LOGO

ACCA金程ACCA可信赖的财会培训专家

400-700-9596

首页>报考指南>考试报名>分享!2017年12月份ACCA的考试重点及学习安排

分享!2017年12月份ACCA的考试重点及学习安排

发表时间:2017-10-18 11:38 编辑:andy 告诉小伙伴:
0

2017年9月ACCA成绩及通过率已公布,错过9月份考试的考生们抓紧报考12月份考试,目前处于12月ACCA报名季,对于对于报考本次考季的ACCAer们来说,你们需要掌握哪些重点考试内容?又有哪些备考学习安排?

  2017年9月ACCA成绩及通过率已公布,错过9月份考试的考生们抓紧报考12月份考试,目前处于12月ACCA报名季,对于对于报考本次考季的ACCAer们来说,你们需要掌握哪些重点考试内容?又有哪些备考学习安排?

  2017年12月ACCA考试重点

  1、做合并报表的方法,格式,步骤

  合并资产负债表的几个基本working:

  W1 group structure(shareholding%,date of acquisition)W2 net assets of subsidiary at date of acquisition and date ofconsolidationW3 purchase consideration and goodwillW4 non-controlling interest at date of consolidationW5 group retained earingW6 investment in associate其它调整:

  intra-group trading

  intra-group transfer of non-current assets?Revaluation of Assets at AcquisitionInter Company Debt(Cash/inventory in transit)

  2、现金流量表必须将内容和格式记住,做表时的一些常见working:

  cash paid to acquire non-current assets

  tax paid

  Dividend paid

  Capital repayment of finance lease

  现金流量表容易出现的错误是丢三落四。一定要对报表的每一项进行检查,看是否有遗漏。

  3、财报分析

  必须将下列ratio的计算公式背下来:

  (1)Profitability

  ROCE:Profit before interest and taxation/Total assets less current liabilities(Equity+long term liability)?Assets turnover:Sales/Capital employedGross profit margin:PBIT/Sales(2)Short-term solvencyCurrent ratio:Current ratio=Current assets/Current liabilities?Quick ratio:Current assets less inventory/Current liabilities(3)Efficiency ratioInventory days:Inventory/Cost of sales×365 daysA lengthening inventory turnover period from one year to the next indicates a slowdown in trading or the investment in inventories is becoming excessive.

  Receivable days:Trade receivables/Sales×365 daysIncreasing collection period indicates a poorly managed credit control function.

  if we add together the inventory turnover period and receivables collection period,this should give us an indication of how soon inventory is converted into cash?Payable days:Trade accounts payable/Purchases(cost of sale)×365 daysThe cash cycle=Inventory turnover period+Accounts receivable collection period-Accounts payable payment period:

  (4)Long-term solvency

  Gearing ratio:debt/(equity+debt)

  gearing is an attempt to quantify the degree of risk involved in holding equity shares in a company?Interest coverageInterest cover=Profit before interest and tax/Interest chargesThe interest cover ratio shows whether a company is earning enough profits before interest and tax to pay its interest costs comfortably.

  (5)Shareholders';investment ratios

  Earnings per share

  Ratio计算是必须的,但不会占超过5分,更多分数在财报分析上。财报分析,是需要对这些ratio进行前后年,或与同行业平均值比较,分析企业经营状况和财务状况。应了解每个ratio反映的是什么,ratio变化的可能原因是什么,变化的后果是什么,给出相应的改善建议。

》》》ACCA四大直通班:面授+网课


  4、单个公司的报表

  通过财报编制考查国际会计准则的应用。常出现的准则有:

  IAS 16 Non-current assets(Property,plant and equipment)?Cost model VS Revaluation modelIAS 12 Taxation(Income taxes)Estimated income tax on taxable profisAdd:underprovision for tax charges in the previous year?Less:overprovision for tax charge in the previous year?Adjustment for the deferred taxIFRS 9 Financial instrumentsAmortised costFair valuethrough profit or lossthrough other comprehensive incomeConvertible debtIFRS16All leases will be brought on to the statement of financial position,except the lease term of 12 months or less and the underlying asset has a low value.

  A combined contract where part of the payment is for the lease of the asset and part of the payment is for the provision of additional services by the lessor then the lessee needs to spit the rental into a lease component and non-lease component.The payment by the lessee is to be allocated based on the stand-alone prices of the components.

