復(fù)習(xí)3.6的日子的難熬是很令人發(fā)指的，每多看一遍書，就多發(fā)現(xiàn)一次自己心虛的慌，經(jīng)常邊看就邊覺得完了完了。但最后發(fā)現(xiàn)前人的經(jīng)驗又一次被驗證了，3.6公認(rèn)的踩分點高，我的3.6竟成了3門中得分的。
這里有兩個經(jīng)驗可談：
1、合并題的每一種題型都要準(zhǔn)備到，去年的合并現(xiàn)金流量就是一個例子，很多人失手就失手在沒準(zhǔn)備到;
2、去年3.6考官的文章沒出來，我只能把精力多放些在準(zhǔn)則上，若今年出來了，那CURRENT ISSUE的題應(yīng)該可以借鑒到，準(zhǔn)則的熟悉和運用則更增加一道自信的砝碼。
我按照REVISION上面的分類大致整理一下：
A FRAMEWORK 文字題
B Group Financial Statement
①合并資產(chǎn)負(fù)債表：
Group structure:注意時間階段
goodwill: [cost of combination-fair value of assets acquired(一般為share capital+ premium + reserve)+fair value adjustment]*group share
reserve at acquisition:注意retained earning在acquisition時b/f的數(shù)字，有些要乘以時間階段如6/12
minority interest:(share capital + premium + reserves+ depreciation/impairment 方面的調(diào)整+fair value adjustment)*MI
retained earnings: 母公司的retained earnings(per question)+[子公司的retained earnings(per question)+ reserve at acquisition+ depreciation/impairment 方面的調(diào)整+fair value adjustment]*acquire% - unrealised profit(關(guān)聯(lián)方之間包含的利潤)
PPE/INVENTORIES:經(jīng)常會有些depreciation/impairment/in transit方面的調(diào)整，還有fair value的調(diào)整
②合并利潤表：
Cost of sales:注意時間階段，及fair value 方面的調(diào)整
各種費用：主要注意時間階段
Profit on disposal of shares: sale proceeds-net assets sold(一般為share capital+ premium +retained profit b/f+ 子公司profit*%)*dispose%-goodwill not written off(注意時間階段)
Share of profit of associate:[profit for the period*associate%-intra group profit]*group share as associate
Minority interest: associate profit*MI+合并后的利潤*MI
③合并現(xiàn)金流量表
Cash flow from operating activities
Profit before taxation
Adjustments for
Interest
Depreciation
Exchange differences
Profit on sale
Share of profit in associate
Loss on disposal等等
這邊的調(diào)整，常規(guī)的大致有以上幾種，還有些特殊的就要根據(jù)案例來看的。
Increase/decrease in inventories -/+
Increase/decrease in trade receivables -/+
Increase/decrease in trade payables +/-
Cash generated from operations
Interest paid -
Income tax paid -
Contribution paid -
Net cash from operating activities
Cash flow from investing activities
Interest received
Dividend received
Purchase of subsidiary /disposal of subsidiary
Purchase of PPE /Proceeds of sale of PPE
Purchase of trade investments/corporate bonds/government securities
Net cash used in investing activities
Cash flows from financing activities
Dividends paid/to minority interest
Proceeds from exercise of option/long term borrowing
Issue of shares
Net cash from financing activities
Net Increase/decrease in cash and cash equivalents
Cash and cash equivalents at start of period
Cash and cash equivalents at end of period
這只是個大致的格式，比較有規(guī)律可尋
各個合并金額的計算我比較習(xí)慣用T字帳戶，比較快，借貸方向注意不要記反了
④合并海外子公司報表
這里主要是匯率的折算，另會涉及對IFRS的調(diào)整
關(guān)于匯率的小整理：
Translation of balance sheet:
PPE/ Current assets/non-current liabilities/current liabilities B/S rate
Share capital/share premium/retained earnings(pre acquisition) historic rate
retained earnings(post acquisition) average rate
Translation of income statement: average rate
對于合并的計算題，主要還是通過練習(xí)來掌握，合并題中會涉及到的準(zhǔn)則如：IFRS3，IFRS5，IAS21等。另外會考些小分的準(zhǔn)則作為文字題夾在題目中。
C Preparation of reports
這里主要涉及到一些財務(wù)分析，財務(wù)管理方面的內(nèi)容，沒有特別典型的題目，個人覺得掌握的內(nèi)容建立在以往財務(wù)管理及績效評價的基礎(chǔ)上，應(yīng)該是可以的。
一些基本的公式：
Financial ratios: margin, return on assets, interest cover, dividend cover
Debt to equity ratios
Liquidity ratios: quick ratios, current ratios
Asset ratios: operating asset turnover, working capital turnover
Per share: earnings per share, dividends per share, net assets per share
掌握公式，理解內(nèi)容，學(xué)會用來做評價與分析
D Environmental, international and current issues
關(guān)于environment report的大致思路：
TO：
FROM：
DATE：
Introduction: purpose
Current: requirement: voluntary; guideline/codes
根據(jù)案例可以聯(lián)想到的point: public interest, stakeholder, sustainable performance, reputation, government, external awards, infringement of law, strategy issue, risk, corporate government, ethics, compliance
