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【正文】 ital+share premium at acquisition) Retained earnings at acquisition other items under equity at acquisition ? Group retained earnings =P’s R/E+(S’s R/E— preacq R/E) 銀行存款調(diào)節(jié)表的編制 ? Standing order 委托付款沖減企業(yè)日記賬存款 ? Dishonored cheque 退票增加企業(yè)日記賬存款 ? Bank charge銀行收費(fèi)沖減企業(yè)日記賬存款 ? Bank interest on deposit銀行存款利息增加企業(yè)日記賬存款 ? Bank interest on overdraft 銀行透支利息沖減企業(yè)日記賬存款 ? Direct debit 直接扣款沖減企業(yè)日記賬存款 ? Direct credit 直接入賬增加企業(yè)日記賬存款 存貨相關(guān)計(jì)算需要注意的知識(shí)細(xì)節(jié) ? Carriage inward 運(yùn)入運(yùn)費(fèi)增加取得存貨的購(gòu)貨成本 ? Carriage outward運(yùn)出運(yùn)費(fèi)計(jì)入銷售費(fèi)用 ? Sales tax銷項(xiàng)稅和進(jìn)項(xiàng)稅注意是否含稅，沒有報(bào)稅的，稅收不能抵扣，計(jì)入 Purchase ? 期末存貨按可變現(xiàn)價(jià)值計(jì)價(jià)，注意要考慮其對(duì)銷貨成本的影響如書 P122 ? 應(yīng)付賬款與購(gòu)貨間的相互轉(zhuǎn)換計(jì)算 ? 注意 Purchase returns和 Purchase discounts/ discount received （不影響應(yīng)付賬款的計(jì)價(jià)，只減少實(shí)際的現(xiàn)金支付和增加收益 ） ? Discount allowed增加費(fèi)用不影響應(yīng)收賬款的計(jì)價(jià) 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(dòng)資產(chǎn)需要注意的知識(shí)點(diǎn) ? 跨會(huì)計(jì)期間不同折舊方法對(duì)損益的影響： ? Straight line method ? reducing balance method ? 折舊攤銷的本質(zhì) 成本的分配 ? 研發(fā)支出的確認(rèn)條件 ? 研究支出 費(fèi)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(dá)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 fina
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