ACCA考試的知識點有很多，要想全部掌握ACCA考試的內容并不是很難，學員只要能夠有足夠的時間去備考，掌握財會的知識點內容是很容易的。那么，怎么去理解Input/outflow analysis在ACCA考試中的內容？

ACCA考試的知識點有很多，Input/outflow analysis是ACCA學員需要理解并掌握的知識點之一，在學習該知識點的時候，學員不僅要理解更應該掌握該知識點的內容。

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This technique records material inflows and balances this with outflows on the basis that,what comes in,must go out.So,if 100kg of materials have been bought and only 80kg of materials have been produced,for example,then the 20kg difference must be accounted for in some way.It may be,for example,that 10%of it has been sold as scrap and 90%of it is waste.By accounting for outputs in this way,both in terms of physical quantities and,at the end of the process,in monetary terms too,businesses are forced to focus on environmental costs.

ACCA考試學員掌握考點的內容很關鍵，幫助學員剛好的適應課程的內容。同時能夠讓學員更好的去進行課程備考，ACCA考點是需要必須理解并掌握的內容。

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