2022年ACCA考試FR知識(shí)點(diǎn)匯總！快收藏！

來源：東奧會(huì)計(jì)在線責(zé)編：孫茜2022-01-04 10:49:51

APM

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ACCA考試FR知識(shí)點(diǎn)速記目錄

課程名稱（英）	課程名稱（中）	詳情
Initial measurement of intangible asset	無形資產(chǎn)初始計(jì)量	知識(shí)點(diǎn)詳解>>>
Internally generated intangible asset	內(nèi)部產(chǎn)生的無形資產(chǎn)	知識(shí)點(diǎn)詳解>>>
Initial measurement-at cost	租賃的期初計(jì)量	知識(shí)點(diǎn)詳解>>>
Subsequent measurement-cost model	租賃后期計(jì)量-成本模式	知識(shí)點(diǎn)詳解>>>
Present value	現(xiàn)值	知識(shí)點(diǎn)詳解>>>
Amortised model	攤余成本模型	知識(shí)點(diǎn)詳解>>>
Initial measurement-at cost	租賃的期初計(jì)量	知識(shí)點(diǎn)詳解>>>
Subsequent measurement-cost model	租賃后期計(jì)量-成本模式	知識(shí)點(diǎn)詳解>>>
Subsequent measurement-fair value model	租賃后期計(jì)量-公允價(jià)值模式	知識(shí)點(diǎn)詳解>>>
Objective of financial reporting	財(cái)務(wù)報(bào)告目標(biāo)	知識(shí)點(diǎn)詳解>>>
Subsequent measurement-revaluation model	租賃后期計(jì)量-重估模型	知識(shí)點(diǎn)詳解>>>
Present value	現(xiàn)值	知識(shí)點(diǎn)詳解>>>
Amortised model	攤余成本模型	知識(shí)點(diǎn)詳解>>>
Presentation	租賃資產(chǎn)列報(bào)	知識(shí)點(diǎn)詳解>>>
Qualitative characteristics of useful financial information	財(cái)務(wù)信息質(zhì)量特征	知識(shí)點(diǎn)詳解>>>
Sales and leaseback -Transfer of the asset is a sale	銷售租回-銷售	知識(shí)點(diǎn)詳解>>>
Sales and leaseback-Transfer of the asset is not a sale	銷售租回-非銷售	知識(shí)點(diǎn)詳解>>>
Recognition	確認(rèn)	知識(shí)點(diǎn)詳解>>>
Definition of financial instrument	金融工具定義	知識(shí)點(diǎn)詳解>>>
Derecognition	終止確認(rèn)	知識(shí)點(diǎn)詳解>>>
Initial measurement-at cost	租賃的期初計(jì)量	知識(shí)點(diǎn)詳解>>>
Measurement	成本計(jì)量	知識(shí)點(diǎn)詳解>>>
Convertible debentures	可轉(zhuǎn)債	知識(shí)點(diǎn)詳解>>>
The purpose of Conceptual Framework	概念性框架的目的	知識(shí)點(diǎn)詳解>>>
Advantages of Conceptual Framework	概念性框架的優(yōu)勢(shì)	知識(shí)點(diǎn)詳解>>>
Share options	股票期權(quán)	知識(shí)點(diǎn)詳解>>>
Advantages-EPS	每股收益的優(yōu)勢(shì)	知識(shí)點(diǎn)詳解>>>
Disadvantages-EPS	每股收益的劣勢(shì)	知識(shí)點(diǎn)詳解>>>
Definition of Events after the reporting period	期后事項(xiàng)定義	知識(shí)點(diǎn)詳解>>>
Adjusting events	調(diào)整事項(xiàng)	知識(shí)點(diǎn)詳解>>>
Non-adjusting events	非調(diào)整事項(xiàng)	知識(shí)點(diǎn)詳解>>>
Accounting policies	會(huì)計(jì)政策	知識(shí)點(diǎn)詳解>>>
Changes in accounting policy	會(huì)計(jì)政策變更	知識(shí)點(diǎn)詳解>>>
Account for changes in accounting policies	會(huì)計(jì)政策變更處理	知識(shí)點(diǎn)詳解>>>
Accounting estimates	會(huì)計(jì)估計(jì)	知識(shí)點(diǎn)詳解>>>
Accounting for changes in accounting estimates	會(huì)計(jì)估計(jì)變更	知識(shí)點(diǎn)詳解>>>
Errors	差錯(cuò)	知識(shí)點(diǎn)詳解>>>
Accounting for errors	差錯(cuò)的計(jì)量	知識(shí)點(diǎn)詳解>>>
Non-current assets held for sale/disposal group	持有待售資產(chǎn)	知識(shí)點(diǎn)詳解>>>
Recognition of Non-current assets held for sale/disposal group	持有待售資產(chǎn)確認(rèn)	知識(shí)點(diǎn)詳解>>>
Subsequent measurement of Non-current assets held for sale/disposal group	持有待售資產(chǎn)后續(xù)計(jì)量	知識(shí)點(diǎn)詳解>>>
Presentation of Non-current assets held for sale/disposal group	持有待售資產(chǎn)后續(xù)列報(bào)	知識(shí)點(diǎn)詳解>>>
Discontinued operations	終止經(jīng)營(yíng)	知識(shí)點(diǎn)詳解>>>
Recognition of Inventory	存貨的確認(rèn)	知識(shí)點(diǎn)詳解>>>
Initial measurement of Inventory	存貨的初始計(jì)量	知識(shí)點(diǎn)詳解>>>
Subsequent measurement of Inventory	存貨的后續(xù)計(jì)量	知識(shí)點(diǎn)詳解>>>
Definition of Agriculturey	農(nóng)業(yè)定義	知識(shí)點(diǎn)詳解>>>
Recognition of IAS 41	IAS 41的確認(rèn)	知識(shí)點(diǎn)詳解>>>
Scope of IAS 41	IAS 41的計(jì)量范圍	知識(shí)點(diǎn)詳解>>>
Measurement of IAS 41	IAS 41的計(jì)量	知識(shí)點(diǎn)詳解>>>
Definition of Provisions	預(yù)計(jì)負(fù)債的定義	知識(shí)點(diǎn)詳解>>>
Recognition of Provisions	預(yù)計(jì)負(fù)債的確認(rèn)	知識(shí)點(diǎn)詳解>>>
Definition of Current tax	當(dāng)期所得稅的定義	知識(shí)點(diǎn)詳解>>>
Recognition of property, plant and equipment	房產(chǎn)、廠房、設(shè)備的確認(rèn)	知識(shí)點(diǎn)詳解>>>
Definition of Property, plant and equipment	房產(chǎn)、廠房、設(shè)備的定義	知識(shí)點(diǎn)詳解>>>
Definition of Contingent asset	或有資產(chǎn)的定義	知識(shí)點(diǎn)詳解>>>
Recognition of Contingent asset	或有資產(chǎn)的確認(rèn)	知識(shí)點(diǎn)詳解>>>
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