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. Discount
Trade discounts received are deducted from the cost of purchases.
Trade discounts allowed are deducted from sales.
Cash discounts received are included as 'other income' of the period.
Cash discounts allowed are shown as expenses of the period.
Cash discount received
Dr: Trade payable
Cr: Discount received (other income)
Cash discount allowed
Dr: Discount allowed (expense)
Cr: Trade receivable
2. The operation of control accounts
3. 总分类账：The xxx control account/the nominal ledger/the general ledger
明细分类账：The xx ledger / the individual ledger/the personal ledger
The sales ledger---the receivable ledger
The purchase ledger---the payable ledger
