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ID:40522593
大小:131.28 KB
页数:13页
时间:2019-08-04
《ACCA F3考试知识点汇总》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
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
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