ACCA新大纲解析（F3）
摘要：2014年ACCA新大纲考试科目全介绍 FinancialAccounting(FFA/F3) 科目介绍： F3课程主要向学员介绍了财务会计准则、相关会计科...
2014年ACCA新大纲考试科目全介绍
Financial Accounting (FFA/F3)
Financial Accounting (FFA/F3)
科目介绍：
F3课程主要向学员介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。
大纲介绍了财务报表编制准备及会计科目建立原则。接着大纲深入展开了公司各类经营行为的会计记录方法，如何使用试算平衡表使用、如何改正账面错误以及需合并报表或非合并报表财务报告的准备工作。之后大纲分出两个重点方向展开，一是要求考生能够对财务报表做一些简单的解读；二是要求学员能够做报表合并。
近几年考试通过率趋势图：
知识结构：
F3课程是ACCA财务会计体系下的基础课程，而财务会计是ACCA主要核心内容，F3也是帮助学员建立财务会计概念财务报表编制、合并、解读的相关知识；因此F3是F7财务报告、P2公司报告的基础。
F3的考试时长为2小时。考生可以采用参加统一笔答考试或在计算机考试中心参与计算机考试两种形式。考试题型由50个单选变为35个单选2个多任务题，单选题共70分，每个任务题15分。
新旧考纲的主要变化：
2014年，主要是考试题型上出现了较大的变化，主要是为了更加接近F7财务报告相关考试要求，缩小了两级考试之间的考试难度。相比之下，F3考试难度增加了，F7反而降低了，在知识结构上，F3的考纲主要是增加了对编制合并报表的要求。加强了与F7的联系，为考生步入F7的学习打好铺垫。 并且， 编制合并报表从简单的选择题到有一定难度的任务题，要求考生熟练掌握报表格式和编制过程。
具体变化点如下：
| Section and areas | Syllables content |
|
B1 a) refer only to IASB Conceptual Framework 出现的qualitative characteristics ,summarized as right: |
Define, understand and apply qualitative characteristics: i) Relevance ii) Faithful representation iii) Comparability iv) Verifiability v) Timeliness vi) Understandability |
| B1 b) replaced with a new outcome including other accounting concepts |
Define, understand and apply accounting concepts [K] i) Materiality ii) Substance over form iii) Going concern iv) Business entity concept v) Accruals vi) Fair presentation |
|
The updated titles of financial statements per IAS 1 Presentation of Financial Statements. |
Income statement’ has been replaced with ‘statement of profit or loss’ and ‘statement of comprehensive income’ has been replaced with ‘statement of profit or loss and other comprehensive income’. |
新考纲--任务题（样题）：
Question 1
The following information relates to Geofrost, a limited liability company, for the year ended 31 October 20X7.
Extracts from the statement of profit or loss for the year ended 31 October 20X7
| $’000 |
| Profit before tax 15,000 |
| Less tax 4,350 |
| Profit for the year 10,650 |
| Statement of financial position as at 31 October |
| 20X7 20X6 |
| $’000 $’000 |
| Assets |
| Non-current assets 44,282 26,574 |
| Current assets |
| Inventory 3,560 9,635 |
| Receivables 6,405 4,542 |
| Cash 2,045 1,063 |
| 12,010 15,240 |
| Total assets 56,292 41,814 |
| Equity and liabilities |
| Capital and reserves |
| Ordinary share capital 19,365 17,496 |
| Retained earnings 17,115 6,465 |
| 36,480 23,961 |
| Non-current liabilities |
| Loan 8,000 10,300 |
| Current liabilities |
| Bank overdraft 1,230 429 |
| Trade payables 7,562 4,364 |
| Taxation 3,020 2,760 |
| 11,812 7,553 |
| Total equity and liabilities 56,292 41,814 |
Additional information:
(1) Depreciation expense for the year was $ 4,658,000
(2) Assets with a carrying value of $ 1,974,000 were disposed of at a profit of $ 720,000
Complete the cash flow statement of cash flows for the year ended 31 October 20X7 for Geofrost.
