很多學(xué)員在進(jìn)行ACCA P階段課程選擇的時(shí)候出現(xiàn)犯難，但是還是有很多學(xué)員選擇了AAA進(jìn)行學(xué)習(xí)。ACCA AAA難度不低，要求學(xué)員掌握的內(nèi)容較多。其中，ACCA AAA Audit planning-accounting issue中IAS2 Inventory考點(diǎn)內(nèi)容是什么?

ACCA AAA Audit planning-accounting issue中IAS2 Inventory考點(diǎn)內(nèi)容主要為以下內(nèi)容，學(xué)員在學(xué)習(xí)的時(shí)候要學(xué)會(huì)去理解記憶才可以。

Several customers have returned equipment due to faults.

Inventory should be valued at the lower of cost and NRV.

For items which have been returned, there is a risk that the NRV falls below the costs.

This would result in an overstatement of inventory (or assets) in the statement of financial position and an understatement of cost of sales, therefore an overstatement of profit.

ACCA AAA IAS2 Inventory主要要求學(xué)員掌握的是存貨-存貨貶值（商品退回）包括三個(gè)方面：

-簡(jiǎn)單描敘

-具體準(zhǔn)則

-風(fēng)險(xiǎn)判斷

同時(shí)闡述了對(duì)財(cái)報(bào)的影響有哪些。這些是需要學(xué)員重點(diǎn)掌握的內(nèi)容。因此學(xué)員在學(xué)習(xí)的時(shí)候一定要學(xué)會(huì)去理解性記憶，這樣才能夠更好的掌握其重 點(diǎn)。