关于ACCA的考试COREPAPER内容的整理

Profit on disposal of shares: sale proceeds-net assets sold(一般为share capital+ premium +retained profit b/f+ 子公司profit*%)*dispose%-goodwill not written off(注意时间阶段)
Share of profit of associate:[profit for the period*associate%-intra group profit]*group share as associate
Minority interest: associate profit*MI+合并后的利润*MI
③合并现金流量表
Cash flow from operating activities
Profit before taxation
Adjustments for
    Interest
    Depreciation
    Exchange differences
    Profit on sale
    Share of profit in associate
    Loss on disposal等等
这边的调整，常规的大致有以上几种，还有些特殊的就要根据案例来看的。
Increase/decrease in inventories            -/+
Increase/decrease in trade receivables      -/+
Increase/decrease in trade payables         +/-
Cash generated from operations
Interest paid                               -
Income tax paid                             -
Contribution paid                           -
Net cash from operating activities
Cash flow from investing activities
Interest received
Dividend received
Purchase of subsidiary /disposal of subsidiary
Purchase of PPE /Proceeds of sale of PPE
Purchase of trade investments/corporate bonds/government securities
Net cash used in investing activities
Cash flows from financing activities
Dividends paid/to minority interest
Proceeds from exercise of option/long term borrowing
Issue of shares
Net cash from financing activities
Net Increase/decrease in cash and cash equivalents
Cash and cash equivalents at start of period
Cash and cash equivalents at end of period
这只是个大致的格式，比较有规律可寻
各个合并金额的计算我比较习惯用T字帐户，比较快，借贷方向注意不要记反了
④合并海外子公司报表
这里主要是汇率的折算，另会涉及对IFRS的调整
关于汇率的小整理：
Translation of balance sheet:
PPE/ Current assets/non-current liabilities/current liabilities      B/S rate
Share capital/share premium/retained earnings(pre acquisition) historic rate
retained earnings(post acquisition)                           average rate
Translation of income statement:                              average rate
对于合并的计算题，主要还是通过练习来掌握，合并题中会涉及到的准则如：IFRS3，IFRS5，IAS21等。另外会考些小分的准则作为文字题夹在题目中。