【正文】 F3知識點匯總 需要識記的知識 ? IASB ? IFRS ? 獨資、合伙組織的特點及其信息需求 ? 有限責任公司的組織特點及信息需求 ? Underlying assumption:持續(xù)經(jīng)營和應(yīng)計制 ? Accounting concept: 會計主體、謹慎性等 ? The Qualitative characteristic of financial information：四個主要的和其他 需要識記的知識 ? 存貨成本的構(gòu)成和計算 ? 期后調(diào)整事項的會計處理和非調(diào)整事項的披露要求 ? Bonus issue （股票股利即送股） and right issue（配股，股東要拿 Cash購買） ? 經(jīng)營活動、籌資和投資活動的劃分和現(xiàn)金流的計算 ? 商譽、合并報表上留存收益的計算 基本會計公式 ? 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= 基本會計公式 ? Gross profit margin毛利率 = Gross profit / sales ? Markup成本利潤率 =salesCost/Cost 基本會計公式 ? Bad debts expense =Inrecoverable debts +Specific allowance for doubtful debts +general allowance for doubtful debts –allwance for receivable at the last year end ? 基本會計公式 ? ? Cash paid to supplier =purchase +opening payablesclosing payables ? Cash receipts from customers ? =sales +opening receivablesclosing receivables 基本會計公式 ? Working Capital =Current assets— Current liabilities ? Cash generated from operations = profit + depreciation/amortization c