Financial reporting（財(cái)務(wù)報(bào)告）是什么_2022年ACCA考試FA知識點(diǎn)
自棄者扶不起，自強(qiáng)者擊不倒。ACCA考試科目比較多，分F階段和P階段，備考的過程中一定要熟練掌握各科目知識要點(diǎn)，今天東奧小編為大家整理了FA科目知識點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Financial reporting-財(cái)務(wù)報(bào)告
【知識點(diǎn)】
Financial reporting-財(cái)務(wù)報(bào)告
Financial reporting-財(cái)務(wù)報(bào)告
A way of recording, analyzing and summarizing financial data.
Recording---Daybook
Analyzing---General ledger and subsidiary ledger
Summarizing---Financial statements(FS)
1. Statement of Financial Position 資產(chǎn)負(fù)債表
This financial statement lists the assets and liabilities of a business at a point in time. It is a snapshot of the company’s position as at a point of time.
2. Statement of Profit or Loss and Other Comprehensive Income損益及其它綜合性收益報(bào)表
This statement is a summary of the income and expenditure of the business for a period of time.
3. Statement of Changes in Equity 所有者權(quán)益變動表
This statement links the statements of comprehensive income and financial position.
4. Statement of Cash Flow 現(xiàn)金流量表
The statement of cash flow reports the cash generation and cash absorption for a “PERIOD OF TIME”.
每一個(gè)成功者都有一個(gè)開始。勇于開始，才能找到成功的路。以上就是東奧小編為大家整理的FA科目考試知識點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭取順利上岸。
注：以上來自東奧教研團(tuán)隊(duì)
(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
相關(guān)文章
津公網(wǎng)安備12010202000755號