acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1.
| Probability | liability | Asset |
| Virtually certain | Provide (loan) | Provide（asset） |
| Probable | Provide (provision) | Disclose (contingent asset) |
| Possible | Disclose (contingent liability) | Ignore(do nothing) |
| Remote | Ignore | Ignore |
2. Calculation
One item---most likely outcome
A lot of items (warranty provision) ---expected value approach
3. Accounting
First sets up/ higher
DEBIT Expenses (statement of profit or loss)
CREDIT Provisions (statement of financial position)
Lower
DEBIT Provisions (statement of financial position)
CREDIT Expenses (statement of profit or loss)
