怎么理解ACCA考試Other important accounting concepts的內(nèi)容?

掌握ACCA考試的內(nèi)容是每一位ACCA學(xué)員必須要做到的,在備考ACCA考試的時(shí)候,學(xué)員要充分掌握考試的重難點(diǎn),同時(shí)還需要重視ACCA知識(shí)的學(xué)習(xí)。怎么理解ACCA考試Other important accounting concepts的內(nèi)容?

ACCA考試的內(nèi)容有很多,在備考的時(shí)候,學(xué)員應(yīng)該為ACCA考試做好充足的準(zhǔn)備。ACCA考試Other important accounting concepts的內(nèi)容并不算是很多,但是理解掌握卻很關(guān)鍵。

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ACCA考試

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知識(shí)學(xué)習(xí)是長(zhǎng)期的事情,但是堅(jiān)持ACCA考試是每一位學(xué)員應(yīng)該做到的。通過ACCA考試掌握更多的財(cái)會(huì)知識(shí),讓自己變成富有的人。更多ACCA備考知識(shí)、資料領(lǐng)取及學(xué)習(xí)答疑的事情,學(xué)員可以在線咨詢老師或者添加老師微信rongyuejiaoyu。