Financial reporting（财务报告）是什么_2023年ACCA考试FA知识点
清醒上进知进退，识趣理智明得失。ACCA每年有四个考季，分别在每年的3月份、6月份、9月份与12月份的第一个周一至周五。想要报名的同学需要在晚期报名截止前完成缴费，否则将无法参加考试。今天东奥小编为大家整理了FA科目Financial reporting（财务报告）知识点，正在备考的同学们来看看吧。
【内容导航】
Financial reporting-财务报告
【知识点】
Financial reporting-财务报告
Financial reporting-财务报告
A way of recording, analyzing and summarizing financial data.
Recording---Daybook
Analyzing---General ledger and subsidiary ledger
Summarizing---Financial statements(FS)
1. Statement of Financial Position 资产负债表
This financial statement lists the assets and liabilities of a business at a point in time. It is a snapshot of the company’s position as at a point of time.
2. Statement of Profit or Loss and Other Comprehensive Income损益及其它综合性收益报表
This statement is a summary of the income and expenditure of the business for a period of time.
3. Statement of Changes in Equity 所有者权益变动表
This statement links the statements of comprehensive income and financial position.
4. Statement of Cash Flow 现金流量表
The statement of cash flow reports the cash generation and cash absorption for a “PERIOD OF TIME”.
你坚持的东西，总有一天会反过来拥抱你。以上就是东奥小编为大家整理的FA科目考试知识点了，2023年ACCA考试时间已经公布，准备报名的同学请尽快进入学习状态，争取一次通过。
注：以上来自东奥教研团队
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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