高頓網(wǎng)校小編為各位ACCA學(xué)員整理了科目重點(diǎn)知識(shí)點(diǎn)輔導(dǎo)，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。         ☆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

 

$

$

Non – current assets

　

　

Motor Van

　

2,400

Current assets

　

　

Inventory

2,390

　

Trade receivables

1,840

　

Cash at bank

1,704

　

Cash in hand

56

　

　

　

5,990

Total assets

　

8,390

　

　

　

　

$

$

Capital account

　

　

Balance at 1 January 20X6

4,200

　

Add net profit for year

3,450

　

Increase in capital

1,000

　

　

8,650

　

Less: Drawing for year

（2,960）

　

　

　

5,690

　

　

　

Non – current liabilities

　

1,000

Current liabilities

　

　

Payable

　

1,700

Total

　

8,390

　　
        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