ACCA證書考試課程設(shè)置較多，對(duì)于學(xué)員的要求也相對(duì)較多，但是并不阻礙學(xué)員對(duì)它的熱情。ACCA的課程設(shè)置由易到難，是一個(gè)全面的遞進(jìn)的過(guò)程。那么，怎么去學(xué)習(xí)ACCA考試treatment知識(shí)點(diǎn)的內(nèi)容？

ACCA考試treatment知識(shí)點(diǎn)的內(nèi)容需要掌握的并不算是很多，學(xué)員在備考的時(shí)候，只要掌握幾個(gè)要點(diǎn)都可以了。ACCA考試對(duì)學(xué)員來(lái)說(shuō)是一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)過(guò)程，通過(guò)考試才知道學(xué)員的掌握情況是怎樣的。

1、Dr impairment loss --expected credit loss

discounted at the original effective interest rate

a）credit loss

The difference between：

all contractual cash flows in accordance with the contract

all the cash flow that the entity expects to receive

常見的計(jì)算方法：

未來(lái)預(yù)計(jì)無(wú)法收回的 cash flows 折現(xiàn)

初始購(gòu)買時(shí)的公允價(jià)值-未來(lái)預(yù)計(jì)可以收回的 cash flows 折現(xiàn)

初始購(gòu)買時(shí)的公允價(jià)值*違約損失率

b）expected credit loss

definition weighted average of credit loss with the respective risks of a default

credit loss * probability ：

lifetime expected credit losses result from all possible default events over the expected life

12-month expected credit losses - result from default events possible within the 12 months after the reporting date

c）simplifications

允許簡(jiǎn)化處理的情況：

lease receivables

trade receivables and contract assets with a significant financing component

measurement loss allowance = lifetime credit losses = credit loss * probability   約 =100%

2、Cr loss allowances —expected credit loss

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