  At the start of the lease the lessee initially recognises a right-of-use asset and a lease liability.

  Initially the right-of-use asset will be measured at the amount of the lease liability plus any initial direct costs incurred by the lessee.And the lease liability will be measured at the present value of the lease payments payable over the lease term,discounted at the rate implicit in the lease.

  Subsequently,the right-of-use asset will be measured at cost less accumulated depreciation and the financial liability will be measured at amortised cost?IAS 37 Provisions,contingent liabilities and contingent assets?There is a present obligation as a result of a past event.

  Probable a transfer of economic benefits will be required to settle the obligation.

  A reliable estimate can be made of the obligation.

  IAS 36 Impairment loss

  Recoverable amount will be the HIGER of

  (a)Fair value less costs to sell

  (b)Value In Use  》》》推荐阅读:2017年12月ACCA报名什么时候截止(附报名时间/费用/流程)

  IFRS 15 Revenue

  Where a contract contains more than one distinct performance obligation,a company allocates the transaction price to all separate performance obligations in proportion to the stand-alone selling price.

  Long-term contract:profitable?The percentage of completion?Contract asset or contract liabilityCosts incurred to date+Total recognized profits-Progress billings receivedIAS 38 Intangible AssetsCapitalization of development costProbable future economic benefitsIntention to complete and use assetResources exist to complete development

  Ability to use/sell asset

  Technically feasible

  Expenditure attributable to the asset can be measured reliably?IAS 40 Investment PropertyCost ModelFair Value ModelTransferIAS 33 Earnings Per Share(EPS)Issue at full market price&Buy-back of shares?Share number weighted on a time basisBonus IssueNo time weighting,adjust previous year EPS?Right IssueRule=calculate the"Theoretical Ex Rights Price"?Weight shares on a time basis using the“Bonus factor”

  (CUM RIGHT PRICE/T.E.R.P)

  Adjust previous years EPS

  DEPS(convertible)

  IAS 21 The Effects of Changes in Foreign Exchange Rates?Record the transaction at the exchange rate in place on the date the transaction occurs.

  Monetary items at closing rate

  Non monetary items at historic rate of transaction?Non monetary items at fair value at exchange rate when fair value is determined


  ACCA备考学习安排

  合理安排复习时间

  一般来说,ACCA考试的复习时间不宜过早,如果是零基础学员不一样,需要一切从零开始的话早点开始熟悉ACCA教材,从熟练英语开始。金程网校ACCA研究中心Jeff老师建议大家根据个人实际情况,提前做好时间规划,形成良好的作息习惯。

  另一方面,如果零基础的考生经济条件允许的话,可以考虑报班,这样可以节省很多的复习时间,结合着老师划的重点,边听金程的网课边做笔记,在ACCA网课老师的指导下,自己再去精读钻研,这样可以进一步加深对这些知识点的理解,方能牢固掌握。这样既节省时间而且效果比较好。

  培养全局观,拓宽知识面

  零基础学员除了要掌握课本和习题上的知识外,充分利用相关网站,不断扩大自己的知识面,了解的财会信息来接受不同的观点。

  尤其是P阶段几门难度较大的管理策划和财务策划相关课程中,乍看之下,教材似乎只提供了一个知识框架,要想答出东西来学员还应不断地补充知识面。

  举个例子,企业核心竞争力的不断培育、竞争优势、绩效评价体系、全球经济一体化对企业的影响等均可以和当前我国的一些知名企业相联系,理论结合实例,有助于对课本知识的理解和应用。

  唯有坚持是真谛

  很多“过来人”学员都说,走过ACCA这一路,会发现世上真的没有什么难事,一切只是难在我们是否愿意付出努力。任何考试的通过都决不是偶然,尤其对于没有丝毫基础的学员来说,要想通过更加需要百分之两百的努力和坚持。

  》》》了解更多ACCA考试问题点我咨询


  ACCA考试交流群:263939483   ACCA微博:金程教育   微信公众号:ACCA 备考

  F1-F4资料分享群:651434475

  F5-F9资料分享群:651435848

填写信息获取ACCA资料

 ACCA备考资料

》》返回首页


TOP

登录金程教育

注册金程帐号合作帐号直接登录

注册金程教育

  • 同意金程的《用户协议》

已有账号马上登录合作帐号直接登录