/download/part1/1.1/kaoguan/ ÏÂÔØ / / Part 1 / / F3 / / ¿¼¹ÙÎÄÕ zh-cn <a href='http://www.52acca.com' target='_blank'>Power by ACCAѧϰÍø</a> webmaster@52acca.com /html/768.html Dealing with debtors b y Graham Holt 14 Oct 2005 This article sets out the accounting treatment for the impairment of trade receivables/debtors. The provision for bad debts is now, in effect, governed by IAS 39, Financial Instruments: Recognition an 2007-04-28 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/756.html Experience transfer by student accountant 27 Feb 2007 Download the article Experience transfer (PDF) 2007-04-27 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/755.html Practical support by student accountant 02 Apr 2007 A key component of the new ACCA Qualification continues to be the practical experience requirements (PER). Historically, whenever ACCA has introduced changes to its professional qualification, it h 2007-04-27 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/754.html Practical support by student accountant 02 Apr 2007 A key component of the new ACCA Qualification continues to be the practical experience requirements (PER). Historically, whenever ACCA has introduced changes to its professional qualification, it h 2007-04-27 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/753.html How to approach performance appraisal questions by Steve Scott 28 Apr 2004 Performance appraisal is an important topic in Paper 2.5, Financial Reporting. It has been the subject of many past examination questions and will continue to be examined on 2007-04-27 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/752.html Getting the balance right by Neil Stein 12 Jan 2004 In the first two articles in this series (June/July 2003 and August 2003) on company financial statements, we looked at the published profit and loss account/income statement and the additional sta 2007-04-27 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/751.html Working in partnership by Ronnie Patton 28 Jul 2003 Comparison of sole trader accounts and partnership accounts A key similarity between a sole trader and a partnership is that they are both unincorporated business forms. While the business entity c 2007-04-27 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/750.html Suspense accounts and error correction by Neil Stein 25 Jul 2003 Suspense accounts and error correction are popular topics for examiners because they test understanding of bookkeeping principles so well. A suspense account is a temporary resting pla 2007-04-27 ¿¼¹ÙÎÄÕ ÖÈÃû ACCAѧϰÍø /html/749.html Reporting performance by Neil Stein 30 Apr 2003 In the April 2003 issue of student accountant, the article Company financial statements dealt with the profit and loss account / income statement. This article looks at the other elements of financial 2007-04-27 ¿¼¹ÙÎÄÕ ÖÈÃû ACCAѧϰÍø /html/748.html Company financial statements by Neil Stein 25 Apr 2003 Any candidate taking Paper 1.1, Preparing Financial Statements or CAT Paper C1, Drafting Financial Statements should be ready for a question on the preparation of company financial statements. C 2007-04-27 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/747.html FRS 3 'Reporting Financial Performance' by Philip Dunn 03 Sep 2002 The syllabus for Paper C1, Drafting Financial Statements, includes Generally accepted accounting principles and concepts: application of accounting standards and legislation to the p 2007-04-27 ¿¼¹ÙÎÄÕ ÖÈÃû ACCAѧϰÍø /html/746.html FRS 18 'Accounting policies' by Paul Robins 17 Oct 2001 FRS 18 Accounting policies was published in December 2000 and is examinable for the first time from the December 2001 examination sitting. The FRS sets out the principles to be followed in sele 2007-04-27 ¿¼¹ÙÎÄÕ ÖÈÃû ACCAѧϰÍø /html/739.html by Paul Robins 01 Sep 1999 This month's article deals with Financial Reporting Standard (FRS) 15, Tangible fixed assets. FRS 15 was issued on 15th February 1999 and is specifically examinable at the December 1999 diet for the first time. The new sta 2007-04-26 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø /html/738.html IAS 10, Events after the balance sheet date by Neil D Stein 01 Aug 1999 The International Accounting Standards Committee (IASC) issued a revised IAS 10, Events After the Balance Sheet Date, in May 1999. The original IAS 10 dealt with contingencies a 2007-04-26 ¿¼¹ÙÎÄÕ ÏãÃú ACCAѧϰÍø