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2018年ACCA重点考试内容
文章来源：网络
发布时间：2017-12-06 11:15
阅读：2885次
2018年ACCA重点考试内容已出炉，正在备考ACCA的同学们请大家赶紧围观吧~
1、现金流量表必须将内容和格式记住，做表时的一些常见working:
cash paid to acquire non-current assets
tax paid
Dividend paid
Capital repayment of finance lease
现金流量表*容易出现的错误是丢三落四。*后一定要对报表的每一项进行检查，看是否有遗漏。
2、做合并报表的方法，格式，步骤
合并资产负债表的几个基本working:
W1 group structure(shareholding%,date of acquisition)W2 net assets of subsidiary at date of acquisition and date ofconsolidationW3 purchase consideration and goodwillW4 non-controlling interest at date of consolidationW5 group retained earingW6 investment in associate其它调整：
intra-group trading
intra-group transfer of non-current assets?Revaluation of Assets at AcquisitionInter Company Debt(Cash/inventory in transit)
3、财报分析
必须将下列ratio的计算公式背下来：
（1）Profitability
ROCE：Profit before interest and taxation/Total assets less current liabilities(Equity+long term liability)?Assets turnover：Sales/Capital employedGross profit margin：PBIT/Sales（2）Short-term solvencyCurrent ratio：Current ratio=Current assets/Current liabilities?Quick ratio：Current assets less inventory/Current liabilities（3）Efficiency ratioInventory days：Inventory/Cost of sales×365 daysA lengthening inventory turnover period from one year to the next indicates a slowdown in trading or the investment in inventories is becoming excessive.
Receivable days：Trade receivables/Sales×365 daysIncreasing collection period indicates a poorly managed credit control function.
if we add together the inventory turnover period and receivables collection period,this should give us an indication of how soon inventory is converted into cash?Payable days：Trade accounts payable/Purchases（cost of sale）×365 daysThe cash cycle=Inventory turnover period+Accounts receivable collection period-Accounts payable payment period:
（4）Long-term solvency
Gearing ratio:debt/(equity+debt)
gearing is an attempt to quantify the degree of risk involved in holding equity shares in a company?Interest coverageInterest cover=Profit before interest and tax/Interest chargesThe interest cover ratio shows whether a company is earning enough profits before interest and tax to pay its interest costs comfortably.
（5）Shareholders';investment ratios
Earnings per share
Ratio计算是必须的，但不会占超过5分，更多分数在财报分析上。财报分析，是需要对这些ratio进行前后年，或与同行业平均值比较，分析企业经营状况和财务状况。应了解每个ratio反映的是什么，ratio变化的可能原因是什么，变化的后果是什么，*后给出相应的改善建议。
4、单个公司的报表
通过财报编制考查国际会计准则的应用。常出现的准则有：
IAS 16 Non-current assets（Property,plant and equipment）?Cost model VS Revaluation modelIAS 12 Taxation（Income taxes）Estimated income tax on taxable profisAdd:underprovision for tax charges in the previous year?Less:overprovision for tax charge in the previous year?Adjustment for the deferred taxIFRS 9 Financial instrumentsAmortised costFair valuethrough profit or lossthrough other comprehensive incomeConvertible debtIFRS16All leases will be brought on to the statement of financial position,except the lease term of 12 months or less and the underlying asset has a low value.
A combined contract where part of the payment is for the lease of the asset and part of the payment is for the provision of additional services by the lessor then the lessee needs to spit the rental into a lease component and non-lease component.The payment by the lessee is to be allocated based on the stand-alone prices of the components.
At the start of the lease the lessee initially recognises a right-of-use asset and a lease liability.
Initially the right-of-use asset will be measured at the amount of the lease liability plus any initial direct costs incurred by the lessee.And the lease liability will be measured at the present value of the lease payments payable over the lease term,discounted at the rate implicit in the lease.
Subsequently,the right-of-use asset will be measured at cost less accumulated depreciation and the financial liability will be measured at amortised cost?IAS 37 Provisions,contingent liabilities and contingent assets?There is a present obligation as a result of a past event.
Probable a transfer of economic benefits will be required to settle the obligation.
A reliable estimate can be made of the obligation.
IAS 36 Impairment loss
Recoverable amount will be the HIGER of
(a)Fair value less costs to sell
(b)Value In Use
IFRS 15 Revenue
Where a contract contains more than one distinct performance obligation,a company allocates the transaction price to all separate performance obligations in proportion to the stand-alone selling price.
Long-term contract:profitable?The percentage of completion?Contract asset or contract liabilityCosts incurred to date+Total recognized profits-Progress billings receivedIAS 38 Intangible AssetsCapitalization of development costProbable future economic benefitsIntention to complete and use assetResources exist to complete development
Ability to use/sell asset
Technically feasible
Expenditure attributable to the asset can be measured reliably?IAS 40 Investment PropertyCost ModelFair Value ModelTransferIAS 33 Earnings Per Share(EPS)Issue at full market price&Buy-back of shares?Share number weighted on a time basisBonus IssueNo time weighting,adjust previous year EPS?Right IssueRule=calculate the"Theoretical Ex Rights Price"?Weight shares on a time basis using the“Bonus factor”
(CUM RIGHT PRICE/T.E.R.P)
Adjust previous years EPS
DEPS(convertible)
IAS 21 The Effects of Changes in Foreign Exchange Rates?Record the transaction at the exchange rate in place on the date the transaction occurs.
Monetary items at closing rate
Non monetary items at historic rate of transaction?Non monetary items at fair value at exchange rate when fair value is determined
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考试问答
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讲师认证：
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