Statement of cash flows for the year ended 31 October 20X7.
| Cash flows from operating activities |
|
＄’000 ○ Profit before tax ○ Profit after tax [ ] |
| Adjustments: |
| Depreciation [ ] ○ Add ○ Subtract |
|
Profit on disposal of non-current assets [ ] ○ Add ○ Subtract |
| Inventory [ ] ○Add ○ Subtract |
| Receivables [ ] ○ Add ○ Subtract |
| Payables [ ] ○ Add ○ Subtract |
| Tax paid [ ] ○ Add ○ Subtract |
| Net cash from operating activities |
| Cash flows from investing activities |
|
Payments to acquire non-current assets [ ] ○ Add ○ Subtract |
|
Proceeds from sale of non-currents assets [ ] ○ Add ○ Subtract |
| Net cash from investing activities |
| Cash flows from financing activities |
|
Proceeds from issue of share capital [ ] ○ Add ○ Subtract |
| Repayment of loans [ ] ○ Add ○ Subtract |
| Net cash from financing activities |
|
Net movement cash and cash equivalents [ ] ○ Outflow ○ Inflow Cash and cash equivalents at beginning of period [ ] |
| Cash and cash equivalents at end of period [ ] |
Question 2
Background
On 1 January 20X3 Gasta Co acquired 75% of the share capital of Erica Co for ﹩ 1,380,000. The retained earnings of Erica Co at that date were ﹩ 480,000. Erica Co’s share capital has remained unchanged since the acquisition.
The following draft statements of financial position for the two companies have been prepared at 31 December 20X9.
| Gasta Co Erica Co |
| ﹩’000 ﹩’000 |
| Investment in Erica Co 1,380 0 |
| Other assets 4,500 2,400 |
| Total assets 5,880 2,400 |
| Equity share capital 2,000 1,000 |
| Retained earnings 2,040 660 |
| 4,040 1,660 |
| Liabilities 1,840 740 |
| Total equity and liabilities 5,880 2,400 |
The non-controlling interest(NCI) was valued at ﹩450,000 as at 1 January 20X3.
Task 1
Complete the following to determine the goodwill arising on acquisition.
| Caption |
| ﹩’000 |
| Value of investment at acquisition |
|
Investment in Erica Co held by Gasta Co ○ 480 ○ 660 ○ 1380 ○ 1000 ○ 450 |
|
○ Retained earnings ○ 450 ○ Other assets ○ 1,380 ○ Investment in Erica Co held by Gasta Co ○ 480 ○ Equity share capital ○ 660 ○ NCI as at acquisition ○ 1,000 |
| Total value of investment at acquisition(A) ( ) |
| Fair value of Erica Co’s net assets at acquisition |
|
Equity share capital ○ 480 ○ 1,000 ○ 2,400 ○ 740 ○ 660 |
|
○ Retained earnings ○ 480 ○ Equity share capital ○ 1,000 ○ Liabilities ○ 2,400 ○ Other assets ○ 740 ○ 660 |
| Total fair value of Erica Co’s net assets at acquisition(B) ( ) |
|
Goodwill at acquisition as a formula ○ A-75% of B ○ A+100% of B ○ A-100% of B ○ A+75% of B |
Task 2
Are each of the following statements relating to consolidation correct?
Yes No
The process of consolidation results in a single separate legal entity.
NIC will always feature within the consolidated financial statements.
Goodwill is recalculated using the recent fair values at each reporting period end.
Task 3
Select the formula which correctly calculates NCI as at 31 December 20X9, in accordance with IFRS 10 Consolidated Financial Statements.
○ 25% of net assets at 31 December 20X9.
○ Fair value of NCI at acquisition + 25% of post acquisition profits.
○ Fair value of NCI at acquisition +25% retained earnings as at 31 December 20X9
Task 4
Calculate the following figures which will be reported in Gasta’s consolidated statement of financial position as at 31 December 20X9.
| ＄’000 |
|
Investment ○ 1380 ○ 0 |
| Other assets ( ) |
| Share Capital ( ) |
| Retained earnings ( ) |
| Liabilities ( ) |
