Limitation of financial statement（財(cái)務(wù)報表的局限性）是什么_2020年ACCA考試FR知識點(diǎn)
命運(yùn)掌握在自己手里，命運(yùn)的好壞由自己去創(chuàng)造。ACCA考試時間越來越近，東奧小編為大家準(zhǔn)備了FR考試科目知識點(diǎn)，一起來看一下吧。
【內(nèi)容導(dǎo)航】
Limitation of financial statement 財(cái)務(wù)報表的局限性
【知識點(diǎn)】
Limitation of financial statement 財(cái)務(wù)報表的局限性
Limitation of financial statement
? 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
以上就是東奧小編為大家準(zhǔn)備的ACCA考試知識點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，全身心備考，爭取通過ACCA考試。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第6講
(本文為東奧會計(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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