到对于问题中的考官所提到的核心词汇进行
highlight。
不要因为第一题考官给出了a),b),c)…..就
主观的认为每一问只有一个问题。
2、利用25-30分钟来阅读案例
带着问题中涉及到的宾语来阅读，有方向性的找案例
中能利于回答问题的信息，边读边画，建议使用荧光
笔，这样利于回答问题时信息的定位。
这部分需要大
家有量的练习，建议做ACCA官网所提供的四套样
卷。
3、用5-10分钟，在每一问的空白处，写下你在第一时间想到的答题思路
这样可以提醒自己，毕竟4小时的考试时间，有脑力和体力的消耗。
根据ACCA所提供的四套试卷，有以下规律：
在professional skill的考核中，涉及到communication能力的考核，会要求以presentation slide的形式来完成回答，那么，请务必记住：任何一个slide，其中都由两部分组成，分别为bullet point和supporting notes。
以上应试内容的分享希望能够对大家有所启示，帮助大家顺利通过SBR考试！。
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 management accountingPurpose Record financialtransactionsInformation of costof operationsLegal requirement Limited liability company,by law, prepare financialaccountsNo legal requirementto prepare managementaccountsMain user External InternalTime At the end of period regularlyInformation historic historic 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 = $11,000P.S.: The irrecoverable debt expense to be included in I/S should include:Irrecoverable debt written off xx+ Allowance （ movement ）for receivables xx= Total irrecoverable debt expense charged to I/SSession 2☆Financial Statements include:- a statement of financial position at the end of the period- a statement of comprehensive income for the period- a statement of changes in equity for the period- statement of cash flows for the period- notes, comprising a summary of accounting policies and other explanatory notesThe statement of financial position:Statement of Financial Position: showing the financial position of a business at a point of time.The Vertical format of the SFP: （Statement of Financial Position as at 31 December 2007）●The top half of the balance sheet shows the assets of the business.●The bottom hal f of the balance sheet shows the capital and liabilities of the business.A Statement of financial position at the end of the period （Balance Sheet）:W XangBalance Sheet as at December 31 20X6Payable 1,700Total 8,390The horizontal format of the SFP: （Statement of Financial Position as at 31 December 2007）●The left half of the balance sheet shows the assets of the business.●The right half of the balance sheet shows the capital and liabilities of the business.W XangStatement of Financial Position as at 31 December 20x6$ $ $ $ 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●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 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 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 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☆Recording credit sales and purchasesCredit sales and purchases:● are transactions where goods or services change hands immediately● payment is not made 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 receivables 250Cr. Sales 2502.Dr. Petrol Expense 50Cr. Cash in bank 503.Dr. Purchase 170Cr. Trade payables 1704.Dr. Purchase 40Cr. Cash in bank 405.Dr. Computer 800Cr. Cash in bank 800● Perpetual and Periodic inventory systemDetailed record of inventory movement in and out of the business can be a very tediousand 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☆Recording sales and purchase returnsOriginally a credit transaction Originally a cash transactionSales return （returns inwards）Dr. Sales returnsCr. ReceivablesDr. Sales returnsCr. CashPurchase return （return outwards）Dr. PayblesCr. Purchases returnsDr. CashCr. Purchases returnsExample:For each of the following, state the double entry required to record the transaction in the accounts:1.Alfie makes a sale for $600 and the customer promises to pay in the future.2.Alfie then buys goods from his supplier, Kamen, for $500 on credit.3.Alfie sent goods of $100 back to Kamen.4.A cash customer returned $20 goods to Alfie for a refund.Solution:1.Dr. Trade receivable 600Cr. Sales 600。
BFACCA财务报表解释精编版
会计主体 财务报表的目标 财务报表要素 财务报表的使用者 财务报表信息
财务报表的目的
财务报表的主要目的是提供有关会计主体财务状况以及在给定期间内财务运作情况的信息。
会计主体 以盈利为目的的经济组织 独立于所有者（P24） 不一定是“ 法人”主体 建立“ 簿记系统”
利润表
+ -
借方 贷方
费用
+ -
借方 贷方
收入
- +
复式薄记
Exh. 2.11
让我们来分析一些JJ’s 服务公司的交易业务。
在2002年5月, 杰克和他的家人投资 $8,000注册了JJ’s服务公司，杰克持有 800股的股票。
资产 = 负债 + 权益 $8,000 = 0 + $8, 的现金。
购买设备
公司购买设备付了$30,000 的现金.
