2010年6月高顿-30mins-f7

高顿国际职业资格研究中心 Paper F7 ¾ Q1 (25 marks). Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic. ¾ Q2 (25 marks). Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (change in FV or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves. ¾ Q3 (25 marks). Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. liquidity). Sections of a statement of cash flows (rather than whole statement) may be tested. ¾ Q4 & Q5 (15 & 10 marks). One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, government grants, deferred tax, substance over form issues, leases, intangible assets, impairment or construction contracts. www.goldenglobal.org.cn 上海市虹口区中山北一路 369号四教 102室 TEL：021-61531152 61531162 61531172 高顿国际职业资格研究中心 Paper F7 commonly used financial ratios ¾ Profitability ¾ Profit margin ¾ Liquidity www.goldenglobal.org.cn 上海市虹口区中山北一路 369号四教 102室 TEL：021-61531152 61531162 61531172 高顿国际职业资格研究中心 Paper F7 commonly used financial ratios ¾ Gearing or ¾ Investor’s ratios www.goldenglobal.org.cn 上海市虹口区中山北一路 369号四教 102室 TEL：021-61531152 61531162 61531172  Q1 (25 marks).  Q2 (25 marks).  Q3 (25 marks).  Q4 & Q5 (15 & 10 marks).  Profitability  Profit margin  Liquidity  Gearing  Investor’s ratios