ACCA F3(FA)财务会计 Financial Accounting机考重点考点有哪些？

ACCA F3(FA)财务会计 Financial Accounting机考重点考点有哪些？ACCA F3的考试形式是35道选择题和2道综合题，分值分配是35*2marks+2*15marks.选择题主要考察文字和计算，综合题会给format,重在working的计算。今天给大家介绍一下选择题部分的重点内容有哪些？戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

ACCA F3选择题的重点内容可以分为五块，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: Dr. Asset, Liability, Expense/(Income),Equity

Cr Asset,  Liability, Income/(Expense), Equity

·T-accounts(b/d and c/d)

·books of prime entry

4、Recording transaction and events

·Sales and purchases:需要掌握 credit sales and cash sales 的 double entry,以及根据receivables推算sales

·Cash:pretty cash

·Inventory:Cost of sales(opening+purchase-closing)

IAS2: the lower of cost and net realisable value(prudence) FIFO\

LIFO(禁止使用）\Average cost

·Tangible NCA-IAS16 PPE:Initial cost(before location and condition)

Cost model(cost-depreciation)

Revaluation model (same class, frequency,

record) Disposal

·Intangible NCA:Research-expense

Development-capitalise if all of PIRATE are satisfied Amortisation

·Accruals and prepayments(calculation\double entry)

·Provisions and contingencies(recognition and accounting treatment)

· Receivables (bad debts & allowance) and payables

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)

关于ACCA考试的知识点就介绍这么多，要想了解更多，可以在线咨询老师。