Accounting+self+study


 * CPA**


 * CPA**

The US CPA The US CPA view for free

accounting Coach Nonprofit Accounting CPA Guide for reports for NFPA GUIDE TO UNDERSTANDING THE FINANCIAL REPORTS OF NOT-FOR-PROFIT ENTITIES

@http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=114579 PAYG Installment @FBT detail = = 2015 sma cost activity exam

Excel Functions =Hurdle: business planning ration, forecast, budget=

Import Wholesale company costing and documents. FOB. Import Wholesale Company and reconcillaion

depreciation Reducing balance depreciation (diminishing value) Prepayment Journal Entry recognize revenue Improve process

=Inventory reorder point=

Entry for Purchase Returns

Inventory

Safety stock

Overhead expense

=@financial ratios=

=http://wps.pearsoned.co.uk/ema_uk_he_kot**hari_finacc_1/49/12555/3214261.cw/index.html****Financial Accounting and reporting**= =**Pty or sole trader 新开公司**= = = Cash vs Accrual accounting

=**UBAIDU U PAN http://pan.baidu.com/disk/home#dir/path=%2F**= CPA StudyCategory Archives: Certificate Conquered CPA Aus Finished

CPA short question @https://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=556443 ourstep cpa discussion @https://oursteps.co/bbs/portal.php?mod=viewlist&catid=133&page=48

Software Capitalisation ===[|Software capitalisation - Chartered Accountants] ===  https://www.charteredaccountants.com.au/.../Business%20Guidance%20... Computer cost under$300 ---expense otherwise -assset(need to be depreciated) @https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Deductions-for-specific-industries-and-occupations/IT-professionals---claiming-work-related-expenses/?page=21
 * [|Cached]

Software capitalisation occurs when some of the costs of internal software ... Australian Accounting Standards specify that an intangible asset shall be ... @http://www.cpareviewforfree.com/exams.cfm?name=browse Interest expense

CPA115 Financial Reporting (1/3)-Good note
@http://translate.google.com.au/translate?hl=en&sl=zh-CN&u=http://aying0122.wordpress.com/2011/01/18/cpa115-financial-reporting-13/&prev=/search%3Fq%3Dfinancial%2Baccounting%2Breporting%25E5%25A5%25BD%25E8%2580%2583%25E5%2590%2597%26client%3Dsafari%26hl%3Den%26biw%3D1024%26bih%3D648

==**Financial Reporting Question and answerPREPARING SIMPLE CONSOLIDATED FINANCIAL STATEMENTS **==
 *  PREPARING A GROUP STATEMENT OF FINANCIAL POSITION **


 * consolitation youtube **
 * Advanced Accounting Consolidation with Non-Controlling Interest **


 * Consolidation with Intra Entity Transactions - Ch 5 Comprehensive Problem **


 *  [|Bruce Marshall] advanced accounting video lecture Advanced Accounting Ch 3 PPT Video Lecture **


 * Year-end closing procedures for General Ledger in Microsoft Dynamics GP **

Month end closing tasks

deferrals and accruls lecture The closing process bruce Marshall all accounting videos fundation accounting

Intercompany Eliminations Explained

Intangible asset Consolidation inventory journal entry - eliminate inter company inventory transfer (intra sales ) profit

[|Tax return]

ATO depreciation 2014 $1000 @https://www.ato.gov.au/General/New-legislation/In-detail/Other-topics/Repeal-of-MRRT-and-related-measures/Instant-asset-write-off-and-simplified-depreciation/

change in accounting estimate @http://pakaccountants.com/change-in-depreciation-method/ What exactly is ‘other comprehensive income’? 会计资讯 试听课 enOpen course

cpa practice question

Accrued expense

Asset Turnover ratio Ranking by industry http://csimarket.com/screening/index.php?s=at&pageF=2&fis=#tablecomp manufacture: asset turnover: 0.9---Low Operating profit : 24%high http://csimarket.com/screening/index.php?s=at&pageF=2&fis=#tablecomp