IAS37, provision,
IAS1, disclosure
International:主要關(guān)于IFRS與local的不同，相關(guān)法規(guī)在后面會提到
current issues：一般為最后一題，如果沒有考官文章，會比較難寫，我是放棄的
E.Accounting standards
1、我把德勤的掌中寶06版的打了出來，覺得挺好的，可以去德勤的IASPLUS看看有沒有更新的,多看看，重要的要背
2、把每個案例及對應(yīng)準(zhǔn)則整理出來，會發(fā)現(xiàn)規(guī)律的
基本整理：我把我當(dāng)時關(guān)注到的準(zhǔn)則打*號
IFRS1 First adoption of IFRS：這個準(zhǔn)則在剛轉(zhuǎn)換那年都考到很多
*IFRS2 Share-based payment
*IFRS3 Business Combination
IFRS4 Insurance contracts
**IFRS5 Non-current assets held for sale and discontinued operating
IFRS6 Exploration for and evaluation of mineral resource
*IFRS7 Financial instruments: disclosure
*IAS1 Presentation of Financial statements
*IAS2 Inventories
*IAS7 Cash flow statements
*IAS8 Accounting policies, change in accounting estimates and errors
*IAS10 Events after the balance sheet date
*IAS11 Construction contracts
**IAS12 Income taxes
IAS14 Segment reporting
**IAS16 Property, Plant& Equipment
**IAS17 Leases
**IAS18 Revenue
**IAS19 Employee benefits
*IAS20 Accounting for government grants and disclosure of government assistance
**IAS21 The effects of changes in foreign exchange rates
*IAS23 Borrowing cost
**IAS24 Related party disclosures
IAS26 Accounting and reporting by retirement benefit plans
*IAS27 Consolidated and separate financial statements
*IAS28 Investments in associates
IAS29 Financial reporting in hyperinflationary economies
IAS30 Disclosure in financial statements of banks and similar institutions
*IAS31 Interests in joint ventures
**IAS32 Financial instruments: disclosure and presentation
*IAS33 Earning per share
IAS34 Interim financial reporting
**IAS36 Impairment of assets
**IAS37 Provisions, contingent liabilities and contingent assets
*IAS38 Intangible assets
**IAS39 Financial instruments: recognition and measurement
*IAS40 Investment property
IAS41 Agriculture
有幾點：一道題會考到好幾個準(zhǔn)則;
不關(guān)注不代表不了解，不要放棄任何一個準(zhǔn)則，起碼要看過;
準(zhǔn)則題也會有計算，按自己對準(zhǔn)則的理解去計算;
一些常規(guī)的表達(dá)要會背
這里有兩個經(jīng)驗可談：
1、合并題的每一種題型都要準(zhǔn)備到，去年的合并現(xiàn)金流量就是一個例子，很多人失手就失手在沒準(zhǔn)備到;
2、去年3.6考官的文章沒出來，我只能把精力多放些在準(zhǔn)則上，若今年出來了，那CURRENT ISSUE的題應(yīng)該可以借鑒到，準(zhǔn)則的熟悉和運用則更增加一道自信的砝碼。
我按照REVISION上面的分類大致整理一下：
A FRAMEWORK 文字題
B Group Financial Statement
①合并資產(chǎn)負(fù)債表：
Group structure:注意時間階段
goodwill: [cost of combination-fair value of assets acquired(一般為share capital+ premium + reserve)+fair value adjustment]*group share
reserve at acquisition:注意retained earning在acquisition時b/f的數(shù)字，有些要乘以時間階段如6/12
minority interest:(share capital + premium + reserves+ depreciation/impairment 方面的調(diào)整+fair value adjustment)*MI
retained earnings: 母公司的retained earnings(per question)+[子公司的retained earnings(per question)+ reserve at acquisition+ depreciation/impairment 方面的調(diào)整+fair value adjustment]*acquire% - unrealised profit(關(guān)聯(lián)方之間包含的利潤)
PPE/INVENTORIES:經(jīng)常會有些depreciation/impairment/in transit方面的調(diào)整，還有fair value的調(diào)整
②合并利潤表：
Cost of sales:注意時間階段，及fair value 方面的調(diào)整
各種費用：主要注意時間階段
Profit on disposal of shares: sale proceeds-net assets sold(一般為share capital+ premium +retained profit b/f+ 子公司profit*%)*dispose%-goodwill not written off(注意時間階段)
Share of profit of associate:[profit for the period*associate%-intra group profit]*group share as associate
Minority interest: associate profit*MI+合并后的利潤*MI
③合并現(xiàn)金流量表
Cash flow from operating activities
Profit before taxation
Adjustments for
Interest
Depreciation
Exchange differences
Profit on sale
Share of profit in associate
Loss on disposal等等
這邊的調(diào)整，常規(guī)的大致有以上幾種，還有些特殊的就要根據(jù)案例來看的。
Increase/decrease in inventories -/+
Increase/decrease in trade receivables -/+
Increase/decrease in trade payables +/-
Cash generated from operations
Interest paid -
Income tax paid -
Contribution paid -
Net cash from operating activities
