大家都知道，ACCA考试是相对较难，学员要想拿到ACCA证书需要付出更多的努力才可以。ACCA FA科目中的重难点学习是通过考试的关键。那么，ACCA FA考试中Statement of comprehensive income的知识点有哪些？
ACCA FA考试的知识点有很多，学员需要一一击破才能够充分掌握。Statement of comprehensive income是其中的一个考点，具体包含的内容有以下几点：
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 科持证套餐适用于，备考ACCA，想要快速*需要刷题的人群。本课程以名师授课，专属班级社群形式长线学习。包含定制个性化专属学习计划，多套学习课程，专业教辅体系，以及24H答疑体系学习，满足不同需求的考生，让备考更轻松助 力一次通 关。
