ACCA考試知識(shí)點(diǎn)definitions要掌握的內(nèi)容是什么？

ACCA考試知識(shí)點(diǎn)是學(xué)員去學(xué)習(xí)并掌握的內(nèi)容，再備考ACCA考試的時(shí)候，學(xué)員應(yīng)該重視每一個(gè)課程的學(xué)習(xí)，為ACCA考試做好充足的準(zhǔn)備。那么，ACCA考試知識(shí)點(diǎn)definitions要掌握的內(nèi)容是什么？

ACCA考試知識(shí)點(diǎn)definitions要掌握的內(nèi)容并不算是很少，學(xué)員在備考的時(shí)候要有自己的理解與運(yùn)用才可以。ACCA考試對(duì)學(xué)員來(lái)說(shuō)難度呈階梯式，掌握每一個(gè)知識(shí)點(diǎn)的內(nèi)容，學(xué)員才能對(duì)整體的內(nèi)容有較好的理解。

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1、financial instrumen

any contract that gives rise to

2、financial asset

cash

an equity instrument of another entity

a contractual right to receive cash or another financial asset from another entity

a contractual right to exchange financial instruments with another entity under conditions that are potentialty favorable to the entity

3、financial liability

contractual obligation to deliver cash or another financial asset to another entity

contractual obligation to exchange financial instruments with another entity under conditions that are potentially unfavorable

a non-derivative contract for which the entity is or may be obliged to deliver a variable number of the entity's own equity instruments

4、equity instrument

any contracts that evidence a residual interest in the assets of an entity after deducting all of its liabilities

fixed number of its own equity instruments in exchange for a fixed amount of cash or another financial asset

5、offsetting

has a legally enforceable right to set off the amounts of a financial asset and a financial liabilityintends either to settle on a net basis, or to realise the asset and settle the liability  simultaneously

ACCA考試中的知識(shí)點(diǎn)有很多，對(duì)于每個(gè)知識(shí)點(diǎn)學(xué)員都要認(rèn)真的去學(xué)習(xí)，充分掌握知識(shí)點(diǎn)的要點(diǎn)。ACCA課程的內(nèi)容學(xué)員要更好的去學(xué)習(xí)、去理解去掌握才可以。在ACCA考試中學(xué)員若是能夠更好的去掌握，就 能夠在考試中*。

ACCA考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報(bào)名等服務(wù)，還有需要或不清楚的問(wèn)題添加融躍教育老師微信ryacca668。