Financial reporting（財(cái)務(wù)報(bào)告）是什么_2023年ACCA考試FA知識(shí)點(diǎn)
清醒上進(jìn)知進(jìn)退,，識(shí)趣理智明得失,。ACCA每年有四個(gè)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(gè)周一至周五。想要報(bào)名的同學(xué)需要在晚期報(bào)名截止前完成繳費(fèi),，否則將無(wú)法參加考試,。今天東奧小編為大家整理了FA科目Financial reporting（財(cái)務(wù)報(bào)告）知識(shí)點(diǎn)，正在備考的同學(xué)們來(lái)看看吧,。
【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”.
你堅(jiān)持的東西,，總有一天會(huì)反過(guò)來(lái)?yè)肀恪?/span>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，2023年ACCA考試時(shí)間已經(jīng)公布,，準(zhǔn)備報(bào)名的同學(xué)請(qǐng)盡快進(jìn)入學(xué)習(xí)狀態(tài),，爭(zhēng)取一次通過(guò)。
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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