【F3】- Key Examinable Areas For December 2010-Ivy Lv <GHYt#GIZ+
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Key Examinable Areas Z+j\a5d?,
For December 2010 [.hyZ}B
声明：考官屡次在考试报告中明确指出猜题的诸多弊端，同时他强调了只有完全深入的掌握了大纲要求的知识点才能顺利通过考试。这也是 ACCA对所有考生的基本要求。本文并非对 2010 12 月的考试进行预测，而是对考试大纲进行梳理，突出重要的知识章节，以帮助 考生能更好的备考。 jcNT<}k
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The areas that we would expect to see most regularly in the exam are: iy.2A!f^.
? IASB Framework – identification and explanation of the qualitative characteristics of financial information /&F,V+x
? Inventory – accounting entries and valuation (FIFO, weighted average and net realisable value) g.c8FP+
? Tangible non-current assets – accounting entries for the acquisition, depreciation, disposal and revaluation of assets ;$Y4xM`= m
? The criteria which must be satisfied in order to recognise an intangible non-current asset {!|}=45Z
? Accruals and prepayments – accounting entries for both accruals and prepayments and accrued and deferred income @_:]J1 jw7
? Irrecoverable debts – accounting entries and calculation of bad debt write offs and increases or decreases in allowances 7QKr_
? The relevant criteria for recognising a provision in the financial statements N>(g?A;
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? The adjustments necessary to reconcile the balances per the receivables and payables ledger control accounts to the relevant memorandum ledgers
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? Accounting entries for contras and discounts (including sales tax) dVB~Smsr
? Bank reconciliations – calculation of the adjusted cash book balance *_ E|@y
? Correction of errors – journal adjustments and the use of a suspense account }g# & Q0
? Incomplete records – calculations involving margins and mark-ups and deriving missing figures such as inventory and drawings
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? Partnerships – appropriation of profits ?Kvl!F!`
? Company accounts – adjustments for share capital transactions, dividends and taxation oAWzYu(v
? Identification of events after the reporting period as adjusting or non-adjusting o?1
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? Statements of cash flows – adjustment of profit before tax to cash flows from operating activities and the calculation of cash flows from investing and financing activities M?&h~V1OI~
It should be remembered, however, that because the format of the exam contains 40 two mark and 10 one mark questions the examiner has the ability to test all areas of the syllabus. It is therefore essential that you cover all areas and do not rely on question spotting. ~%?`P/.o
高顿 ACCA讲师 Ivy Lu `qd+f{Q
