ACCA FA考试中Statement of comprehensive income的知识点有哪些？

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

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