2023年ACCA考試FR科目知識(shí)點(diǎn)匯總,！提前了解,！
| BT | MA | FA | LW | PM | TX |
| FR | AA | FM | SBL | SBR | AFM | APM |
答案交給時(shí)間尋覓,，未來(lái)不負(fù)時(shí)光所期,。既然選擇走上備考ACCA這條路,，便需要大家全力以赴,。在備考期間同學(xué)們要抓住每次考試機(jī)會(huì),，認(rèn)真?zhèn)淇?，?zhēng)取一次通過(guò)。今天為大家整理了ACCA考試FR科目知識(shí)點(diǎn),，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧，具體內(nèi)容如下,。
23新考季全面開(kāi)班,，全科套餐立省￥3000
| ACCA考試FR科目知識(shí)點(diǎn)匯總 | ||
| 課程名稱(chēng)(英) | 課程名稱(chēng)(中) | 詳情 |
| Convertible debentures | 可轉(zhuǎn)債 | 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>>> |
| Disadvantages-EPS | 每股收益的劣勢(shì) | 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>>> |
| Share options | 股票期權(quán) | 知識(shí)點(diǎn)詳解>>> |
| Adjusting events | 調(diào)整事項(xiàng) | 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>>> |
| 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>>> |
| Qualitative characteristics of useful financial information | 財(cái)務(wù)信息質(zhì)量特征 | 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>>> |
| Initial measurement of Non-current assets held for sale/disposal group | 持有待售資產(chǎn)初始確認(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>>> |
| Definition of Inventory | 存貨定義 | 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>>> |
| Recognition | 確認(rèn) | 知識(shí)點(diǎn)詳解>>> |
| Derecognition | 終止確認(rèn) | 知識(shí)點(diǎn)詳解>>> |
| Measurement | 成本計(jì)量 | 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>>> |
| 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(chǎng)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(chǎng)房,、設(shè)備的定義 | 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>>> |
| Initial measurement-at cost | 租賃的期初計(jì)量 | 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>>> |
| Sales and leaseback-Transfer of the asset is not a sale | 銷(xiāo)售租回-非銷(xiāo)售 | 知識(shí)點(diǎn)詳解>>> |
| Definition of financial instrument | 金融工具定義 | 知識(shí)點(diǎn)詳解>>> |
| Recognition of Borrowing costs | 借款成本的確認(rèn) | 知識(shí)點(diǎn)詳解>>> |
| Derecognition-Disposal of Investment Property | 投資性房地產(chǎn)終止確認(rèn) | 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>>> |
| Definition of functional currency | 記賬本位幣的定義 | 知識(shí)點(diǎn)詳解>>> |
| Recognition and measurement of functional currency | 本位幣的確認(rèn)和計(jì)量 | 知識(shí)點(diǎn)詳解>>> |
| Subsequent measurement of functional currency | 本位幣后續(xù)計(jì)量 | 知識(shí)點(diǎn)詳解>>> |
| Advantages of cash flows statement | 現(xiàn)金流量表優(yōu)勢(shì) | 知識(shí)點(diǎn)詳解>>> |
| Limitations of cash flows statement | 現(xiàn)金流量表劣勢(shì) | 知識(shí)點(diǎn)詳解>>> |
| Financial statements | 財(cái)務(wù)報(bào)表 | 知識(shí)點(diǎn)詳解>>> |
| The purpose of Conceptual Framework | 概念框架的目的 | 知識(shí)點(diǎn)詳解>>> |
| Advantages of Conceptual Framework | 概念框架優(yōu)勢(shì) | 知識(shí)點(diǎn)詳解>>> |
| Disadvantages of Conceptual Framework | 概念框架劣勢(shì) | 知識(shí)點(diǎn)詳解>>> |
| Limitation of financial statements | 財(cái)務(wù)報(bào)表局限性 | 知識(shí)點(diǎn)詳解>>> |
| Definition of Property, Plant and Equipment | 不動(dòng)產(chǎn)，廠(chǎng)房,，設(shè)備的定義 | 知識(shí)點(diǎn)詳解>>> |
| Recognition of Property, Plant and Equipment | 不動(dòng)產(chǎn),，廠(chǎng)房，設(shè)備的確認(rèn) | 知識(shí)點(diǎn)詳解>>> |
| Definition of Investment Property | 投資性房地產(chǎn)定義 | 知識(shí)點(diǎn)詳解>>> |
| Recognition of Investment Property | 投資性房地產(chǎn)確認(rèn) | 知識(shí)點(diǎn)詳解>>> |
| 持續(xù)更新中…… | ||
ACCA FR（財(cái)務(wù)報(bào)告）考試大綱下載（2022年9月-2023年6月）
下載
值得,，ACCA證書(shū)含金量比較高,，具體體現(xiàn)在以下三點(diǎn)：
1.認(rèn)可度及薪資水平比較高
ACCA被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，會(huì)員資格得到歐盟立法及眾多國(guó)家公司法的承認(rèn),，與19個(gè)會(huì)計(jì)師組織有互免互認(rèn)協(xié)議,。如花旗銀行、渣打銀行等大型金融機(jī)構(gòu),；阿里巴巴,、聯(lián)合利華等大型上市企業(yè)；以“四大”為代表的國(guó)際財(cái)務(wù)服務(wù)機(jī)構(gòu)等等,。ACCA官方調(diào)查數(shù)據(jù)顯示,，ACCA會(huì)員目前在中國(guó)年薪分布在30萬(wàn)-200萬(wàn)不等，在中國(guó)超過(guò)75%的ACCA會(huì)員在入職三年內(nèi)獲得崗位晉升,，而在英國(guó)ACCA持證者薪資水平更達(dá)到了42500英鎊,。
2.企業(yè)青睞，發(fā)展前景廣闊
ACCA考試科目較多,，涉及內(nèi)容廣泛,，考生如果考下ACCA，能夠從事的崗位非常多,。無(wú)論是會(huì)計(jì)師事務(wù)所,、銀行，還是其他金融機(jī)構(gòu),，都可以勝任,。當(dāng)前隨著經(jīng)濟(jì)社會(huì)的迅速發(fā)展，企業(yè)對(duì)公司內(nèi)部員工的要求逐漸增多,，而ACCA會(huì)員作為復(fù)合型人才,，往往會(huì)備受青睞。
3.人才缺口大,，國(guó)內(nèi)優(yōu)惠政策多
ACCA作為專(zhuān)業(yè)的會(huì)計(jì)師組織,，廣受政府及行業(yè)協(xié)會(huì)認(rèn)可。這為ACCA會(huì)員在國(guó)內(nèi)的職業(yè)發(fā)展提供了許多優(yōu)惠性的扶植，廣州,、深圳,、上海等地都將ACCA納入人才緊缺目錄，對(duì)ACCA會(huì)員給予住房?jī)?yōu)惠,、所得稅減免等福利,。各地ACCA人才政策匯總>>
不是有希望才去堅(jiān)持,，而是堅(jiān)持才能看到希望,。2023年ACCA考試時(shí)間公布，同學(xué)們可登錄ACCA官網(wǎng)查詢(xún)考試相關(guān)信息,。如果考生在報(bào)考后想要更改報(bào)考信息或是退考,，需在常規(guī)報(bào)名截止前完成操作。祝各位考生考試順利,！
（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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