ACCA考試Tests on provisions需要掌握的Reliable estimate是什么？

ACCA考試采用純英文的教材及考試，學(xué)員要想順利的通過考試，需要不斷的學(xué)習(xí)，掌握更多的知識點才可以。ACCA考試Tests on provisions需要掌握的Reliable estimate是什么？

Tests on provisions是ACCA學(xué)員要掌握的內(nèi)容，在學(xué)習(xí)該知識點的時候，學(xué)員要認識到各部分內(nèi)容要考察的是什么。Tests on provisions中Reliable estimate的內(nèi)容要引起學(xué)員的重視，在學(xué)習(xí)Reliable estimate知識的時候，學(xué)員不僅要掌握更要學(xué)會運用。

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Obtain a breakdown of the calculations and cast it to ensure completeness.

Recalculate the provision to confirm completeness and agree components of the calculation to supporting documentation.

Review the level of prior year provisions with the amounts claimed to assess the reasonableness of management’s forecasting.

Review any correspondence to assess whether the company has a reliable estimate of any potential payments can be made.

The correspondences are letters and documents which are sent and received by solicitors, banks, customers, insurance company and suppliers both pre and post year-end.

Review board minutes to assess whether any changes are required to the level of the provision as a result of an increased or decreased level of claims.

Review the post year-end period to compare the level of claims actually made against the amounts provided and with any amount paid in the past for similar items and considering opinions given by independent experts.

雖然是英文的課程內(nèi)容與教材，其實ACCA學(xué)員只要掌握了知識點的關(guān)鍵，能夠較為清晰的表達就可以。ACCA考試并非考察英文的句式，只要能夠表達清楚題目的意思，讓考官明白學(xué)員想說的就可以。ACCA考試課程的學(xué)習(xí)，學(xué)員若是能夠跟著專業(yè)老師一起學(xué)習(xí)，能夠達到事半功倍的效果。》》》ACCA智課升級試學(xué)僅需29.9元！ACCA各種班型學(xué)習(xí)，幫助學(xué)員實現(xiàn)自我提升。

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