ACCA FA财务会计 Financial Accounting机考重点考点有哪些？

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。