The Big Bang theory the big bang theory online @http://v.hudou.com/Detail-1012216.html [] @http://www.parkmv.com/index.php?app=forum&act=threadview&tid=110938

美剧online@http://watchseries.eu/ TV online include 60minuets@http://bitwhich.com/watch-tv-online/

Every body loves Raymond @http://www.yyets.com/resource/10067/ The middle The middle @http://www.tw116.com/vod-play-id-55188-sid-0-pid-23.html 左右不逢源@http://www.tt27.tv/om/29325/play_2_1.html @http://www.tt27.tv/om/29325/ @http://zhidao.baidu.com/link?url=ngwOBur4nxpFwJZn87Lz43vro-eYkYpC1Zy3TbC1k2sPi1-SEca32rp9BiBmt02WVJNR7e2mgLfJtvJ-T2jngHl_lB8iM54lMabTqEQynPu

@http://www.repian.com/film13/31184/31184_1_10.html 如何看美剧@http://meijufans.com/?p=860 Ican美剧@http://42.121.117.9/atRec/tvselection.jsp xiaoer TV@http://xiaoer.tv/teleplay/us/?Malcolm-In-The-Middle,S5E4.html FAR practice Questions [] @http://uploaded.net/file/xq8b03x5/FAR.part01.rar Becker CPA Exam Review 2014 – Financial Accounting and Reporting (FAR)

Change Dep'n method is under IAS16 which is the same as Plant, not IAS8, it is prospectively, not retrospectively because it is extimate.@http://pakaccountants.com/change-in-depreciation-method-a-change-in-policy-or-estimate/ Interest Expense

递延tax资产 负债 @递延tax Deferred tax liability accounting tax is higher @http://bbs.pinggu.org/thread-467463-1-1.html

@http://wenku.baidu.com/link?url=wDxOR62y7s-wozO7-T9eeB8HB_1WGLHNfSJFh1rVTKD85ZDQWfJTNDPXrSwYI7D_WdYoOPSjvGE2tP2s1u9-jnGLTNm_BSDZNi2oBGetAHK

@http://www.cpaaustralia.com.au/cpd/ias-12-income-taxes.pdf

Tax base @http://www.youtube.com/watch?v=RfQ2PMncQWo

税基是据以计算应纳税额的基数. 包括实物量和价值量两类. 前者如土地的亩数、房屋的间数、车船的辆数及吨位数等. 后者如商品的销售收入金额及个人及企业的所得额等. 税基是计税依据之一. 在税率未变情况下，扩大税基会增加税额，缩小税基会减少税额.

http://bbs.esnai.com/thread-4624085-1-1.html =Deferred tax = @http://en.m.wikipedia.org/wiki/Deferred_tax @http://wenku.baidu.com/link?url=11Mnnp_Z6h1GF28J8taPDYbUa3GagxctIE9W1TB8lG-AQSUzsjuuolcN9R8HJKK-sq2iByxRXhAwe9Vfq_zMkT8XF2N35qRv_YyxzMF9RWa Deferred tax liability

deferred tax asset

Deferred tax asset and deferred tax liability are as non current @http://www.ifrs.org/IFRS-for-SMEs/Documents/32_IncomeTax_version2011_01.ppt

transfer to retained earnings of the difference in depreciation arising from a revaluation Methods of adjusting accumulated depreciation at the date of revaluation

Disposals account ---asset. @http://zhidao.baidu.com/question/623577208178223124.html

Supper cutoff date @https://www.ato.gov.au/Business/Employers/Payments-and-reporting/Superannuation-payments/
===[|What is //provision// for income //] === LED Downlight 又名LED聚光灯

Translation foreign currency@https://www.inkling.com/read/international-financial-management/chapter-10/translation-methods

foreign currency translation @http://www.aasb.gov.au/admin/file/content102/c3/AAS20A_12-87.pdf ===[|Foreign Currency Translation - Australian Accounting Standards Board] ===

Foreign exchange 习题 @http://wenku.baidu.com/view/54faea42f7ec4afe04a1df48.html

<span style="background-color: rgba(255,255,255,0); text-decoration: none;">Cashflow@http://dept.harpercollege.edu/tutoring/documents/ACC101-Chapter12new_000.pdf

