答案交给时间寻觅，未来不负时光所期。既然选择走上备考ACCA这条路，便需要大家全力以赴。在备考期间同学们要抓住每次考试机会，认真备考，争取一次通过。今天为大家整理了ACCA考试FR科目知识点，准备参加考试的同学们来看看吧，具体内容如下。
23新考季全面开班，全科套餐立省¥3000
ACCA考试FR科目知识点汇总 ACCA考试FR科目知识点汇总课程名称(英)课程名称(中)详情Convertible debentures可转债知识点详解>>>Definition of Events after the reporting period期后事项定义知识点详解>>>Disadvantages-EPS每股收益的劣势知识点详解>>>Advantages-EPS每股收益的优势知识点详解>>>Share options股票期权知识点详解>>>Adjusting events调整事项知识点详解>>>Objective of financial reporting财务报告目标知识点详解>>>Non-adjusting events非调整事项知识点详解>>>Accounting policies会计政策知识点详解>>>Changes in accounting policy会计政策变更知识点详解>>>Account for changes in accounting policies会计政策变更处理知识点详解>>>Qualitative characteristics of useful financial information财务信息质量特征知识点详解>>>Accounting estimates会计估计知识点详解>>>Accounting for changes in accounting estimates会计估计变更知识点详解>>>Errors差错知识点详解>>>Accounting for errors差错的计量知识点详解>>>Non-current assets held for sale/disposal group持有待售资产知识点详解>>>Recognition of Non-current assets held for sale/disposal group持有待售资产确认知识点详解>>>Initial measurement of Non-current assets held for sale/disposal group持有待售资产初始确认知识点详解>>>Subsequent measurement of Non-current assets held for sale/disposal group持有待售资产后续计量知识点详解>>>Presentation of Non-current assets held for sale/disposal group持有待售资产后续列报知识点详解>>>Discontinued operations终止经营知识点详解>>>Definition of Inventory存货定义知识点详解>>>Recognition of Inventory存货的确认知识点详解>>>Initial measurement of Inventory存货的初始计量知识点详解>>>Subsequent measurement of Inventory存货的后续计量知识点详解>>>Definition of Agriculturey农业定义知识点详解>>>Recognition of IAS 41IAS 41的确认知识点详解>>>Scope of IAS 41IAS 41的计量范围知识点详解>>>Measurement of IAS 41IAS 41的计量知识点详解>>>Definition of Provisions预计负债的定义知识点详解>>>Recognition of Provisions预计负债的确认知识点详解>>>Recognition确认知识点详解>>>Derecognition终止确认知识点详解>>>Measurement成本计量知识点详解>>>The purpose of Conceptual Framework概念性框架的目的知识点详解>>>Advantages of Conceptual Framework概念性框架的优势知识点详解>>>Definition of Current tax当期所得税的定义知识点详解>>>Recognition of property, plant and equipment房产、厂房、设备的确认知识点详解>>>Definition of Property, plant and equipment房产、厂房、设备的定义知识点详解>>>Initial measurement-at cost租赁的期初计量知识点详解>>>Subsequent measurement-cost model租赁后期计量-成本模式知识点详解>>>Subsequent measurement-fair value model租赁后期计量-公允价值模式知识点详解>>>Initial measurement-at cost租赁的期初计量知识点详解>>>Subsequent measurement-revaluation model租赁后期计量-重估模型知识点详解>>>Present value现值知识点详解>>>Amortised model摊余成本模型知识点详解>>>Presentation租赁资产列报知识点详解>>>Sales and leaseback-Transfer of the asset is not a sale销售租回-非销售知识点详解>>>Definition of financial instrument金融工具定义知识点详解>>>Recognition of Borrowing costs借款成本的确认知识点详解>>>Derecognition-Disposal of Investment Property投资性房地产终止确认知识点详解>>>Definition of Contingent asset或有资产的定义知识点详解>>>Recognition of Contingent asset或有资产的确认知识点详解>>>Definition of functional currency记账本位币的定义知识点详解>>>Recognition and measurement of functional currency本位币的确认和计量知识点详解>>>Subsequent measurement of functional currency本位币后续计量知识点详解>>>Advantages of cash flows statement现金流量表优势知识点详解>>>Limitations of cash flows statement现金流量表劣势知识点详解>>>Financial statements财务报表知识点详解>>>The purpose of Conceptual Framework概念框架的目的知识点详解>>>Advantages of Conceptual Framework概念框架优势知识点详解>>>Disadvantages of Conceptual Framework概念框架劣势知识点详解>>>Limitation of financial statements财务报表局限性知识点详解>>>Definition of Property, Plant and Equipment不动产，厂房，设备的定义知识点详解>>>Recognition of Property, Plant and Equipment不动产，厂房，设备的确认知识点详解>>>Definition of Investment Property投资性房地产定义知识点详解>>>Recognition of Investment Property投资性房地产确认知识点详解>>>持续更新中……ACCA考试FR科目考试大纲下载ACCA FR（财务报告）考试大纲下载（2022年9月-2023年6月）下载
ACCA值得报考吗值得，ACCA证书含金量比较高，具体体现在以下三点：
1.认可度及薪资水平比较高
ACCA被誉为“国际财会界的通行证”，会员资格得到欧盟立法及众多国家公司法的承认，与19个会计师组织有互免互认协议。如花旗银行、渣打银行等大型金融机构；阿里巴巴、联合利华等大型上市企业；以“四大”为代表的国际财务服务机构等等。ACCA官方调查数据显示，ACCA会员目前在中国年薪分布在30万-200万不等，在中国超过75%的ACCA会员在入职三年内获得岗位晋升，而在英国ACCA持证者薪资水平更达到了42500英镑。
2.企业青睐，发展前景广阔
ACCA考试科目较多，涉及内容广泛，考生如果考下ACCA，能够从事的岗位非常多。无论是会计师事务所、银行，还是其他金融机构，都可以胜任。当前随着经济社会的迅速发展，企业对公司内部员工的要求逐渐增多，而ACCA会员作为复合型人才，往往会备受青睐。
3.人才缺口大，国内优惠政策多
ACCA作为专业的会计师组织，广受政府及行业协会认可。这为ACCA会员在国内的职业发展提供了许多优惠性的扶植，广州、深圳、上海等地都将ACCA纳入人才紧缺目录，对ACCA会员给予住房优惠、所得税减免等福利。各地ACCA人才政策汇总>>
不是有希望才去坚持，而是坚持才能看到希望。2023年ACCA考试时间公布，同学们可登录ACCA官网查询考试相关信息。如果考生在报考后想要更改报考信息或是退考，需在常规报名截止前完成操作。祝各位考生考试顺利！
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