怎么去學(xué)習(xí)ACCA考試inventory知識(shí)點(diǎn)？

怎么去學(xué)習(xí)ACCA考試inventory知識(shí)點(diǎn)？怎么更好的學(xué)習(xí)ACCA知識(shí)點(diǎn)的內(nèi)容，學(xué)員需要有自己的學(xué)習(xí)方法。ACCA考試的知識(shí)點(diǎn)有很多，學(xué)員要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)，盡早的通過考試才可以。

ACCA考試inventory知識(shí)點(diǎn)是學(xué)員會(huì)遇到的其中之一，在備考的時(shí)候，學(xué)員掌握了知識(shí)點(diǎn)的內(nèi)容，可以更好的去理解。ACCA考試對(duì)學(xué)員來說是新知識(shí)學(xué)習(xí)的關(guān)鍵時(shí)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(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)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。