2013年ACCA考试CORE PAPER内容整理(二套)[1]
来源:学生作业帮助网 编辑:作业帮 时间:2024/05/21 12:53:10 特许公认会计师(ACCA/CAT)
复习3.6的日子的难熬是很令人发指的,每多看一遍书,就多发现一次自己心虚的慌,经常边看就边觉得完了完了。但最后发现前人的经验又一次被验证了,3.6公认的踩分点高,我的3.6竟成了3门中得分最高的。
这里有两个经验可谈:
1、合并题的每一种题型都要准备到,去年的合并现金流量就是一个例子,很多人失手就失手在没准备到;
2、去年3.6考官的文章没出来,我只能把精力多放些在准则上,若今年出来了,那CURRENT ISSUE的题应该可以借鉴到,准则的熟悉和运用则更增加一道自信的砝码。
我按照REVISION上面的分类大致整理一下:
A FRAMEWORK 文字题
B Group Financial Statement
①合并资产负债表:
Group structure:注意时间阶段
goodwill: [cost of combination-fair value of assets acquired(一般为share capital+ premium + reserve)+fair value adjustment]*group share
reserve at acquisition:注意retained earning在acquisition时b/f的数字,有些要乘以时间阶段如6/12
minority interest:(share capital + premium + reserves+ depreciation/impairment 方面的调整+fair value adjustment)*MI
retained earnings: 母公司的retained earnings(per question)+[子公司的retained earnings(per question)+ reserve at acquisition+ depreciation/impairment 方面的调整+fair value adjustment]*acquire% - unrealised profit(关联方之间包含的利润)
PPE/INVENTORIES:经常会有些depreciation/impairment/in transit方面的调整,还有fair value的调整
②合并利润表:
Cost of sales:注意时间阶段,及fair value 方面的调整
各种费用:主要注意时间阶段
Profit on disposal of shares: sale proceeds-net assets sold(一般为share capital+ premium +retained profit b/f+ 子公司profit*%)*dispose%-goodwill not written off(注意时间阶段)
Share of profit of associate:[profit for the period*associate%-intra group profit]*group share as associate
Minority interest: associate profit*MI+合并后的利润*MI
③合并现金流量表
Cash flow from operating activities
Profit before taxation
Adjustments for
Interest
Depreciation
Exchange differences
Profit on sale
Share of profit in associate
Loss on disposal等等
这边的调整,常规的大致有以上几种,还有些特殊的就要根据案例来看的。
Increase/decrease in inventories -/+
Increase/decrease in trade receivables -/+
Increase/decrease in trade payables +/-
Cash generated from operations
Interest paid -特许公认会计师(ACCA/CAT)