怎么去学习ACCA考试treatment知识点的内容？

ACCA证书考试课程设置较多，对于学员的要求也相对较多，但是并不阻碍学员对它的热情。ACCA的课程设置由易到难，是一个全面的递进的过程。那么，怎么去学习ACCA考试treatment知识点的内容？

ACCA考试treatment知识点的内容需要掌握的并不算是很多，学员在备考的时候，只要掌握几个要点都可以了。ACCA考试对学员来说是一个知识点的学习过程，通过考试才知道学员的掌握情况是怎样的。

1、Dr impairment loss --expected credit loss

discounted at the original effective interest rate

a）credit loss

The difference between：

all contractual cash flows in accordance with the contract

all the cash flow that the entity expects to receive

常见的计算方法：

未来预计无法收回的 cash flows 折现

初始购买时的公允价值-未来预计可以收回的 cash flows 折现

初始购买时的公允价值*违约损失率

b）expected credit loss

definition weighted average of credit loss with the respective risks of a default

credit loss * probability ：

lifetime expected credit losses result from all possible default events over the expected life

12-month expected credit losses - result from default events possible within the 12 months after the reporting date

c）simplifications

允许简化处理的情况：

lease receivables

trade receivables and contract assets with a significant financing component

measurement loss allowance = lifetime credit losses = credit loss * probability   约 =100%

2、Cr loss allowances —expected credit loss

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