ACCA考試的課程有15門，學(xué)員需要通過13門課程的學(xué)習(xí)才能拿到ACCA證書。在備考ACCA考試的時候，要對每一門課程的知識點進(jìn)行完全的學(xué)習(xí)，通過自身的理解運用到考試中。那么，在ACCA考試Financial ?Reporting需掌握的內(nèi)容是什么？

ACCA考試中的知識點是需要學(xué)員去掌握的內(nèi)容，F(xiàn)inancial Reporting也不例外。在學(xué)習(xí)Financial ?Reporting內(nèi)容的時候，學(xué)員不僅要知道其目的，更要知道其對用戶產(chǎn)生的影響及帶來的信息有哪些。

財報的目的：

The objective of general purpose financial reporting is to provide financial ?information about the reporting entity that is useful to existing and potential ?investors, lenders and other creditors in making decisions about providing ?resources to the entity. Those decisions involve buying, selling or holding ?equity and debt instruments, and providing or settling loans and other forms of ?credit.

財報提供的信息：

General purpose financial reports do not and cannot provide all of the ?information，需要結(jié)合其他信息，譬如整個經(jīng)濟環(huán)境和預(yù)期，政治風(fēng)向和事件，行業(yè)及公司展望等。

General purpose financial reports provide information about the financial ?position of a reporting entity, which is information about the entity's economic ?resources and the claims against the reporting entity, and the effects of ?transactions and other events that change a reporting entity's economic ?resources and claims. (簡單的理解，就是 asset, liability, equity and revenue & ?expense)

用戶關(guān)心的 3 方面信息：

1) Accrual accounting

2) Past cash flows

3) changes in economic resources and claims not resulting from financial ?performance, e.g. a share issue

財報知識點是ACCA考試的重點，學(xué)員在學(xué)習(xí)該知識點的時候，要清晰的知道怎么去學(xué)習(xí)，需要掌握的內(nèi)容是什么。同樣學(xué)習(xí)ACCA課程離不開教材與網(wǎng)課，選擇怎樣的網(wǎng)課就覺得怎樣的學(xué)習(xí)效果，因此學(xué)員要重視網(wǎng)課的選擇與課程的學(xué)習(xí)效果。

ACCA考試知識點的內(nèi)容就這么多，學(xué)員如果對知識點還有更多的疑問，可以文章評論一起學(xué)習(xí)探討！