掌握了ACCA考試Intragroup trading的內(nèi)容要做什么？

備考ACCA考試的時(shí)候，無(wú)論是簡(jiǎn)單的理論知識(shí)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(shí)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(duì)知識(shí)點(diǎn)有了理解，學(xué)員再進(jìn)行知識(shí)點(diǎn)的掌握很關(guān)鍵。在備考ACCA考試的時(shí)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

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