F3复习知识点.ppt

需要识记的知识 IASB IFRS 独资、合伙组织的特点及其信息需求 有限责任公司的组织特点及信息需求 Underlying assumption:持续经营和应计制 Accounting concept: 会计主体、谨慎性等 The Qualitative characteristic of financial information：四个主要的和其他 需要识记的知识 存货成本的构成和计算 期后调整事项的会计处理和非调整事项的披露要求 Bonus issue （股票股利即送股）and right issue（配股，股东要拿Cash购买） 经营活动、筹资和投资活动的划分和现金流的计算 商誉、合并报表上留存收益的计算 基本会计公式 Assets – liabilities=Capital/Equity Closing Capital- opening capital =Capital introduced + profit– drawings Cost of goods sold =Opening Inventory +purchase+Carriage inwards-closing inventory Gross profit=Sales—Cost of goods sold 示例 Wanda keeps no accounting records. The following information is available about her position and transactions for the year ended 31 December 20X4: $ Net assets at 1 January 20X4 210,000 Drawings during 20X4 48,000 Capital introduced during 20X4 100,000 Net assets at 31 December 20X4 400,000 Based on this information, what was Wanda’s profit for 20X4? 21-4.8+10+profit=40 profit=13.8 基本会计公式 Gross profit margin毛利率 = Gross profit / sales Mark-up成本利润率 =sales-Cost/Cost 基本会计公式 Bad debts expense =Inrecoverable debts +Specific allowance for doubtful debts +general allowance for doubtful debts –allwance for receivable at the last year end 基本会计公式 Cash paid to supplier =purchase +opening payables-closing payables Cash receipts from customers =sales +opening receivables-closing receivables 基本会计公式 Working Capital =Current assets— Current liabilities Cash generated from operations = profit + depreciation/amortization charge –investment income+finance cost -/+profit/loss on disposal on non-current assets -/+increase/decrease in working capital 示例 A business’s bank balance increased 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-curre