f復(fù)習(xí)知識(shí)點(diǎn)ppt課件-wenkub.com
2025-05-02 12:14 本頁(yè)面
【正文】 ? 資產(chǎn)負(fù)債表日后才存在或發(fā)生的事項(xiàng)； ? 該事項(xiàng)雖不影響資產(chǎn)負(fù)債表日的存在狀況，但若不說(shuō)明將會(huì)影響使用者作出正確估計(jì)和決策。 ? 三個(gè)相關(guān)時(shí)點(diǎn) ? Balance sheet date/reporting date資產(chǎn)負(fù)債表日 ? Authorized date 授權(quán)報(bào)出日 ? Issue date 發(fā)布日 年末調(diào)整事項(xiàng) ? Inventory valuation 存貨計(jì)價(jià) ? Allowance valuation計(jì)提準(zhǔn)備 ? Prepament, Accruals, Accrued ine, and deffered ine應(yīng)計(jì)和預(yù)付費(fèi)用，應(yīng)計(jì)和遞延收益 ? Bank reconcilation銀行存款余額的核對(duì)和調(diào)節(jié) ? Control account reconcilation總賬與明細(xì)賬的核對(duì)與調(diào)節(jié) Adjusting event調(diào)整事項(xiàng) ? Definitions ? An event after the balance sheet date that provided furtherevidence of conditions that existed at the balance 或進(jìn)一步證據(jù)的事項(xiàng)。如資產(chǎn)減值的調(diào)整，發(fā)現(xiàn)以前報(bào)表差錯(cuò)，訴訟案了結(jié)等。 。如資產(chǎn)負(fù)債表日后發(fā)生重大訴訟、資產(chǎn)價(jià)格發(fā)生重大變化，遭受自然災(zāi)害，發(fā)行股票、債券 ,宣告發(fā)放股利等。F3知識(shí)點(diǎn)匯總 需要識(shí)記的知識(shí) ? IASB ? IFRS ? 獨(dú)資、合伙組織的特點(diǎn)及其信息需求 ? 有限責(zé)任公司的組織特點(diǎn)及信息需求 ? Underlying assumption:持續(xù)經(jīng)營(yíng)和應(yīng)計(jì)制 ? Accounting concept: 會(huì)計(jì)主體、謹(jǐn)慎性等 ? The Qualitative characteristic of financial information：四個(gè)主要的和其他 需要識(shí)記的知識(shí) ? 存貨成本的構(gòu)成和計(jì)算 ? 期后調(diào)整事項(xiàng)的會(huì)計(jì)處理和非調(diào)整事項(xiàng)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(gòu)買(mǎi)） ? 經(jīng)營(yíng)活動(dòng)、籌資和投資活動(dòng)的劃分和現(xiàn)金流的計(jì)算 ? 商譽(yù)、合并報(bào)表上留存收益的計(jì)算 基本會(huì)計(jì)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 2
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