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2012年ACCA考试《F3财务会计》讲义辅导(4)
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　　☆Classification of Assets and Liabilities
　　Assets: An asset is something owned or controlled by the business that will result in future economic benefits to the business. ( an inflow of cash or other assets.)
　　Such as:
　　Current assets:are assets owned by the business with the intention of turning them into cash within one year (accounting period).
　　This definition allows inventory or receivables to quality as current assets, even if they may not be realized into cash within 12 months.
　　Non-current asset: is an asset held for and used in operation(rather than for selling to customer), with a view to earning income or making profits from its use, for over more than one year ( accounting period).
　　Liability: is something owed by the business to someone else.
　　Current liability: These include the debts of the business that are repayable within the next 12 months.
　　Non-current liabilities: are liabilities that do not need to be settled for at least one year. (excluding the current portion of the debt)
　　Capital: Capital is a type of liability. It represents the owner’s net investment in the business. Capital appears as a credit balance on the balance sheet.
　　Assets C Liabilities = PROPRIETOR’S CAPITAL
　　Net Assets =( Total )Assets C(Total) Liabilities
　　Capital (at SFP date) = Capital introduced + Profit C Drawings
　　Drawing: Drawings are any amounts taken out of the business by the owner for their own personal use. Drawings will reduce the capital balance reported on the balance sheet.
　　Include:
　　●Money taken out of the business
　　●Goods taken for personal use
　　●Personal expenses paid by the business
　　Income statement1&&&　　
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新财经学校第 1 题Which of the following statements about IAS 2Inventories are correct?A. Production overheads should be included incost on the basis of a company's normal level of activity in the period.B. In arriving at the net realisable value ofinventories, trade discounts and settlement discounts must be deducted.C. In arriving at the cost of inventories, FIFO,LIFO and weighted average cost formulas are acceptable.D. It is permitted to value finished goodsinventories at materials plus labour cost only, without adding productionoverheads.第 2 题Which one of the following statements about animprest system of petty cash is correct?A. An imprest system for petty cash controlssmall cash expenditures because a fixed amount is paid into petty cash at thebeginning of each period.B. The imprest system provides a control overpetty cash spending because the amount of cash held in petty cash at any timemust be equal to the value of the petty cash vouchers for the period.C. An imprest system for petty cash helps withmanagement of small cash expenditures are reduces the risk of fraud.D. An imprest system for petty cash can operatewithout the need for petty cash vouchers or receipts for spending.第 3 题According to IAS 38 Intangible assets, which ofthe following statements about research and development expenditure are correct?Research expenditure, other than capitalexpenditure on research facilities, should be recognised as an expense asincurred.In deciding whether development expenditurequalifies to be recognised as an asset, it is necessary to consider whetherthere will be adequate finance available to complete the project.Development expenditure recognised as an assetmust be amortised over a period not exceeding five years.A. 1, 2 and 3B. 2 and 3 onlyC. 1 and 3 onlyD. 1 and 2 only第 4 题Which one of the following can the accountingequation can be rewritten as?A. Assets + profit - drawings - liabilities =closing capitalB. Assets - profit - drawings = closing capital- liabilitiesC. Assets - liabilities - drawings = openingcapital + profitD. Assets - liabilities - opening capital +drawings = profit第 5 题Which of the following are TRUE of partnerships?The partners' individual exposure to debt islimitedFinancial statements for the partnership by lawmust be produced and made publicA partnership is not a separate legal entityfrom the partners themselvesA. 3 onlyB. 2 onlyC. 1 and 3 onlyD. 1 and 2 only第 6 题Which of the following statements aboutintangible assets in company financial statements are correct according tointernational financial reporting standards?Research expenditure should not be capitalised.Intangible assets are never amortised.Development expenditure must be capitalised ifcertain conditions are met.A. 1 and 3 onlyB. 1 and 2 onlyC. 2 and 3 onlyD. All three statements are correct答案解析：1、正确答案：A答案解析：The correct answer is: Production overheadsshould be included in cost on the basis of a company's normal level of activityin the period.Trade discounts should be deducted but notsettlement discounts. IAS 2 does not allow the use of LIFO. Productionoverheads are part of the costs of conversion of finished goods and do formpart of the valuation.2、正确答案：C答案解析：The correct answer is: An imprest system forpetty cash helps with management of small cash expenditures are reduces therisk of fraud.An imprest system for petty cash helps withmanagement of small cash expenditures are reduces the risk of fraud. The amountpaid in to replenish petty cash at the beginning of each period should be theamount of petty cash spending in the previous period, which is the total ofexpenditures shown by petty cash vouchers for the previous period. The amountof petty cash at any time is the maximum petty cash balance minus the value ofthe petty cash vouchers for the period.3、正确答案：D答案解析：The correct answer is: 1 and 2 only.There is no requirement that developmentexpenditure should be amortised over a period not exceeding five years.4、正确答案：D答案解析：The correct answer is: Assets - liabilities -opening capital + drawings = profit.Assets - liabilities = capitalClosing capital = opening capital + profit -drawingsTherefore:Assets - liabilities = opening capital + profit- drawingsSo:Assets - liabilities - opening capital +drawings = profit5、正确答案：A答案解析：The correct answer is: 3 only.Unless a partnership is a limited liabilitypartnership, the partners' individual exposure to debt is not limited becausethe partnership is not a separate legal entity from the partners themselves.Financial records must be maintained by a partnership, but there is norequirement to make them publicly available unless the partnership is a limitedliability partnership.6、正确答案：A答案解析：The correct answer is: 1 and 3 only.Research expenditure is never capitalised,development expenditure is capitalised if it meets certain conditions per IAS38. Intangible assets are amortised over their useful life, if the life of theasset is indefinite, then it does not have to be amortised.
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请问How:Assets = Capital + Liabilities，请生意经帮帮我
How:Assets = Capital + Liabilities??
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简单解释就?，请当你自己是老板，而家你开?间公司要去投资，而你手头有&HKD&10,000，?你就入?&HKD&10,000俾公司去投资，呢HKD&10,000便是公司的capital，因为?问你(股东)??，所以对公司?讲呢笔钱是你的投资额。&当公司用呢笔钱去买?机器设备後，?公司的资产(Assets)&便有值HKD&10,000的机器设备，同埋欠你的HKD10,000?投资额，所以&Assets&HKD10,000&=&Capital&HKD10,000。&如果机器设备的价钱是&HKD&15,000，公司不够钱买时，便要向人(例如银行)借&HKD5,000先够钱买。?而家公司的资产(Assets)&便有值HKD&15,000的机器设备，同埋欠你的HKD&10,000投资额，和欠银行的HKD&5,000?债务，即&Assets&HKD15,000&=&Capital&HKD10,000&Liabilities&HKD&5,000。
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同意两位的解释 (所以唔答啦) Helen 的例子很清晰
What do you want to ask exactly ? In a balance sheet , debit side is Asserts , credit side is Capital and Liabilities . So Assets = Capital Liabilities Accounting system is a double entry system , when you have a debit entry , you should have credit entry(s) with the same amount. So, two sides are equal . It's a simple explaination .
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