掌握了ACCA考试Intragroup trading的内容要做什么？

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

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