特许公认会计师(ACCA) F3财务会计考试讲义.doc

《特许公认会计师(ACCA) F3财务会计考试讲义.doc》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、点击右上角分享按钮与好友分享Session1☆Typesofbusinessentity　　Abusinesscanbeorganizedinoneoftheseveralways:　　●Soletrader–abusinessownedandoperatedbyoneperson.　　Thesimpleformofbusinessisthesoletrader.Thisisownedandmanagedbyoneperson,althoughtheremightbeanynumberofemployees.Asolet

2、raderisfullypersonallyliableforanylossesthatthebusinessmightmake.　　●Partnership–abusinessownedandoperatedbytwoormorepeople.　　Apartnershipisabusinessownedjointlybyanumberofpartners.Thepartnersarejointlyandseverelyliableforanylossesthatthebusinessmightmake.　　（Tradi

3、tionallythebigaccountingfirmshavebeenpartnerships,althoughsomeareconvertingtheirstatustolimitedliabilitycompanies.）　　●LimitedLiabilityCompany–abusinessownedbymanypeopleandoperatedbymany（thoughnotnecessarilythesame）people.Companiesareownedbyshareholders.Shareholde

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

5、tupbytheindividual,thepartnersortheshareholders,isreferredtoasthebusinesscapital.Inthecaseofacompany,thiscapitalisdividedintoshares.　　☆BusinessTransactions:Maintypesofbusinesstransactionsforabusinessinclude:　　●Purchaseofinventoryforresale　　●Salesofgoods　　●Purchas

6、eofnon-currentassets　　●Paymentofexpenses　　●Introductionofnewcapitaltothebusiness　　●Withdrawaloffundsfromthebusinessbytheowner　　☆Cashandcredittransactions:　　Cashtransactions:thebuyerpaysfortheitemimmediatelyorpossiblyinadvance.　　Credittransactions:thebuyerdoesnoth

7、avetopayfortheitemonreceipt,butisallowedsometime（acreditperiod）beforehavingtomakethepayment.　　☆Definitionofaccounting欢迎下次访问点击右上角分享按钮与好友分享　　　　Recording:transactionsmustberecordedastheyoccurinordertoprovideup-to-dateinformationformanagement.　　Summarizing:thetransac

8、tionsforaperiodaresummarizedinordertoprovideinformationaboutthecompanytointerestedparties.　　☆Typesofaccounting　　Financialaccountingvsmanagementaccounting　Finan