ACCA考試中學員要掌握的知識點較多，要想更好的理解ACCA課程，通過ACCA考試的話，不僅要掌握知識點的內容，還需要對ACCA考試中的公式有自己的理解。那么，掌握ACCA考試business的內容，需要學習哪些內容？
掌握ACCA考試business的內容并不難，學員要對知識點有足夠的理解與學習才可以。ACCA考試對學員來說很關鍵，在掌握ACCA考試知識點的時候，學員也需要更好的去運用才可以。
1、definition
an integrated set of activities and assets
that is capable or being conducted and managed to provide a return
in the form of dividends, lower costs or other economic benefits
2、clarification
A transaction is, in substance, the purchase of a single asset
A transaction is. In substance, a business combination
3、treatment
if the assets acquired are not a business
if the assets acquired do constitute a business
ACCA考試并非是一日之功，融躍教育為ACCA學員提供網課的學習，如果你需要ACCA學習的課程或對ACCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。
