ACCA考前复习指南F7重要知识点考点总结docWord文档下载推荐.docx
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SectionB备考要点
■计算ratio,分类别（profitability/liquidity/gearing/investor）
■关注题目角色，以谁的角度写report
■又寸比ratio:
纟吉合题目要求，VSpastyear/competitors/industrybenchmark
■特殊关注点：
从无到有，变化迅速，人无我有，人有我优
■思考：
financingsources,overtradingcashflow,riskgoingconcerns
ConsolidationFS重要知识点
FVofconsideration
Shareexchange
Deferredcash
Loannote
Contingentconsideration
FVAdjustmentofnetasset
Depreciation
Furthervalueincreaseafteracquisition
Goodwill
ImpairmentofGoodwill
Mid・yearacquisition
timeapportion
Intra-grouptrading
Sale&
COS
URPconsideringwhoisseller（SorP）
Intra-groupbalance
receivables&
payables
CIT&
GIT
Intra-grouploan
Investment&
liability
Financecost&
Investmentincome
NCI
Fullmethods（FVmethods）VSproportionatemethods
Associate
Intra-tradingA&
P:
URP*P%
ImpairmentofAssociate
Singleentity
重要知识点
IAS16PPE
InitialCostmeasurement
Depreciation
Revaluation
・watchoutDTfromrevaluation
Disposal
IFRS9Financialinstrument
Financeasset
-FVTPL/FVTOCI/Amortization
-WatchoutIssuecost
・Debtinstrument&
Equityinstrument
Financeliability
-Loannote
■Convertibleloannote
IFRS15Revenue
5stepstorecognizerevenue
Constructioncontract
Service
-Deferredrevenue
Agencysale
-sales&
repurchase
return
leaseback
Factorreceivables
IAS2Inventoryadjustment
openinginventory+purchase-closinginventory=costofsale
IAS17lease
Financelease
-NCL/CL&
financecost
-Asset:
CV&
depreciation
operatinglease
・annualleasepayment（timeapportion）
Tax
Currenttax
Deferredtax
-watchoutDTfromrevaluation
IAS37
Provision&
contingentliability
IAS33EPS
EPS计算:
fullmarketissuebonusissue&
rightissue
Cashflow
Investment,operatingffinancing
局部计算
选择题高频考点梳理
Framework选择题文字题为主
Qualitativecharacteristics理解应用
Recognition结合田可准则考察会计处理是否正确
Measurement结合任何准则考察会计处理是否正确
Historicalcost,replacementcost,currentcost
Conceptualframework
IAS16PPE
Initialmeasurementcost
CapitalexpenditureVSrevenueexpenditure
Revaluation
IAS36Impairment
Indicators
-carryingvalue>
recoverableamount
-externalorinternalindicator
Calculation
・Lowerofcarryingvalue
-FV-costtosell,Valueinuse
CGU
・ordertoimpairment
-1stspecificdamagedAsset
■2ndGoodwill
-3rdotherasset（prorataallocation）
IAS38Intangibleasset
Recognition
-Research&
development（capitalizedcriteria）
Amortization
-Finitelife
■Infinitivelife:
impairmentreview
IFRS5NCA-Heldforsale&
discontinuedoperations
RecognitionCriteria分类为IFRS5的条件
Measurement
-Lowerof:
l.FV-costtosell
2.CV
■Nodepreciationbeingheldforsale
IAS23Borrowingcost
Conditionstobemetforcapitalization
Interestexpense
IAS20GovernmentGrant
RevenueVScapitalgrant
Deferredincome/deductedfromvalueofasset
IAS40investmentproperty
FVtop/l
IAS2Inventory
Valuedatlowerof1:
NRV=sellingprice-costtosell
2:
Cost
openinginventory+purchase-closinginventory二costofsale
IAS41Agriculture
Scope
Measurement:
FV
IFRS15（IAS18/IAS11）revenue
文字题
-Revenue确认时点及金额
■结合sales&
repurchasezsales&
leasebackz
Factorreceivables/agencysales/sales&
return等特殊事项处理。
-Construct!
oncontract
-Amounttorecognizedasrevenue
IAS37provision
计算provision
常见provision的类型
ProvisionVScontingentliability/contingentasset
文字部分financelease分类条件
计算finaneelease-NCL/CL&
operatinglease-annualleasepayment
-FVTPL/FVTOCI/Amortization
-issuecost
Debtinstrument&
Equityinstrument
-Convertibleloannote
bonusissue&
DEPS计算:
convertibleloannote&
option
IAS8AccountingPolicies,AccountingEstimates&
Error对比accountingpolicy&
accountingestimation
Error&
fraud更正，注意大题当中处理
IAS10AdjustmentVSnon-Adjustmentevents
大题高频考点梳理
合并报表
大题如果考15分合并报表,则在选择题当中分值较大，所以合并报表基本知识都需要掌握。
文字题"
Group”"
control"
z'
'
significantinfluence"
Scopeofconsolidation
合并报表的局部小计算
Ratioanalysis选择题
分析factorinflueneeratio
ratioanalysislimitation
简单计算
Non-for-profitorganization
Measurement指标选取
ObjectivesofNon-for-profit
以上就是楷博财经对F7中重要知识点和高频考点的总结。
希望能帮助同学们抓住重点,更好地进行有针对性的复习！
在此，也祝各位同学都能够passpasspass!
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