备考ACCA考试的时候，无论是简单的理论知识的学员还是计算题目的学员，学员首先都要清楚理解ACCA课程的内容。ACCA考试知识点的学习，学员可以跟着网课进行。那么，掌握了ACCA考试Intragroup trading的内容要做什么？
掌握了ACCA考试Intragroup trading的内容，学员就对知识点有了理解，学员再进行知识点的掌握很关键。在备考ACCA考试的时候，学员要重视其学习才可以。
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
ACCA考试并非是一日之功，融跃教育为ACCA学员提供网课的学习，如果你需要ACCA学习的课程或对ACCA考试还有什么不清楚的地方，可以添加融跃教育老师的微信：rongyuejiaoyu。
