Financial reporting（財務報告）是什么_2022年ACCA考試FA知識點
自棄者扶不起，自強者擊不倒。ACCA考試科目比較多，分F階段和P階段，備考的過程中一定要熟練掌握各科目知識要點，今天東奧小編為大家整理了FA科目知識點，趕快來看一下吧。
【內容導航】
Financial reporting-財務報告
【知識點】
Financial reporting-財務報告
Financial reporting-財務報告
A way of recording, analyzing and summarizing financial data.
Recording---Daybook
Analyzing---General ledger and subsidiary ledger
Summarizing---Financial statements(FS)
1. Statement of Financial Position 資產負債表
This financial statement lists the assets and liabilities of a business at a point in time. It is a snapshot of the company’s position as at a point of time.
2. Statement of Profit or Loss and Other Comprehensive Income損益及其它綜合性收益報表
This statement is a summary of the income and expenditure of the business for a period of time.
3. Statement of Changes in Equity 所有者權益變動表
This statement links the statements of comprehensive income and financial position.
4. Statement of Cash Flow 現(xiàn)金流量表
The statement of cash flow reports the cash generation and cash absorption for a “PERIOD OF TIME”.
每一個成功者都有一個開始。勇于開始，才能找到成功的路。以上就是東奧小編為大家整理的FA科目考試知識點了，距離6月份ACCA考試時間已經越來越近，大家一定要合理安排好自己的備考時間，制定好學習計劃，爭取順利上岸。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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