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2015年9月份ACCA考试F3高频考点解析

发表时间:2015-06-08 来源:
【编者按】金程网校ACCA考试栏目,为广大考生提供ACCA考试科目,ACCA考试时间、ACCA报名时间、ACCA学习计划,帮助考生根据自身的实际情况进行备考工作。

备考前我们首先要清楚我们的目的,把我们通过考试作为一个大目标,把在备考中要达到的备考效果分为一个个小目标,清楚自己每个阶段要完成哪些小目标,小编相信当我们把这些细分下来后,再去备考会轻松很多。小编今天为大家分享2015年9月份最新ACCA考纲,帮助学员掌握在9月份考试中F3有哪些重要知识点。 2015年ACCA考试讲义+大纲+真题免费获取》》  

ACCA考试科目F3 Financial Accounting的考试内容是从发生交易后做借贷记账开始,接着录入总账,然后检查和改正记账(试算平衡表trial balance),最后是编制年底的四张主要报表。在这个流程中会使用到相关的会计准则,目前总共有43个有效的国际会计准则(IFRS and IAS),而F3要求考生掌握其中的13个准则。

例题:
(1) IAS 1 Presentation of Financial Statements
IAS 1规定了三张报表的基本格式,财务状况表(statement of financial position)、综合收益表(statement of comprehensive income)和权益变动表(statement of changes in equity)。F3的考试可能会问到比如某项资产的类别,流动或非流动资产;或者是某些项目是放到哪张报表里面。这里的难点是综合收益表和权益变动表的关系,特别是在综合收入表后半部分的其它综合收入表当中的项目,比如资产重估增值的列报。

Example 1:
Which of the following should appear in a company’s statement of changes in equity?
(1) Total comprehensive income for the year
(2) Amortisation of capitalised development costs
(3) Surplus on revaluation of non-current assets
(a) 1, 2 and 3
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1 and 2 only
(2) IAS 2 Inventory

IAS 2是对流动资产存货做相应的规定,其中包括存货定义、确认、计量和披露等主要内容。考生还需要掌握一些常见的存货计算方法,比如FIFO、LIFO和Weighted-Average,其中Weighted-Average可以再细分成两种方法,period weighted-average和continued weighted-average。

Example 2:
According to IAS 2 Inventories, which TWO of the following costs should be included in valuing the inventories of a manufacturing company?
(1) Carriage inwards
(2) Carriage outwards
(3) Depreciation of factory plant
(4) General administrative overheads
(a) 1 and 4
(b) 1 and 3
(c) 3 and 4
(d) 2 and 3

Example 3:
A company values its inventory using the FIFO method. At 1 May 20X5 the company had 700 engines in inventory, valued at $190 each. During the year ended 30 April 20X6 the following transactions took place:
20X5 1 July Purchased 500 engines at $220 each
1 November Sold 400 engines for $160,000
20X6 1 February Purchased 300 engines at $230 each
15 April Sold 250 engines for $125,000

What is the value of the company’s closing inventory of engines at 30 April 20X6?
(a) $188,500
(b) $195,500
(c) $166,000
(d) $106,000
(3) IAS 7 Statement of Cash Flows

IAS 7是关于现金流量表的格式、内容和编制。考试题目会涉及到对经营活动、投资活动和融资活动这三类现金流的区分;经营活动现金流的计算;以及新增固定资产的现金流。考生需要熟悉现金流量表的格式,特别是indirect method的方法,direct method很少考。

Example 4:
Which of the following statements is/are correct?
(1) A statement of cash flows prepared using the direct method produces a different figure to net cash from operating activities from that produced if the indirect method is used
(2) Rights issues of shares do not feature in a statement of cash flows (3) A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows
(4) A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the statement of cash flows
(a) 1 and 3 only
(b) 3 and 4 only
(c) 2 and 4 only
(d) 3 only
(4) IAS 10 Events after the Reporting Period

IAS 10涉及到年底的报表调整,也就是需要把年底后的事项分成两类,一类是调整事项(adjusting events),另一类是非调整事项(non-adjusting events)。F3的题也是给出事项进行区分,稍微有些难度的是区分年底后出现的意外,如果这个意外对企业只是小影响,那么可以划为非调整事项;但如果这个意外有重大影响,持续经营假设(going concern)受到损害,那么需要划为调整事项。

Example 5:
Which of the following material events after the reporting date and before the financial statements are approved are adjusting events?
(1) A valuation of property providing evidence of impairment in value at the reporting date.
(2) Sale of inventory held at the reporting date for less than cost.
(3) Discovery of fraud or error affecting the financial statements.
(4) The insolvency of a customer with a debt owing at the reporting date which is still outstanding.
(a) 1, 2 and 4 only
(b) 1, 2, 3 and 4
(c) 1 and 4 only
(d) 2 and 3 only
(5) IAS 16 Property, Plant and Equipment

IAS 16是关于固定资产的确认、计量和披露。国际准则对固定资产有cost model and revaluation model这两种做法,cost model比较简单,初始按成本计量,后续计量用初始成本减去累计折旧。而revaluation model有些复杂,初始按成本计量,后续用重估价值减去后续累计折旧。F3题目有时需要比较资产在重估当天的账面价值和重估价值,从而算出增值或减值。

(6) IAS 18 Revenue
IAS 18规定了货物销售、服务提供和其它收入的确认、计量和披露。其中货物销售需要满足5个条件,比较难理解的是风险和报酬(risk and reward)由卖方转移到买方这个条件,其它的4个条件分别为卖方没有保留管理和控制权,成本可靠计量,收入可靠计量和收入流入企业。
ACCA F3的大纲并不只包含13个会计准则,其它的一些内容仍然非常重要,比如double entry,suspense account,book of prime entry和interpretation of financial statement等。准备参加F3考试的同学需要全面了解大纲要求,多加练习才能掌握各知识点。最后预祝大家顺利通过考试。

2015年6月份考试正在进行中,9月份的备考工作已经在紧张的开展中,金程网校为广大考生分享ACCA报考时间,备考指南等,帮助学员通过努力,顺利通过ACCA考试。

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