ACCA F3第四章是同學們開始接觸財務(wù)會計的第一章,俗話說萬事開頭難,很多同學在剛開始接觸這部分內(nèi)容的時候會有很多困惑和混淆,那么我們在這里總結(jié)一下同學們最常問到的幾個問題,來讓我們看看同學們經(jīng)常產(chǎn)生疑問的知識點有哪些。
希望看這篇文章的同學也可以從別人的錯誤中有所收獲;要記住成功的方法有千萬種,但是失敗的原因不外乎那幾個,失敗的經(jīng)驗要遠比成功的心得重要。
說明:所有涉及的知識點的章節(jié)都以BPP教材的章節(jié)編號為準。
題號: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)
學生疑問:Sales day book包含哪些內(nèi)容?
知識點:CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
Sales day book記錄的是所有credit sales,所以題目中的:
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,應(yīng)該分別記錄到sales day book當中,至于Sold $45 of goods for cash.這一項是現(xiàn)金銷售不能計入sales day book。
至于第二項記錄$80而未計算折扣的原因是根據(jù)權(quán)責發(fā)生制,需按$80記錄收入。
題號:4.2
題干接上題4.1
4.2 What is the total of the purchases day book?
A $880
B $823
C $1,033
D $958 (2 marks)
疑問:purchase day book包含哪些內(nèi)容?
知識點:CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
所以要記錄的部分包括的是所有賒購的部分,根據(jù)題目中:
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.
這三項滿足條件,其中根據(jù)權(quán)責發(fā)生制,對于第一個trade discount要減去獲得的折扣,所以380×85%=323。
題號: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(現(xiàn)金銷售) 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)
學生疑問:整道題都不太理解。
知識點:CHAPTER 4 // Sources, records and books of prime entry
總收入=現(xiàn)金收入+賒銷收入=85,000=5,000+80,000,只有賒銷收入(sales on credit, 80,000)才會產(chǎn)生“應(yīng)收賬款”。并且,應(yīng)收賬款為貸方科目。
應(yīng)收賬款(Receivables) |
|||
20x3年年初(1月1日) |
$10,000 |
應(yīng)收賬款發(fā)生額 |
$80,000 |
結(jié)轉(zhuǎn) |
$79,000 |
20x3年年末(12月31日) |
$9,000 |
$89,000 |
$89,000 |
題號: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)
學生疑問:returns inwards是采購退貨,所以采購是20,000-2,000=18,000;銷售是40,000-4,000=36,000.所以利潤是36,000-18,000=18,000.為什么不對。
知識點:CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
這道題考察的相關(guān)知識點是日記賬的相關(guān)知識,在書上CH4,那么我們先來看看題目:以下的匯總出現(xiàn)在2008年3月份的各日記賬中;然后下面四個日記賬分別是銷售日記賬,購貨日記賬,return inwards就是銷售退回日記賬,也就是銷貨退回不是采購退回;return outwards是采購退貨,可以理解是向外退回那肯定是把采購的貨物才是向企業(yè)外退貨,所以兩個不要搞反。
區(qū)別在書上在P51頁,再好好看看理解一下,那么這道題中銷售額就是$40,000-2,000=$38,000,采購額就是$20,000-4,000=$16,000,由于庫存前后相等所以這里不考慮庫存;最后計算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)
學生疑問:2為什么是錯的
知識點:CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.
這道題考察的知識點依然是日記賬的相關(guān)知識,參考書CH4,題目中問下列敘述的正確與否