FR《財(cái)務(wù)報(bào)告》考試大綱下載

 眾所周知，ACCA每一科目的考試都是根據(jù)官方發(fā)布的考綱而出題的，想要學(xué)好和快速通過(guò)考試，我們就必須要閱讀ACCA各科目的考試大綱。以下為FR《財(cái)務(wù)報(bào)告》一門(mén)考試的考綱，僅供大家學(xué)習(xí)參考：（各科目考試大綱下載）

A. The conceptual and regulatory framework forfinancial reporting財(cái)務(wù)報(bào)告的概念和管理框架

1. The need for a conceptual framework and thecharacteristics of useful information對(duì)概念框架和有用信息的需求

2. Recognition and measurement確認(rèn)和計(jì)量

3. Regulatory framework監(jiān)管框架

4.The concepts and principles of groups andconsolidated financial statements集團(tuán)合并財(cái)務(wù)報(bào)表的概念和原則

B. Accounting for transactions in financial statements財(cái)務(wù)報(bào)表中經(jīng)濟(jì)業(yè)務(wù)的記賬準(zhǔn)則

1. Tangible non-current assets有形非流動(dòng)資產(chǎn)

2. Intangible assets無(wú)形資產(chǎn)

3. Impairment of assets資產(chǎn)減值

4. Inventory and biological assets存貨和生物資產(chǎn)

5. Financial instruments金融工具

6. Leasing租賃

7. Provisions and events after the reporting period預(yù)計(jì)負(fù)債和報(bào)告期后事項(xiàng)

8. Taxation稅

9. Reporting financial performance報(bào)告財(cái)務(wù)業(yè)績(jī)

10.Revenue收入

11.Government grants政府補(bǔ)助

12.Foreign currency transactions外匯交易

C. Analysing and interpreting the financial statementsof single entities and groups分析和解釋單體和集團(tuán)的財(cái)務(wù)報(bào)表

1. Limitations of financial statements財(cái)務(wù)報(bào)表的局限性

2. Calculation and interpretation of accounting ratiosand trends to address users’ and stakeholders’ needs計(jì)算和解釋會(huì)計(jì)比率和趨勢(shì)分析，以滿(mǎn)足用戶(hù)和利益相關(guān)者的需求

3. Limitations of interpretation techniques解釋技術(shù)的局限性

4. Specialised, not-for-profit, and public sectorentities專(zhuān)業(yè)組織、非盈利組織和公共部門(mén)的財(cái)務(wù)報(bào)表

D. Preparation of financial statements編制財(cái)務(wù)報(bào)表

1. Preparation of single entity financial statements編制單體財(cái)務(wù)報(bào)表

2. Preparation of consolidatied financial statementsincluding an associate準(zhǔn)備合并財(cái)務(wù)報(bào)表，包括一個(gè)聯(lián)營(yíng)企業(yè)

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