accaf1知识点总结（F7考试重要知识点及考点分析）

改革之后的F7考试，一般围绕recognition，measurement和presentation等方面考查。而选择题部分，考前可以结合三套真题的选择题和练习册的选择题梳理知识点。F7考试有哪些重要知识点？近年的高频考点有哪些？楷博ACCA老师已总结如下，请大家仔细阅读。

试卷分析

	SectionA	SectionB
考试题型	选择题 20题	大题：15分x2 大题：30分x1
考察范围	整个考纲	Ratio analysis

SectionA 备考要点

■ 仔细读题

■ 理解准则基础

■ 排除法，举反例

■ 计算题排除干扰自己算

SectionB 备考要点

■ 计算ratio，分类别(profitability/liquidity/gearing/investor)

■ 关注题目角色，以谁的角度写report

■ 对比ratio：结合题目要求，VS past year/competitors/industry benchmark

IFRS 5 NCA - Held for sale & discontinued operations

Recognition Criteria分类为IFRS5的条件

Measurement

　　-Lower of:1.FV-cost to sell

　　 2.CV

　-No depreciation being held for sale

IAS 23 Borrowing cost

Conditions to be met for capitalization

Interest expense

IAS 20 Government Grant

Revenue VS capital grant

Deferred income / deducted from value of asset

IAS 40 investment property

FV to p/l

IAS 2 Inventory

Valued at lower of 1: NRV=selling price - cost to sell

　　　 2:Cost

opening inventory purchase -closing inventory= cost of sale

IAS 41 Agriculture

Scope

Measurement: FV

IFRS 15 (IAS 18/IAS11) revenue

文字题

　　-Revenue 确认时点及金额

　　-结合sales & repurchase，sales &lease back，Factor receivables/agency sales/sales & return等特殊事项处理。

计算

　　-Construction contract

　　-Amount to recognized as revenue

IAS 37 provision

计算 provision

常见provision的类型

Provision VS contingent liability/contingent asset

IAS 17 lease

文字部分 finance lease 分类条件

计算 finance lease - NCL/CL & finance cost

operating lease - annual lease payment

IFRS9 Financial instrument

Finance asset

　　-FVTPL/FVTOCI/Amortization

　　-issue cost

Debt instrument &Equity instrument

Finance liability

　　-Loan note

　　-Convertible loan note

IAS 33 EPS

EPS 计算: bonus issue & right issue

DEPS计算:convertible loan note & option

IAS 8 Accounting Policies, Accounting Estimates & Error

对比accounting policy & accounting estimation

Error& fraud 更正，注意大题当中处理

IAS 10 Adjustment VS non- Adjustment events

大题高频考点梳理

合并报表

大题如果考15分合并报表，则在选择题当中分值较大，所以合并报表基本知识都需要掌握。

文字题“Group" “control”, “significant influence”

　　Scope of consolidation

合并报表的局部小计算

Ratio analysis 选择题

分析factor influence ratio

ratio analysis limitation

简单计算

Cashflow

局部计算

Non-for-profit organization

Measurement 指标选取

Objectives of Non-for-profit

以上为楷博财经ACCA讲师对F7中重要知识点和高频考点的总结。希望能帮助同学们抓住重点，更好地进行有针对性的复习！在此，也祝各位同学都能够pass pass pass!

【版权声明】：本文来自“楷博财经教育”官方微信独家稿件，未经授权，不得转载，否则将追究法律责任。

,