ACCA考試的知識(shí)點(diǎn)有很多,要想全部掌握ACCA考試的內(nèi)容并不是很難,學(xué)員只要能夠有足夠的時(shí)間去備考,掌握財(cái)會(huì)的知識(shí)點(diǎn)內(nèi)容是很容易的。那么,怎么去理解Input/outflow analysis在ACCA考試中的內(nèi)容?
ACCA考試的知識(shí)點(diǎn)有很多,Input/outflow analysis是ACCA學(xué)員需要理解并掌握的知識(shí)點(diǎn)之一,在學(xué)習(xí)該知識(shí)點(diǎn)的時(shí)候,學(xué)員不僅要理解更應(yīng)該掌握該知識(shí)點(diǎn)的內(nèi)容。
戳:“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)(PDF版)”
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(xué)員掌握考點(diǎn)的內(nèi)容很關(guān)鍵,幫助學(xué)員剛好的適應(yīng)課程的內(nèi)容。同時(shí)能夠讓學(xué)員更好的去進(jìn)行課程備考,ACCA考點(diǎn)是需要必須理解并掌握的內(nèi)容。
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