要想在ACCA考試中拿到理想的分?jǐn)?shù)，學(xué)員必須要掌握到ACCA考試的關(guān)鍵內(nèi)容。ACCA考試對(duì)學(xué)員來說是知識(shí)的積累，更是課程學(xué)習(xí)的成果。ACCA考試Tests on provisions中Probable outflow怎么學(xué)？

Tests on provisions中Probable outflow是ACCA學(xué)員要掌握的內(nèi)容，在學(xué)習(xí)該課程的時(shí)候，學(xué)員不僅要了解其內(nèi)容，更應(yīng)該學(xué)會(huì)去運(yùn)用。

Review the post year-end period to identify whether any payments have been made.

Discuss the position with similar past provisions with the directors. Were these provisions eventually settled?

Review board minutes and any company correspondence to ascertain whether it is probable that the payments will be paid by reviewing the supporting evidence.

Write and send an enquiry letter to the company’s lawyers to obtain their views as to the probability of the claim being successful.

Obtain a written representation from the directors to confirm the completeness of the provision, by confirming their view that the chances of a successful claim are remote and no provision or contingent liability is required.

ACCA考試的學(xué)員為的是能夠盡早的拿到ACCA證書，掌握到更多的財(cái)會(huì)知識(shí)，然而學(xué)習(xí)的過程讓學(xué)員也很難忘。ACCA考試知識(shí)點(diǎn)有很多，一一備考并不是一件簡(jiǎn)單的事情，學(xué)員 要重視課程學(xué)習(xí)的結(jié)果與過程才可以。

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