Financial reporting（財務(wù)報告）是什么_2023年ACCA考試FA知識點
清醒上進知進退，識趣理智明得失。ACCA每年有四個考季，分別在每年的3月份、6月份、9月份與12月份的第一個周一至周五。想要報名的同學需要在晚期報名截止前完成繳費，否則將無法參加考試。今天東奧小編為大家整理了FA科目Financial reporting（財務(wù)報告）知識點，正在備考的同學們來看看吧。
【內(nèi)容導航】
Financial reporting-財務(wù)報告
【知識點】
Financial reporting-財務(wù)報告
Financial reporting-財務(wù)報告
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”.
你堅持的東西，總有一天會反過來擁抱你。以上就是東奧小編為大家整理的FA科目考試知識點了，2023年ACCA考試時間已經(jīng)公布，準備報名的同學請盡快進入學習狀態(tài)，爭取一次通過。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
相關(guān)文章
津公網(wǎng)安備12010202000755號