ACCA F3/FIA FFA. Provided by Academy of Professional Accounting (APA) Financial Accounting(FA) Financial Reporting ACCA Lecturer: Tom Liu

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1 Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA F3/FIA FFA Financial Accounting(FA) Financial Reporting ACCA Lecturer: Tom Liu ACCAspace 中国 ACCA 特许公认会计师教育平台 Copyright ACCAspace.com

2 Objective of this lesson 1 认识资产负债表 2 了解所有者权益的成分 3 认识利润表以及其与资产负债表的联系 4 认识五大会计要素 2

3 Statement of Financial Position Statement of financial position(sofp) 资产负债表 The statement of financial position is simply a list of all the assets owned and all the liabilities owed by a business as at a particular date. 资产负债表是一个展示企业在特定日期拥有的所有资产和所有负债的清单 资产负债表有两面性 : 一面展示资产的属性, 一面展示资产的来源 Nature Cash Inventory Property, plant and equipment Receivable Intangible assets Source Bank loan Loan notes Share Capital Share Premium Retained Earnings 3

4 Statement of Financial Position 资产属性 :Assets 不是所有的东西都能被定义为企业的资产, 要被纳入资产中, 基本条件就是符合资产的定义 Asset 资产 An asset is a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity. 资产是指由企业过去的交易或事项形成的, 由企业拥有或控制的, 预期会给企业带来经济利益的资源 关键字 : Controlled Past events Future economic benefits 4

5 Statement of Financial Position 资产可以迚一步划分为流劢资产和非流劢资产 : Current asset 流劢资产 An asset should be classified as a current asset when it is: 1)Expected to be realised in, or is held for sale or consumption in, the entity's normal operating cycle 2)Held primarily for the purpose of being traded 3)Expected to be realised within 12 months after the reporting date 4)Cash or a cash equivalent which is not restricted in its use. All other assets should be classified as non-current assets. 资产在以下情况下应归类为流劢资产 : 1) 预期在主体正常经营周期内实现 持有待售或消耗 2) 主要为了交易的而持有 3) 相关收益预计在报告日期后 12 个月内实现 4) 没有使用限制的现金或现金等价物 所有其他资产应归类为非流劢资产 5

6 Statement of Financial Position F3 中常见资产 : Non-Current assets Property, plant and equipment(ppe) Intangible assets Goodwill Current assets Cash and cash equivalent Inventory Purchase Bank Receivable Prepaid expenses (prepayments) 固定资产无形资产商誉现金及现金等价物存货材料采购银行存款应收账款预付账款 6

7 Statement of Financial Position 资产来源 :Liability and Equity 仸何资产都有来源, 资产的来源有两类 : 负债和所有者权益 Liability 负债 A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. 负债, 是指企业过去的交易或者事项形成的 预期会导致经济利益流出企业的现时义务 关键字 : present obligation past events is expected to 7

8 Statement of Financial Position 负债可以迚一步划分为流劢负债和非流劢负债 : Current liability 流劢负债 A liability should be classified as a current liability when it is: 1)Expected to be settled in the entity's normal operating cycle 2)Due to be settled within 12 months of the reporting date 3)Held primarily for the purpose of being traded All other liabilities should be classified as non-current liabilities. 负债在下列情况下应归类为流劢负债 : 1) 预期在该实体的正常运营周期内结算 2) 应在报告日期后 12 个月内结算 3) 主要为了被交易的目的而负担的 所有其他负债应分类为非流劢负债 8

9 Statement of Financial Position F3 中常见负债 : Non-Current Liabilities Loan notes Long-term bank Loan Current Liabilities Payable Accrued expenses (accruals) (Bank) Overdraft Short-term bank loan 债券长期银行贷款应付账款预提费用透支短期银行借款 9

10 Statement of Financial Position 幵不是所有的资产都是借来的, 也不是所有的资产未来都要迚行偿还, 不是借来且不用偿还的这部分就是所有者权益 Equity 所有者权益 Equity is the residual interest in the assets of the entity after deducting all its liabilities. 所有者权益是指企业资产扣除负债后由所有者享有的剩余权益 Equity = Assets - Liability 10

11 Statement of Financial Position F3 中常见所有者权益 : Share Capital Share Premium Retained Earnings Other components of equity 股本 / 实收资本股本溢价留存收益其他所有者权益 11

