ACCA学习资料-FA/FFA技术文章

FA(F3)是ACCA考试中的一门应用知识课程，它主要是在原理和概念的基础上，理解有关财务会计和熟练技能方面的知识，包括复式记账会计技术的使用和制作基础财务报表等。在学习FA时，我们可以参考ACCA考官给大家准备的考官文章，这将进一步帮我们掌握考试方向，理解考试重点。

Financial Accounting (FA)

Discounts

This article considers the application of IFRS 15, Revenue from Contracts with Customers and the impact it will have on accounting for prompt payment discounts.

Cash flow statements

This article considers the statement of cash flows of which it assumes no prior knowledge and explains how to calculate cash flows and where those cash flows are presented in the statement of cash flows.

Preparing a group statement of financial position

Tom Clendon, a lecturer at FTMS in Singapore, provides a brief overview.

Preparing simple consolidated financial statements 

This article focuses on some of the main principles of consolidated financial statements that an F3/FFA candidate must be able to understand and provides examples of how they may be tested in multiple-choice questions.

Trade receivables and revenue

Trade receivables, irrecoverable debts and allowances for receivables.

Adjustments to financial statements

How to treat the main possible post trial balance adjustments.