FFA 财务会计 课本 F3 Financial Accounting Studytext F3 财务会计 课本 ACCA 2025 chm pdf kindle rb azw3 下载 115盘

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Media所著的《FFAF3财务会计(FIAACCA互动式课本)》，你将能够了解并理解与财务会计有关的根本原则和概念。我们的课本设计注重大纲中重要的方面，同时适用于ACCA和FlA考试，包括：财务报告的内容和目的；财务信息的定性特征，以及会计的基本原理；复式分录和会计系统的使用；交易和事件的记录；编制试算平衡表；编制基本的财务报表。

Introduction

  Helping you to pass - the ONLY FFA/F3 study text reviewed

by the examiner!

  Chapter features

  Studying FFA/F3

  The Computer Based Examination

  Tackling Multiple Choice Questio

Part A The context and purpose of financial reporting

  1  Introduction to accounting

  2  The regulatory framework

Part B The qualitative characteristics of financial

information

  3  The qualitative characteristics of financial

information

Part C The use of double entry and accounting systems

  4  Sources, records and books of prime entry

  5  Ledger accounts and double entry

  6  From trial balance to financial statements

Part D Recording traactio and events

  7  Sales tax

  8  Inventory

  9  Tangible non-current assets

  10  Intangible non-current assets

  11  Accruals and prepayments

  12  Irrecoverable debts and allowances

  13  Provisio and contingencies

Part E Preparing a trial balance

  14  Control accounts

  15  Bank reconciliatio

  16  Correction of erro

  17  Preparation of financial statements for sole

trade

Part F Preparing basic financial statements

  18  Incomplete records

  19  Introduction to company accounting

  20  Preparation of financial statements for

companies

  21  Events after the reporting period

  22  Statements of cash flows

Part G Preparing simple coolidated financial statements

  23  Introduction to coolidated financial

statements

  24  The coolidated statement of financial

position

  25  The coolidated statement of compreheive

income

Part H Interpretation of financial statements

  26  Interpretation of financial statements

Exam question bank

Exam awer bank

Index

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书籍介绍

《F3财务会计:互动式课本》主要内容包括：财务报告的内容和目的；财务信息的定性特征，以及会计的基本原理；复式分录和会计系统的使用等。