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来源:中博 | 更新:2017/9/4 0:00:00 | 关键词:ACCA考试重点





W1 group structure(shareholding%,date of acquisition)

W2 net assets of subsidiary at date of acquisition and date of


W3 purchase consideration and goodwill

W4 non-controlling interest at date of consolidation

W5 group retained earing

W6 investment in associate


?intra-group trading

?intra-group transfer of non-current assets

?Revaluation of Assets at Acquisition

?Inter Company Debt(Cash/inventory in transit)



?cash paid to acquire non-current assets

?tax paid

?Dividend paid

?Capital repayment of finance lease





?ROCEProfit before interest and taxation/Total assets less current liabilities(Equity+long term liability)

?Assets turnoverSales/Capital employed

?Gross profit marginPBIT/Sales

2Short-term solvency

?Current ratioCurrent ratio=Current assets/Current liabilities

?Quick ratioCurrent assets less inventory/Current liabilities

3Efficiency ratio

?Inventory daysInventory/Cost of sales×365 days

A lengthening inventory turnover period from one year to the next indicates a slowdown in trading or the investment in inventories is becoming excessive.

?Receivable daysTrade receivables/Sales×365 days

Increasing 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 daysTrade accounts payable/Purchasescost of sale)×365 days

The cash cycle=Inventory turnover period+Accounts receivable collection period-Accounts payable payment period:

4Long-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 coverage

Interest cover=Profit before interest and tax/Interest charges

The interest cover ratio shows whether a company is earning enough profits before interest and tax to pay its interest costs comfortably.

5Shareholders'investment ratios

Earnings per share

Dividend cover:Earnings per share/Dividend per(ordinary)share

P/E ratio:A high P/E ratio indicates strong shareholder confidence in the company and its future




?IAS 16 Non-current assetsProperty,plant and equipment

?Cost model VS Revaluation model

?IAS 12 TaxationIncome taxes

?Estimated income tax on taxable profis

?Add:underprovision for tax charges in the previous year

?Less:overprovision for tax charge in the previous year

?Adjustment for the deferred tax

?IFRS 9 Financial instruments

?Amortised cost

?Fair value

?through profit or loss

?through other comprehensive income

?Convertible debt


?All 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

?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 liability

?Costs incurred to date

?+Total recognized profits

?-Progress billings received

?IAS 38 Intangible Assets

?Capitalization of development cost

?Probable future economic benefits

?Intention to complete and use asset

?Resources exist to complete development

?Ability to use/sell asset

?Technically feasible

?Expenditure attributable to the asset can be measured reliably

?IAS 40 Investment Property

?Cost Model

?Fair Value Model


?IAS 33 Earnings Per Share(EPS)

?Issue at full market price&Buy-back of shares

?Share number weighted on a time basis

?Bonus Issue

?No time weighting,adjust previous year EPS

?Right Issue

?Rule=calculate the"Theoretical Ex Rights Price"

?Weight shares on a time basis using the“Bonus factor”


?Adjust previous years EPS


?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



2、注意控制答题时间,每分1.8分钟.题目中如有做不出的难点,可以放弃,以确保拿到EASY MARK




6、不要过多计算ratio。先把分析的三大部分—profitabilityliquiditygearing的框架列出来,把每个部分的基本分析,如各个ratio是多少,是上升还是下降写出来,再有时间就可以深入分析,这样的话easy mark是可以完全拿到的。







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