f復(fù)習(xí)知識點ppt課件(編輯修改稿)
2025-06-01 12:14 本頁面
【文章內(nèi)容簡介】 cing 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 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(yīng)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, but may be spotted by other controls(such as bank or control account reconciliations) The correction of errors ? Journal entries ? Journal entries are used to correct errors which require both a credit and (an equal )debit adjustment such as errors of ommission用于調(diào)整既有貸方又有借方的錯誤例如遺漏或少計金額錯誤，或記賬方向正確但記錯賬戶 ? Suspense accounts ? A Suspense account is used to correct some errors or opened when it is not known immediately where to post an account. 注意區(qū)分不同會計期間 ? Details of a pany’s insurance policy are shown below: ? Premium for year ended 31 March 20X6 paid April 20X5 $10,800 ? Premium for year ending 31 March 20
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