銷售的完整性和發(fā)生率是什么_2023年ACCA考試AA知識(shí)點(diǎn)
熬過(guò)無(wú)人問(wèn)津的日子,,才有詩(shī)和遠(yuǎn)方。acca考試科目有15門,,同學(xué)們需通過(guò)13門才能獲得領(lǐng)取acca證書的機(jī)會(huì),。同學(xué)們需多做歷年真題,提升做題準(zhǔn)確率,。今天整理了AA科目關(guān)于Completeness and occurrence of sales(銷售的完整性和發(fā)生率)的知識(shí)點(diǎn),,一起來(lái)看看吧,。
【內(nèi)容導(dǎo)航】
Completeness and occurrence of sales-銷售的完整性和發(fā)生率
【知識(shí)點(diǎn)】
Completeness and occurrence of sales-銷售的完整性和發(fā)生率
Completeness and occurrence of sales-銷售的完整性和發(fā)生率
During analytical review, auditors should consider the following:
The effect on sales value of changes in products or prices.
The effect on sales value of changes in quantities sold.
The level of goods returned, sales allowances and discounts.
The level of sales over the year, compared on a month-by-month basis with the previous year.
你的假裝努力,,欺騙的只有你自己,,永遠(yuǎn)不要用戰(zhàn)術(shù)上的勤奮,來(lái)掩飾戰(zhàn)略上的懶惰,。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)了,。在備考期間,同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,,學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn),。
注:以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第44講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,僅供考生學(xué)習(xí)使用,,禁止任何形式的轉(zhuǎn)載)