Introduction to Finan Reporting（财务报告导论）

目录Chapter

Statements

of

Profit

or

Loss：

Sole

Traders1．1

Introduction

to

the

Statement

of

Profit

or

Loss1．2

Gross

Profit

and

Net

Profit1．3

Preparation

of

a

Trading

and

Profit

and

Loss

account1．4

Preparation

of

a

Statement

of

Profit

or

LossExerciseChapter

Statement

of

Finan

Position2．1

Contents

of

the

Statement

of

Finan

Position1．

Assets2．

Liabilities3．

Capital2．2

Format

of

the

Statement

of

Finan

Position2．3

No

Double

Entry

in

Statements

of

Finan

Position2．4

Drawing

up

a

Statement

of

Finan

PositionExerciseChapter

Statements

of

Profit

or

Loss

and

Statements

of

Finan

Position：

Further

Considerations3．1

Returns

Inwards

and

Return

Outwards3．2

Carriage

Inwards

and

Carriage

Outwards3．3

The

Second

Year

of

a

Business1．

Adjustments

Needed

for

Inventory2．

Ledger

Accounting

for

Inventory3．

Other

Expenses

in

the

Trading

AccountExerciseChapter

Inventory4．1

IAS

Inventories4．2

Cost

of

Goods

Sold1．

Recap2．

Inventories

Written

off

or

Written

down3．

Inventory

Destroyed

or

Stolen

and

Subject

to

an

Insurance

Claim4．

Counting

Inventory5．

Accounting

for

Opening

and

Closing

Inventories4．3

Measurement

of

Inventories1．

Applying

the

Lower

of

Cost

and

NRV2．

Determining

the

Cost

of

Inventory3．

Different

Valuations

of

Inventory4．

Inventory

Valuation

and

the

Calculation

of

Profits4．4

Using

Mark-up/Margin

Percentages

to

Establish

CostExerciseChapter

Irrecoverable

Debts

and

Allowance

for

Receivables5．1

Irrecoverable

Debts1．

Introduction2．

Writing

off

Irrecoverable

Debts3．

Irrecoverable

Debts

Written

off

and

Subsequently

Paid5．2

Allowance

for

Receivables1．

Doubtful

Debts2．

Determining

the

Allowance

for

Receivables3．

Allowance

for

Receivables：

Ledger

Accounting

Entries4．

Allowance

for

Receivables：

Finan

Statements5．3

Example：

Irrecoverable

Debts

Written

off

and

Allowance

for

Receivables

CombinedExerciseChapter

Depreciation：

Calculations

and

Double

Entry6．1

What

is

Depreciation?1．

Objective

of

Depreciation2．

Definitions6．2

Causes

of

Depreciation1．

Physical

Depreciation2．

Economic

Factors3．

Time4．

Depletion6．3

Calculating

Depreciation1．

Methods

of

Depreciation2．

Choice

of

Method3．

Reviewing

and

Changing

the

Depreciation

Method4．

Reviewing

and

Changing

Useful

Life

or

Residual

Value6．4

Accounting

for

DepreciationExerciseChapter

Accruals

and

Prepayments7．1

Introduction7．2

Accrued

Expenses

and

Prepaid

Expenses1．

Accrued

Expenses2．

Prepaid

Expenses3．

Accruals

and

Prepayments

in

Finan

Statements7．3

Accrual

Principle

and

IncomeExerciseChapter

Provisions

and

Contingencies8．1

Provisions1．Definition2．Accounting

for

Provisions3．Measuring

the

Amount

of

Provisions8．2

Contingent

Liabilities

and

Contingent

Assets1．Contingent

Liabilities2．Contingent

Assets3．Decision

Tree

of

IAS

378．3

Disclosure

in

Finan

StatementsExerciseChapter

Tangible

Non-current

Assets9．1

Capital

vs

Revenue

Expenditure1．

The

Distinction

