F7 financial report - PART A
2022-05-12 11:59:02 0 举报AI智能生成
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ACCA financial report- PART A
作者其他创作
大纲/内容
PART A IASB FRAMEWORK
A consistent conceptual base should lead to standardized consistent accounting practices
一致的概念基础引领标准化的会计实践
The development of standards is less subject to political pressure
标准的制定较少受到政治压力
Avoids haphazard and fire-fighting way to setting standards
避免以随意的或灭火式的方式制定标准
Some standards may concentrate on profit or loss whereas may concentrate on the valuation of net assets(statement of financial position
有些准则可能集中于损益，而有些准则可能集中于净资产的估值（资产负债表）
Advantages优点
Different users has different needs. The needs for all users cannot be considered. Different purposes or uses may require different conceptual bases.
不同用户有不同需求，不能考虑到所有用户的需求。而且不同目的或用途，可能需要不同的会计基础
Disadvantages 缺点
Needs for conceptual framework概念框架的特点
Provide b style=\
提供财务信息
is font color=\"#ff0000\
有助于经济利益相关者做出经济决策
The objective of financial reporting财务报告的目标
Materiality---Information is material if ommiting it or missing it could influce decisions
重要性----信息是重要的，如果遗漏或遗漏它可能会影响决策
Revalance相关性
Complete----all information necessary
完整性----包含所有必要信息
Neutral----without bias
Free from error
中立----无偏见
Free from errors----no errors or omissions in the description of phenomenon and no errors made in the process
无误----现象描述无误无遗漏，过程无误
Economic substance over legal form
经济实质重于法律形式
uncertain measurement----reasonable estimates
测量不确定----有合理估计
Faithiful representation如实反映
Fundermental qualitative characteristics基本特征（有用与否）
Comparability with other entities& same rntity for another period
Consistency----same accounting methods for the same items
横向科比&纵向可比
Different knowledgable and independent observers could reach consensus
可验证性----不同信息观察者可以达成公式
Comparability可比性
The older the information is less useful it is
信息越旧越没用
Timeliness及时性
Present information clearly and concisely
呈现的信息清晰明了
Not mean excluding information about inherently complex phenomena
不意味着排除本身就复杂的信息
Understandability可理解性
Ehancing qualitative charateristics锦上添花
The qualitative characteristics of useful financial information有用财务信息的定性特征
Going concern
YES----持续经营假设
Break-up basis
NO----破产基础
continuing in operation in foreseeable future(>12 months)
在未来持续经营（>12个月）
持续经营
Underlying assumption基本假设
The effects of transactions or other events are recognised when they are occur
根据交易或事项的发生时间进行会计处理，确认影响
and not as cash or its equivalent is received or paid
而不是收到或支付现金等价物的时候
Accruals basis权责发生制
Accounting concepts&consumptions会计概念假设
A rescource controlled by an entity as a result of past events
由过去的交易或事项形成，由企业拥有或控制的资源
and from which future economic benefits are expected to follow to the entity
预期会给企业带来经济利益的流入
Asset
A present obligation of an entity arising from past events
由过去的交易或事项导致的现时义务
the settlement of which is expected to in result outflow from the entity of rescurces embodying economic benefits
其结果会导致经济利益流出企业
Liability
The residual interest in the asset of entity after deducting all its liabilities
企业资产扣除负债后的剩余权益
equity
Statement of financial position资产负债表
Increases in assets or decreases in liabilities
资产增加或负债减少
that result in increases in equitity
导致所有者权益增加
other than thoses relating to contributions from holders of entity claims
与所有者投入资本无关
Income
Decreases in assets or increases in liabilities
