掌握ACCA考试的内容是每一位ACCA学员必须要做到的，在备考ACCA考试的时候，学员要充分掌握考试的重难点，同时还需要重视ACCA知识的学习。怎么理解ACCA考试Other important accounting concepts的内容？
ACCA考试的内容有很多，在备考的时候，学员应该为ACCA考试做好充足的准备。ACCA考试Other important accounting concepts的内容并不算是很多，但是理解掌握却很关键。
1、Business entity concept Seperate from its owners
2、Consistency
Significant change in the nature should be presented in financial reporting
3、Fair presentation
True - Accuracy
Compliance with generally accepted accounting principles
Fair-Judgement or estimation without bais
4、rudence concept
Less optimistic view of profitability and asset values
Tendency to understate assest and revenues and overstate liabilities and expenses
ACCA知识学习是长期的事情，但是坚持ACCA考试是每一位学员应该做到的。通过ACCA考试掌握更多的财会知识，让自己变成富有的人。更多ACCA备考知识、资料领取及学习答疑的事情，学员可以在线咨询老师或者添加老师微信rongyuejiaoyu。
