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FA学霸笔记-Chapter 1

Chapter 1 Introduction To Financial Accounting.1. Definition of financial accounting1) Recording2) Summarizing FS

ACCA F阶段 2025年10月10日 0 评论

ACCA-FR重点题目点拨

DT’s final dividend for the year ended 31 October 20X5 of $150,000 was declared on 1 February 20X6 and paid in cash on 1 April 20X6. The financial statements were approved on 31 March 20X6.

ACCA F阶段 2025年09月16日 0 评论

ACCA-FR重点题目点拨

At 1 October 20X1 DX had the following balances in respect of property,plant,and equipment:

ACCA F阶段 2025年09月16日 0 评论

ACCA-FR重点题目点拨

跨章节知识点混合应用；熟悉所学所有章节的知识点；本题较难；考生需注意知识的综合应用。

ACCA F阶段 2025年09月15日 0 评论

ACCA-FR重点题目点拨

At what amount should the property be reported in Dune’s statement of financial position as at 30 September 20X4?

ACCA F阶段 2025年09月15日 0 评论

ACCA-FR重点题目点拨

Indicate which of the following statements regarding the Conceptual Framework is correct or incorrect.

ACCA F阶段 2025年09月15日 0 评论

ACCA-FR重点题目点拨

XYZ Farm purchased 100 turkeys for $10,000 on 17 November 20X1. At the year-end, 31 December 20X1, the estimated sales price of the 100 turkeys was measured at $10,500. The following costs are expected to be incurred in respect to the sale of the turkeys:

ACCA F阶段 2025年09月15日 0 评论

ACCA-FR重点题目点拨

题目：Belltop’s functional currency is the dollar. It bought goods for Krown 2,300,000 on 1 December 20X1 and intends to take the full 60 days credit provided by the supplier.

ACCA F阶段 2025年09月15日 0 评论

ACCA-FR经典题目点拨

题目：On 31 March, DT received an order from a new customer, XX, for products with a sales value of $900,000. XX enclosed a deposit with the order of $90,000.

ACCA F阶段 2025年09月15日 0 评论

ACCA-财经词典

Internal transfer price内部转移价格或 称 国 际 转 移 价 格 (international transfer price)。指跨国公司总公司和国外子公司、子公司和子公司之间销售商品和劳务的一种内部结算价格。

ACCA F阶段 2025年07月09日 0 评论