f復(fù)習(xí)知識(shí)點(diǎn)ppt課件(已修改)
2025-05-17 12:14 本頁(yè)面
【正文】 F3知識(shí)點(diǎn)匯總 需要識(shí)記的知識(shí) ? IASB ? IFRS ? 獨(dú)資、合伙組織的特點(diǎn)及其信息需求 ? 有限責(zé)任公司的組織特點(diǎn)及信息需求 ? Underlying assumption:持續(xù)經(jīng)營(yíng)和應(yīng)計(jì)制 ? Accounting concept: 會(huì)計(jì)主體、謹(jǐn)慎性等 ? The Qualitative characteristic of financial information：四個(gè)主要的和其他 需要識(shí)記的知識(shí) ? 存貨成本的構(gòu)成和計(jì)算 ? 期后調(diào)整事項(xiàng)的會(huì)計(jì)處理和非調(diào)整事項(xiàng)的披露要求 ? Bonus issue （股票股利即送股） and right issue（配股，股東要拿 Cash購(gòu)買） ? 經(jīng)營(yíng)活動(dòng)、籌資和投資活動(dòng)的劃分和現(xiàn)金流的計(jì)算 ? 商譽(yù)、合并報(bào)表上留存收益的計(jì)算 基本會(huì)計(jì)公式 ? Assets – liabilities=Capital/Equity ? Closing Capital opening capital =Capital introduced + profit– drawings ? Cost of goods sold =Opening Inventory +purchase+Carriage inwardsclosing 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? ? +10+profit=40 profit= 基本會(huì)計(jì)公式 ? Gross profit margin毛利率 = Gross profit / sales ? Markup成本利潤(rùn)率 =salesCost/Cost 基本會(huì)計(jì)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 ? 基本會(huì)計(jì)公式 ? ? Cash paid to supplier =purchase +opening payablesclosing payables ? Cash receipts from customers ? =sales +opening receivablesclosing receivables 基本會(huì)計(jì)公式 ? Working Capital =Current assets— Current liabilities ? Cash generated from operations = profit + depreciation/amortization c
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