ACCA新大纲解析F3.docx

ACCA新大纲解析F3.docx

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ACCA新大纲解析F3

2014年ACCA新大纲考试科目全介绍

FinancialAccounting（FFA/F3）

科目介绍：

F3课程主要向学员介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。

大纲介绍了财务报表编制准备及会计科目建立原则。

接着大纲深入展开了公司各类经营行为的会计记录方法，如何使用试算平衡表使用、如何改正账面错误以及需合并报表或非合并报表财务报告的准备工作。

之后大纲分出两个重点方向展开，一是要求考生能够对财务报表做一些简单的解读；二是要求学员能够做报表合并。

近几年考试通过率趋势图：

知识结构：

科目关联性:

F3课程是ACCA财务会计体系下的基础课程，而财务会计是ACCA主要核心内容，F3也是帮助学员建立财务会计概念财务报表编制、合并、解读的相关知识；因此F3是F7财务报告、P2公司报告的基础。

考试形式：

F3的考试时长为2小时。

考生可以采用参加统一笔答考试或在计算机考试中心参与计算机考试两种形式。

考试题型由50个单选变为35个单选2个多任务题，单选题共70分，每个任务题15分。

新旧考纲的主要变化：

2014年，主要是考试题型上出现了较大的变化，主要是为了更加接近F7财务报告相关考试要求，缩小了两级考试之间的考试难度。

相比之下，F3考试难度增加了，F7反而降低了，在知识结构上，F3的考纲主要是增加了对编制合并报表的要求。

加强了与F7的联系，为考生步入F7的学习打好铺垫。

并且，编制合并报表从简单的选择题到有一定难度的任务题，要求考生熟练掌握报表格式和编制过程。

具体变化点如下：

Sectionandareas

Syllablescontent

B1a）referonlytoIASBConceptualFramework出现的qualitativecharacteristics,summarizedasright:

Define,understandandapplyqualitativecharacteristics:

i）Relevance

ii）Faithfulrepresentation

iii）Comparability

iv）Verifiability

v）Timeliness

vi）Understandability

B1b）replacedwithanewoutcomeincludingotheraccountingconcepts

Define,understandandapplyaccountingconcepts[K]

i）Materiality

ii）Substanceoverform

iii）Goingconcern

iv）Businessentityconcept

v）Accruals

vi）Fairpresentation

Theupdatedtitlesoffinancial

statementsperIAS1PresentationofFinancial

Statements.

Incomestatement’hasbeenreplacedwith‘statementofprofitorloss’and‘statementofcomprehensiveincome’hasbeenreplacedwith‘statementofprofitorlossandothercomprehensiveincome’.

新考纲--任务题（样题）：

Question1

ThefollowinginformationrelatestoGeofrost,alimitedliabilitycompany,fortheyearended31October20X7.

Extractsfromthestatementofprofitorlossfortheyearended31October20X7

$’000

Profitbeforetax15,000

Lesstax4,350

Profitfortheyear10,650

Statementoffinancialpositionasat31October

20X720X6

$’000$’000

Assets

Non-currentassets44,28226,574

Currentassets

Inventory3,5609,635

Receivables6,4054,542

Cash2,0451,063

12,01015,240

Totalassets56,29241,814

Equityandliabilities

Capitalandreserves

Ordinarysharecapital19,36517,496

Retainedearnings17,1156,465

36,48023,961

Non-currentliabilities

Loan8,00010,300

Currentliabilities

Bankoverdraft1,230429

Tradepayables7,5624,364

Taxation3,0202,760

11,8127,553

Totalequityandliabilities56,29241,814

Additionalinformation:

（1）Depreciationexpensefortheyearwas$4,658,000

（2）Assetswithacarryingvalueof$1,974,000weredisposedofataprofitof$720,000

Completethecashflowstatementofcashflowsfortheyearended31October20X7forGeofrost.

Statementofcashflowsfortheyearended31October20X7.

Cashflowsfromoperatingactivities

＄’000

○Profitbeforetax

○Profitaftertax

[]

Adjustments:

Depreciation[]○Add○Subtract

Profitondisposalofnon-currentassets

[] ○Add○Subtract

Inventory[]○Add○Subtract

Receivables[]○Add○Subtract

Payables[] ○Add○Subtract

Taxpaid[]○Add○Subtract

Netcashfromoperatingactivities

Cashflowsfrominvestingactivities

Paymentstoacquirenon-currentassets

[] ○Add ○Subtract

Proceedsfromsaleofnon-currentsassets

[] ○Add ○Subtract

Netcashfrominvestingactivities

Cashflowsfromfinancingactivities

Proceedsfromissueofsharecapital

[]○Add○Subtract

Repaymentofloans[]○Add○Subtract

Netcashfromfinancingactivities

Netmovementcashandcashequivalents

[]○Outflow○Inflow

Cashandcashequivalentsatbeginningofperiod[]

Cashandcashequivalentsatendofperiod[]

Question2

Background

On1January20X3GastaCoacquired75%ofthesharecapitalofEricaCofor﹩1,380,000.TheretainedearningsofEricaCoatthatdatewere﹩480,000.EricaCo’ssharecapitalhasremainedunchangedsincetheacquisition.

Thefollowingdraftstatementsoffinancialpositionforthetwocompanieshavebeenpreparedat31December20X9.

GastaCoEricaCo

﹩’000﹩’000

InvestmentinEricaCo1,3800

Otherassets4,5002,400

Totalassets5,8802,400

Equitysharecapital2,0001,000

Retainedearnings2,040660

4,0401,660

Liabilities1,840740

Totalequityandliabilities5,8802,400

Thenon-controllinginterest（NCI）wasvaluedat﹩450,000asat1January20X3.

Task1

Completethefollowingtodeterminethegoodwillarisingonacquisition.

Caption

﹩’000

Valueofinvestmentatacquisition

InvestmentinEricaCoheldbyGastaCo○480

○660

○1380

○1000

○450

○Retainedearnings○450

○Otherassets○1,380

○InvestmentinEricaCoheldbyGastaCo○480

○Equitysharecapital○660

○NCIasatacquisition○1,000

Totalvalueofinvestmentatacquisition（A）（）

FairvalueofEricaCo’snetassetsatacquisition

Equitysharecapital○480

○1,000

○2,400

○740

○660

○Retainedearnings○480

○Equitysharecapital○1,000

○Liabilities○2,400

○Otherassets○740

○660

TotalfairvalueofEricaCo’snetassetsatacquisition（B）（）

Goodwillatacquisitionasaformula○A-75%ofB

○A+100%ofB

○A-100%ofB

○A+75%ofB

Task2

Areeachofthefollowingstatementsrelatingtoconsolidationcorrect?

YesNo

Theprocessofconsolidationresultsinasingleseparatelegalentity.○○

NICwillalwaysfeaturewithintheconsolidatedfinancialstatements.○○

Goodwillisrecalculatedusingtherecentfairvaluesateachreportingperiodend.○○

Task3

SelecttheformulawhichcorrectlycalculatesNCIasat31December20X9,inaccordancewithIFRS10ConsolidatedFinancialStatements.

○25%ofnetassetsat31December20X9.

○FairvalueofNCIatacquisition+25%ofpostacquisitionprofits.

○FairvalueofNCIatacquisition+25%retainedearningsasat31December20X9

Task4

CalculatethefollowingfigureswhichwillbereportedinGasta’sconsolidatedstatementoffinancialpositionasat31December20X9.

＄’000

Investment○1380

○0

Otherassets（）

ShareCapital（）

Retainedearnings（）

Liabilities（）

X