備考ACCA考試的時候，無論是簡單的理論知識的學員還是計算題目的學員，學員首先都要清楚理解ACCA課程的內容。ACCA考試知識點的學習，學員可以跟著網課進行。那么，掌握了ACCA考試Intragroup trading的內容要做什么？
掌握了ACCA考試Intragroup trading的內容，學員就對知識點有了理解，學員再進行知識點的掌握很關鍵。在備考ACCA考試的時候，學員要重視其學習才可以。
1、objective
In order for the consolidated financial statements to display the group as a single economic entity reporting
2、method
a）it is necessary to perform a consolidation adjustment
Eliminate intragroup transactions from revenue and cost of sales figures
the intercompany receivables and payables balances should be eliminated
eliminate any unrealised profit on goods still in inventories at the year end
b）注意
it indicates that the inventory may have been impaired
therefore, the unrealised loss should not be cancelled
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。
