ACCA考前复习指南F7重要知识点考点总结doc.docx

ACCA考前复习指南F7重要知识点考点总结doc.docx

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ACCA考前复习指南F7重要知识点考点总结doc

ACCA考前复习指南：

F7重要知识点.考点总结

改革之后的F7考试，考查范围更加全面。

同学们在备考的时候,需要对每个准则基本内容进行准备。

考官一般围绕recognition,measurement和presentation等方面考查。

而选择题部分,考前可以结合三套真题的选择题和练习册的选择题梳理知识点。

试卷分析

SectionA

SectionB

考试题型

选择题20题

大题：

15分x2

大题：

30分xl

考察范围

整个考纲

Ratioanalysis

SectionA备考要点

■仔细读题

■理解准则基础

■排除法，举反例

■计算题排除干扰自己算

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

-sales&return

-sales&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

Depreciation

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

IAS17lease

文字部分financelease分类条件

计算finaneelease-NCL/CL&financecost

operatinglease-annualleasepayment

IFRS9Financialinstrument

Financeasset

-FVTPL/FVTOCI/Amortization

-issuecost

Debtinstrument&Equityinstrument

Financeliability

-Loannote

-Convertibleloannote

EPS计算:

bonusissue&rightissue

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

Cashflow

局部计算

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!

更多考试资料，可以登录楷博财经官网获取!