ACCA F3第四章是同學(xué)們開始接觸財務(wù)會計的第一章，俗話說萬事開頭難，很多同學(xué)在剛開始接觸這部分內(nèi)容的時候會有很多困惑和混淆，那么我們在這里總結(jié)一下同學(xué)們最常問到的幾個問題，來讓我們看看同學(xué)們經(jīng)常產(chǎn)生疑問的知識點(diǎn)有哪些。

希望看這篇文章的同學(xué)也可以從別人的錯誤中有所收獲；要記住成功的方法有千萬種，但是失敗的原因不外乎那幾個，失敗的經(jīng)驗(yàn)要遠(yuǎn)比成功的心得重要。

說明：所有涉及的知識點(diǎn)的章節(jié)都以BPP教材的章節(jié)編號為準(zhǔn)。

題號：4.1

The following information is relevant for questions 4.1 and 4.2.

On 1 May 20X9 Marshall's cash book showed a cash balance of $224 and an overdraft of $336. During the

week ended 6 May the following transactions took place.

May 1 Sold $160 of goods to P Dixon on credit.

May 1 Withdrew $50 of cash from the bank for business use.

May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.

May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The

payment was by cheque.

May 3 Sold $45 of goods for cash.

May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within

7 days.

May 4 Paid a telephone bill of $210 by cheque.

May 4 Purchased $400 of goods on credit from D Daley.

May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash

discount offered to him.

May 5 Sold $304 of goods to M Donald on credit.

May 5 Purchased $135 of goods from Honour Co by cheque.

May 6 Received a cheque from D Randle for $482.

May 6 Purchased $100 of goods on credit from G Perkins.

4.1 What is the total of the sales day book?

A $544

B $589

C $534

D $579 (2 marks)

學(xué)生疑問：Sales day book包含哪些內(nèi)容？

知識點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

Sales day book記錄的是所有credit sales，所以題目中的:

May 1 Sold $160 of goods to P Dixon on credit;

May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within 7 days;

May 5 Sold $304 of goods to M Donald on credit;

符合要求，應(yīng)該分別記錄到sales day book當(dāng)中，至于Sold $45 of goods for cash.這一項(xiàng)是現(xiàn)金銷售不能計入sales day book。

至于第二項(xiàng)記錄$80而未計算折扣的原因是根據(jù)權(quán)責(zé)發(fā)生制，需按$80記錄收入。

題號：4.2

題干接上題4.1

4.2 What is the total of the purchases day book?

A $880

B $823

C $1,033

D $958 (2 marks)

疑問：purchase day book包含哪些內(nèi)容？

 知識點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

所以要記錄的部分包括的是所有賒購的部分，根據(jù)題目中：

May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount.

May 4 Purchased $400 of goods on credit from D Daley.

May 6 Purchased $100 of goods on credit from G Perkins.

這三項(xiàng)滿足條件，其中根據(jù)權(quán)責(zé)發(fā)生制，對于第一個trade discount要減去獲得的折扣，所以380×85%=323。

題號：4.8

You are given the following information:

Receivables at 1 January 20X3 $10,000

Receivables at 31 December 20X3 $9,000

Total receipts during 20X3 (including cash sales（現(xiàn)金銷售） of $5,000) $85,000

What are sales on credit during 20X3?

A $81,000

B $86,000

C $79,000

D $84,000 (2 marks)

學(xué)生疑問：整道題都不太理解。

知識點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry

總收入=現(xiàn)金收入+賒銷收入=85,000=5,000+80,000，只有賒銷收入（sales on credit, 80,000）才會產(chǎn)生“應(yīng)收賬款”。并且，應(yīng)收賬款為貸方科目。

題號：4.11

The following totals appear in the day books for March 20X8.

$

Sales day book 40,000

Purchases day book 20,000

Returns inwards day book 2,000

Returns outward day book 4,000

Opening and closing inventories are both $3,000. What is the gross profit for March 20X8?

A $22,000

B $24,000

C $20,000

D $18,000 (2 marks)

學(xué)生疑問：returns inwards是采購?fù)素洠圆少徥?0,000-2,000=18,000;銷售是40,000-4,000=36,000.所以利潤是36,000-18,000=18,000.為什么不對。

知識點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

這道題考察的相關(guān)知識點(diǎn)是日記賬的相關(guān)知識，在書上CH4，那么我們先來看看題目：以下的匯總出現(xiàn)在2008年3月份的各日記賬中；然后下面四個日記賬分別是銷售日記賬，購貨日記賬，return inwards就是銷售退回日記賬，也就是銷貨退回不是采購?fù)嘶?；return outwards是采購?fù)素洠梢岳斫馐窍蛲馔嘶啬强隙ㄊ前巡少彽呢浳锊攀窍蚱髽I(yè)外退貨，所以兩個不要搞反。

區(qū)別在書上在P51頁，再好好看看理解一下，那么這道題中銷售額就是$40,000-2,000=$38,000，采購額就是$20,000-4,000=$16,000，由于庫存前后相等所以這里不考慮庫存；最后計算gross profit就是$38,000-16,000等于$22,000。

4.18 Which of the following statements is/are TRUE or FALSE?

1 Cash purchases are recorded in the purchases day book.

2 The sales day books is used to keep a list of invoices received from suppliers.

A Both statements are TRUE

B Both statements are FALSE

C Statement 1 is TRUE and statement 2 is FALSE

D Statement 1 is FALSE and statement 2 is TRUE (2 marks)

學(xué)生疑問：2為什么是錯的

知識點(diǎn)：CHAPTER 4 // Sources, records and books of prime entry的4.3 Sales and purchase day books.

這道題考察的知識點(diǎn)依然是日記賬的相關(guān)知識，參考書CH4，題目中問下列敘述的正確與否