ACCA F3第四章是同学们开始接触财务会计的第一章，俗话说万事开头难，很多同学在刚开始接触这部分内容的时候会有很多困惑和混淆，那么我们在这里总结一下同学们最常问到的几个问题，来让我们看看同学们经常产生疑问的知识点有哪些。

希望看这篇文章的同学也可以从别人的错误中有所收获；要记住成功的方法有千万种，但是失败的原因不外乎那几个，失败的经验要远比成功的心得重要。

说明：所有涉及的知识点的章节都以BPP教材的章节编号为准。

题号：4.1

The following information is relevant for questions 4.1 and 4.2.

On 1 May 20X9 Marshall's cash book showed a cash balance of $224 and an overdraft of $336. During the

week ended 6 May the following transactions took place.

May 1 Sold $160 of goods to P Dixon on credit.

May 1 Withdrew $50 of cash from the bank for business use.

May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.

May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The

payment was by cheque.

May 3 Sold $45 of goods for cash.

May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within

7 days.

May 4 Paid a telephone bill of $210 by cheque.

May 4 Purchased $400 of goods on credit from D Daley.

May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash

discount offered to him.

May 5 Sold $304 of goods to M Donald on credit.

May 5 Purchased $135 of goods from Honour Co by cheque.

May 6 Received a cheque from D Randle for $482.

May 6 Purchased $100 of goods on credit from G Perkins.

4.1 What is the total of the sales day book?

A $544

B $589

C $534

D $579 (2 marks)

学生疑问：Sales day book包含哪些内容？

知识点：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

Sales day book记录的是所有credit sales，所以题目中的:

May 1 Sold $160 of goods to P Dixon on credit;

May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within 7 days;

May 5 Sold $304 of goods to M Donald on credit;

符合要求，应该分别记录到sales day book当中，至于Sold $45 of goods for cash.这一项是现金销售不能计入sales day book。

至于第二项记录$80而未计算折扣的原因是根据权责发生制，需按$80记录收入。

题号：4.2

题干接上题4.1

4.2 What is the total of the purchases day book?

A $880

B $823

C $1,033

D $958 (2 marks)

疑问：purchase day book包含哪些内容？

 知识点：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

所以要记录的部分包括的是所有赊购的部分，根据题目中：

May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.

May 4 Purchased $400 of goods on credit from D Daley.

May 6 Purchased $100 of goods on credit from G Perkins.

这三项满足条件，其中根据权责发生制，对于第一个trade discount要减去获得的折扣，所以380×85%=323。

题号：4.8

You are given the following information:

Receivables at 1 January 20X3 $10,000

Receivables at 31 December 20X3 $9,000

Total receipts during 20X3 (including cash sales（现金销售） of $5,000) $85,000

What are sales on credit during 20X3?

A $81,000

B $86,000

C $79,000

D $84,000 (2 marks)

学生疑问：整道题都不太理解。

知识点：CHAPTER 4 // Sources, records and books of prime entry

总收入=现金收入+赊销收入=85,000=5,000+80,000，只有赊销收入（sales on credit, 80,000）才会产生“应收账款”。并且，应收账款为贷方科目。

题号：4.11

The following totals appear in the day books for March 20X8.

$

Sales day book 40,000

Purchases day book 20,000

Returns inwards day book 2,000

Returns outward day book 4,000

Opening and closing inventories are both $3,000. What is the gross profit for March 20X8?

A $22,000

B $24,000

C $20,000

D $18,000 (2 marks)

学生疑问：returns inwards是采购退货，所以采购是20,000-2,000=18,000;销售是40,000-4,000=36,000.所以利润是36,000-18,000=18,000.为什么不对。

知识点：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

这道题考察的相关知识点是日记账的相关知识，在书上CH4，那么我们先来看看题目：以下的汇总出现在2008年3月份的各日记账中；然后下面四个日记账分别是销售日记账，购货日记账，return inwards就是销售退回日记账，也就是销货退回不是采购退回；return outwards是采购退货，可以理解是向外退回那肯定是把采购的货物才是向企业外退货，所以两个不要搞反。

区别在书上在P51页，再好好看看理解一下，那么这道题中销售额就是$40,000-2,000=$38,000，采购额就是$20,000-4,000=$16,000，由于库存前后相等所以这里不考虑库存；最后计算gross profit就是$38,000-16,000等于$22,000。

4.18 Which of the following statements is/are TRUE or FALSE?

1 Cash purchases are recorded in the purchases day book.

2 The sales day books is used to keep a list of invoices received from suppliers.

A Both statements are TRUE

B Both statements are FALSE

C Statement 1 is TRUE and statement 2 is FALSE

D Statement 1 is FALSE and statement 2 is TRUE (2 marks)

学生疑问：2为什么是错的

知识点：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

这道题考察的知识点依然是日记账的相关知识，参考书CH4，题目中问下列叙述的正确与否