ACCA考试Financial Reporting怎么去理解？

ACCA考试课程的学员是帮助学员进行知识点讲解的关键，是帮助学员更好掌握财会知识的基础。今天给大家分享，Financial  Reporting在ACCA考试怎么去理解？

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)

掌握ACCA考试的内容是一方面，更好的去运用才是关键。如果你想更好的学习ACCA考试的内容，不仅要去记忆，更要学会去运用。

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！