香港會(huì)計(jì)課程的作業(yè)習(xí)題中大多不會(huì)直接考察知識(shí)點(diǎn)問(wèn)答，但是題目中卻默認(rèn)了學(xué)生應(yīng)該對(duì)各種概念都了解。因此，在做習(xí)題前，各位同學(xué)需要把知識(shí)點(diǎn)復(fù)習(xí)到位。下面我們分享一些關(guān)鍵知識(shí)點(diǎn)，同時(shí)分享幾個(gè)CpA考試題，感興趣的同學(xué)可以練習(xí)~

一、知識(shí)要點(diǎn)

1.基本假設(shè)

會(huì)計(jì)學(xué)的基本假設(shè)包括貨幣計(jì)量假設(shè)、實(shí)體假設(shè)、會(huì)計(jì)期間假設(shè)和持續(xù)經(jīng)營(yíng)假設(shè)。貨幣計(jì)量假設(shè)指出所有會(huì)計(jì)信息必須以貨幣單位進(jìn)行度量;實(shí)體假設(shè)指出企業(yè)和業(yè)主是分開(kāi)的，企業(yè)的財(cái)務(wù)狀況和業(yè)主的財(cái)務(wù)狀況是分開(kāi)考慮的;會(huì)計(jì)期間假設(shè)指出企業(yè)的財(cái)務(wù)信息應(yīng)該根據(jù)一定的時(shí)間段進(jìn)行報(bào)告;持續(xù)經(jīng)營(yíng)假設(shè)指出企業(yè)將會(huì)持續(xù)經(jīng)營(yíng)下去。

2.會(huì)計(jì)準(zhǔn)則

會(huì)計(jì)準(zhǔn)則是一套規(guī)定會(huì)計(jì)信息記錄和報(bào)告的規(guī)則和原則。它們確保財(cái)務(wù)信息的準(zhǔn)確性、可比性和可靠性。國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASB)發(fā)布的國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則(IFRS)是全球通用的會(huì)計(jì)準(zhǔn)則。

3.會(huì)計(jì)方程式

會(huì)計(jì)方程式是會(huì)計(jì)中的基本公式，它表達(dá)了資產(chǎn)等于負(fù)債加所有者權(quán)益的關(guān)系。即：資產(chǎn)=負(fù)債+所有者權(quán)益。

4.會(huì)計(jì)周期

會(huì)計(jì)周期是指企業(yè)在一定時(shí)間范圍內(nèi)編制財(cái)務(wù)報(bào)表的時(shí)間間隔。常見(jiàn)的會(huì)計(jì)周期包括年度、季度和月度。

5.會(huì)計(jì)報(bào)表

會(huì)計(jì)報(bào)表是企業(yè)按照一定格式編制的反映企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量的報(bào)告。常見(jiàn)的會(huì)計(jì)報(bào)表包括資產(chǎn)負(fù)債表、利潤(rùn)表和現(xiàn)金流量表。

6.資產(chǎn)負(fù)債表

資產(chǎn)負(fù)債表是反映企業(yè)在特定日期的資產(chǎn)、負(fù)債和所有者權(quán)益的報(bào)表。它展示了企業(yè)的財(cái)務(wù)狀況，即企業(yè)擁有的資源和對(duì)外欠款的情況。

7.利潤(rùn)表

利潤(rùn)表是反映企業(yè)在一定期間內(nèi)的收入、費(fèi)用和凈利潤(rùn)的報(bào)表。它展示了企業(yè)的經(jīng)營(yíng)成果，即企業(yè)在特定期間內(nèi)實(shí)現(xiàn)的盈利情況。

8.現(xiàn)金流量表

現(xiàn)金流量表是反映企業(yè)在一定期間內(nèi)現(xiàn)金流入和流出情況的報(bào)表，展示企業(yè)的現(xiàn)金流量狀況——企業(yè)通過(guò)經(jīng)營(yíng)、投資和籌資活動(dòng)產(chǎn)生的現(xiàn)金流量。

9.會(huì)計(jì)政策

會(huì)計(jì)政策是企業(yè)在編制財(cái)務(wù)報(bào)表時(shí)選擇的計(jì)量、識(shí)別和報(bào)告財(cái)務(wù)信息的方法和原則。會(huì)計(jì)政策的選擇會(huì)影響財(cái)務(wù)報(bào)表的準(zhǔn)確性和可比性。

二、CpA考試題

1. Identify which of the following is NOT an advantage of using an expert system.

A.It provides a cost-effective alternative to human experts.

B.It provides suggestions on how a decision should be made from simple to complex levels.

C.It improves the performance of an organisation by maintaining information and controls

over the firm's knowledge.

D.It processes every transaction in the same way for the same type of transaction reg

2.State the best term in the following statement to make it correct."_____________ is an integrated set of tools,technologies and programme products that are used to collect,integrate,analyse and make data available."

A. Big data system

B.Business intelligence system

C.Data mining system

D.Data warehouse system

3.Compute the direct labour actual rate per hour for the year just ended.

A.HK$50.

B.HK$55.

C.HK$60.

D.HK$65.

4.State which of the following measures of central tendency is (are) most affected by including

rare but very large positive/negative values.

A.Mean.

B.Median.

C.Mode.

D.All of the above are correct.

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