ACCA考試采用純英文的教材及考試，學員要想順利的通過考試，需要不斷的學習，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學員要掌握的內容，在學習該知識點的時候，學員要認識到各部分內容要考察的是什么。Tests on provisions中Reliable estimate的內容要引起學員的重視，在學習Reliable estimate知識的時候，學員不僅要掌握更要學會運用。
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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容與教材，其實ACCA學員只要掌握了知識點的關鍵，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，讓考官明白學員想說的就可以。ACCA考試課程的學習，學員若是能夠跟著專業(yè)老師一起學習，能夠達到事半功倍的效果。》》》ACCA智課升級試學僅需29.9元！ACCA各種班型學習，幫助學員實現(xiàn)自我提升。
如果你在ACCA課程學習方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內容，更好的幫助你通 關考試。
