ACCA考前复习指南F7重要知识点考点总结doc.docx

1、ACCA考前复习指南F7重要知识点考点总结docACCA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SectionASectionB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Ratio analysisSectionA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

2、 ratio ,分类别(profitability/liquidity/gearing/i n vest or)关注题目角色，以谁的角度写report又寸比 ratio :纟吉合题目要求，VS past year/competitors/industry benchmark特殊关注点：从无到有，变化迅速，人无我有，人有我优 思考：financing sources, overtrading cashflow, risk going concernsConsolidation FS 重要知识点FV of considerationShare exchangeDeferred cashLoan n

3、oteContingent considerationFV Adjustment of net assetDepreciatio nFurther value in crease after acquisitionGoodwillImpairment of GoodwillMidyear acquisitiontime apportionIntra-group tradingSale &COSURP considering who is seller (S or P)Intra-group balancereceivables & payablesCIT & GITIntra-group lo

4、anInvestment & liabilityFinance cost & Investment incomeNCIFull methods(FV methods) VS proportionate methodsAssociateIntra-trading A&P: URP * P%Impairment of AssociateSingle entity重要知识点IAS16 PPEInitial Cost measurementDepreciationRevaluati on watch out DT from revaluationDisposalIFRS9 Financial inst

5、rumentFinance asset-FVTPL/FVTOCI/Amortizatio n-Watch out Issue costDebt instrument & Equity instrumentFinance liability-Loan noteConvertible loan noteIFRS15 Revenue5 steps to recognize revenueConstruction contractService-Deferred revenueAgency sale-sales & repurchase-sales & return-sales & leaseback

6、Factor receivablesIAS 2 Inventory adjustmentopening inventory+ purchase -closing inventory= cost of saleIAS 17 leaseFinance lease-NCL/CL & finance cost-Asset: CV & depreciationoperating leaseannual lease payment(time apportion)TaxCurrent taxDeferred tax-watch out DT from revaluationIAS 37Provision &

7、 contingent liabilityIAS 33 EPSEPS 计算:full market issue bonus issue & right issueCashflowInvestment, operating f financing局部计算选择题高频考点梳理Framework选择题文字题为主Qualitative characteristics 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Historical cost, replacement cost, current costConceptual fram

8、eworkIAS 16 PPEInitial measurement costCapital expenditure VS revenue expenditureDepreciatio nRevaluationIAS 36 ImpairmentIndicators-carrying value recoverable amount-external or internal indicatorCalculati onLower of carrying value-FV -cost to sell, Value in useCGUorder to impairment-1st specific d

9、amaged Asset2nd Goodwill-3rd other asset (pro rata allocation)IAS 38 Intangible assetRecog nition-Research & development (capitalized criteria)Amortizati on-Finite lifeInfinitive life : impairment reviewIFRS 5 NCA - Held for sale & discontinued operationsRecognition Criteria 分类为 IFRS5 的条件Measureme n

10、t-Lower of:l.FV-cost to sell2.CVNo depreciation being held for saleIAS 23 Borrowing costConditions to be met for capitalizationInterest expenseIAS 20 Government GrantRevenue VS capital grantDeferred income / deducted from value of assetIAS 40 investment propertyFV to p/lIAS 2 InventoryValued at lowe

11、r of 1: NRV=selling price - cost to sell2:Costopening inventory + purchase -closing inventory二 cost of saleIAS 41 AgricultureScopeMeasurement: FVIFRS 15 (IAS 18/IAS11) revenue文字题-Revenue确认时点及金额结合 sales & repurchase z sales &lease back zFactor receivables/agency sales/sales & return 等特殊事项处理。-Construc

12、t!on contract-Amount to recognized as revenueIAS 37 provision计算 provision常见provision的类型Provision VS contingent liability/contingent assetIAS 17 lease文字部分finance lease分类条件计算 finanee lease - NCL/CL & finance costoperating lease - annual lease paymentIFRS9 Financial instrumentFinance asset-FVTPL/FVTOCI

13、/Amortization-issue costDebt instrument &Equity instrumentFinance liability-Loan note-Convertible loan noteEPS 计算:bonus issue & right issueDEPS 计算:convertible loan note & optionIAS 8 Accounting Policies, Accounting Estimates & Error 对比 accounting policy & accounting estimationError& fraud更正，注意大题当中处理

14、IAS 10 Adjustment VS non- Adjustment events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 significant influenceScope of consolidation合并报表的局部小计算Ratio analysis 选择题分析 factor in flue nee ratioratio analysis limitation简单计算Cashflow局部计算Non-for-profit organizationMeasurement指标选取Objectives of Non-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pass pass pass!更多考试资料，可以登录楷博财经官网获取!