Cash flow from investing activities
Interest received
Dividend received
Purchase of subsidiary /disposal of subsidiary
Purchase of PPE /Proceeds of sale of PPE
Purchase of trade investments/corporate bonds/government securities
Net cash used in investing activities
Cash flows from financing activities
Dividends paid/to minority interest
Proceeds from exercise of option/long term borrowing
Issue of shares
Net cash from financing activities
Net Increase/decrease in cash and cash equivalents
Cash and cash equivalents at start of period
Cash and cash equivalents at end of period
這只是個大致的格式，比較有規(guī)律可尋
各個合并金額的計算我比較習(xí)慣用T字帳戶，比較快，借貸方向注意不要記反了
④合并海外子公司報表
這里主要是匯率的折算，另會涉及對IFRS的調(diào)整
關(guān)于匯率的小整理：
Translation of balance sheet:
PPE/ Current assets/non-current liabilities/current liabilities B/S rate
Share capital/share premium/retained earnings(pre acquisition) historic rate
retained earnings(post acquisition) average rate
Translation of income statement: average rate
對于合并的計算題，主要還是通過練習(xí)來掌握，合并題中會涉及到的準(zhǔn)則如：IFRS3，IFRS5，IAS21等。另外會考些小分的準(zhǔn)則作為文字題夾在題目中。
C Preparation of reports
這里主要涉及到一些財務(wù)分析，財務(wù)管理方面的內(nèi)容，沒有特別典型的題目，個人覺得掌握的內(nèi)容建立在以往財務(wù)管理及績效評價的基礎(chǔ)上，應(yīng)該是可以的。
一些基本的公式：
Financial ratios: margin, return on assets, interest cover, dividend cover
Debt to equity ratios
Liquidity ratios: quick ratios, current ratios
Asset ratios: operating asset turnover, working capital turnover
Per share: earnings per share, dividends per share, net assets per share
掌握公式，理解內(nèi)容，學(xué)會用來做評價與分析
D Environmental, international and current issues
關(guān)于environment report的大致思路：
TO：
FROM：
DATE：
Introduction: purpose
Current: requirement: voluntary; guideline/codes
根據(jù)案例可以聯(lián)想到的point: public interest, stakeholder, sustainable performance, reputation, government, external awards, infringement of law, strategy issue, risk, corporate government, ethics, compliance
IAS37, provision,
IAS1, disclosure
International:主要關(guān)于IFRS與local的不同，相關(guān)法規(guī)在后面會提到
current issues：一般為最后一題，如果沒有考官文章，會比較難寫，我是放棄的
E.Accounting standards
1、我把德勤的掌中寶06版的打了出來，覺得挺好的，可以去德勤的IASPLUS看看有沒有更新的,多看看，重要的要背
2、把每個案例及對應(yīng)準(zhǔn)則整理出來，會發(fā)現(xiàn)規(guī)律的
基本整理：我把我當(dāng)時關(guān)注到的準(zhǔn)則打*號
IFRS1 First adoption of IFRS：這個準(zhǔn)則在剛轉(zhuǎn)換那年都考到很多
*IFRS2 Share-based payment
*IFRS3 Business Combination
IFRS4 Insurance contracts
**IFRS5 Non-current assets held for sale and discontinued operating
IFRS6 Exploration for and evaluation of mineral resource
*IFRS7 Financial instruments: disclosure
*IAS1 Presentation of Financial statements
*IAS2 Inventories
*IAS7 Cash flow statements
*IAS8 Accounting policies, change in accounting estimates and errors
*IAS10 Events after the balance sheet date
*IAS11 Construction contracts
**IAS12 Income taxes
IAS14 Segment reporting
**IAS16 Property, Plant& Equipment
**IAS17 Leases
**IAS18 Revenue
**IAS19 Employee benefits
*IAS20 Accounting for government grants and disclosure of government assistance
**IAS21 The effects of changes in foreign exchange rates
*IAS23 Borrowing cost
**IAS24 Related party disclosures
IAS26 Accounting and reporting by retirement benefit plans
*IAS27 Consolidated and separate financial statements
*IAS28 Investments in associates
IAS29 Financial reporting in hyperinflationary economies
IAS30 Disclosure in financial statements of banks and similar institutions
*IAS31 Interests in joint ventures
**IAS32 Financial instruments: disclosure and presentation
*IAS33 Earning per share
IAS34 Interim financial reporting
**IAS36 Impairment of assets
**IAS37 Provisions, contingent liabilities and contingent assets
*IAS38 Intangible assets
**IAS39 Financial instruments: recognition and measurement
*IAS40 Investment property
IAS41 Agriculture
有幾點：一道題會考到好幾個準(zhǔn)則;
不關(guān)注不代表不了解，不要放棄任何一個準(zhǔn)則，起碼要看過;
準(zhǔn)則題也會有計算，按自己對準(zhǔn)則的理解去計算;
一些常規(guī)的表達(dá)要會背