ACCA考前復(fù)習(xí)指南：F7重要知識點、考點總結(jié)

1、ACCA考前復(fù)習(xí)指南：F7重要知識點.考點總結(jié)改革之后的F7考試，考查范圍更加全面。同學(xué)們在備考的時候,需要對每個準(zhǔn)則基本內(nèi)容進(jìn)行準(zhǔn)備?？脊僖话銍@recognition,measurement和presentation等方面考查。而選擇題部分，考前可以結(jié)合三套真題的選擇題和練習(xí)冊的選擇題梳理知識點。試卷分析選擇題20題大題：15分x2考試題型考察范圍大題：30分xl整個考綱RatioanalysisSectionA備考要點仔細(xì)讀題理解準(zhǔn)則基礎(chǔ)排除法，舉反例計算題排除干擾自己算SectionB備考要點計算ratio,分類別(profitability/liquidity/gearing/inv

2、estor)關(guān)注題目角色，以誰的角度寫report又寸比ratio:吉合題目要求，VSpastyear/competitors/industrybenchmark特殊關(guān)注點：從無到有，變化迅速，人無我有，人有我優(yōu)思考:financingsources,overtradingcashflow,riskgoingconcernsConsolidationFS重要知識點FVofconsiderationShareexchangeDeferredcashLoannoteContingentconsiderationFVAdjustmentofnetassetDepreciationFurtherval

3、ueincreaseafteracquisitionGoodwillImpairmentofGoodwillMid?yearacquisitiontimeapportionIntra-grouptradingSale&COSURPconsideringwhoisseller(SorP)Intra-groupbalancereceivables&payablesCIT&GITIntra-grouploanInvestment&liabilityFinancecost&InvestmentincomeNCIFullmethods(FVmethods)VSpr

4、oportionatemethodsAssociateIntra-tradingA&P:URP*P%ImpairmentofAssociateSingleentity重要知識點IAS16PPEInitialCostmeasurementDepreciationRevaluation?watchoutDTfromrevaluationDisposalIFRS9FinancialinstrumentFinanceasset-FVTPL/FVTOCI/Amortization-WatchoutIssuecost?Debtinstrument&EquityinstrumentFinan

5、celiability-LoannoteConvertibleloannoteIFRS15Revenue5stepstorecognizerevenueConstructioncontractService-DeferredrevenueAgencysale-sales&repurchase-sales&return-sales&leasebackFactorreceivablesIAS2Inventoryadjustmentopeninginventory+purchase-closinginventory=costofsaleIAS17leaseFinancelea

6、se-NCL/CL&financecost-Asset:CV&depreciationoperatinglease?annualleasepayment(timeapportion)TaxCurrenttaxDeferredtax-watchoutDTfromrevaluationIAS37Provision&contingentliabilityIAS33EPSEPS計算:fullmarketissuebonusissue&rightissueCashflowInvestment,operatingffinancing局部計算選擇題高頻考點梳理Framewor

7、k選擇題文字題為主Qualitativecharacteristics理解應(yīng)用Recognition結(jié)合田可準(zhǔn)則考察會計處理是否正確Measurement結(jié)合任何準(zhǔn)則考察會計處理是否正確Historicalcost,replacementcost,currentcostConceptualframeworkIAS16PPEInitialmeasurementcostCapitalexpenditureVSrevenueexpenditureDepreciationRevaluationIAS36ImpairmentIndicators-carryingvalue>recoverablea

8、mount-externalorinternalindicatorCalculation?Lowerofcarryingvalue-FV-costtosell,ValueinuseCGU?ordertoimpairment-1stspecificdamagedAsset2ndGoodwill-3rdotherasset(prorataallocation)IAS3IntangibleassetRecognition-Research&development(capitalizedcriteria)Amortization-FinitelifeInfinitivelife:impairm

9、entreviewIFRS5NCA-Heldforsale&discontinuedoperationsRecognitionCriteria分類為IFRS5的條件Measurement-Lowerof:l.FV-costtosell2.CVNodepreciationbeingheldforsaleIAS23BorrowingcostConditionstobemetforcapitalizationInterestexpenseIAS20GovernmentGrantRevenueVScapitalgrantDeferredincome/deductedfromvalueofass

10、etIAS40investmentpropertyFVtop/lIAS2InventoryValuedatlowerof1:NRV=sellingprice-costtosell2:Costopeninginventory+purchase-closinginventory二costofsaleIAS41AgricultureScopeMeasurement:FVIFRS15(IAS18/IAS11)revenue文字題-Revenue確認(rèn)時點及金額結(jié)合sales&repurchasezsales&leasebackzFactorreceivables/agencysales/

11、sales&return等特殊事項處理。-Constructioncontract-AmounttorecognizedasrevenueIAS37provision計算provision常見provision的類型ProvisionVScontingentliability/contingentassetIAS17lease文字部分financelease分類條件計算finaneelease-NCL/CL&financecostoperatinglease-annualleasepaymentIFRS9FinancialinstrumentFinanceasset-FVTPL

12、/FVTOCI/Amortization-issuecostDebtinstrument&EquityinstrumentFinanceliability-Loannote-ConvertibleloannoteEPS計算:bonusissue&rightissueDEPS計算:convertibleloannote&option對比accountingpolicy&IAS8AccountingPolicies,AccountingEstimates&ErroraccountingestimationError&fraud更正，注意大題當(dāng)中處理IAS10AdjustmentVSnon-Adjustmentevents大題高頻考點梳理合并報表大題如果考15分合并報表，則在選擇題當(dāng)中分值較大，所以合并報表基本知識都需要掌握。文字題"Group”"control"z''significantinfluence"Scopeofconsolidation合并報表的局部小計算Ratioanalysis選擇題分析factorinflueneeratior