Provision在ACCA考试中是考点吗？要求学员掌握的内容有哪些？

要想更好的去掌握ACCA考试的内容，学员只有全 面掌握课程的内容，在考试中有较好的发挥。Provision在ACCA考试中是考点吗？要求学员掌握的内容有哪些？

Provision是ACCA考试的一个知识点，是要求ACCA学员必须掌握得一个知识点的内容。学员在学习该知识点的时候，一定要对知识点有全 面的认识才可以。可以从下面2方面去学习：

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1、A provision is a liability of uncertain timing or amount.

记账的值: A provision should only be recognized 当满足下列 3 个条件时, 需要在 F/S 里记账：

1) An entity has a present obligation (legal or constructive) as a result of a past event; 过去的事件

2) It is probable that an outflow of economic resources will be required to settle the obligation; and 很可能

3) A reliable estimate can be made of the amount of the obligation. 预期的金额

2、Contingent liabilities 或有负债：

Contingent liabilities is an uncertain liability that does not meet the three criteria for recognizing a provision.

Contingent liabilities should be disclosed in the notes unless probability of an outflow of resources

embodying economic benefits is remote. 或有负债需要披露在 notes 里，除非可能性*低。

IAS 37 defines a contingent liability as the following:

1) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or

2) A present obligation that arises from past events but is not recognised because:

a) It is not probable that an outflow of economic resources will be required to settle the obligation; or

b) The amount of the obligation cannot be measured with sufficient reliability.

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掌握ACCA考试的内容并不是一件容易的事情，尤其是在备考阶段，学员不仅要对知识点有全 面的掌握，还需要能够更好的去运用才能在考试中得到较好的分数。ACCA考试是帮助学员更好检验学习效果的关键，因此学员要重视考试的过程，更要重视考试的结果，在不断学习中不断进取。

如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。