Provision在ACCA考試中是考點(diǎn)嗎？要求學(xué)員掌握的內(nèi)容有哪些？

要想更好的去掌握ACCA考試的內(nèi)容，學(xué)員只有全 面掌握課程的內(nèi)容，在考試中有較好的發(fā)揮。Provision在ACCA考試中是考點(diǎn)嗎？要求學(xué)員掌握的內(nèi)容有哪些？

Provision是ACCA考試的一個(gè)知識(shí)點(diǎn)，是要求ACCA學(xué)員必須掌握得一個(gè)知識(shí)點(diǎn)的內(nèi)容。學(xué)員在學(xué)習(xí)該知識(shí)點(diǎn)的時(shí)候，一定要對(duì)知識(shí)點(diǎn)有全 面的認(rèn)識(shí)才可以?？梢詮南旅?方面去學(xué)習(xí)：

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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(dāng)滿足下列 3 個(gè)條件時(shí), 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(guò)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(yù)期的金額

2、Contingent liabilities 或有負(fù)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(fù)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(nèi)容并不是一件容易的事情，尤其是在備考階段，學(xué)員不僅要對(duì)知識(shí)點(diǎn)有全 面的掌握，還需要能夠更好的去運(yùn)用才能在考試中得到較好的分?jǐn)?shù)。ACCA考試是幫助學(xué)員更好檢驗(yàn)學(xué)習(xí)效果的關(guān)鍵，因此學(xué)員要重視考試的過(guò)程，更要重視考試的結(jié)果，在不斷學(xué)習(xí)中不斷進(jìn)取。

如果你在ACCA課程學(xué)習(xí)方面遇見(jiàn)不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。