ACCA FA財務(wù)會計 Financial Accounting機考重點考點有哪些？

ACCA FA財務(wù)會計 Financial Accounting機考重點考點有哪些？ACCA FA的考試形式是35道選擇題和2道綜合題，分值分配是35*2marks+2*15marks.選擇題主要考察文字和計算，綜合題會給format,重在working的計算。今天給大家介紹一下選擇題部分的重點內(nèi)容有哪些？

ACCA FA選擇題的重點內(nèi)容可以分為五塊，其中分值主要分布在第4-5快中。

1、The context and purpose of financial reporting

·Scope and Purpose.

· Elements : Asset , Liability , Equity , Income , Expense

· Regulatory of framework : IFRSF , IFRS AC , IASB , IFRS IC

·Governance

2、The qualitative characteristics of financial information

· Fundamental characteristics : relevance , faithful representation .

· Comparability, verifiability, timeliness, understandability

3、The use of double entry and accounting system

· General rules

·T-accounts(b/d and c/d)

·books of prime entry

4、Recording transaction and events

·Sales and purchases

·Cash:pretty cash

·Inventory:Cost of sales(opening+purchase-closing)

5、Trial balance

·Correction of errors and suspense account

·Control accounts and reconciliations(outstanding payments/lodgements)

·Incompleterecords:Margin&mark-up

Asset=Equity+Liability,Net Asset-Equity=Asset-

Liability Opening capital+ Capital introduced+

Profit-Drawings=Closing capital

·Event after reporting period

·Ratio analysis(purpose/calculation/analysis)

關(guān)于ACCA考試的知識點就介紹這么多，要想了解更多，可以在線咨詢老師。