Occurrence and existence Control 2是什么_2021年ACCA考試AA知識(shí)點(diǎn)
堅(jiān)持是石,擦亮星星之火;堅(jiān)持是火,,點(diǎn)亮前行之燈;堅(jiān)持是燈,,照亮人生之路。堅(jiān)持備考,,是acca通關(guān)的不二之選,!ACCA考試AA知識(shí)點(diǎn)小編已經(jīng)整理出來(lái)了,加油復(fù)習(xí)吧,!
【內(nèi)容導(dǎo)航】
Occurrence and existence Control 2 發(fā)生和存在控制2
【知識(shí)點(diǎn)】
Occurrence and existence Control 2 發(fā)生和存在控制2
Occurrence and existence Control 2 發(fā)生和存在控制2
Control objectives 2
To ensure that goods and services are only supplied to customers with good credit ratings.
Key controls
Authorization of credit terms to customers.
Customer orders not accepted unless credit limits reviewed first.
Tests of controls
Review all new customer files to ensure satisfactory credit references have been obtained.
Examine a sample of sales orders for evidence of proper credit approval by the appropriate senior staff member.
要記?。‘?dāng)遇到困難的時(shí)候,,越嚴(yán)重,,越困難,就越需要堅(jiān)定,、積極,、果敢,而越無(wú)為就越有害,。如果你想順利拿到ACCA考試證書,,就要克服種種困難,取得勝利,!
注:以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班
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