ACCA F3重难点解析——9个case帮你理清F3重难点!.docxVIP

ACCA F3重难点解析——9个case帮你理清F3重难点！自从F3实行机考后, 考前猜题变得毫无意义。楷博财经现将教学过程中, 同学们遇到的部分重难点做出解析。Case 1Erin is registered for sales tax. During May, she sells goods with a tax exclusive price of $600 to Kyle on credit. As Kyle is buying a large quantity of goods, Erin reduces the price by 5%. She also offers a discount of another 3% if Kyle pays within 10 days. Kyle does not pay within the 10 days. If sales tax is charged at 17.5%, what amount should Erin charge on this transaction?解析信用交易发生的时点，卖方要开具销售发票，此时会有一个假设: 买方会在10天内支付货款，从而得到early discount （3%）因此，此交易产生的销项税为 $600 X 95% X 97% X 17.5%如果买方在10天后才支付，需要补开一张发票，票面销项税为 $600 X 95% X 3% X 17.5%Case 2InflationFIFOLIFOAVCOCOSGross ProfitClosing Bal.解析在采购价格一直上涨的背景下(i.e. inflation), 公司使用3种Valuation methods, 对Cost of sales, profit and closing inventory value 的影响总结如上. 英文表述如下:During inflationary period, FIFO gives the highest closing value and profit, but lowest COS;During inflationary period, LIFO gives the lowest closing value and profit, but highest COS;AVCO always stand in the middle.Case3Chapter 6 Inventory 中2个特殊会计分录(1)Owner 拿公司存货自用Dr. Equity (所有者权益减少)Cr. Inventory drawing (or Purchase or COS) (COS减少)(2)拿公司存货作为固定资产使用，如电脑Dr. Non-current asset (固定资产增加)Cr. COS (or Purchase ) (期间采购成本减少或COS减少)解析国际会计准则下，公司对期间存货增加或减少不会记录在会计系统中的Ledger account (i.e. Inventory ledger account), 即如下会计分录是错误的:Dr. Inventory Cr. Payables or cash我们将期间采购(赊购或现金采购) 行为视为采购费用的发生 , 即:Dr. Purchase Cr. Payables or cash也就是说，期间存货减少, 我们不能贷记Inventory.Case4Chapter 10 的年末调整分录，对PL and B/S的影响如下：应计费用预付费用应计收入预收收入Accrual PrepaymentAccrued incomePrepaid IncomeAccountingEntriesDr 费用Cr应计费用Dr 预付费用Cr 费用Dr应计收入Cr 收入Dr 收入Cr预收收入P L:B/S :费用 利润费用 利润收入 利润收入 利润流动负债流动资产流动资产流动负债Case5Chapter 11On 1 January 2013 Tipton’s trade receivables were $10,000. The following relates to theyear ended 31 December 2013:Credit sales $100,000Cash receipts $90,000Discounts allowed $800Discounts received $700Cash receipts include $1,000 in respect of a receivable previousl