Financial reporting（財(cái)務(wù)報(bào)告）是什么_2022年ACCA考試FA知識(shí)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(guò)程中一定要熟練掌握各科目知識(shí)要點(diǎn)，今天東奧小編為大家整理了FA科目知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Financial reporting-財(cái)務(wù)報(bào)告
【知識(shí)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(dòng)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(kāi)始。勇于開(kāi)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(shí)點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來(lái)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(zhēng)取順利上岸。
注：以上來(lái)自東奧教研團(tuán)隊(duì)
(本文為東奧會(huì)計(jì)在線(xiàn)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)
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