ACCA考试指南
发布时间：2019-08-14 
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Financial Accounting
Financial Accounting
主要内容
A.Explain the context and purpose of financialreporting解释财务报告的背景及目的
B.Define the qualitative characteristics of financialinformation定义财务信息的质量特征
C.Demonstrate the use of double-entry and accountingsystems复式记账法和会计系统的使用
D.Record transactions and events记录各项交易和事件
E.Prepare a trial balance(including identifying andcorrecting errors)编制试算平衡表(包括识别和纠正错误)
F.Prepare basic financial statements for incorporatedand unincorporated entities.为公司和非公司编制基本财务报表
G.Prepare simple consolidated financial statements编制简单的合并财务报表
H.Interpretation of financial statement财务报表的解释
THE SYLLABUS大纲
A.The context and purpose of financial reporting财务报告的内容和目的
1.The scope and purpose of financial statements forexternal reporting财务报表用于外部报告的范围和目的
2.Users’and stakeholders’needs财务报表使用人和利益相关者对报表的需求
3.The main elements of financial reports财务报告的主要内容
4.The regulatory framework(legislation andregulation,reasons and limitations,relevance of accounting standards)
监管框架(法律及规则、原因及限制、会计准则的相关性)
5.Duties and responsibilities of those charged withgovernance.
公司治理层的职责
B.The qualitative characteristics of financialinformation财务信息的质量特征
1.The qualitative characteristics of financialinformation财务信息的质量特征
C.The use of double-entry and accounting systems使用复式记账法和会计系统
1.Double-entry book-keeping principles including themaintenance of accounting records and sources of accounting information复式记账原则，包括会计记录的保存和会计信息的来源
2.Ledger accounts,books of prime entry,and journals分类账、原始账簿和日记账
D.Recording transactions and events记录各项交易和事件
1.Sales and purchases销售与采购
2.Cash现金
3.Inventory存货
4.Tangible non-current assets有形非流动资产
5.Depreciation折旧
6.Intangible non-current assets and amortisation无形非流动资产和摊销
7.Accruals and prepayments预计费用和预付款项
8.Receivables and payables应收和应付款项
9.Provisions and contingencies预计负债和或有事项
10.Capital structure andfinance costs资本结构和融资成本
E.Preparing a trial balance编制试算平衡表
1.Trial balance试算平衡表
2.Correction of errors错误的更正
3.Control accounts and reconciliations控制账户和调节表
4.Bank reconciliations银行余额调节表
5.Suspense accounts暂记账户
F.Preparing basic financial statements编制基本财务报表
1.Statements of financial position财务状况表
2.Statements of profit or loss and othercomprehensive income损益表及其他综合收益表
3.Disclosure notes附注
4.Events after the reporting period期后事项
5.Statements of cash flows现金流量表
6.Incomplete records不完整记录
G.Preparing simple consolidated financial statements编制简单的合并财务报表
1.Subsidiaries子公司
2.Associates联营公司
H.Interpretation of financial statements财务报表的解释
1.Importance and purpose of analysis of financialstatements财务报表分析的重要性和目的
2.Ratios比率分析
3.Analysis of financial statements财务报表分析
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