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Financial Accounting
主要內容
A.Explain the context and purpose of financialreporting解釋財務報告的背景及目的
B.Define the qualitative characteristics of financialinformation定義財務信息的質量特征
C.Demonstrate the use of double-entry and accountingsystems復式記賬法和會計系統的使用
D.Record transactions and events記錄各項交易和事件
E.Prepare a trial balance(including identifying andcorrecting errors)編制試算平衡表(包括識別和糾正錯誤)
F.Prepare basic financial statements for incorporatedand unincorporated entities.為公司和非公司編制基本財務報表
G.Prepare simple consolidated financial statements編制簡單的合并財務報表
H.Interpretation of financial statement財務報表的解釋
THE SYLLABUS大綱
A.The context and purpose of financial reporting財務報告的內容和目的
1.The scope and purpose of financial statements forexternal reporting財務報表用于外部報告的范圍和目的
2.Users’and stakeholders’needs財務報表使用人和利益相關者對報表的需求
3.The main elements of financial reports財務報告的主要內容
4.The regulatory framework(legislation andregulation,reasons and limitations,relevance of accounting standards)
監管框架(法律及規則、原因及限制、會計準則的相關性)
5.Duties and responsibilities of those charged withgovernance.
公司治理層的職責
B.The qualitative characteristics of financialinformation財務信息的質量特征
1.The qualitative characteristics of financialinformation財務信息的質量特征
C.The use of double-entry and accounting systems使用復式記賬法和會計系統
1.Double-entry book-keeping principles including themaintenance of accounting records and sources of accounting information復式記賬原則，包括會計記錄的保存和會計信息的來源
2.Ledger accounts,books of prime entry,and journals分類賬、原始賬簿和日記賬
D.Recording transactions and events記錄各項交易和事件
1.Sales and purchases銷售與采購
2.Cash現金
3.Inventory存貨
4.Tangible non-current assets有形非流動資產
5.Depreciation折舊
6.Intangible non-current assets and amortisation無形非流動資產和攤銷
7.Accruals and prepayments預計費用和預付款項
8.Receivables and payables應收和應付款項
9.Provisions and contingencies預計負債和或有事項
10.Capital structure andfinance costs資本結構和融資成本
E.Preparing a trial balance編制試算平衡表
1.Trial balance試算平衡表
2.Correction of errors錯誤的更正
3.Control accounts and reconciliations控制賬戶和調節表
4.Bank reconciliations銀行余額調節表
5.Suspense accounts暫記賬戶
F.Preparing basic financial statements編制基本財務報表
1.Statements of financial position財務狀況表
2.Statements of profit or loss and othercomprehensive income損益表及其他綜合收益表
3.Disclosure notes附注
4.Events after the reporting period期后事項
5.Statements of cash flows現金流量表
6.Incomplete records不完整記錄
G.Preparing simple consolidated financial statements編制簡單的合并財務報表
1.Subsidiaries子公司
2.Associates聯營公司
H.Interpretation of financial statements財務報表的解釋
1.Importance and purpose of analysis of financialstatements財務報表分析的重要性和目的
2.Ratios比率分析
3.Analysis of financial statements財務報表分析
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ACCA考試指南
發布時間：2019-08-14
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