考经分享
发布时间：2019-10-25 
众所周知，ACCA考试科目F2和F3属于ACCA整个知识体系中的基础部分，ACCA F2讲的是管理会计的基础，ACCA F3讲的是财务会计的基础知识。在学习这两个科目之前，我建议各位学员们可以尝试先学ACCA F3，然后再学ACCA F2。因为就这两个科目而言，F2理解起来要比F3复杂，对于初学者来说，一上来就要求大家去理解管理者如何去做计划、做决策以及如何控制和监督，是非常困难的，相反还会吃力不讨好，事倍功半假。但如果大家先有了F3的基础再来学F2的话可能效果会好很多。
好了，废话不多说，今天小编给大家带来的是ACCA考试F2的错题解析，希望大家好好阅读，如果你觉得不错，也请记得分享给其他的ACCA小伙伴哦~
好了，废话不多说，今天小编给大家带来的是ACCA考试F2的错题解析，希望大家好好阅读，如果你觉得不错，也请记得分享给其他的ACCA小伙伴哦~
Chapter 1 Accounting for management
本章主要考察的为管理会计的基础概念：
1.3 Which of the following statements about management accounting information is/are true?
(i)They must be stated in purely monetary terms.必须用货币形式表示。
(ii)Limited companies must,by law,prepare management accounts.有限公司必须依法准备管理会计
(iii)They serve as a future planning tool and are not used as an historical record.他们作为一个未来的规划工具，并没有用作历史记录。
A(i),(ii)and(iii)
B(i)and(ii)
C(ii)only
D None of the statements is true
考点：BPP P13 Financial accounts VS management accounts
(i)管理会计包含non-monetary measures.例如为更好地了解车间生产状况，管理者可能需要知道每月的机器生产小时数，月产量吨数等非财务信息。
(ii)There is no legal requirement to prepare management accounts.
(iii)Management accounts are both an historical record and a future planning tool.
故，以上陈述均为错的。选D.
1.7 Which of the following statements is/are correct?
(i)Information for decision-making should incorporate uncertainty in some way决策信息应包括某些方面的不确定性
(ii)The data used to prepare financial accounts and management accounts are the same准备财务帐目及管理帐目的数据是相同的
A(i)is true and(ii)is false
B(ii)is true and(i)is false
C Both are true
D Both are false
解析：
（i）正是因为这些不确定性，所以决策一直是有风险的。各种商业行为都存在风险，只是通过管理，以减小风险到可接受水平。
（ii）财务会计和管理会计所需要的数据是相同的，但是，他们的分析过程是不同的，所以最终结果的呈现不同。比如同一种土豆，一个做成薯片，一个做成薯条。
故选C.
1.9 Which of the following statements is correct?
A Management accounting systems provide information for use in fulfilling legal requirements管理会计系统提供用于履行法律规定的信息【外部】
B Management accounting systems provide information for the use of decision-makers within an organization管理会计系统为决策者提供信息【内部】
C Management accounting systems provide information for use by shareholders管理会计系统为股东提供信息【外部】
D Management accounting systems provide information for use by tax authorities管理会计系统提供税务机关使用的信息【外部】
考点：BPP P13 Financial accounting and management accounting
Management information provides a common source from which information is drawn for two groups of people.
Management information provides a common source from which information is drawn for two groups of people.
(a)Financial accounts are prepared for individuals external to an organisation:shareholders,customers,suppliers,tax authorities,employees.
(b)Management accounts are prepared for internal mangers of an organisation.
The data used to prepare financial accounts and management accounts are the same.The differences between the financial accounts and the management accounts because arise because the data is analysed differently.
故选B.
