中公财经

acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！

1. Accruals

DR: Expense

CR: Liability (accrual)

2. Prepayments

DR: Asset (prepayment)

CR: Expense

3. Accrued income

DR: Accrued income (SOPF)

CR: Income

4. Deferred income

DR: Income

CR: Deferred income (SOPF)