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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：
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。
●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.
☆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)
●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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