ACCA考试中F3 财务会计的知识点有哪些？

发布时间：2021-03-12

ACCA考试中F3 财务会计的知识点有哪些？

最佳答案

F3科目：主要介绍了复式记账财会技术所涉及的基本的原则，概念，规则，本课程具体介绍了财务会计的目的，财务信息的质量要求，如何处理会计数据，复式记账法的技巧，会计的基本原理和准则，期末的对账和调整方法，以及编制简单的财务报表。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items?

A $460

B $640

C $6,500

D $100

正确答案：D
3,980 – 270 – 180 – 3,200 = 330 : difference 100

(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.

(3 marks)

正确答案：
(ii) Disadvantages of an EVA approach to the measurement of financial performance include:
(i) The calculation of EVA may be complicated due to the number of adjustments required.
(ii) It is difficult to use EVA for inter-firm and inter-divisional comparisons because it is not a ratio measure.
(iii) Economic depreciation is difficult to estimate and conflicts with generally accepted accounting principles.
Note: Other relevant discussion would be acceptable.

(b) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that all

available reliefs are claimed. (8 marks)

正确答案：

 

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