財務報表局限性是什么_2023年ACCA考試FR知識點
生活是一只你看不見的儲蓄罐，你投入的每一分努力都不會白費。同學們在備考acca期間需要嚴格執(zhí)行學習計劃，鞏固基礎知識點，爭取早日領取acca證書。今天整理了FR科目Limitation of financial statements(財務報表局限性)相關知識點，準備參加考試的同學們來看看吧。
【內容導航】
Limitation of financial statements-財務報表局限性
【知識點】
Limitation of financial statements-財務報表局限性
Limitation of financial statements-財務報表局限性
Financial statements are based on historical information which cannot predict future performance and trends.
Financial statements may be manipulated to produce a desired effect.
Figures in Statement of Financial Position may not be representative of average value throughout the year due to seasonal trading or major assets acquisition near the end of the year.
Financial statements do not include non-financial information which may be of relevance to assess an entity.
你間歇性的努力和蒙混過日子，都是對之前努力的清零。以上就是為大家整理的FR科目考試知識點了，2023年9月acca考試將至，請報名成功的同學認真?zhèn)淇肌?/span>
注：以上內容來自王茜老師基礎精講班第6講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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