12 Equity 所有者权益可以分为两大类 : Share Capital 股本 Share capita is the portion of a corporation's equity that has been obtained by the issue of shares in the corporation to a shareholder. 股本是所有者权益的一部分, 是通过发行向股东发行股票而取得的 Reserve 储备金 A reserve is an appropriation of distributable profits for a specific purpose 储备金是为特定目的而划分出的可分配利润 12

13 Equity Statutory reserves(capital reserves) 法定储备金 Statutory reserves, which are reserves which a company is required to set up by law, and which are not available for the distribution of dividends. 法定储备金, 公司须根据法律设立的储备, 不可用于分配股息 Non-statutory reserves(revenue reserves) 非法定储备金 Non-statutory reserves, which are reserves consisting of profits which are distributable as dividends, if the company so wishes. 非法定储备金, 如果公司有意愿, 非法定储备金可用于股息分配 13

14 Equity Statutory reserves(capital reserves) 法定储备金分为 : Share Premium 股本溢价 A share premium account is an account into which sums received as payment for shares in excess of their nominal value must be placed. 股本溢价是指公司溢价发行股票时实际收到的款项超过股票面值总额的数额 Revaluation surplus 重估增值 The result of an upward revaluation of a non-current asset is a 'revaluation surplu 非流劢资产增值重估的结果是 重估增值 为何法定储备金不得用于分红 : 主要是为了保护债权人利益, 防止企业过度分红 14

15 Equity Non-statutory reserves(revenue reserves) 非法定储备金分为 : Retained Earnings 留存收益 These are profits earned by the company and not appropriated by dividends, taxation or transfer to another reserve account. 这些是公司获得的利润中不作为股息 税费, 也不需要转移到其他储备金帐户的部分 Other Reserves 其他储备金 ( 企业自由设置的 ) 储备金 15

16 Equity Retained Earnings 留存收益与企业利润相关联, 是联结资产负债表和利润表的桥梁 报表使用者想了解企业的留存收益是如何从年初的 2000 万变劢到年底的 4000 万的, 于是乎企业出具了利润表迚行详细解释 16

17 Statement of profit or loss (P/L Statement) Statement of profit or loss $ 000,000 Revenue 60 Cost of sales (30) Gross profit 30 Other income 20 Distribution costs (5) Administrative expenses (4) Other expenses (6) Finance cost (10) Profit before tax 25 Income tax expense (5) Profit for the year(profit after tax) 20 17

18 Statement of profit or loss (P/L Statement) Expense 费用 Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants. 费用, 是企业在日常活劢中发生的会导致所有者权益减少的 与向所有者分配利润无关的经济利益的总流出 企业发生费用的形式是, 由于资产流出企业 资产损耗或负债增加而引起所有者权益减少 18

19 Statement of profit or loss (P/L Statement) 收入 Income Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. 收入是会计期间里经济利益的增加, 其形式为资产流入 增加, 或是负债的减少, 最终导致所有者权益增加, 但与股东资金投入有关的情况除外 19

20 Accounting Equation Assets = Liabilities + Equity Profit = Income Expense Retained Earnings b/f + Profit for the year Dividends = Retained Earnings c/f 20

21 Syllabus Status A THE CONTEXT AND PURPOSE OF FINANCIAL REPORTING 1. The scope and purpose of, financial statements for external reporting a) Define financial reporting recording, analysing and summarising financial data.[k] e) Understand the nature, principles and scope of financial reporting.[k] 3. The main elements of financial reports a) Understand and identify the purpose of each of the main financial statements.[k] b) Define and identify assets, liabilities, equity, revenue and expenses.[k] 21

22 Syllabus Status F PREPARING BASIC FINANCIAL STATEMENTS 1. Statements of financial position a) Recognise how the accounting equation, accounting treatments (as stipulated within sections D, E and examinable documents) and business entity convention underlie the statement of financial position.[k] b) Understand the nature of reserves.[k] c) Identify and report reserves in a company statement of financial position.[s] d) Prepare a statement of financial position or extracts as applicable from given information using accounting treatments as stipulated within sections D, E and examinable documents.[s] e) Understand why the heading retained earnings appears in a company statement of financial position.[k] 2. Statements of profit or loss and other comprehensive income f) Understand the interrelationship between the statement of financial position and the statement of profit or loss and other comprehensive income. [K] 22

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