ACCA FA考試中Statement of comprehensive income的知識(shí)點(diǎn)有哪些？

大家都知道，ACCA考試是相對(duì)較難，學(xué)員要想拿到ACCA證書需要付出更多的努力才可以。ACCA FA科目中的重難點(diǎn)學(xué)習(xí)是通過(guò)考試的關(guān)鍵。那么，ACCA FA考試中Statement of comprehensive income的知識(shí)點(diǎn)有哪些？

ACCA FA考試的知識(shí)點(diǎn)有很多，學(xué)員需要一一擊破才能夠充分掌握。Statement of comprehensive income是其中的一個(gè)考點(diǎn)，具體包含的內(nèi)容有以下幾點(diǎn)：

1、a record of income generated and expenditure incurred over a given period

2、shows the performance of the business over a period of time

3、Characteristics of I/S

①sales revenue is income from goods sold in the year

②the cost of buying goods sold must be deducted from the revenue

③Current year's sale include the goods bought in previous year--opening inventory

④Some of currenty years'purchase of inventory which is not sold yel,should be deducted from calculated current years'cost of purchase,to be deducted in next year's revenue--ending inventory

⑤cost of sales=opending inventory+purchase-ending inventory

⑥two parts：Statement of net profit；Statement of other comprehensive income

ACCA全 科持證套餐適用于，備考ACCA，想要快速*需要刷題的人群。本課程以名師授課，專屬班級(jí)社群形式長(zhǎng)線學(xué)習(xí)。包含定制個(gè)性化專屬學(xué)習(xí)計(jì)劃，多套學(xué)習(xí)課程，專業(yè)教輔體系，以及24H答疑體系學(xué)習(xí)，滿足不同需求的考生，讓備考更輕松助 力一次通 關(guān)。