帐目发生了: (1) 现金 （资产) (2) 设备 (资产)
购买设备
公司购买设备付了$30,000 的现金。
应付账款
公司购买了$9,400的办公用品，未付款。
帐目发生了: (1) 存货 （资产) (2) 应付帐款（负债)
公认会计实务GAAP
公认会计实务还受其他一些非强制性因素的影响，如： 国际会计准则 欧盟部长会议颁布的“ 公司法指令” 其他国家的法律规定，尤其是美国
审计师的作用和“ 真实与公允观点” 的含义
审计师的作用就是检查和判断公司报表的编制是否恰当. 审计师必须按照审计实务委员会（APB）制定和发布的审计准则公告（statements of Auditing Standards)的要求进行审计。 审计师可以为企业的股东及其他信息使用者提供两种类型的服务。 对公司的业务和报表进行内涵丰富的复核； 对报表的编制情况出具公平的意见。
acca吸收成本法和边际成本法
acca吸收成本法和边际成本法ACCA吸收成本法和边际成本法ACCA是英国特许公认会计师协会的简称，是全球最具影响力的财务会计组织之一。
ACCA吸收成本法和边际成本法是财务会计领域中两种重要的成本计算方法。
下面将对这两种方法进行详细的介绍和比较。
一、ACCA吸收成本法1. 含义ACCA吸收成本法又称为全面成本法，是指在计算产品或服务的总成本时，将所有直接和间接生产费用都分摊到产品或服务上。
这些费用包括生产设备折旧、人工工资、水电气等间接费用。
2. 计算方法ACCA吸收成本法的计算方法包括三个步骤：（1）确定固定成本：固定成本是指在一定期间内不随生产数量变化而变化的费用，如租金、管理人员工资等。
（2）确定变动成本：变动成本是指随着生产数量的增加而增加或减少的费用，如原材料、直接人工等。
（3）分摊固定成本：将固定成本按照某种合理方式分摊到每个产品或服务上，如按照生产数量、销售价格等。
3. 优点和缺点ACCA吸收成本法的优点包括：（1）能够充分反映企业的全部成本，包括直接和间接费用；（2）能够为企业提供全面的决策依据，帮助企业控制成本、制定合理的价格政策。
ACCA吸收成本法的缺点包括：（1）分摊固定成本时可能存在不公平性，有些产品或服务可能会承担过多的固定成本；（2）不利于企业进行灵活的决策，因为一旦确定了固定成本和分摊方式，就难以进行调整。
二、边际成本法1. 含义边际成本法是指在计算产品或服务的总成本时，只考虑变动成本，而忽略固定成本。
这种方法强调每个单位产品或服务的边际贡献，即销售价格减去变动成本。
2. 计算方法边际成本法的计算方法包括两个步骤：（1）确定变动成本：与ACCA吸收成本法相同。
（2）计算边际贡献：将销售价格减去变动成本，得到每个单位产品或服务的边际贡献。
3. 优点和缺点边际成本法的优点包括：（1）能够为企业提供灵活的决策依据，因为只考虑变动成本，可以随时进行调整；（2）能够有效地帮助企业进行成本控制和价格政策制定。
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一、复习思考题
1．按2006年新颁会计准则,会计核算有哪些前提？其作用是什么？
2．财务会计对会计信息质量保证的要求有哪些？
3．财务会计工作规范体系包括哪些内容？具体如何实施？
二、填空题
1．财务会计的基本前提主要包括。
2．我国企业会计准则规定，企业的会计核算应当以为记帐基础。
3．会计提供信息要以为主要计量尺度。
4．我国企业会计准则规定，在我国境内的企业应以为记帐本位币
5．会计要素的核算主要解决_____ 等三方面的问题。
6．反映财务状况的会计等式为；反映经营成果的会计
等式为。
7．我国企业会计准则规定，企业应以作为会计年度。
8．会计期间通常一年,称为。
9．会计等式揭示了之间的关系，它
是、和的理论依据。
10．企业会计制度根据企业生产经营活动的特点以及会计报表要素，将会计科目分
为、、、与
五大类。
11.实际工作中，常用的帐务处理程序
有、、、
与__________五种。我国会计人员惯用的是和
两种。
12.一项信息是否有相关性取决的因素包括、。
13.收益性支出在会计处理上计入要素项目，而资本性支出计入
要素项目。
三、单选题
1．会计主体与法律主体一般是（）
①两个不相关的概念②两个不能相互代替的概念
③一致的④有区别的
2．会计核算进行分期的主要目的是（）
①贯彻权责发生制②分阶段确定经营成果
③贯彻一致性原则④贯彻谨慎性原则
3．会计机构、会计人员对本单位实行会计监督所应负的责任是（）
①行政责任②本职工作责任
③对厂长负责④法律责任
