ACCA考试对学员来说是一次财会知识的掌握过程，也是帮助学员成长的关键。财会知识的学习是循序渐进的，学员要把握每一个考点的内容。学习ACCA考试statements of cash flows的内容，要掌握的有哪些？
ACCA证书是财会证书的一种，通过课程的学习能够对财会、审计等内容有足够的了解。ACCA考试statements of cash flows是考试的考点 ，学员在学习的时候，可以参考下面的知识点总结：
1、IAS 7 statement of cash flows
provide information to uses of financial statements about the entity's ability to generate cash and cash equivalents.as well as indicating the cash needs of the entity.
operating activities cashflow;investing activities cashflow;financing activities cashflow.
2、preparing a statement of cash flows
statements of cash flows
direct method
indirect method adjustment
3、interpretation of statments of cash flows
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