怎么去學習ACCA考試inventory知識點？怎么更好的學習ACCA知識點的內(nèi)容，學員需要有自己的學習方法。ACCA考試的知識點有很多，學員要重視每一個知識點的學習，盡早的通過考試才可以。
ACCA考試inventory知識點是學員會遇到的其中之一，在備考的時候，學員掌握了知識點的內(nèi)容，可以更好的去理解。ACCA考試對學員來說是新知識學習的關(guān)鍵時刻，是通過考試的考前關(guān)鍵。
1、key assertions
existence and occurrence
accuracy, valuation, allocation
completeness
rights and obligations
classification
presentation
2、evidence - year-end inventory count
3、count procedure
before Inventory count
during inventory count the auditor does not perform the count perform procedures to obtain evidence
after inventory count
4、inventory held by third party - external confirmation
5、standard costs
6、inventory count: cut off procedures
7、continuous/perpetual inventory system
objective
auditor should
advantages and disadvantages
8、substantive procedure for valuation
NRV VS cost
ACCA考試并非是一日之功，融躍教育為ACCA學員提供網(wǎng)課的學習，如果你需要ACCA學習的課程或?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。
