ACCA F3考试知识点汇总

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1、2015年12月 ACCA F3 考试知识点汇总☆TypesofbusinessentityAbusinesscanbeorganizedinoneoftheseveralways:●Soletrader–abusinessownedandoperatedbyoneperson.Thesimpleformofbusinessisthesoletrader.Thisisownedandmanagedbyoneperson,althoughtheremightbeanynumberofemployees.Asoletra

2、derisfullypersonallyliableforanylossesthatthebusinessmightmake.●Partnership–abusinessownedandoperatedbytwoormorepeople.Apartnershipisabusinessownedjointlybyanumberofpartners.Thepartnersarejointlyandseverelyliableforanylossesthatthebusinessmightmake.(Traditional

3、lythebigaccountingfirmshavebeenpartnerships,althoughsomeareconvertingtheirstatustolimitedliabilitycompanies.)●LimitedLiabilityCompany–abusinessownedbymanypeopleandoperatedbymany(thoughnotnecessarilythesame)people.Companiesareownedbyshareholders.Shareholdersarea

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

5、individual,thepartnersortheshareholders,isreferredtoasthebusinesscapital.Inthecaseofacompany,thiscapitalisdividedintoshares.☆BusinessTransactions:Maintypesofbusinesstransactionsforabusinessinclude:●Purchaseofinventoryforresale●Salesofgoods●Purchaseofnon-current

6、assets●Paymentofexpenses●Introductionofnewcapitaltothebusiness●Withdrawaloffundsfromthebusinessbytheowner☆Cashandcredittransactions:Cashtransactions:thebuyerpaysfortheitemimmediatelyorpossiblyinadvance.Credittransactions:thebuyerdoesnothavetopayfortheitemonrece

7、ipt,butisallowedsometime(acreditperiod)beforehavingtomakethepayment.☆DefinitionofaccountingRecording:transactionsmustberecordedastheyoccurinordertoprovideup-to-dateinformationformanagement.Summarizing:thetransactionsforaperiodaresummarizedinordertoprovideinform

8、ationaboutthecompanytointerestedparties.☆TypesofaccountingFinancialaccountingvsmanagementaccountingAccountingreportsusersinclude:●Management:Needinformationaboutthecompany’s