F3超級講義
Accrualsand Prepayments(第3講)
Accrualsand Prepayments“預(yù)提與預(yù)付”這個章節(jié)，是全國學(xué)ACCA F3的小朋友都覺得很難理解的章節(jié)，高頓財經(jīng)小編特地采訪了Michelle Gong龔玲玲老師，看看龔老師有什么好辦法！
 
考試技巧
高頓財經(jīng)ACCA研究中心Michelle龔玲玲老師獨創(chuàng)考試口訣
Michelle龔玲玲老師獨創(chuàng)考試口訣
用圖來表示
ACCA
經(jīng)典“必錯”題，是的你沒看錯，這是經(jīng)典“必錯題”
經(jīng)典“必錯”題
●●●●●
余嬋老師帶出F3 95分高徒
余嬋老師帶出F3 95分高徒
下面是余嬋老師親筆總結(jié)F3題目精講
Tangible non-currentassets精選題目解析
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：
某企業(yè)在asset register（固定資產(chǎn)登記薄）上記錄的carry amount(帳面凈值)為$145,600.同時在總分類帳（nominal ledger）中記錄的non-current asset(固定資產(chǎn))的carry amount(帳面凈值)為$135,600.兩者存在差異的原因是，已處置資產(chǎn)未從asset register中扣除。
問：以下哪個選項為該處置資產(chǎn)。
在企業(yè)管理規(guī)范，內(nèi)控良好的情況下，固定資產(chǎn)登記薄上的固定資產(chǎn)帳面凈值與總分類帳中的固定資產(chǎn)帳面凈值相等。
題目告訴我們，該企業(yè)兩者記錄出現(xiàn)差異，追溯原因是因為已處置資產(chǎn)未從asset register中扣除。即已處置資產(chǎn)的carry value(帳面凈值)為$10,000($145,600-$135,600)。用排除法，排除選項B,C
Disposal proceeds-carry value(netbook value)=profit/loss
選項C：Disposal proceeds$15,000–carry value=($5,000)/loss
即carryvalue=$15,000+$5,000=$20,000
不符合題意。
選項A:Disposalproceeds$15,000-carry value=$5,000(profit)
即carry value=$15,000-$5,000=$10,000
正確選項：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：
某企業(yè)在2013年7月1日購買了一輛車，價值：$20,000，選擇使用straight line basis(直線折舊法)計提折舊，估計可使用年限為5年，殘值為$4,000.購買及處置年度固定資產(chǎn)按照時間比例計提折舊。
該企業(yè)采用double entry（復(fù)式記帳法）記帳時出現(xiàn)錯誤，DR:Cash book$20,000,DR:Motor vehicles repairs expense$20,000.
問：該筆錯記對2013年的利潤有什么影響？
該筆交易正確的記錄方式為：DR:NCA-Motor vehicle$20,000 CR:Cash$20,000
購買年度按照時間比例，使用直線折舊法計提折舊,針對該資產(chǎn)本年度應(yīng)計提折舊費：
Cost-residual value/estimated usefullife=($20,000-$4,000)/5*6/12=$1,600
DR:Depreciation expense$1,600 CR:Accumulative depreciation:$1,600
該企業(yè)購買CAR時的錯記，導(dǎo)致了費用被高估了$18,400($20,000-$1,600).
費用被高估，利潤則被低估。
所以對利潤的影響是被低估$18,400.
正確選項：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：
本題要求該公司1/10/20X2-30/09/20X3 plantand machinery的折舊費用是多少。
題目顯示，該公司采用直線折舊法（straight line method）對固定資產(chǎn)每年計提20%折舊。且購買及處置年度折舊需按照時間比例計提折舊。
根據(jù)題目提供的帳目信息顯示，plant and machinery帳戶期初余額為$200,000，期末余額為$210,000.
01/04/20X3新購置資產(chǎn)，價值$50,00,由于該公司的會計政策是采用直線折舊法，且處置及購買年度按時間比例計提折舊.所以本年度計提6個月（01/04/20X3-30/09/20X3）折舊。
即該資產(chǎn)本年度折舊費用為$5,000($50,000*20%*6/12)
30/06/20X3處置資產(chǎn)，價值$40,000.也就是該資產(chǎn)本年度在企業(yè)停留的時間僅為1/10/20X2-30/06/20X2,共計9個月。
即該處置資產(chǎn)本年度應(yīng)計提折舊$40,000*20%*9/12即$6,000
從帳戶信息顯示期初余額為$200,000,其中價值$40,000的資產(chǎn)在30/06/20X3被處置。
因此6,000($200,000-$40,000)應(yīng)計提整年折舊。即$160,000*20%*12/12=$32,000
所以總折舊費用為$5,000+$6,000+$32,000=$43,000
正確選項：A
本文來源： ACCA學(xué)習(xí)幫（微信號：accaxxb ）             作者：龔玲玲&余嬋