財(cái)務(wù)報(bào)表局限性是什么_2023年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-08-16 09:32:25

生活是一只你看不見(jiàn)的儲(chǔ)蓄罐，你投入的每一分努力都不會(huì)白費(fèi)。同學(xué)們?cè)趥淇?a href="http://www.gugebb.cn/acca/" target="_blank" style="font-family: inherit;">acca期間需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取早日領(lǐng)取acca證書(shū)。今天整理了FR科目Limitation of financial statements(財(cái)務(wù)報(bào)表局限性)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Limitation of financial statements-財(cái)務(wù)報(bào)表局限性

【知識(shí)點(diǎn)】

Limitation of financial statements-財(cái)務(wù)報(bào)表局限性

Financial statements are based on historical information which cannot predict future performance and trends.

Financial statements may be manipulated to produce a desired effect.

Figures in Statement of Financial Position may not be representative of average value throughout the year due to seasonal trading or major assets acquisition near the end of the year.

Financial statements do not include non-financial information which may be of relevance to assess an entity.

你間歇性的努力和蒙混過(guò)日子，都是對(duì)之前努力的清零。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，2023年9月acca考試將至，請(qǐng)報(bào)名成功的同學(xué)認(rèn)真?zhèn)淇肌?/span>

注：以上內(nèi)容來(lái)自王茜老師基礎(chǔ)精講班第6講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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