资产减少或负债增加
that resulting in decreases in equility
导致所有者权益减少
other than those realting to distributions to holders of entity claims
Expenes
Statement of profit or loss利润表
Elements of financial statements财务报表要素
一项资产或负债只有在确认该资产或负债以及任何由此产生的收入、费用或权益变动为财务报表使用者提供有用的信息时才被确认，即
有关资产负债及由此产生的收入、费用、所有者权益变动的相关信息
对资产、负债以及由此产生的收入、费用或所有者权益变动的真实陈述
Recognition确认
can be verified based on accounting documents kept
可以根据保存的会计凭证进行验证
操纵的可能性较小
Reliable
可靠
Advantages of HCA历史成本的优点
Out of date values(i.e. value of assets)
过时的价值（即资产价值）
Overstatement of profits (Because financial statements show current revenue less out-of-date costs)
夸大利润（因为利润表显示的是当前收入-过去成本）
Disadvantes of HCA历史成本的缺点
Historical cost accounting重置成本
购买时的价值减折旧
historical cost历史成本
Fair value(≈market price)
公允价值约等于市场价值
Fair value
current cost (replcement cost)
Current cost accounting
当前成本约等于重置成本
Current cost
使用价值（未来现金流量的贴现值）
Value in use
Methods
predicting future performance and trends
预测未来表现和趋势
helping to whether to decide to hold or sell assets
帮助决定是持有还是出售资产
relevant to the needs of information users in
与信息使用者的需求相关
Advantages of current cost accounting
such as discount factor used or the expection of future cash flows
例如使用的贴现因素或对未来现金流的预期
Subjective judgement主观判断
Low level of reliabilty and high level of randomness
可靠性低 随意性高
一些资产以当前成本计量，其他资产以使用价值或公允价值计量
Mixed value bases
混合价值基础
Disadvantages of current cost accounting
current value现值
Measurement计量
Refers to net assets or equity in an entity
指企业净资产或权益
financial concept of captial资本的金融的概念
指企业的生产能力，如每天的产量
physical concept of capital资本的物理概念
Capital
股本
share capital
股本溢价
share premium
留存收益
retained earnings
重估盈余
revaluation surplus
Entity capital
如果资本在该期间增加则获利，不包括对该投资者的分配或资本投入
a profit is made if net assets increase
a profit is made if the physical productive
capital maintenance资本维持
外框
Captial maintenance资本维护
A financial concept of capital as adopted by most entities
Presentation and disclosure列报与披露
Scope of conceptual framework概念框架的范围
Conceptual framework概念框架
The cost of implementing IFRS is high
实施国际财务报告准则的成本很高
The low level of details in IFRS
国际财务报告准则的细节低
Disadvantages缺点
企业可以按照与外国竞争对手相同的基础来展示其财务报表，从而更容易进行比较
跨境上市便利化，境外融资更容易
拥有外国子公司的公司将使用通用的公司会计语言
foreign companies which are targets for takeovers or mergers can be easily appraised
作为收购或兼并目标的外国公司更容易被评估
Needs for regulatory framework监管框架的特点
Professional judgement
No details
Principle basedIFRS
A large mass regulation
大规模监管
Judgement is minized
判断最小化
Rules basedUS GAAP
Principles-based VS Rules based基于原则 VS 基于规则
to develop global accounting standards
制定全球会计准则
to promote the use and application
推广使用和应用
to bring about the convergence of national accounting standards and IFRSs to high quility solutions
实现国家会计准则和国际财务报告准则与高质量解决方案的融合
IASC-IASB国际会计准则委员会-国际会计准则理事会
IFRS Advisory council国际财务报告准则顾问委员会
IASB国际会计准则理事会
Discussion papers讨论文件
Exposure draft征求意见稿
IFRSs国际财务报告准则
Setting procedures of IASBIASB的设置程序
advice
Regulatory framework监管框架消除各国财报差异，增进可比性
Statement of financial position at the end of the period资产负债表 累计金额(SOFP)
Statement of comprehensive income for the period综合收益表 当期金额（SOCI)
Statement for the changes in equity of the period本期权益变动表 当前金额（SOCIE)
cash basis收付实现制
Statement of cash flows for the period现金流量表
Notes附注
IAS1 covers form and content of financial statementsIASA涵盖的财务报表形式和内容
accural basis权责发生制