<span style="background-color: rgba(255,255,255,0);">www.aasb.gov.au/admin/file/content102/c3/AAS20A_12-87.pdf

<span style="background-color: rgba(255,255,255,0);">Translation <span class="st" style="background-color: rgba(255,255,255,0);"> of <span style="background-color: rgba(255,255,255,0);">Foreign <span class="st" style="background-color: rgba(255,255,255,0);"> Currency Financial Statements ....... 14-25. Criteria for ..... <span style="background-color: rgba(255,255,255,0);">asset <span class="st" style="background-color: rgba(255,255,255,0);">has been <span style="background-color: rgba(255,255,255,0);">revalued <span class="st" style="background-color: rgba(255,255,255,0);"> is the exchange <span style="background-color: rgba(255,255,255,0);">rate <span class="st" style="background-color: rgba(255,255,255,0);"> current at the date of <span style="background-color: rgba(255,255,255,0);">revaluation <span class="st" style="background-color: rgba(255,255,255,0);">.

Consolidated group statement --unrealised profit & COGS @http://www.youtube.com/watch?v=veBV8sfXGbA Consolidated income statement ppt ---good 习题. @http://wenku.baidu.com/view/58b851a5680203d8ce2f248e.html 习题 http://wenku.baidu.com/view/58b851a5680203d8ce2f248e.html

<span style="background-color: rgba(255,255,255,0);">Consolidated Financial Statements. @http://accafia.blogspot.com.au/2013/04/consolidated-financial-statements.html
习题. @http://m.doc88.com/p-297580553083.html. 包括讲解 Goodwill

FR financial reporting

Consolidated income statement @http://www.youtube.com/watch?v=KknWUDcK5OI @http://opentuition.com/topic/consolidated-statement-of-profit-or-loss-and-other-comprehensive-income/

@http://opentuition.com/

<span class="st" style="background-color: #ffffff; color: #545454; font-family: arial,sans-serif; font-size: small;">Definition of //provision// for income //taxes//: The approximate amount that an individual or business taxpayer will owe in income //taxes// for a particular year.

<span class="st" style="background-color: #ffffff; color: #545454; font-family: arial,sans-serif; font-size: small;">P&L Consolidation. @http://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/F1/F1Nov11fmarticlepart2.pdf

=<span class="ask-title" style="background-color: rgba(255,255,255,0);">为什么合并财务报表固定资产清理时要作如下抵消@http://zhidao.baidu.com/link?url=I_weW_wDVYMVgj4YyygrGbY7p9oA1MMaaGJyCSVHOTOrkcvbjEh4tIk06rQkNuyAijhO-c6wLaBin5OiXB9_uq =

<span class="st" style="background-color: #ffffff; color: #545454; font-family: arial,sans-serif; font-size: small;">COGS. @http://www.microbase.com.au/acc_principles.html <span class="st" style="background-color: #ffffff; color: #545454; font-family: arial,sans-serif; font-size: small;">intra company inventory trading@http://wenku.baidu.com/view/e9524d1a6bd97f192279e959 <span class="st" style="background-color: #ffffff; color: #545454; font-family: arial,sans-serif; font-size: small;">intra company transaction elimination @http://www.cpanet.com/cpa_forum/forum_posts.asp?TID=20734

<span class="st" style="background-color: #ffffff; color: #545454; font-family: arial,sans-serif; font-size: small;">working capital turn over ratio @http://accountingexplained.com/financial/ratios/working-capital-turnover

= Tax return 2014 [] =

Individual tax return @http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=1091390&extra=page%3D3

@http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=1084264&extra=page%3D4 http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=1086252&extra=page%3D5

