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F7 financial report - PART A

2022-05-12 11:59:02   0  举报

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ACCA financial report- PART A

ACCA

financial report

作者其他创作

大纲/内容

Conceptual framework
概念框架

Needs for conceptual framework
概念框架的特点

Advantages
优点

一致的概念基础引领标准化的会计实践

A consistent conceptual base should lead to standardized consistent accounting practices

标准的制定较少受到政治压力

The development of standards is less subject to political pressure

避免以随意的或灭火式的方式制定标准

Avoids haphazard and fire-fighting way to setting standards

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）

Some standards may concentrate on profit or loss
whereas may concentrate on the valuation of net assets(statement of financial position

Disadvantages
缺点

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

Different users has different needs. The needs for all users cannot be considered.
Different purposes or uses may require different conceptual bases.

Scope of conceptual framework
概念框架的范围

The objective of financial reporting
财务报告的目标

提供财务信息

Provide financial information about the reporting entity

有助于经济利益相关者做出经济决策

is useful to existing and potential investors, lenders and other creditor
in make decision about provide resource to the entity

The qualitative characteristics of useful financial information
有用财务信息的定性特征

Fundermental qualitative characteristics
基本特征（有用与否）

Revalance
相关性

重要性----信息是重要的，如果遗漏或遗漏它可能会影响决策

Materiality---Information is material if ommiting it or missing it could influce decisions

Faithiful representation
如实反映

完整性----包含所有必要信息

Complete----all information necessary

中立----无偏见

Neutral----without bias

Free from error

无误----现象描述无误无遗漏，过程无误

Free from errors----no errors or omissions in the description of phenomenon and no errors made in the process

经济实质重于法律形式

Economic substance over legal form

测量不确定----有合理估计

uncertain measurement----reasonable estimates

Ehancing qualitative charateristics
锦上添花

Comparability
可比性

横向科比&纵向可比

Comparability with other entities& same rntity for another period

Consistency----same accounting methods for the same items

可验证性----不同信息观察者可以达成公式

Different knowledgable and independent observers could reach consensus

Timeliness
及时性

信息越旧越没用

The older the information is less useful it is

Understandability
可理解性

呈现的信息清晰明了

Present information clearly and concisely

不意味着排除本身就复杂的信息

Not mean excluding information about inherently complex phenomena

Accounting concepts&consumptions
会计概念假设

Underlying assumption
基本假设

持续经营

Going concern

在未来持续经营（>12个月）

continuing in operation in foreseeable future(>12 months)

YES----持续经营假设

Going concern

NO----破产基础

Break-up basis

Accruals basis
权责发生制

根据交易或事项的发生时间进行会计处理，确认影响

The effects of transactions or other events are recognised when they are occur

而不是收到或支付现金等价物的时候

and not as cash or its equivalent is received or paid

Elements of financial statements
财务报表要素

Statement of financial position
资产负债表

Asset

由过去的交易或事项形成，由企业拥有或控制的资源

A rescource controlled by an entity as a result of past events

预期会给企业带来经济利益的流入

and from which future economic benefits are expected to follow to the entity

Liability

由过去的交易或事项导致的现时义务

A present obligation of an entity arising from past events

其结果会导致经济利益流出企业

the settlement of which is expected to in result outflow from the entity of rescurces embodying economic benefits

equity

企业资产扣除负债后的剩余权益

The residual interest in the asset of entity after deducting all its liabilities

Statement of profit or loss
利润表

Income

资产增加或负债减少

Increases in assets or decreases in liabilities

导致所有者权益增加

that result in increases in equitity

与所有者投入资本无关

other than thoses relating to contributions from holders of entity claims

Expenes

资产减少或负债增加

Decreases in assets or increases in liabilities

导致所有者权益减少

that resulting in decreases in equility

与所有者投入资本无关

other than those realting to distributions to holders of entity claims

Recognition
确认

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

An assest or liability is recognised only if recognition of that asset or liability and of any resulting income, expenses or changes in equity providers users of financial statements with information that is useful, i.e with

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

Relavant information about the asset and liability and about any result income, expenses or any changes in equity;and

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

a faithful representation of the asset or liability and of any resulting income, expense or changes in equity

Measurement
计量

historical cost
历史成本

购买时的价值减折旧

Historical cost accounting
重置成本

Advantages of HCA
历史成本的优点

可以根据保存的会计凭证进行验证

can be verified based on accounting documents kept

操纵的可能性较小

Less possibility of m,anipulation

可靠

Reliable

Disadvantes of HCA
历史成本的缺点

过时的价值（即资产价值）

Out of date values(i.e. value of assets)

夸大利润（因为利润表显示的是当前收入-过去成本）

Overstatement of profits (Because financial statements show current revenue less out-of-date costs)

current value
现值

Methods

Fair value

公允价值约等于市场价值

Fair value(≈market price)

Current cost

当前成本约等于重置成本

Current cost accounting

current cost (replcement cost)

Value in use

使用价值（未来现金流量的贴现值）

Advantages of current cost accounting

与信息使用者的需求相关

relevant to the needs of information users in

预测未来表现和趋势

predicting future performance and trends

帮助决定是持有还是出售资产

helping to whether to decide to hold or sell assets

Disadvantages of current cost accounting

Subjective judgement
主观判断

例如使用的贴现因素或对未来现金流的预期

such as discount factor used or the expection of future cash flows

可靠性低随意性高

Low level of reliabilty and high level of randomness

混合价值基础

Mixed value bases

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

Some assets will be valued at current cost, but others will be valued at the value in use or fair value

