ACCA考試課程的學(xué)員是幫助學(xué)員進(jìn)行知識點(diǎn)講解的關(guān)鍵，是幫助學(xué)員更好掌握財(cái)會(huì)知識的基礎(chǔ)。今天給大家分享，F(xiàn)inancial ?Reporting在ACCA考試怎么去理解？

財(cái)報(bào)的目的：

The objective of general purpose financial reporting is to provide financial ?information about the reporting entity that is useful to existing and potential ?investors, lenders and other creditors in making decisions about providing ?resources to the entity. Those decisions involve buying, selling or holding ?equity and debt instruments, and providing or settling loans and other forms of ?credit.

財(cái)報(bào)提供的信息：

General purpose financial reports do not and cannot provide all of the ?information，需要結(jié)合其他信息，譬如整個(gè)經(jīng)濟(jì)環(huán)境和預(yù)期，政治風(fēng)向和事件，行業(yè)及公司展望等。

General purpose financial reports provide information about the financial ?position of a reporting entity, which is information about the entity's economic ?resources and the claims against the reporting entity, and the effects of ?transactions and other events that change a reporting entity's economic ?resources and claims. (簡單的理解，就是 asset, liability, equity and revenue & ?expense)

掌握ACCA考試的內(nèi)容是一方面，更好的去運(yùn)用才是關(guān)鍵。如果你想更好的學(xué)習(xí)ACCA考試的內(nèi)容，不僅要去記憶，更要學(xué)會(huì)去運(yùn)用。

ACCA考試知識點(diǎn)的內(nèi)容就這么多，學(xué)員如果對知識點(diǎn)還有更多的疑問，可以文章評論一起學(xué)習(xí)探討！