预计在主体正常经营周期内实现，为出售或消费而持有
is held primarily for trading purpose or for the short term and expected to realised within 12 months of the end of the reporting period
主要用于交易目的而短期持有，预计在报告期后的12个月内变现
is cash or cash equivalent which is not constricted in its use
是现金或使用不受限制的现金等价物资产
定义
inventories
存货
trade receivables
应收账款
other current assetes
其他流动资产
cash and cash equivalents
现金及现金等价物
内容
Current asset流动资产
长期持续使用，通常跨越多个报表期
物业、厂房及设备
intangible assets
无形资产
investment in subsidiary
对子公司的投资
investment in associate
对联营公司的投资
investment in equity instruments
权益工具投资
Non-current asset非流动资产
obligations payable within 12 months
12个月内应付的债务
trade payables
应付账款
short term borrowings
短期借款
current proportions of long-term borrowings
长期借款的当前比例(一年内到期的长期借款）
current tax
当前应交的税
short term provisions
短期预计负债
Current liabilities流动负债
amounts not payable within the next 12 months
未来12个月内未支付的金额
long term borrowings
长期借款
diferred tax
递延所得税
long term provisions
长期预计负债
Non-current liabilities非流动负债
other component of equity
权益的其他组成部分
Equity所有者权益
Statement of financial position资产负债表 A=E+L
revenue收入
cost of sales销售费用
gross profit毛利
distribution cost分配成本
administrative expenses管理费用
other expense其他费用
investment income投资收益
finance cost财务费用
profit before tax税前利润
income tax所得税
profit for the year短期内能变现的收益
gains/losses on property revaluations财产重估收益或损失
deferred tax relating to revaluation与重估相关的递延所得税
investment in equity instruments measured at fair value through other comprehensive income以公允价值计量且其变动计入其他综合收益的权益工具投资
other comprehensive income短期内不能变现的收益
Statement of comprehensive income综合收益表/利润表
share capital股本
share premium股本溢价
retained earnings留存收益
revaluation surplus重估盈余
other component of euity权益的其他组成部分
Statement of changes in equity所有者权益变动表
IAS1 Presentation of financial statements财务报表的列报
presentation of financial statements isfont color=\"#ff0000\
财务报表的编制是面向过去的，不能预测未来的表现和趋势
financial statements may be manipulated to produce desired effect
财务报表可能被操纵以产生预期的效果
financial statements do not include non-financial information
财务报表不包含非财务信息
the figure in financial statement may not representative of the average value of the year due to seasonal trading and major acquisition of the year
由于季节性交易或接近年底的重大收购，财务报表中的数字可能无法代表全年的平均值
limitation of financial statements财务报表的局限性
there is flexibility over the accounting policy that entity choose to apply （for example cost model or revaluation modle of PPE under the IAS16
企业选择的会计政策具有灵活性，例如IAS16下PPE的成本模型和重估模型
and over that judgements and estimates have to be applied（for example determining the amount of the amount of a warrant provision)
并且必须运用判断和估计，例如预提保修条款的金额
因此，某些余额和交易的会计处理方式具有一定的灵活性，这可能会产生创造性的会计处理
backgrounds背景
股东和董事制作财务报表时只关注股票市场，并且在可能的情况下他们喜欢告诉分析师他们想要看到的报表
steady growth in profits利润稳步增长
steady dividends稳定的股息
performance related pay绩效工资
higher share price更高的股价
例如
reasons原因
Provision subsequently reversed马上被废除的条款
Invoicing in advance to boost revenue提前开票以增加收入
selling an asset pre-year and realise a profit and repurchasing it post year to end在年前出售资产以实现利润并在次年回购资产
smoothing profits to maintain a steady upward trend稳定上升的利润
off-balance finance 表外融资
reducing apparent gearing减少表观传动装置
methods 工具
creative accounting创造性会计
Financial Statement Overview财务报表概述
value in use(discounted present value of future cash flows)
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