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ACCAF3《财务会计》简要知识点归纳Whatisthepurposeofabankreconciliation?Thebankreconciliationisdonetochecktheaccuracyoftheentriesinthecashbook(andtheaccuracyofthebankstatement).Whatarewetryingtoachievewhenwereconcilethereceivablesledgercontrolaccountswiththereceivablesledger?Thebalanceonthereceivablesledgercontrolaccountshouldbethesameasthetotalofallthebalancesontheindividualaccountsintheaccountsreceivablesledger.Iftheyarenotthesamethentheremustbeanerror.Inconsolidations,underwhatcircumstanceswillaprovisionforunrealisedprofit(PURP)adjustmentbenecessary?Whenonecompanyinthegrouphasmadesalestotheothercompany,andtheothercompanyhassomeofthosegoodsininventoryattheendoftheyear.Howisthegoodwillarisingonconsolidationcalculated?Itisthedifferencebetweenthefairvalueofthesubsidiaryandthefairvalueofthenetassetsofthesubsidiary.WhatisthedifferencebetweentheDirectandIndirectmethodsofarrivingatthe‚cashgeneratedfromoperations‘onaStatementofCashFlows?Thedirectmethodshowstheactualamountofcashreceivedandcashpaidinrespectofoperations.Theindirectmethodstartswiththeprofitbeforetaxandadjustsittoresultinthecashgenerated.WhatitemsappearonaStatementofCashFlowsundertheheadingInvestingActivities?Cashspentacquiringnon-currentassetsCashreceivedfromthesaleofnon-currentassetsIncomefrominvestmentsWhatarethethreemainheadingsthatwillappearonStatementofCashFlows?CashflowsfromoperatingactivitiesCashflowsfrominvestingactivitiesCashflowsfromfinancingactivitiesHowisacontingentassettreatedintheFinancialStatementsifthelikelihoodoftheassetbeingconfirmedisregardedasprobable?Ifitisprobable,thentheassetshouldnotberecognisedintheFinancialStatements,butitshouldbedisclosedbywayofnote.InthecontextofIAS10–Eventsafterthereportingperiod–whatisthetreatmentofanon-adjustingevent?Thefinancialstatementsarenotamendedtoreflecttheevent,butitisdisclosedbywayofanoteifmaterial.Whatarerevenuereserves?Revenuereservesareprofitsthathavebeenearned(andretained)bythecompany–retainedearningsandgeneralreserve.Theyrepresentamountsowingtoshareholdersthatcanbepaidoutasdividend.Whatdoesthesharepremiumaccountrecord?Thesharepremiumaccountrecordstheexcessoftheamountofcashreceivedfromtheissueofsharesoverthenominal(par)valueoftheshares.Whatisabonus(scrip)issueofshares?Abonusissueofsharesisanissueofnewsharestoexistingshareholdersinproportiontotheirexistingshareholdings,freeofcharge.Nocashisreceived.Whatarethedifferencesbetweenordinaryandpreferenceshares?Ordinaryshareshavevotingrights–preferencesharesusuallydonot.Thedividendonordinarysharesisrecommendedbythedirectors–preferencesharescarryafixeddividend.Theordinarydividendispaidoutofprofitsleftafterthepreferencedividendhasbeenpaid.