《f復習知識點》ppt課件(文件)
【正文】 rchase ? 期末存貨按可變現(xiàn)價值計價，注意要考慮其對銷貨成本的影響如書 P122 ? 應付賬款與購貨間的相互轉換計算 ? 注意 Purchase returns和 Purchase discounts/ discount received （不影響應付賬款的計價，只減少實際的現(xiàn)金支付和增加收益 ） ? Discount allowed增加費用不影響應收賬款的計價 示例 ? Your payables control account has a balance at 1 October 20X8 of $34,500 credit. During purchases were $78,400, cash purchases were $2,400 and payments made to suppliers, excluding cash purchases, and after deducting cash discounts of $1,200, were $68,900. Purchase returns were $4,700. ? What was the closing balance? ? 34500+78400689001200=38100 非流動資產需要注意的知識點 ? 跨會計期間不同折舊方法對損益的影響： ? Straight line method ? reducing balance method ? 折舊攤銷的本質 成本的分配 ? 研發(fā)支出的確認條件 ? 研究支出 費用化 ? 開發(fā)支出 有條件資本化（哪些條件） 示例：注意英文表達的語氣 Which of the following statements about research and development expenditure are correct according to IAS 38 Intangible Assets? ? If certain conditions are met, an entity may decide to capitalize development expenditure. ? Research expenditure, other than capital expenditure on research facilities, must be written off as incurred. ? Capitalised development expenditure must be amortised over a period. not exceeding 5 years. ? Capitalised development expenditure must be disclosed in the statement of financial position under intangible noncurrent assets. Types of error in accounting ? Five frequent types of error ? Errors of transposition 數(shù)字換位錯誤 ? Errors of omission遺漏錯誤 ? Errors of principle 會計原則應用錯誤 ? Errors of mission記賬錯誤 ? Compensating errors抵消性錯誤 Trial balance ? Role of a trial balance ? To test the accuracy of the double entry bookkeeping records ? Errors that can be detected by a trial balance ? Errors of transposition數(shù)字換位錯誤 ? Errors of omission遺漏 ? Errors of ission記賬錯誤 ? Other errors will not be detected by extracting a trial balance, bu
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