2017年6月ACCAF3考点

　　ACCA自2016年实施新考纲以来，新的考试重点备受ACCA学员关注。与以往不同的考点知识增多，还是减少了?容易了，还是更难了?今天财经梦ACCA小编就F3科目的最新考点跟大家做一下总结。希望帮助大家更好地备考2017年6月的ACCA考试。

　　●States that financial accounting information relates only to the activities of the busin ess entity and not to the activities of its owner.

　　●The business entity is treated as separate from its owners.

　　☆Financial Statements include:

　　- a statement of financial position at the end of the period

　　- a statement of comprehensive income for the period

　　- a statement of changes in equity for the period

　　- statement of cash flows for the period

　　- notes, comprising a summary of accounting policies and other explanatory notes

　　The statement of financial position:

　　Statement of Financial Position: showing the financial position of a business at a poin t of time. The Vertical format of the SFP: (Statement of Financial Position as at 31 December 2007)

　　●The top half of the balance sheet shows the assets of the business.

　　●The bottom half of the balance sheet shows the capital and liabilities of the busines s.

　　A Statement of financial position at the end of the period (Balance Sheet): W Xang Balance Sheet as at December 31 20X6

　　The horizontal format of the SFP: (Statement of Financial Position as at 31 Decembe r 2007)

　　●The left half of the balance sheet shows the assets of the business.

　　●The right half of the balance sheet shows the capital and liabilities of the business.

　　W Xang

　　Statement of Financial Position as at 31 December 20x6