2012年ACCA考试《F3财务会计》讲义辅导(2)

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　　☆Financial Statements include:

　　- a statement of financial position at the end of the period

　　- a statement of comprehensive income for the period

　　- a statement of changes in equity for the period

　　- statement of cash flows for the period

　　- notes, comprising a summary of accounting policies and other explanatory notes

　　The statement of financial position:

　　Statement of Financial Position: showing the financial position of a business at a point of time.

　　The Vertical format of the SFP: (Statement of Financial Position as at 31 December 2007)

　　●The top half of the balance sheet shows the assets of the business.

　　●The bottom half of the balance sheet shows the capital and liabilities of the business.

　　A Statement of financial position at the end of the period (Balance Sheet):

　　W Xang

　　Balance Sheet as at December 31 20X6

　　The horizontal format of the SFP: (Statement of Financial Position as at 31 December 2007)

　　●The left half of the balance sheet shows the assets of the business.

　　●The right half of the balance sheet shows the capital and liabilities of the business.

　　W Xang

　　Statement of Financial Position as at 31 December 20x6

	$	$		$	$
Non-current assets			Non-current liabilities		1,000
Motor van		2,400	Trade payable		1,700
		2,400	Total liabilities		2,700
			Capital account
Current assets			Balance at 1 January 20X6	4,200
Inventory	2,390		Add net profit for year	3,450
Trade receivables	1,680		Increase in capital	1,000
Cash at bank	1,704			8,650
Cash in hand	56		Less: Drawing for year	-2,960
Total current assets		5,990			5,690
Total assets		8,390	Total capital and liabilities		8,390