2012年ACCA考试《F3财务会计》辅导资料5

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2012年ACCA考试《F3财务会计》辅导资料5

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本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

☆Income statement:

Mr. W Xang

Income statement for the year ended 31 December 20X6

	$	$
Sales revenue		33,700
Opening inventory	3,200
Purchases	24,490
	27,690
Less: Closing inventory	（2,390）
Cost of sales		（25,300）
Gross profit		8,400

Less: Expenses
wages	3,385
rent	1,200
Sundry expenses	365
		（4,950）
Net profit		3,450

●Showing the financial performance of a business over a period of time.

●Reports revenue and expenses for the period.

●The sales revenue shows the income from goods sold in the year

●The cost of buying the goods sold must be deducted from the revenue

●The current year’s sales will include goods bought in the previous year, so this opening inventory must be added to the current year’s purchases.

●Some of this year’s purchases will be unsold at 31/12/20x6 and this closing inventory must be deducted from purchases to be set off against next year’s sales.

●The first part gives gross profit. The second part gives net profit.

The I.S. prepared following the accruals concept.

Accrual concept:

●Income and expenses are recorded in the I.S. as they are earned / incurred regardless of whether cash has been received/ paid.

(Sales revenue: income from goods sold in the year, regardless of whether those goods have been paid for.)

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