大家都知道，ACCA考試是相對較難，學員要想拿到ACCA證書需要付出更多的努力才可以。ACCA FA科目中的重難點學習是通過考試的關鍵。那么，ACCA FA考試中Statement of comprehensive income的知識點有哪些？
ACCA FA考試的知識點有很多，學員需要一一擊破才能夠充分掌握。Statement of comprehensive income是其中的一個考點，具體包含的內(nèi)容有以下幾點：
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
ACCA全 科持證套餐適用于，備考ACCA，想要快速*需要刷題的人群。本課程以名師授課，專屬班級社群形式長線學習。包含定制個性化專屬學習計劃，多套學習課程，專業(yè)教輔體系，以及24H答疑體系學習，滿足不同需求的考生，讓備考更輕松助 力一次通 關。
