acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1. Measurement
1.1 Initial measurement:
Cost(available for use)
1.2 Subsequent measurement:
Improves---capitalized--- capital expenditure
Maintenance--- expense--- revenue expenditure
2. Depreciation
2.1 Calculation
The straight line method:
The annual depreciation charge=(cost of asset-residual value)/expected useful life of the asset
Or=(cost- residual value)x Dep%
The reducing balance method
Depreciation = Depreciation rate (%) * Net Book Value (NBV)
Net book value (NBV) = Cost – Accumulated depreciation to date
2.2 Accounting
Dr: Depreciation expense (statement of profit or loss)
Cr: Accumulated depreciation account (statement of financial position)
3. Revaluation of non-current assets
3.1 Revaluation surplus=Revalued amount - carry value(NBV)
3.2 Accounting
Dr: Building – cost ($75,000 – $30,000) 45,000
Building – accumulated depreciation 5,000
Cr: Revaluation surplus 50,000
4. Non-current asset disposals
4.1 Calculation
(a) The carrying amount of the asset at the time of its sale
(b) Its net sale price, which is the price minus any costs of making the sale
a>b loss of disposal=a-b
a
4.1 Accounting
(i) Dr: Disposal of non-current asset account
Cr: Non-current asset account
(ii) Dr: Accumulated depreciation account
Cr: Disposal of non-current asset account
(iii) Dr: Receivable account or cash book
Cr: Disposal of non-current asset account
(iv) Dr: Loss of disposal
Cr: Disposal of non-current asset account
OR
Dr: Disposal of non-current asset account
Cr: Profit of disposal