@https://www.ato.gov.au/Individuals/Lodging-your-tax-return/Lodge-online/

provision expense @http://en.m.wikipedia.org/wiki/Provision_(accounting). liability prepaid income ---liability @http://accounting-simplified.com/prepaid-income.html prepaid asset (rental prepaid). @http://www.accountingtools.com/prepaid-rent-accounting

|| 习题. @http://www.cfaspace.com/special/CFAL1_Reading28
 * <span style="background-color: rgba(255,255,255,0); display: block; text-align: center;">**financial analysis techniques****(Reading 28)**

ratio analysis. @http://www.prenhall.com/divisions/bp/app/cfl/RA/LiquidityRatios.html @http://financelearners.blogspot.com.au/2011/04/financial-leverage-ratio-analysis.html pearsond financial ratio.@http://wps.pearsoned.co.uk/ema_uk_he_kothari_finacc_1/49/12555/3214261.cw/index.html

@http://www.gleim.com/public/accounting/cma/CMA15-1_Updates_Part2-1_042511.pdf cpa practice cash flow@http://www.cpareviewforfree.com/exams.cfm?name=browse&cat=315

far question @http://www.another71.com/cpa-exam-forum/topic/far-question-statement-of-cash-flows

cashflow @http://www.cpaarmy.com/cpa-practice-exam-sample-test-far-financial-accounting-reporting/ = = = []-very good analysis =

@http://zhidao.baidu.com/link?url=cYjZLA_JUDvEDsB1HE41uqIz74roSLw5zPpCb_h5VgP5GIbqTTQSOGDREWb4_z9ZVznot_SsLlOzl6n9oA6SV_

= @Mark up VS Margin =

[] review forum

@http://educ.jmu.edu/~drakepp/principles/module2/fin_rat.pdf

<span style="background-color: rgba(255,255,255,0);">Accumulated depreciation doesn't affect the cash flow statement BUT depreciation and gain/loss on disposal do

https://au.answers.yahoo.com/question/index?qid=20061002182750AAo2j

Non cash item - cashflow @http://www.accountingbase.com/CashFlow2.html

CASH FLOW Cash Flow Budget

@Cash Flow

difference between a budget and a forecast?

sample of reporting div'd is in change of equity statement@http://www.iag.com.au/reportingcentre/2012/downloads/07-Financial%20Statements.pdf

Financial reporting

=**__Business Law__**=


 * __Management Accounting-ACCA Open University video__**

@Yahoo finance

考试 cpa

@Profit Margin for a Distributor Vs. a Manufacturer by Gail Sessoms

Inventory logistic Accounting process, interview, and selection criteria

Asset VS Expense

=<span style="color: #333333; font-family: 'Microsoft YaHei',SimHei,arial; font-size: 16px;"> creditor 与debtor搞不清楚? =

<span style="color: #333333; font-family: 'Microsoft YaHei',SimHei,arial; font-size: 16px;"> Inventory and non inventory 2006-11-28 16:02 lyk49 | <span class="classinfo f-simsun" style="font-family: 宋体;">分类： [|商业/理财] code format="line mt-10 q-content" <span style="color: #333333; font-family: arial,'courier new',courier,宋体,monospace; font-size: 14px;">字典上说creditor是债权人，debtor是债务人的意思吧？ 但是今天在bec高级书上的一篇讲accounting的文章中介绍: creditor(GB)or accounts payable(US)； debtor(GB)or accounts receivable(US)； 如果说creditor是债权人的意思，那么怎么会是accounts payable呢? 然后我看文章，好像它的意思就是creditor是借款的意思，请问明白人，到底怎么解释呢？ code

code format="line mt-10 q-supply-content" <span style="color: #333333; font-family: arial,'courier new',courier,宋体,monospace; font-size: 14px;">等等，债权人和债务人什么意思？债权人到底是欠钱的人还是指给把钱借给别人的人？

code

code format="answer-text mb-10" <span style="background-color: #ffffff; color: #333333; font-family: arial,'courier new',courier,宋体,monospace; font-size: 14px;">1、creditor是债权人，没错！

2、因为你向别人借款，而account payable是短期债务（例如透支或未给供货人的货款），所以在你的财务报表上显示为account payable. 意思是你因该归还债权人或供货人的款项.

