要想更好的去掌握ACCA考試的內容，學員只有全 面掌握課程的內容，在考試中有較好的發揮。Provision在ACCA考試中是考點嗎？要求學員掌握的內容有哪些？
Provision是ACCA考試的一個知識點，是要求ACCA學員必須掌握得一個知識點的內容。學員在學習該知識點的時候，一定要對知識點有全 面的認識才可以。可以從下面2方面去學習：
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1、A provision is a liability of uncertain timing or amount.
記賬的值: A provision should only be recognized 當滿足下列 3 個條件時, 需要在 F/S 里記賬：
1) An entity has a present obligation (legal or constructive) as a result of a past event; 過去的事件
2) It is probable that an outflow of economic resources will be required to settle the obligation; and 很可能
3) A reliable estimate can be made of the amount of the obligation. 預期的金額
2、Contingent liabilities 或有負債：
Contingent liabilities is an uncertain liability that does not meet the three criteria for recognizing a provision.
Contingent liabilities should be disclosed in the notes unless probability of an outflow of resources
embodying economic benefits is remote. 或有負債需要披露在 notes 里，除非可能性*低。
IAS 37 defines a contingent liability as the following:
1) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or
2) A present obligation that arises from past events but is not recognised because:
a) It is not probable that an outflow of economic resources will be required to settle the obligation; or
b) The amount of the obligation cannot be measured with sufficient reliability.
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掌握ACCA考試的內容并不是一件容易的事情，尤其是在備考階段，學員不僅要對知識點有全 面的掌握，還需要能夠更好的去運用才能在考試中得到較好的分數。ACCA考試是幫助學員更好檢驗學習效果的關鍵，因此學員要重視考試的過程，更要重視考試的結果，在不斷學習中不斷進取。
如果你在ACCA課程學習方面遇見不同的困難，不妨與融躍老師在線聯系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內容，更好的幫助你通 關考試。
