要想在ACCA考試中拿到理想的分數(shù)，學員必須要掌握到ACCA考試的關鍵內容。ACCA考試對學員來說是知識的積累，更是課程學習的成果。那么，ACCA考試Probable outflow是考點嗎？怎么去學？
Tests on provisions中Probable outflow是ACCA學員要掌握的內容，在學習該課程的時候，學員不僅要了解其內容，更應該學會去運用。
Review the post year-end period to identify whether any payments have been made.
Discuss the position with similar past provisions with the directors. Were these provisions eventually settled?
Review board minutes and any company correspondence to ascertain whether it is probable that the payments will be paid by reviewing the supporting evidence.
Write and send an enquiry letter to the company’s lawyers to obtain their views as to the probability of the claim being successful.
Obtain a written representation from the directors to confirm the completeness of the provision, by confirming their view that the chances of a successful claim are remote and no provision or contingent liability is required.
ACCA考試的學員為的是能夠盡早的拿到ACCA證書，掌握到更多的財會知識，然而學習的過程讓學員也很難忘。ACCA考試知識點有很多，一一備考并不是一件簡單的事情，學員 要重視課程學習的結果與過程才可以。
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