F3超级讲义
Accrualsand Prepayments(第3讲)
Accrualsand Prepayments“预提与预付”这个章节，是全国学ACCA F3的小朋友都觉得很难理解的章节，高顿财经小编特地采访了Michelle Gong龚玲玲老师，看看龚老师有什么好办法！
 
考试技巧
高顿财经ACCA研究中心Michelle龚玲玲老师独创考试口诀
Michelle龚玲玲老师独创考试口诀
用图来表示
ACCA
经典“必错”题，是的你没看错，这是经典“必错题”
经典“必错”题
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余婵老师带出F3 95分高徒
余婵老师带出F3 95分高徒
下面是余婵老师亲笔总结F3题目精讲
Tangible non-currentassets精选题目解析
An organisation’s asset register shows a carryingamount of$145,600.The non-current asset account is the nominal ledger shows acarrying amount of$135,600.The difference could be due to a disposed assetnot having been deducted from the asset register.Which one of the followingcould represent that asset?
A Asset withdisposal proceeds of$15,000 and a profit on disposal of$5,000
B Asset withdisposal proceeds of$15,000 and a carrying amount of$5,000
C Asset with disposal proceeds of$15,000 anda loss on disposal of$5,000
D Asset withdisposal proceeds of$5,000 and a carrying amount of$5,000
解析：
某企业在asset register（固定资产登记薄）上记录的carry amount(帐面净值)为$145,600.同时在总分类帐（nominal ledger）中记录的non-current asset(固定资产)的carry amount(帐面净值)为$135,600.两者存在差异的原因是，已处置资产未从asset register中扣除。
问：以下哪个选项为该处置资产。
在企业管理规范，内控良好的情况下，固定资产登记薄上的固定资产帐面净值与总分类帐中的固定资产帐面净值相等。
题目告诉我们，该企业两者记录出现差异，追溯原因是因为已处置资产未从asset register中扣除。即已处置资产的carry value(帐面净值)为$10,000($145,600-$135,600)。用排除法，排除选项B,C
Disposal proceeds-carry value(netbook value)=profit/loss
选项C：Disposal proceeds$15,000–carry value=($5,000)/loss
即carryvalue=$15,000+$5,000=$20,000
不符合题意。
选项A:Disposalproceeds$15,000-carry value=$5,000(profit)
即carry value=$15,000-$5,000=$10,000
正确选项：A
A businesspurchased a motor car on 1 July 20X3 for$20,000.It is to be depreciated at 20per cent per year on the straight line basis,assuming a residual value at theend of five years of$4,000,with a proportionate depreciation charge in theyears of purchase and disposal.
The$20,000 costwas correctly entered in the cash book but posted to the debit of the motorvehicles repairs account.
How will thebusiness profit for the year ended 31 December 20X3 be affected by the error?
A Understated by$18,400
B Understated by$16,800
C Overstated by$18,400
D Overstated by$16,800
解析：
某企业在2013年7月1日购买了一辆车，价值：$20,000，选择使用straight line basis(直线折旧法)计提折旧，估计可使用年限为5年，残值为$4,000.购买及处置年度固定资产按照时间比例计提折旧。
该企业采用double entry（复式记帐法）记帐时出现错误，DR:Cash book$20,000,DR:Motor vehicles repairs expense$20,000.
问：该笔错记对2013年的利润有什么影响？
该笔交易正确的记录方式为：DR:NCA-Motor vehicle$20,000 CR:Cash$20,000
购买年度按照时间比例，使用直线折旧法计提折旧,针对该资产本年度应计提折旧费：
Cost-residual value/estimated usefullife=($20,000-$4,000)/5*6/12=$1,600
DR:Depreciation expense$1,600 CR:Accumulative depreciation:$1,600
该企业购买CAR时的错记，导致了费用被高估了$18,400($20,000-$1,600).
费用被高估，利润则被低估。
所以对利润的影响是被低估$18,400.
正确选项：D
A company’s policyis to charge depreciation on plant and machinery at 20%per year on cost,withproportional depreciation for items purchased or sold during a year.
The company’splant and machinery at cost account for the year ended 30 September 20X3 isshow below
What should be thedepreciation charge for plant and machinery(excluding any profit or loss onthe disposal)for the year ended 30 September 20X3?
解析：
本题要求该公司1/10/20X2-30/09/20X3 plantand machinery的折旧费用是多少。
题目显示，该公司采用直线折旧法（straight line method）对固定资产每年计提20%折旧。且购买及处置年度折旧需按照时间比例计提折旧。
根据题目提供的帐目信息显示，plant and machinery帐户期初余额为$200,000，期末余额为$210,000.
01/04/20X3新购置资产，价值$50,00,由于该公司的会计政策是采用直线折旧法，且处置及购买年度按时间比例计提折旧.所以本年度计提6个月（01/04/20X3-30/09/20X3）折旧。
即该资产本年度折旧费用为$5,000($50,000*20%*6/12)
30/06/20X3处置资产，价值$40,000.也就是该资产本年度在企业停留的时间仅为1/10/20X2-30/06/20X2,共计9个月。
即该处置资产本年度应计提折旧$40,000*20%*9/12即$6,000
从帐户信息显示期初余额为$200,000,其中价值$40,000的资产在30/06/20X3被处置。
因此6,000($200,000-$40,000)应计提整年折旧。即$160,000*20%*12/12=$32,000
所以总折旧费用为$5,000+$6,000+$32,000=$43,000
正确选项：A
本文来源： ACCA学习帮（微信号：accaxxb ）             作者：龚玲玲&余婵