ACCA考试Financial Reporting需掌握的内容是什么？

ACCA考试的课程有15门，学员需要通过13门课程的学习才能拿到ACCA证书。在备考ACCA考试的时候，要对每一门课程的知识点进行完全的学习，通过自身的理解运用到考试中。那么，在ACCA考试Financial  Reporting需掌握的内容是什么？

ACCA考试中的知识点是需要学员去掌握的内容，Financial Reporting也不例外。在学习Financial  Reporting内容的时候，学员不仅要知道其目的，更要知道其对用户产生的影响及带来的信息有哪些。

财报的目的：

The objective of general purpose financial reporting is to provide financial  information about the reporting entity that is useful to existing and potential  investors, lenders and other creditors in making decisions about providing  resources to the entity. Those decisions involve buying, selling or holding  equity and debt instruments, and providing or settling loans and other forms of  credit.

财报提供的信息：

General purpose financial reports do not and cannot provide all of the  information，需要结合其他信息，譬如整个经济环境和预期，政治风向和事件，行业及公司展望等。

General purpose financial reports provide information about the financial  position of a reporting entity, which is information about the entity's economic  resources and the claims against the reporting entity, and the effects of  transactions and other events that change a reporting entity's economic  resources and claims. (简单的理解，就是 asset, liability, equity and revenue &  expense)

用户关心的 3 方面信息：

1) Accrual accounting

2) Past cash flows

3) changes in economic resources and claims not resulting from financial  performance, e.g. a share issue

财报知识点是ACCA考试的重点，学员在学习该知识点的时候，要清晰的知道怎么去学习，需要掌握的内容是什么。同样学习ACCA课程离不开教材与网课，选择怎样的网课就觉得怎样的学习效果，因此学员要重视网课的选择与课程的学习效果。

ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！