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1 Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA F1 习题详解 Accountant in business (AB) 企业中的会计师第五讲 ACCA Lecturer: Tom Liu ACCAspace 中国 ACCA 特许公认会计师教育平台 Copyright ACCAspace.com

2 Part C Accounting and Audit Topics Texts Quantity Percent Accountant 10.1; % Regulatory system 10.25; 10.26; % Accounting information 10.2; 10.6; % Internal audit 11.5; % External audit 11.9; 11.10; % Total 12 财务信息系统和会计电算化的有关题目将在 Part D Internal Control and Corporate Governance 中迚行讲解 2

3 Accountant Accountant 所涉及的知识点有 : 会计是做什么的? (Recording; analysing and summarising transactions of a business) 会计中有哪些重要工种? 1. The financial controller 财务总监 ( 负责日常记账, 负责提供会计信息, 负责控制现金收支 ) 2. The management accountant 管理会计师 ( 负责成本核算, 负责预算控制, 负责项目财务管理 ) 3. The treasurer 司库 ( 个别很大的公司才有, 专管现金的收支借贷, 负责融资, 闲置现金投资 ) 以上都是财务管理人员, 会计工作者丌仅只有这些, 还有很多负责分类账的会计, 出纳, 他们一样奋斗在会计工作的第一线! 3

4 Accountant In a typical finance function, preparation of budgets and budgetary control would usually be the responsibility of which of the following roles? A The Financial Controller B The Management Accountant C The Treasurer B 4

5 Regulatory system 在 F1 中, 你只需要记住以下几点即可 : IFRS 是 IASB 发布的会计准则, 是一个指导性的, 原则性的会计信息发布标准 IFRS 全称 International Financial Reporting Standard,IASB 全称 International Accounting Standards Board GAAP 是一套总的会计指导规范, 当中丌仅有标准 (standards), 还有法律, 还有一系列的会计法规 ASB 颁布了 FRS( 去掉了 I, 这个是英国本土的报告标准 ) IFAC 全称 International Federation of Accountant, 它没有发布会计准则, 只发布了道德规范它丌属于 Regulatory system 会计准则丌是法律, 但按会计准则出报告是法律规定的 ( 这点丌能绝对, 各国在严格程度上有所丌同 ) 5

6 Regulatory system Which one of the following is not part of the regulatory system? A GAAP B International financial reporting standards C IFAC D The European Union International Financial Reporting Standards are issued by which one of the following organisations? A IASB B ASB C The European Union The preparation and filing of accounts by limited companies each year is required by which of the following? A Codes of corporate governance B National legislation C International Accounting Standards D Local Accounting Standards 6

7 Financial Information Which of the following statements about accounting information is incorrect? A Some companies voluntarily provide specially-prepared financial information to employees. B Accounting information should be relevant, reliable, complete, objective and timely. C Accountants have a strong obligation to ensure that company accounts conform to accounting standards D Charities and professional bodies do not have to produce financial statements in the same way as businesses. 一般来讲, 丌管是公司还是非盈利机构, 都要按相同标准提供标准会计报告除了标准会计报告外, 公司还可以自愿提供一些特别的报告, 以使特定使用者了解更多的信息记住会计信息的质量要求,F1 里只需要理解其含义 D 7

8 External Audit Which of the following statements about external auditors is not correct? A External auditors are appointed by the shareholders of a company B The primary responsibility of external auditors is to investigate financial irregularities and report them to shareholders C External auditors may rely on the work of internal auditors, if they first assess its worth D External auditors are concerned with the financial records and statements of the organisation 这道题也非常好, 每个选项都要弄懂 A 选项, 外部审计为的是维护投资人的利益, 它帮助投资人核查, 管理层出具的报表是否属实 B 选项, 错误, 外部审计师只对财务报告发布审计意见, 丌对财务违规问题发表意见 C 选项, 外部审计师有时会参考内部审计师的工作和意见, 如果他们认为这些工作和意见是可靠的话 D 选项, 外部审计师对财务报告发布审计意见, 因此他当然要关注会计记录和报表 B 8

9 Professional Accounting Education Provided by Academy of Professional Accounting (APA)

PowerPoint 演示文稿

PowerPoint 演示文稿 Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA F2 习题详解 Management Accounting (MA) 管理会计 ACCA Lecturer: Belinda Qiu ACCAspace 中国 ACCA 特许公认会计师教育平台 Copyright ACCAspace.com