特许公认会计师(ACCA) F3财务会计考试讲义

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1、Session1☆Typesofbusinessentity　　Abusinesscanbeorganizedinoneoftheseveralways:　　●Soletrader–abusinessownedandoperatedbyoneperson.　　Thesimpleformofbusinessisthesoletrader.Thisisownedandmanagedbyoneperson,althoughtheremightbeanynumberofemployees.Asoletraderisf

2、ullypersonallyliableforanylossesthatthebusinessmightmake.　　●Partnership–abusinessownedandoperatedbytwoormorepeople.　　Apartnershipisabusinessownedjointlybyanumberofpartners.Thepartnersarejointlyandseverelyliableforanylossesthatthebusinessmightmake.　　（Traditi

3、onallythebigaccountingfirmshavebeenpartnerships,althoughsomeareconvertingtheirstatustolimitedliabilitycompanies.）　　●LimitedLiabilityCompany–abusinessownedbymanypeopleandoperatedbymany（thoughnotnecessarilythesame）people.Companiesareownedbyshareholders.Shareh

4、oldersarealsoknownasmembers.Asagroup,theyelectthedirectorswhorunthebusiness.Companiesarealwayslimitedcompanies.　　Insummary,typesofbusinessentityshouldbedifferentiatedinOwnership;OperationrightandLiabilityforthebusinesstoundertake.　　Forallthreetypesofentity,

5、themoneyputupbytheindividual,thepartnersortheshareholders,isreferredtoasthebusinesscapital.Inthecaseofacompany,thiscapitalisdividedintoshares.　　☆BusinessTransactions:Maintypesofbusinesstransactionsforabusinessinclude:　　●Purchaseofinventoryforresale　　●Saleso

6、fgoods　　●Purchaseofnon-currentassets　　●Paymentofexpenses　　●Introductionofnewcapitaltothebusiness　　●Withdrawaloffundsfromthebusinessbytheowner　　☆Cashandcredittransactions:　　Cashtransactions:thebuyerpaysfortheitemimmediatelyorpossiblyinadvance.　　Credittransac

7、tions:thebuyerdoesnothavetopayfortheitemonreceipt,butisallowedsometime（acreditperiod）beforehavingtomakethepayment.　　☆Definitionofaccounting　　　　Recording:transactionsmustberecordedastheyoccurinordertoprovideup-to-dateinformationformanagement.　　Summarizing:th

8、etransactionsforaperiodaresummarizedinordertoprovideinformationaboutthecompanytointerestedparties.　　☆Typesofaccounting　　Financialaccountingvsmanagementaccounting　FinancialaccountingCostandmanagementacc