ACCA F3考试知识点汇总.docx
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ACCA F3考试知识点汇总.docx
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ACCAF3考试知识点汇总
ACCA F3 考试知识点汇总
☆TypesofbusinessentityAbusinesscanbeorganizedinoneoftheseveralways:
●Soletrader–abusinessownedandoperatedbyoneperson.
Thesimpleformofbusinessisthesoletrader.Thisisownedandmanagedbyoneperson,althoughtheremightbeanynumberofemployees.Asoletraderisfullypersonallyliableforanylossesthatthebusinessmightmake.
●Partnership–abusinessownedandoperatedbytwoormorepeople.
Apartnershipisabusinessownedjointlybyanumberofpartners.Thepartnersarejointlyandseverelyliableforanylossesthatthebusinessmightmake.
(Traditionallythebigaccountingfirmshavebeenpartnerships,althoughsomeareconvertingtheirstatustolimitedliabilitycompanies.)
●LimitedLiabilityCompany–abusinessownedbymanypeopleandoperatedbymany(thoughnotnecessarilythesame)people.Companiesareownedbyshareholders.Shareholdersarealsoknownasmembers.Asagroup,theyelectthedirectorswhorunthebusiness.Companiesarealwayslimitedcompanies.
Insummary,typesofbusinessentityshouldbedifferentiatedinOwnership;OperationrightandLiabilityforthebusinesstoundertake.
Forallthreetypesofentity,themoneyputupbytheindividual,thepartnersortheshareholders,isreferredtoasthebusinesscapital.Inthecaseofacompany,thiscapitalisdividedintoshares.☆BusinessTransactions:
Maintypesofbusinesstransactionsforabusinessinclude:
●Purchaseofinventoryforresale
●Salesofgoods
●Purchaseofnon-currentassets
●Paymentofexpenses
●Introductionofnewcapitaltothebusiness
●Withdrawaloffundsfromthebusinessbytheowner
☆Cashandcredittransactions:
Cashtransactions:
thebuyerpaysfortheitemimmediatelyorpossiblyinadvance.
Credittransactions:
thebuyerdoesnothavetopayfortheitemonreceipt,butisallowedsometime(acreditperiod)beforehavingtomakethepayment.
☆Definitionofaccounting
Recording:
transactionsmustberecordedastheyoccurinordertoprovideup-to-dateinformationformanagement.
Summarizing:
thetransactionsforaperiodaresummarizedinordertoprovideinformationaboutthecompanytointerestedparties.
☆Typesofaccounting
Financialaccountingvsmanagementaccounting
Accountingreportsusersinclude:
●Management:
Needinformationaboutthecompany’sfinancialsituationasitiscurrentlyanditisexpectedtobeinthefuture.Thisistoenablethemtomanagethebusinessefficientlyandtomakeeffectivedecisions.
●Investors:
Theprovidersofrisk,capitalandtheiradvisersareconcernedwiththeriskinherentin,andreturnprovidedby,theirinvestments.Theyneedinformationtohelpthemdeterminewhethertheyshouldbuy,holdorsell.
●Tradepayables/Suppliers:
Suppliersandothertradepayables.Suppliersandothertradepayablesareinterestedininformationthatenablesthemtodeterminewhetheramountsowingtothemwillbepaidwhendue.Tradepayablesarelikelytobeinterestedinanenterpriseoverashorterperiodthanlendersunlesstheyaredependentuponthecontinuanceofanenterpriseasamajorcustomer.
●Shareholders:
Shareholdersarealsointerestedinmarketvalueofsharesaswellasinformationwhichenablesthemtoassesstheabilityoftheenterprisetopaydividends.
●Lenders:
Lendersareinterestedininformationthatenablesthemtodeterminewhethertheirloans,andtheinterestattachingtothem,willbepaidwhendue.
●Customers:
Customershaveaninterestininformationaboutthecontinuanceofanenterprise,especiallywhentheyhavealongterminvolvementwithoraredependenton,theenterprise.
●Governmentandtheiragencies:
Governmentsaretheiragenciesareinterestedintheallocationofresourcesand,therefore,theactivitiesofenterprises.Theyalsorequireinformationinordertoregulatetheactivitiesofenterprises,determinetaxationpoliciesandasthebasisfornationalincomeandsimilarstatistics.
●Employees:
Employeesandtheirrepresentativegroupsareinterestedininformationaboutthestabilityandprofitabilityoftheiremployers.Theyarealsointerestedininformationwhichenablesthemtoassesstheabilityoftheenterprisetoproveremuneration,retirementbenefitsandemploymentopportunities.
●Generalpublic:
Enterprisesaffectmembersofthepublicinanvarietyofways.Forexample,enterprisesmaymakeasubstantialcontributiontothelocaleconomyinmanywaysincludingthenumberofpeopletheyemployandtheirpatronageoflocalsuppliers.Financialstatementsmayassistthepublicbyprovidinginformationaboutthetrendsandrecentdevelopmentsintheprosperityoftheenterpriseandtherangeofitsactivities.
☆Thebusinessentityconcept
Thebusinessentityconcept
●Statesthatfinancialaccountinginformationrelatesonlytotheactivitie
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