怎么去學(xué)習(xí)ACCA考試prudence知識(shí)點(diǎn)？

要想更好的掌握ACCA考試的內(nèi)容，不僅要學(xué)習(xí)教材的知識(shí)，對(duì)于ACCA詞匯的相關(guān)內(nèi)容也要額外的學(xué)習(xí)，這樣可以幫助學(xué)員更好的去理解課程的內(nèi)容。那么，怎么去學(xué)習(xí)ACCA考試prudence知識(shí)點(diǎn)？

ACCA考試prudence知識(shí)點(diǎn)要掌握的并不算是很多，學(xué)員在備考的時(shí)候，需要對(duì)知識(shí)點(diǎn)有自己的理解。下面是幫學(xué)員總結(jié)的ACCA知識(shí)點(diǎn)的內(nèi)容：

1、definition

inclusion of a degree of caution in the exercise of the judgements needed in making the estimates

2、arguments

no common understanding and different interpretations

lead to inconsistnet application of the concept

lead to greater subjectivity in FS

3、agree

certain stds are underpinned by the concept of preduence(provision)

preparers have a natural bias towards optimism and therefore prudence is neede to counteract this bias

investors are often more concerned with financial risk relating to potential losses

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。