creditor - you owe sb. money---AP debtor - sb. owe you money-AR

About FBT. @https://www.ato.gov.au/rates/fbt/

FBT ATO information How to pay FBT

FBT Rate

code <span style="background-color: rgba(255,255,255,0);">If a taxpayer's FBT liability last year was $3,000 or more, they will need to pay four quarterly instalments. > <span style="background-color: rgba(255,255,255,0);">Last modified: 17 Feb 2015QC 18846 code format="answer-text mb-10"
 * ==<span style="background-color: rgba(255,255,255,0);">Pay by instalments threshold ==

code <span style="background-color: rgba(255,255,255,0);"> 发表于 2006-10-5 09:56:37 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;"> <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">此文章由 cheers 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 cheers 所有！转贴必须注明作者、出处和本声明，并保持内容完整
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|5#] **
 * <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">FRINGE BENEFIT 就是你的雇主给你的非现金的利益, 比如免费用公司车, 免费停车, 公司掏钱出去旅游, 看电影, 吃饭等等都算FRINGE BENEFIT. FBT 你自己不用交, 这个TAX是IMPOSE ON EMPLOYER的.

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">当你本年度内从雇主那里得到这些好处超过$1000的时候, 你的PAYMENT SUMMARY里就会出现一个REPORTABLE FRINGE BENEFIT AMOUNT (RFBA), 这个金额=FRINGE BENEFIT*1.8692 (去年是1.9417), RFBA不影响你的个人所得税, 但是对MEDICARE LEVEY SURCHARGE, 还有其他的一些政府补贴会产生影响. ||

= Month end Accrual = **//Month//** end accrual Month End adjustment Prepaid expense@prepaid expense and adjustment @allowance for bad debt GST Tax Return

@BAS Preparation @GST 关于做代购的退税问题 Prepaid insurance and loan interest Credit Memo Cash Flow Excel @cash flow and budget Company tax return Inventory adjustment PAYG withholding Exchange rate variance Bank reconciliation outstanding balance What is FOB?

FOB is shipping method. If the invoice says FOB china, the buyer pays freight from the good on board of the boat, otherwise, no FOB, the buyer pays freight from the good leaving the factory. <span style="background-color: rgba(255,255,255,0);">FOB={{1-[ 退税率 /（1+ 增值税率 ）]} x 人民币含税价}/现汇买入价 <span style="background-color: rgba(255,255,255,0);">公式解析: <span style="background-color: rgba(255,255,255,0);">FOB=（人民币含税价- 退税收入 ）/ 现汇买入价 <span style="background-color: rgba(255,255,255,0);">其中：退税收入=人民币含税价×[退税率/（1+增值税率）]
 * <span class="op_dict_text1 c-gap-right"><span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">abbr. || <span class="op_dict_text2"><span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">Free on Board 船上交货价格，离岸价格. FOB  ||

DSO Day Sales Outstanding A measure of the average number of days that a company takes to collect revenue after a sale has been made. A low DSO number means that it takes a company fewer days to collect its accounts receivable. A high DSO number shows that a company is selling its product to customers on credit and taking longer to collect money. Read more: http://www.investopedia.com/terms/d/dso.asp#ixzz3ZK51n25y

Follow us: @Investopedia on Twitter <span style="background-color: #ffffff; color: #111111; font-family: gandhiserif-regular-webfont,Helvetica,Arial,Verdana,sans-serif; font-size: 17px;">Days sales outstanding is calculated as:

Accounts Receivable Turnover Ratio difference between ABN and ACN Prepayment Prepayment against purchase order and bill invoices Quickbooks prepayment PAYG Payroll TAX payg installment 扫盲 <span style="background-color: rgba(255,255,255,0);">这个payg installment 跟abn & gst 没关系．　根据你前一年收入，ato 需要你预交的. 如果你不想现在付，或是你预计今年的收入会有改变，你可以通知ato,做variate.

http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=114579 没有雇员也要交PAYG @税务知识大扫盲—GST及产权交易那些事 Workcover 足迹 Wash sell 股票 Family trust 👣足迹 Proforma