财务报告核心内容与考试重点.pdfVIP

Financialreportsareasummaryreflectionoftheconfirmation,measurementandrecordingofaccounting

elements.Thischapterisakeycontentandgenerallyaccountsforahigherscoreintheexam.Whenstudyingthis

chapter,candidatesshouldpayattentiontothecalculationofsomemajoritemsinfinancialreports;ontheother

hand,theyshouldmasterthemethodsofpreparingbalancesheetsandincomestatements.

项目

单选题多选题Multiplechoicequestions合计

年份

20161.52分1分—4.5

pointspoints

20153分2分2分6分13分

20143分2分—4分9分

(I)Masterthecompositionoffinancialreportsandfinancialstatements(II)Masterthecontent,

structureandpreparationofthebalancesheet(II)Mastertheformat,contentandpreparationofthe

incomestatement(IV)Mastertheformat,contentandpreparationofthecashflowstatement(VI)

Mastertheformatandcontentoftheownersequitychangestatement(VI)Mastertheconceptsand

calculationmethodsofthemainfinancialindicators(VII)Familiarwiththepreparationofthe

ownersequitychangestatement(VII)Familiarwiththeconceptsandmaindisclosureitems(VI)

Familiarwiththeconceptsofnotesandtheirmaindisclosureitems(IX)Understandthegoalsof

financialreportsandtheclassificationoffinancialstatements(IX)Understandtheroleofthebalance

sheet,incomestatement,cashflowstatementandownerse