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ACCA FA常考四大知识点
文章来源：网络
发布时间：2021-10-26 15:43
阅读：927次
ACCA考试FA课程中有一些常考的知识点，这些知识点经常被考到，也是考生们应该着重备考的重点，下面就为大家整理了一部分相关的知识点。【点击免费下载>>>更多ACCA学习相关资料】
一、Bank reconciliation
(a)Corrections and adjustments to the cash book
(i)Payments made into the bank account or from the bank account by way of standing order or direct debit,which have not yet been entered in the cash book
(ii)Dividends received(on investments held by the business),paid direct into the bank account but not yet entered in the cash book
(iii)Bank interest and bank charges,not yet entered in the cash book
(iv)Errors in the cash book that need to be corrected
(v)Dishonored cheques
(b)Items reconciling the corrected cash book balance to the bank statement
(i)Unpresented cheques or outstanding cheques.
(ii)Outstanding lodgements or deposits credited after date.
(iii)Electronic payments that have not yet been cleared.
二、Irrecoverable debts and allowances
1.Bad debts(definitely not)
Dr:Irrecoverable debts expense
Cr:Trade receivables
Irrecoverable debts written off and subsequently paid
Dr:Cash account
Cr:Irrecoverable debts expense
2.Doubtful debts(might not)
Allowances for receivables(应收账款备抵科目)
•General allowance=x%*(Trade receivable-bad debts-specific allowance)
•Accounting
First sets up/higher
Dr:Irrecoverable debts expense
Cr:Allowance for receivables
Lower
Dr:Allowance for receivables
Cr:Irrecoverable debts expense
三、Accruals and prepayments
1.Accruals
DR:Expense
CR:Liability(accrual)
2.Prepayments
DR:Asset(prepayment)
CR:Expense
3.Accrued income
DR:Accrued income(SOPF)
CR:Income
4.Deferred income
DR:Income
CR:Deferred income(SOPF)
四、Tangible non-current assets
1.Measurement
1.1 Initial measurement:
Cost(available for use)
1.2 Subsequent measurement:
Improves---capitalized---capital expenditure
Maintenance---expense---revenue expenditure
2.Depreciation
2.1 Calculation
The straight line method:
The annual depreciation charge=(cost of asset-residual value)/expected useful life of the asset
Or=(cost-residual value)x Dep%
The reducing balance method
Depreciation=Depreciation rate(%)*Net Book Value(NBV)
Net book value(NBV)=Cost–Accumulated depreciation to date
2.2 Accounting
Dr:Depreciation expense(statement of profit or loss)
Cr:Accumulated depreciation account(statement of financial position)
3.Revaluation of non-current assets
3.1 Revaluation surplus=Revalued amount-carry value(NBV)
3.2 Accounting
Dr:Building–cost($75,000–$30,000)45,000
Building–accumulated depreciation 5,000
Cr:Revaluation surplus 50,000
4.Non-current asset disposals
4.1 Calculation
(a)The carrying amount of the asset at the time of its sale
(b)Its net sale price,which is the price minus any costs of making the sale
a>b loss of disposal=a-b
a
4.1 Accounting
(i)Dr:Disposal of non-current asset account
Cr:Non-current asset account
(ii)Dr:Accumulated depreciation account
Cr:Disposal of non-current asset account
(iii)Dr:Receivable account or cash book
Cr:Disposal of non-current asset account
(iv)Dr:Loss of disposal
Cr:Disposal of non-current asset account
OR
Dr:Disposal of non-current asset account
Cr:Profit of disposal
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讲师认证：
CICPA会员（非执业），ACCA准会员，某世界五百强汽车企业多年财务部门工作经历，从事总账会计财务分析等多个岗位，参与共享中心建设、报表自动化合并等多项大型集团项目。实战经验丰富，业务能力扎实，主要教授公司战略与风险管理/财务成本管理，授课思路清晰严谨，又不失趣味。善于以生动有趣的案例讲解复杂的知识，帮助同学们理清知识点脉络，把握课程要点。
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