ACCA F3第四章是同学们开始接触财务会计的第一章，俗话说万事开头难，很多同学在刚开始接触这部分内容的时候会有很多困惑和混淆，那么我们在这里总结一下同学们最常问到的几个问题，来让我们看看同学们经常产生疑问的知识点有哪些。
希望看这篇文章的同学也可以从别人的错误中有所收获；要记住成功的方法有千万种，但是失败的原因不外乎那几个，失败的经验要远比成功的心得重要。
说明：所有涉及的知识点的章节都以BPP教材的章节编号为准。
题号：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)
学生疑问：Sales day book包含哪些内容？
知识点：CHAPTER 4//Sources,records and books of prime entry的4.3 Sales and purchase day books.
3.1 The sales day book
The sales day book is the book of prime entry for credit sales.
Sales day book记录的是所有credit sales，所以题目中的:
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，应该分别记录到sales day book当中，至于Sold$45 of goods for cash.这一项是现金销售不能计入sales day book。
至于第二项记录$80而未计算折扣的原因是根据权责发生制，需按$80记录收入。
题号：4.2
题干接上题4.1
4.2 What is the total of the purchases day book?
A$880
B$823
C$1,033
D$958(2 marks)
疑问：purchase day book包含哪些内容？
知识点：CHAPTER 4//Sources,records and books of prime entry的4.3 Sales and purchase day books.
The purchase day book is the book of prime entry for credit purchases.
所以要记录的部分包括的是所有赊购的部分，根据题目中：
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.
这三项满足条件，其中根据权责发生制，对于第一个trade discount要减去获得的折扣，所以380×85%=323。
题号：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（现金销售）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)
学生疑问：整道题都不太理解。
知识点：CHAPTER 4//Sources,records and books of prime entry
总收入=现金收入+赊销收入=85,000=5,000+80,000，只有赊销收入（sales on credit,80,000）才会产生“应收账款”。并且，应收账款为贷方科目。
题号：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)
学生疑问：returns inwards是采购退货，所以采购是20,000-2,000=18,000;销售是40,000-4,000=36,000.所以利润是36,000-18,000=18,000.为什么不对。
知识点：CHAPTER 4//Sources,records and books of prime entry的4.3 Sales and purchase day books.
这道题考察的相关知识点是日记账的相关知识，在书上CH4，那么我们先来看看题目：以下的汇总出现在2008年3月份的各日记账中；然后下面四个日记账分别是销售日记账，购货日记账，return inwards就是销售退回日记账，也就是销货退回不是采购退回；return outwards是采购退货，可以理解是向外退回那肯定是把采购的货物才是向企业外退货，所以两个不要搞反。
区别在书上在P51页，再好好看看理解一下，那么这道题中销售额就是$40,000-2,000=$38,000，采购额就是$20,000-4,000=$16,000，由于库存前后相等所以这里不考虑库存；最后计算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)
学生疑问：2为什么是错的
知识点：CHAPTER 4//Sources,records and books of prime entry的4.3 Sales and purchase day books.
这道题考察的知识点依然是日记账的相关知识，参考书CH4，题目中问下列叙述的正确与否
1现金购买必须计入购买日记账，我们说这条是不对的，因为purchase day book记录的是收到的invoices，也就是说都是未付款的赊购才进入purchase day book，现金购买计入的是cash day book。
3.2 The purchase day book
Abusiness also keeps a record in the purchase day book of all the invoices it receives.
The purchase day book is the book of prime entry for credit purchases.
2销售日记账用来保存从供货商那里收到的invoice，这也是不对的，书上P49页很明确的告诉我们，销售日记账保存的是发给消费者的发票而不是从供货商那里收到的发票。
2销售日记账用来保存从供货商那里收到的invoice，这也是不对的，书上P49页很明确的告诉我们，销售日记账保存的是发给消费者的发票而不是从供货商那里收到的发票。
3.1 The sales day book
The sales day book is the booke of prime entry for credit sales.
The sales day book is used to keep a list of all invoices sent out to customers each day.An extract from a sales day book might look like this.
电子版的也很适合在地铁上查阅：电子版ACCA备考资料
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