ACCA國際注冊會計(jì)師考試是很多學(xué)員在認(rèn)真?zhèn)淇嫉恼n程，通過課程的學(xué)習(xí)能夠幫助學(xué)員更好的理解考點(diǎn)的內(nèi)容。ACCA考試對學(xué)員來說，每一門課程都很關(guān)鍵，怎么備考也是很重要的。那么，ACCA FA考試 Bank reconciliation怎么更好的去學(xué)習(xí)？
ACCA FA考試并不是很難的科目，學(xué)員在備考的時候，需要對每一個考點(diǎn)的內(nèi)容有自己的理解，同時能夠很好的把知識點(diǎn)的內(nèi)容運(yùn)用到考試題中才是關(guān)鍵。ACCA FA考試 Bank reconciliation要掌握的知識點(diǎn)有很多，具體如下：
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
(a) Corrections and adjustments to the cash book
(i) Payments made into the bank account or from the bank account by way of standing order or direct debit, which have not yet been entered in the cash book
(ii) Dividends received (on investments held by the business), paid direct into the bank account but not yet entered in the cash book
(iii) Bank interest and bank charges, not yet entered in the cash book
(iv) Errors in the cash book that need to be corrected
(v) Dishonored cheques
(b) Items reconciling the corrected cash book balance to the bank statement
(i) Unpresented cheques or outstanding cheques.
(ii) Outstanding lodgements or deposits credited after date.
(iii) Electronic payments that have not yet been cleared.
如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，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。
