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ACCA考试经验:2017年6月ACCAF3考点

发表时间:2017-03-16 15:46 编辑:金程ACCA 告诉小伙伴:
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ACCA自2016年实施新考纲以来,新的考试重点备受ACCA学员关注。与以往不同的考点知识增多,还是减少了?容易了,还是更难了?今天金程ACCA小编就F3科目的最新考点跟大家做一下总结。希望帮助大家更好地备考2017年6月的ACCA考试。

  2017年6月ACCAF3考点

  ACCA自2016年实施新考纲以来,新的考试重点备受ACCA学员关注。与以往不同的考点知识增多,还是减少了?容易了,还是更难了?今天金程ACCA小编就F3科目的考点跟大家做一下总结。希望帮助大家更好地备考2017年6月的ACCA考试

2017年6月ACCAF3考点

  ●States that financial accounting information relates only to the activities of the busin ess entity and not to the activities of its owner.

  ●The business entity is treated as separate from its owners.

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  ☆Financial Statements include:

  - a statement of financial position at the end of the period

  - a statement of comprehensive income for the period

  - a statement of changes in equity for the period

  - statement of cash flows for the period

  - notes, comprising a summary of accounting policies and other explanatory notes

  The statement of financial position:

  Statement of Financial Position: showing the financial position of a business at a poin t of time. The Vertical format of the SFP: (Statement of Financial Position as at 31 December 2007)

  ●The top half of the balance sheet shows the assets of the business.

  ●The bottom half of the balance sheet shows the capital and liabilities of the busines s.

  A Statement of financial position at the end of the period (Balance Sheet): W Xang Balance Sheet as at December 31 20X6

  The horizontal format of the SFP: (Statement of Financial Position as at 31 Decembe r 2007)

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  ●The left half of the balance sheet shows the assets of the business.

  ●The right half of the balance sheet shows the capital and liabilities of the business.

  W Xang

  Statement of Financial Position as at 31 December 20x6

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