備考ACCA考試的時候，無論是簡單的理論知識的學(xué)員還是計(jì)算題目的學(xué)員，學(xué)員首先都要清楚理解ACCA課程的內(nèi)容。ACCA考試知識點(diǎn)的學(xué)習(xí)，學(xué)員可以跟著網(wǎng)課進(jìn)行。那么，掌握了ACCA考試Intragroup trading的內(nèi)容要做什么？

掌握了ACCA考試Intragroup trading的內(nèi)容，學(xué)員就對知識點(diǎn)有了理解，學(xué)員再進(jìn)行知識點(diǎn)的掌握很關(guān)鍵。在備考ACCA考試的時候，學(xué)員要重視其學(xué)習(xí)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(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA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。