ACCA FA財(cái)務(wù)會(huì)計(jì) Financial Accounting機(jī)考重點(diǎn)考點(diǎn)有哪些？ACCA FA的考試形式是35道選擇題和2道綜合題，分值分配是35*2marks+2*15marks.選擇題主要考察文字和計(jì)算，綜合題會(huì)給format,重在working的計(jì)算。今天給大家介紹一下選擇題部分的重點(diǎn)內(nèi)容有哪些？
ACCA FA選擇題的重點(diǎn)內(nèi)容可以分為五塊，其中分值主要分布在第4-5快中。
1、The context and purpose of financial reporting
·Scope and Purpose.
· Elements : Asset , Liability , Equity , Income , Expense
· Regulatory of framework : IFRSF , IFRS AC , IASB , IFRS IC
·Governance
2、The qualitative characteristics of financial information
· Fundamental characteristics : relevance , faithful representation .
· Comparability, verifiability, timeliness, understandability
3、The use of double entry and accounting system
· General rules
·T-accounts(b/d and c/d)
·books of prime entry
4、Recording transaction and events
·Sales and purchases
·Cash:pretty cash
·Inventory:Cost of sales(opening+purchase-closing)
5、Trial balance
·Correction of errors and suspense account
·Control accounts and reconciliations(outstanding payments/lodgements)
·Incompleterecords:Margin&mark-up
Asset=Equity+Liability,Net Asset-Equity=Asset-
Liability Opening capital+ Capital introduced+
Profit-Drawings=Closing capital
·Event after reporting period
·Ratio analysis(purpose/calculation/analysis)
關(guān)于ACCA考試的知識(shí)點(diǎn)就介紹這么多，要想了解更多，可以在線咨詢老師。
