立即下載2017年ACCA考試*7資料！ACCA考試必備！

　　Q.What are the core areas I need to learn?
 
　　A.As this is a compulsory paper the entire syllabus is examinable.However,you will always find common traits at Q1–Q3 in that you will be required to prepare a consolidation,single entity financial statements and some form of performance appraisal including the calculation of ratios/statement of cash flow.
 
　　Q.How much work is necessary to pass this paper?
 
　　A.You will need to ensure that you have practised enough questions to feel comfortable with both the examiner style and the content of the questions.There are always familiar elements to every question.
 
　　Q.How should I present my answers?
 
　　A.As neatly as possible!The examiner often complains of difficult to read or illegible answers.Make sure you answer each question on a separate page.Always present your answer first and include all supportive workings behind this(i.e.set up your proforma consolidation and include the 5 standard workings behind).
 
　　Q.How do you treat PUP adjustments between a parent and subsidiary?
 
　　A.For transactions between a parent and subsidiary,you always reduce the inventory on the SFP.The opposite entry will be to reduce the selling company’s reserves,so if the selling company is the parent,reduce W5,for the subsidiary reduce W2(SFP and post-acquisition column).
 
　　Q.How do you treat PUP adjustments between a parent and associate?
 
　　A.For transactions between a parent and associate,you always reduce the group reserves on W5.The opposite entry will depend on which company is holding the inventory.If the parent is holding the inventory,and therefore the inventory is included on the group SFP,the inventory on the SFP should be reduced.If the associate is holding the inventory,you should reduce the investment in associate W6.
 
　　Q.Sometimes my non-current asset r*uation doesn’t agree to the answer.How do you treat a r*ued asset in the financial statements?
 
　　A.When r*uations are examined(normally at question 2)a common mistake is made by candidates.This mistake is in the incorrect identification of the date the r*uation took place.If the r*uation takes place at the start of the year you must r*ue the asset immediately and depreciate the r*ued amount over the remaining useful economic life.If the r*uation takes place at the end of the year then a full years depreciation should be charged based on the assets depreciation policy and then the r*uation should be performed at the year end.
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