ACCA考試對(duì)學(xué)員來(lái)說(shuō)是一次財(cái)會(huì)知識(shí)的掌握過(guò)程，也是幫助學(xué)員成長(zhǎng)的關(guān)鍵。財(cái)會(huì)知識(shí)的學(xué)習(xí)是循序漸進(jìn)的，學(xué)員要把握每一個(gè)考點(diǎn)的內(nèi)容。學(xué)習(xí)ACCA考試statements of cash flows的內(nèi)容，要掌握的有哪些？

ACCA證書是財(cái)會(huì)證書的一種，通過(guò)課程的學(xué)習(xí)能夠?qū)ω?cái)會(huì)、審計(jì)等內(nèi)容有足夠的了解。ACCA考試statements of cash flows是考試的考點(diǎn) ，學(xué)員在學(xué)習(xí)的時(shí)候，可以參考下面的知識(shí)點(diǎn)總結(jié)：

1、IAS 7 statement of cash flows

provide information to uses of financial statements about the entity's ability to generate cash and cash equivalents.as well as indicating the cash needs of the entity.

operating activities cashflow;investing activities cashflow;financing activities cashflow.

2、preparing a statement of cash flows

statements of cash flows

direct method

indirect method adjustment

3、interpretation of statments of cash flows

ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。