【正文】 harge –investment ine+finance cost /+profit/loss on disposal on noncurrent assets /+increase/decrease in working capital 示例 A business’s bank balance increased by $750,000 during its last financial year. During the same period it issued shares of $1 million and repaid a loan note of $750,000. It purchased noncurrent assets for $200,000 and charged depreciation of $100,000. Working capital (other than the bank balance) increased by $575,000. ? What was its profit for the year? ? 解答 ? 來自于經(jīng)營活動的現(xiàn)金流 =75（ 1007520） =70 ? Profit+=70 profit= 基本會計公式 ? Goodwill =P’s investment (Share capital+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 存貨相關計算需要注意的知識細節(jié) ? Carriage inward 運入運費增加取得存貨的購貨成本 ? Carriage outward運出運費計入銷售費用 ? Sales tax銷項稅和進項稅注意是否含稅，沒有報稅的，稅收不能抵扣，計入 Purchase ? 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(chǎn)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 ? redu