【摘要】 即将参加ACCA考试的考生们，考试即将到来，大家的备考工作进行得如何了？考必过为大家精心整理了特许公认会计师(ACCA/CAT)考试模拟题，希望能够助力ACCA考试，相信坚持一定会有成果。那么，同学们一起快来做题吧！关于特许公认会计师(ACCA/CAT)考试模拟题的具体内容如下：
IAS 1 (revised) Presentation of financial statements
- Dividend cannot be shown in profit or loss (income statement). Dividends must be presented on the face of the statement of changes in equity or in the notes
- Statement of changes in equity for owner changes in equity. Non-owner changes in equity. Non-owner changes must be shown in the statement of comprehensive income.
- Revaluation gains must be shown the other comprehensive income
IAS 8 (revised) Accounting policies, changes in accounting estimates and errors
Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting financial statements.
IFRS 8 Operating segments (replaced IAS 14 Segment reporting)
IFRS 8 is a disclosure standard:
- Segment reporting is necessary for a better understanding and assessment of:
. past performance
. risks and returns
. informed judgements
- IFRS 8 adopts the managerial approach to identifying segments.
- The standard gives guidance on how segment should be identified and what information should be disclosed for each
It also sets out requirements for related disclosures about products and services, geographical areas and major customers.
IAS 33 Earnings per share
Earnings per share is a measure of the amount of profits earned by a company for each ordinary share. Earnings are profits after tax and preferred dividends
Ordinary share: an equity instrument that is subordinate to all other classes of equity instruments.
Basic EPS: is calculated by dividing the net profit or loss for the period attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period.
Basic EPS = Net profit/(loss) attributable to ordinary shareholders /
Weighted average no. of ordinary shares outstanding
Effect on basic EPS OF changes in capital structure:
- new issues/buy backs,
- capitalization/bonus issue, share split/reverse share split,
- rights issue
Right issue:
To arrive at figures for EPS when a rights issue is made, first calculate the theoretical ex-rights price. This is a weighted average value per share.
以上就是考必过为大家整理的特许公认会计师(ACCA/CAT)考试模拟题的具体内容。没有特别幸运，那么请先特别努力，别因为懒惰而失败，还矫情地将原因归于自己倒霉。你必须特别努力，才能显得毫不费力。最后，考必过预祝大家在未来的ACCA考试中能够取得优异的成绩！