Captial maintenance
资本维护

Capital

financial concept of captial
资本的金融的概念

指企业净资产或权益

Refers to net assets or equity in an entity

physical concept of capital
资本的物理概念

指企业的生产能力，如每天的产量

refers to productive capacity of the entity, for example units of output per day

Entity capital

share capital

股本

share premium

股本溢价

retained earnings

留存收益

revaluation surplus

重估盈余

capital maintenance
资本维持

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 proit is made if the capital has increased over the period, excluding any distributions to or contributions from holders of equity claims during the period

financial concept of captial
资本的金融的概念

a profit is made if net assets increase

physical concept of capital
资本的物理概念

a profit is made if the physical productive

Presentation and disclosure
列报与披露

Regulatory framework
监管框架消除各国财报差异，增进可比性

Needs for regulatory framework
监管框架的特点

Disadvantages
缺点

实施国际财务报告准则的成本很高

The cost of implementing IFRS is high

国际财务报告准则的细节低

The low level of details in IFRS

Advantages
优点

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

A business can present its financial statements on the same bais as its foreign competitoes, making comparison easier

跨境上市便利化，境外融资更容易

Cross-border listing will be facilitated, make it easier to raise capital abroad

拥有外国子公司的公司将使用通用的公司会计语言

Companies with foreign subsidiaries will have a common, company-accounting language

作为收购或兼并目标的外国公司更容易被评估

foreign companies which are targets for takeovers or mergers can be easily appraised

Principles-based VS Rules based
基于原则 VS 基于规则

Principle based
IFRS

Professional judgement

No details

Rules based
US GAAP

大规模监管

A large mass regulation

判断最小化

Judgement is minized

IASC-IASB
国际会计准则委员会-国际会计准则理事会

制定全球会计准则

to develop global accounting standards

推广使用和应用

to promote the use and application

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

to bring about the convergence of national accounting standards and IFRSs to high quility solutions

Setting procedures of IASB
IASB的设置程序

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

IAS1 Presentation of financial statements
财务报表的列报

IAS1 covers form and content of financial statements
IASA涵盖的财务报表形式和内容

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)

Statement of cash flows for the period
现金流量表

cash basis
收付实现制

Notes
附注

Statement of financial position
资产负债表 A=E+L

Current asset
流动资产

定义

预计在主体正常经营周期内实现，为出售或消费而持有

is expected to realised in, or is held for sale or consumption in, the normal course of the entity's operating cycle; or

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 held primarily for trading purpose or for the short term and expected to realised within 12 months of the end of the reporting period

是现金或使用不受限制的现金等价物资产

is cash or cash equivalent which is not constricted in its use

内容

存货

inventories

应收账款

trade receivables

其他流动资产

other current assetes

现金及现金等价物

cash and cash equivalents

Non-current asset
非流动资产

定义

长期持续使用，通常跨越多个报表期

for continue use in the long term, usually across several reporting periods

内容

物业、厂房及设备

property, plant and equipment

无形资产

intangible assets

对子公司的投资

investment in subsidiary

对联营公司的投资

investment in associate

权益工具投资

investment in equity instruments

Current liabilities
流动负债

定义

12个月内应付的债务

obligations payable within 12 months

内容

应付账款

trade payables

短期借款

short term borrowings

长期借款的当前比例(一年内到期的长期借款）

current proportions of long-term borrowings

当前应交的税

current tax

短期预计负债

short term provisions

Non-current liabilities
非流动负债

定义

未来12个月内未支付的金额

amounts not payable within the next 12 months

内容

长期借款

long term borrowings

递延所得税

diferred tax

长期预计负债

long term provisions

Equity
所有者权益

股本

share capital

股本溢价

share premium

留存收益

retained earnings

重估盈余

revaluation surplus

权益的其他组成部分

other component of equity

Statement of comprehensive income
综合收益表/利润表

profit for the year
短期内能变现的收益

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

other comprehensive income
短期内不能变现的收益

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

Statement of changes in equity
所有者权益变动表

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

Financial Statement Overview
财务报表概述

limitation of financial statements
财务报表的局限性

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

presentation of financial statements is past-oriented, which cannot predict the future performance and trends

财务报表可能被操纵以产生预期的效果

financial statements may be manipulated to produce desired effect

财务报表不包含非财务信息

financial statements do not include non-financial information

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

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

creative accounting
创造性会计

backgrounds
背景

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

there is flexibility over the accounting policy that entity choose to apply （for example cost model or revaluation modle of PPE under the IAS16

并且必须运用判断和估计，例如预提保修条款的金额

and over that judgements and estimates have to be applied（for example determining the amount of the amount of a warrant provision)

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

as a result, there is some flexibility in how certain balances and transactions are accounted for, which can give rise to creative accounting

reasons
原因

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

share holders and directors produce the inancial statements with one eye on the stock market and, and where possible, they like to produce financial statements what they are expecting to see, for example

例如

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

methods
工具

smoothing profits to maintain a steady upward trend
稳定上升的利润

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

reducing apparent gearing
减少表观传动装置

off-balance finance
表外融资