在學(xué)習(xí)ACCA課程的時(shí)候，你是否覺(jué)得很難？是否覺(jué)得知識(shí)點(diǎn)有點(diǎn)多？其實(shí)ACCA考試要掌握的內(nèi)容就是很多，學(xué)員要進(jìn)行全 面的學(xué)習(xí)才可以。怎么去學(xué)習(xí)ACCA考試FUNCTION OF ACCOUNTING的內(nèi)容？

ACCA考試FUNCTION OF ACCOUNTING是考試的考點(diǎn)，學(xué)員在學(xué)習(xí)的時(shí)候要對(duì)知識(shí)點(diǎn)有自己的學(xué)習(xí)與掌握。ACCA考試要學(xué)習(xí)的知識(shí)點(diǎn)都是純英文的，學(xué)員要重視知識(shí)點(diǎn)的聯(lián)系與要點(diǎn)。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1、Financial accounting

Is concerned with producing annual financial statements in accordance with accounting standards and the law.

2、Cost and Management accounting

Is carried out to assist management in discharging their duties to plan, direct and control the operations of analyzing, interpreting and communicating

information to management to assure appropriate use of and account ability for the company's resources.

3、Financial management

Investment appraisal is concerned with long-term investment decisions.

There are two questions to be addressed:

.Is the possible investment opportunity worthwhile?

.If so, then how is it to be financed?

4、Taxation

Tax strategy. Tax mitigation. Compliance

Tax avoidance is the legal use of the rules to reduce the amount of tax payable by means that are within the law.

Tax evasion is the use of illegal means to reduce one's tax liability.

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（ryacca668）。