ACCA F3怎么学？重点解析看这里！以下是F3的相关知识点：

选择题(分值主要分布在第4-5)：

1.Thecontextandpurposeoffinancialreporting

-ScopeandPurpose.

-Elements:Asset,Liability,Equity,Income,Expense

-Regulatoryofframework:IFRSF,IFRSAC,IASB,IFRSIC

-Governance

2.Thequalitativecharacteristicsoffinancialinformation

-Fundamentalcharacteristics:relevance,faithfulrepresentation.

-Comparability,verifiability,timeliness,understandability

3.Theuseofdoubleentryandaccountingsystem

-Generalrules:Dr:↑Asset,↓Liability,Expense/(Income),↓Equity

Cr:↓Asset,↑Liability,Income/(Expense),↑Equity

-T-accounts(b/dandc/d)

-booksofprimeentry

4.Recordingtransactionandevents

-Salesandpurchases:需要掌握creditsalesandcashsales的doubleentry，以及根据receivables推算sales

-Cash:prettycash

-Inventory：Costofsales(opening+purchase-closing)

IAS2:thelowerofcostandnetrealisablevalue(prudence)

FIFO\LIFO(禁止使用)\Averagecost

-TangibleNCA-IAS16PPE:Initialcost(beforelocationandcondition)

Costmodel(cost–depreciation)

Revaluationmodel(sameclass,frequency,record)

Disposal

-IntangibleNCA:Research-expense

Development–capitaliseifallofPIRATEaresatisfied

Amortisation

-Accrualsandprepayments(calculation\doubleentry)

-Provisionsandcontingencies(recognitionandaccountingtreatment)

-Receivables(baddebts&allowance)andpayables

5.Trialbalance

-Correctionoferrorsandsuspenseaccount

-Controlaccountsandreconciliations(outstandingpayments/lodgements)

-Incompleterecords：Margin&mark-up

Asset=Equity+Liability，NetAsset=Equity=Asset-Liability

Openingcapital+Capitalintroduced+Profit-Drawings=Closingcapital

-Eventafterreportingperiod

-Ratioanalysis(purpose/calculation/analysis)

综合题：

1.Consolidatedfinancialstatements（重点计算working,eg,Goodwill,NCI,Reserve）

2.Statementsoffinancialposition&profitorlossandothercomprehensiveincome

Or

Cashflows-Operating:depreciation,financecost,profitorlossondisposal

workingcapital:inventory,receivables,payables(资产增加，现金减少；负债增加，现金增加)

interestpaidandtaxpaid

-Investing

-Financing:shares,loans,dividend

-Cashandcashequivalents(年初&年底的值一定要写上!!)

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