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ACCA FA财务会计 Financial Accounting机考重点考点有哪些?ACCA FA的考试形式是35道选择题和2道综合题,分值分配是35*2marks+2*15marks.选择题主要考察文字和计算,综合题会给format,重在working的计算。今天给大家介绍一下选择题部分的重点内容有哪些?
ACCA FA选择题的重点内容可以分为五块,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)
关于ACCA考试的知识点就介绍这么多,要想了解更多,可以在线咨询老师。