掌握了ACCA考試Intragroup trading的內容要做什么？

備考ACCA考試的時候，無論是簡單的理論知識的學員還是計算題目的學員，學員首先都要清楚理解ACCA課程的內容。ACCA考試知識點的學習，學員可以跟著網(wǎng)課進行。那么，掌握了ACCA考試Intragroup trading的內容要做什么？

掌握了ACCA考試Intragroup trading的內容，學員就對知識點有了理解，學員再進行知識點的掌握很關鍵。在備考ACCA考試的時候，學員要重視其學習才可以。

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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