ACCA考试知识点definitions要掌握的内容是什么？

ACCA考试知识点是学员去学习并掌握的内容，再备考ACCA考试的时候，学员应该重视每一个课程的学习，为ACCA考试做好充足的准备。那么，ACCA考试知识点definitions要掌握的内容是什么？

ACCA考试知识点definitions要掌握的内容并不算是很少，学员在备考的时候要有自己的理解与运用才可以。ACCA考试对学员来说难度呈阶梯式，掌握每一个知识点的内容，学员才能对整体的内容有较好的理解。

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1、financial instrumen

any contract that gives rise to

2、financial asset

cash

an equity instrument of another entity

a contractual right to receive cash or another financial asset from another entity

a contractual right to exchange financial instruments with another entity under conditions that are potentialty favorable to the entity

3、financial liability

contractual obligation to deliver cash or another financial asset to another entity

contractual obligation to exchange financial instruments with another entity under conditions that are potentially unfavorable

a non-derivative contract for which the entity is or may be obliged to deliver a variable number of the entity's own equity instruments

4、equity instrument

any contracts that evidence a residual interest in the assets of an entity after deducting all of its liabilities

fixed number of its own equity instruments in exchange for a fixed amount of cash or another financial asset

5、offsetting

has a legally enforceable right to set off the amounts of a financial asset and a financial liabilityintends either to settle on a net basis, or to realise the asset and settle the liability  simultaneously

ACCA考试中的知识点有很多，对于每个知识点学员都要认真的去学习，充分掌握知识点的要点。ACCA课程的内容学员要更好的去学习、去理解去掌握才可以。在ACCA考试中学员若是能够更好的去掌握，就 能够在考试中*。

ACCA考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信ryacca668。