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ACCA F3《财务会计》简要知识点归纳

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2021-02-18 16:30
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2021年2月18日发(作者:交卸)




















ACCA F3


《财务会计》简要知识点归纳






What is the purpose of a bank reconciliation?







The bank reconciliation is done to check the accuracy of the entries in the cash book (and the


accuracy of the bank statement).







What


are


we


trying


to


achieve


when


we


reconcile


the


receivables


ledger


control


accounts


with the receivables ledger?







The balance on the receivables ledger control account should be the same as the total of all


the balances on the individual accounts in the accounts receivables ledger. If they are not the same


then there must be an error.







In


consolidations,


under


what


circumstances


will


a


provision


for


unrealised


profit


(PURP)


adjustment be necessary?







When


one


company


in


the


group


has


made


sales


to


the


other


company,


and


the


other


company has some of those goods in inventory at the end of the year.







How is the goodwill arising on consolidation calculated?







It is the difference between the fair value of the subsidiary and the fair value of the net assets


of the subsidiary.







What


is


the


difference


between


the


Direct


and


Indirect


methods


of


arriving


at


the


?


cash


generated from operations




on a Statement of Cash Flows?







The


direct


method


shows


the


actual


amount


of


cash


received


and


cash


paid


in


respect


of


operations.







The


indirect


method


starts


with


the


profit


before


tax


and


adjusts


it


to


result


in


the


cash


generated.







What items appear on a Statement of Cash Flows under the heading Investing Activities?







Cash spent acquiring non- current assets







Cash received from the sale of non-current assets







Income from investments







What are the three main headings that will appear on Statement of Cash Flows?




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