ACCA考試知識點是學員去學習并掌握的內容，再備考ACCA考試的時候，學員應該重視每一個課程的學習，為ACCA考試做好充足的準備。那么，ACCA考試知識點definitions要掌握的內容是什么？

ACCA考試知識點definitions要掌握的內容并不算是很少，學員在備考的時候要有自己的理解與運用才可以。ACCA考試對學員來說難度呈階梯式，掌握每一個知識點的內容，學員才能對整體的內容有較好的理解。

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1、financial instrumen

any contract that gives rise to

2、financial asset

cash

an equity instrument of another entity

a contractual right to receive cash or another financial asset from another entity

a contractual right to exchange financial instruments with another entity under conditions that are potentialty favorable to the entity

3、financial liability

contractual obligation to deliver cash or another financial asset to another entity

contractual obligation to exchange financial instruments with another entity under conditions that are potentially unfavorable

a non-derivative contract for which the entity is or may be obliged to deliver a variable number of the entity's own equity instruments

4、equity instrument

any contracts that evidence a residual interest in the assets of an entity after deducting all of its liabilities

fixed number of its own equity instruments in exchange for a fixed amount of cash or another financial asset

5、offsetting

has a legally enforceable right to set off the amounts of a financial asset and a financial liabilityintends either to settle on a net basis, or to realise the asset and settle the liability  simultaneously

ACCA考試中的知識點有很多，對于每個知識點學員都要認真的去學習，充分掌握知識點的要點。ACCA課程的內容學員要更好的去學習、去理解去掌握才可以。在ACCA考試中學員若是能夠更好的去掌握，就 能夠在考試中*。

ACCA考試的相關內容分享就到這里，融躍教育為ACCA學員準備各種資料、免費代報名等服務，還有需要或不清楚的問題添加融躍教育老師微信ryacca668。