特许公认会计师(acca) f财务会计考试讲义

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1、特许公认会计师(ACCA)F3财务会计考试讲义Session1☆Typesofbusinessentity　　Abusinesscanbeorganizedinoneoftheseveralways:　　●Soletrader–abusinessownedandoperatedbyoneperson.　　Thesimpleformofbusinessisthesoletrader.Thisisownedandmanagedbyoneperson,althoughtheremightbeanynumberofemployees.Asoletraderisfullyperson

2、allyliableforanylossesthatthebusinessmightmake.　　●Partnership–abusinessownedandoperatedbytwoormorepeople.　　Apartnershipisabusinessownedjointlybyanumberofpartners.Thepartnersarejointlyandseverelyliableforanylossesthatthebusinessmightmake.　　（Traditionallythebigaccountingfirmshavebeenpartners

3、hips,althoughsomeareconvertingtheirstatustolimitedliabilitycompanies.）　　●LimitedLiabilityCompany–abusinessownedbymanypeopleandoperatedbymany（thoughnotnecessarilythesame）people.Companiesareownedbyshareholders.Shareholdersarealsoknownasmembers.Asagroup,theyelectthedirectorswhorunthebusiness.

4、Companiesarealwayslimitedcompanies.　　Insummary,typesofbusinessentityshouldbedifferentiatedinOwnership;OperationrightandLiabilityforthebusinesstoundertake.　　Forallthreetypesofentity,themoneyputupbytheindividual,thepartnersortheshareholders,isreferredtoasthebusinesscapital.Inthecaseofacompan

5、y,thiscapitalisdividedintoshares.　　☆BusinessTransactions:Maintypesofbusinesstransactionsforabusinessinclude:　　●Purchaseofinventoryforresale　　●Salesofgoods　　●Purchaseofnon-currentassets　　●Paymentofexpenses　　●Introductionofnewcapitaltothebusiness　　●Withdrawaloffundsfromthebusinessbytheowner　

6、　☆Cashandcredittransactions:　　Cashtransactions:thebuyerpaysfortheitemimmediatelyorpossiblyinadvance.　　Credittransactions:thebuyerdoesnothavetopayfortheitemonreceipt,butisallowedsometime（acreditperiod）beforehavingtomakethepayment.　　☆Definitionofaccounting　　　FinancialaccountingCostandmanagem

7、entaccountingPurposeRecordfinancialtransactionsInformationofcostofoperationsLegalrequirementLimitedliabilitycompany,bylaw,preparefinancialaccountsNolegalrequirementtopreparemanagementaccountsMainuserExternalInternalTimeAttheendofperiodregularlyInformationhisto