(特价)FIA ACCA考试用书：FFA 财务会计 课本 F3 Financial Accounting Studytext F3 财务会计 课本 全英文 2025 chm pdf kindle rb azw3 下载 115盘

《ACCAFFAF3财务会计》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 tra actio  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 co olidated financial statements

23  Introduction to co olidated financial statements

24  The co olidated statement of financial position

25  The co olidated statement of comprehe ive income

Part H Interpretation of financial statements

26  Interpretation of financial statements

Exam question bank

Exam a wer 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。