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。
C Preparation of reports
这里主要涉及到一些财务分析，财务管理方面的内容，没有特别典型的题目，个人觉得掌握的内容建立在以往财务管理及绩效评价的基础上，应该是可以的。
一些基本的公式：
Financial ratios: margin, return on assets, interest cover, dividend cover
Debt to equity ratios
Liquidity ratios: quick ratios, current ratios
Asset ratios: operating asset turnover, working capital turnover
Per share: earnings per share, dividends per share, net assets per share
掌握公式，理解内容，学会用来做评价与分析
D Environmental, international and current issues
关于environment report的大致思路：
TO：
FROM：
DATE：
Introduction: purpose
Current: requirement: voluntary; guideline/codes
根据案例可以联想到的point: public interest, stakeholder, sustainable performance, reputation, government, external awards, infringement of law, strategy issue, risk, corporate government, ethics, compliance
IAS37, provision,
IAS1, disclosure
International:主要关于IFRS与local的不同，相关法规在后面会提到
current issues：一般为最后一题，如果没有考官文章，会比较难写，我是放弃的
E．Accounting standards
1、我把德勤的掌中宝06版的打了出来，觉得挺好的，可以去德勤的IASPLUS看看有没有更新的,多看看，重要的要背
2、把每个案例及对应准则整理出来，会发现规律的
基本整理：我把我当时关注到的准则打*号
IFRS1  First adoption of IFRS：这个准则在刚转换那年都考到很多
*IFRS2  Share-based payment
*IFRS3  Business Combination
IFRS4  Insurance contracts
**IFRS5  Non-current assets held for sale and discontinued operating
  IFRS6  Exploration for and evaluation of mineral resource
*IFRS7  Financial instruments: disclosure
*IAS1  Presentation of Financial statements
*IAS2  Inventories
*IAS7  Cash flow statements
*IAS8  Accounting policies, change in accounting estimates and errors
*IAS10  Events after the balance sheet date
*IAS11  Construction contracts
**IAS12  Income taxes
IAS14  Segment reporting
**IAS16  Property, Plant& Equipment
**IAS17  Leases
**IAS18  Revenue
**IAS19  Employee benefits
*IAS20  Accounting for government grants and disclosure of government assistance
**IAS21  The effects of changes in foreign exchange rates
*IAS23  Borrowing cost
**IAS24  Related party disclosures
  IAS26  Accounting and reporting by retirement benefit plans
*IAS27  Consolidated and separate financial statements
*IAS28  Investments in associates
  IAS29  Financial reporting in hyperinflationary economies
  IAS30  Disclosure in financial statements of banks and similar institutions
*IAS31  Interests in joint ventures
**IAS32  Financial instruments: disclosure and presentation
*IAS33  Earning per share
IAS34  Interim financial reporting
**IAS36  Impairment of assets
**IAS37  Provisions, contingent liabilities and contingent assets
*IAS38  Intangible assets
**IAS39  Financial instruments: recognition and measurement
*IAS40  Investment property
IAS41  Agriculture
　　有几点：一道题会考到好几个准则；不关注不代表不了解，不要放弃任何一个准则，起码要看过；准则题也会有计算，按自己对准则的理解去计算；一些常规的表达要会背。
　　每天带上一门的书与讲义，摇摇晃晃的挤地铁，再挤电梯，一门一门KEY着，有同事路过总会惊讶的说，咦，你怎么还在写这个啊？
　　周围的每一个没有过CPA的人都在看书，特投入，特安静，除了我，鱼对我说，我觉得你还沉浸在ACCA过了的喜悦中，我说不是。我在打这些的时候，倒是充满了回忆知识的痛苦呵呵，走上ACCA的路只是一个契机，这个契机给了我很多，也让我失去了很多，我想当青春背上一个重担时，脚步难免踯躅，只是在结束的那一刻，我总想留下些什么，给自己的这段路做个交代。

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