學習ACCA考試statements of cash flows的內容,要掌握的有哪些?

ACCA考試對學員來說是一次財會知識的掌握過程,也是幫助學員成長的關鍵。財會知識的學習是循序漸進的,學員要把握每一個考點的內容。學習ACCA考試statements of cash flows的內容,要掌握的有哪些?

acca考試

ACCA證書是財會證書的一種,通過課程的學習能夠對財會、審計等內容有足夠的了解。ACCA考試statements of cash flows是考試的考點 ,學員在學習的時候,可以參考下面的知識點總結:


1、IAS 7 statement of cash flows

provide information to uses of financial statements about the entity's ability to generate cash and cash equivalents.as well as indicating the cash needs of the entity.

operating activities cashflow;investing activities cashflow;financing activities cashflow.

2、preparing a statement of cash flows

statements of cash flows

direct method

indirect method adjustment

3、interpretation of statments of cash flows

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