4．我国企业会计准则、具体会计准则是由（）负责制定
①企业主管部门②财政部门
③国务院④企业自身
5．某企业的存货计价前年采用先进先出法，去年改用移动加权平均法，今年
又改用加权平均法。该企业的做法主要违背了（）原则
①客观性②谨慎性
③可比性④配比原则
货币资金的核算
复习思考题
1．企业使用现金的范围是如何规定的，企业应如何加强对现金的控制管理？
2．目前我国银行的结算方式有哪几种，哪些适合同城交易结算，哪些适合异地
交易结算？
3．什么是其他货币资金，会计报表中如何列示？？
〖根据下列业务编制会计分录〗
1．开出现金支票一张提取现金2389元。
2．购入A公司股票2000股,不打算长期持有，每股10元，另以现金支付经纪
人佣金1000元。
3．销售产品收到转帐支票一张，金额15，000元（含税）。
4．以现金支付职工的社会保障基金2800元。
5．行政部门购买办公用品190元，支付现金予以报销。
6．以现金支付市内交通费50元。
7．采购员赵琪在上海设立采购专户，向银行送交汇款委托书并存入55000元。
8．以现金报销职工药费1450元。
9.厂办公室领用定额备用金3000元。
10.李大全报销差旅费7500元，不足金额以现金补付。
11.月末清查库存现金，帐存4580元，实存2800元，原因待查。
12..经查明原因，上述现金短款业务系采购员邓小援少开一张预借差旅费的
借款单。
13.企业为分散经营风险,划出500万元至证券交易机构设置证券投资专户.
14.对甲乙两部门分别实行定额与非定额备用金管理，以现金分别预付5000
元。
15.甲部门备用金经手人报销市内交通费135元，当即如数以现金补足。
16.乙部门备用金经手人报销市内交通费98元，学习资料费70元，当即予
以报销并转帐。
1．现金折扣条件下，应收帐款如何进行核算？
2．什么是坏帐？坏帐准备的计提范围和计提方法有何规定？
3．应收票据的入帐价值怎么确定？
4．带息票据贴现和不带息票据贴现的主要区别是什么？
5．其他应收款主要核算哪些内容？
6．交易性金融资产核算的主要内容有哪些?
1．销售给C公司原材料一批，计6800元（含税），收到对方开出的一张承兑期为三
个月的商业汇票。
2．向B公司购材料一批，价款7000元（含税），交包装物押金150元，以转帐支票
付讫。
3．应收甲单位的商业汇票到期，金额4000元，收妥入帐。
4．赊销给B公司的产品，价值18000元，增值税款3060元。10天以后，因质量
问题对方提出退货。经双方协商，在价格上按5％予以折让，约定5天以后购买
方支付货款。
5.将C公司已开出的不带息票据10000元向银行贴现，票据到期时，C公司无力偿
付票据，当时本企业银行存款只有8000元，不足额银行视作短期借款，并收取
1‰的罚息。
6．2007年1月20日，某公司按每股3.8元的价格购入每股面值1元的B公司股票
50 000股作为交易性金融资产，并支付交易税费1200元。本年3月5日，B公
司宣告分派每股0.20元的现金股利，并于当年4月10日发放。当年9月20日，
该公司将该股票转让，取得转让收入220 000元。
7．某公司于每年年末对交易性金融资产按公允价值计量。2007年12月31日，该
公司作为交易性金融资产持有的C公司股票帐面金额为680 000元。假定C公
司股票期末公允价值分别为520 000元、750 000元的情况下，该公司应如何编
制有关会计分录。
〖计算并编制会计分录〗
1.按应收帐款余额的10%计提坏帐准备。丰华实业公司19×2应收帐款余额500000
元；19×3年发生坏帐1300元，其中A公司1000元，B公司300元，年末应收
帐款余额600000元；19×4年收回上年度已注销的B公司坏帐300元，年末应收
帐款余额为450000元。
2.销售商品收到两张10月10日开出的票据，面值均为10000元，六个月到期。
一张票据不带息，另一张票据年利率6％。①12月10日将两张票据向银行贴现，
贴现率8％。计算两票据的贴现所得额及其贴息。②若第二年4月10日，票据
到期，不带息票据获承兑，带息票据被拒付。应如何处理该业务。
3.2007年2月25日，某公司支付560 000元购入当日发行的面值500 000元，期
限5年、票面利率8%、每年12月31日付息、到期还本的债券作为持有至到期
投资。作出债券投资至到期的有关业务进行处理。
4．2007年7月1日，某公司支付价款105 000元(含已到付息期但尚未支付的债券
利息和相关税费)，购入2006年7月1日发行、面值100 000元、期限4年、