between

Capital

and

Revenue

Expenditure2．

Capital

Income

and

Revenue

Income9．2

IAS

Property，

Plant

and

Equipment1．

Definition

of

Property，

Plant

and

Equipment2．

Measurement

of

Property，

Plant

and

Equipment9．3

Revaluation

of

Non-current

Assets1．

Accounting

Treatment

for

Revaluation

Gain

and

Losses2．

A

Worked

Example9．4

Non-current

Assets

Disposals1．

The

Principles

behind

Calculating

the

Profit

or

Loss

on

Disposal2．

Accounting

Treatment

for

Asset

Disposals3．

Accounting

for

Disposals

of

Non-Current

Assets

Given

in

Part

Exchange9．5

Disclosure

in

Finan

StatementsExerciseChapter

Intangible

Non-current

Assets10．1

Intangible

Assets1．

Intangible

Assets

Defined2．

Accounting

Treatment10．2

Research

and

Development1．

Definition

of

Research

and

Development2．

Recognition

of

Research

and

Development3．

Accounting

Treatment

of

Research

and

Development10．3

Disclosure

in

Finan

StatementsExerciseChapter

Introduction

to

Company

Accounting11．1

The

Nature

of

a

Limited

Company1．

Separate

Legal

Entity

and

Limited

Liabilities2．

The

Classes

of

Limited

Companies3．

The

Capital

of

Limited

Liability

Companies11．2

Equity：

Share

Capital1．

Ordinary

Shares

and

Preference

Shares2．

Accounting

for

Share

Capital11．3

Equity：

Retained

Earnings

and

Other

Reserves1．

Retained

Earnings2．

Share

Premium3．

Other

Reserves4．

Dividends11．4

Bonus

and

Rights

Issue1．

Bonus

Issue2．

Rights

Issue11．5

Ledger

Accounts

of

a

Limited

Liability

Company1．

Taxation2．

Loan

Stock3．

Finance

CostsExerciseChapter

Preparation

of

Finan

Statements

for

Companies12．1

IAS

1：

Presentation

of

Finan

Statements12．2

The

Statement

of

Finan

Position12．3

The

Statement

of

Profit

or

Loss

and

Other

Comprehensive

Income1．

Other

Comprehensive

Income

and

Basic

Requirements2．

Cost

of

Sales，

Distribution

Costs

and

Administrative

Expenses3．

Other

Income12．4

The

Statement

of

Changes

in

Equity12．5

Notes

to

the

Finan

Statements12．6

A

Worked

ExampleExerciseChapter

Statement

of

Cash

Flows13．1

Introduction

to

the

Statement

of

Cash

Flows1．

Purpose

of

the

Statement

of

Cash

Flows2．

Cash

versus

Profit13．2

IAS

–

Statement

of

Cash

Flows1．

Objective

and

Scope2．

Definitions13．3

Presentation

of

the

Statement

of

Cash

Flows1．

Cash

Flows

from

Operating

Activities2．

Cash

Flows

from

Investing

Activities3．

Cash

Flows

from

Financing

Activities4．

Cash

and

Cash

Equivalents13．4

An

Example：

Preparing

a

Statement

of

Cash

FlowsExerciseChapter

An

Introduction

to

Finan

Analysis14．1

Basics

of

Finan

Analysis1．

Users

of

the

Ratios2．

Overview

of

Finan

Statements14．2

Ratio

Analysis1．

Profitability

Ratios2．

Liquidity

Ratios3．

Gearing/Leverage

Ratios4．

Efficiency

Ratios5．

Investment

Ratios14．3

Interpretating

Finan

Information1．

A

Worked

Example2．

Limitations

of

Ratio

AnalysisExerciseAnswersChapter

1Chapter

2ChapterChapter

4Chapter

5Chapter

6Chapter

7Chapter

8Chapter

9Chapter

10Chapter

11Chapter

12Chapter

13Chapter