ACCA考试采用纯英文的教材及考试，学员要想顺利的通过考试，需要不断的学习，掌握更多的知识点才可以。ACCA考试Tests on provisions需要掌握的Reliable estimate是什么？
Tests on provisions是ACCA学员要掌握的内容，在学习该知识点的时候，学员要认识到各部分内容要考察的是什么。Tests on provisions中Reliable estimate的内容要引起学员的重视，在学习Reliable estimate知识的时候，学员不仅要掌握更要学会运用。
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
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.
虽然是英文的课程内容与教材，其实ACCA学员只要掌握了知识点的关键，能够较为清晰的表达就可以。ACCA考试并非考察英文的句式，只要能够表达清楚题目的意思，让考官明白学员想说的就可以。ACCA考试课程的学习，学员若是能够跟着专业老师一起学习，能够达到事半功倍的效果。》》》ACCA智课升级试学仅需29.9元！ACCA各种班型学习，帮助学员实现自我提升。
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。
