在后續(xù)行動中測試現(xiàn)金的實質性程序是什么_2023年ACCA考試AA知識點
行動出結果,工作出財富,。acca被稱為“國際財會界的通行證”,,含金量比較高。同學們需嚴格執(zhí)行學習計劃,,鞏固基礎知識點,。今天整理了AA科目Substantive procedures to test cash in the follow-up(在后續(xù)行動中測試現(xiàn)金的實質性程序)相關知識點,,一起來看看吧。
【內容導航】
Substantive procedures to test cash in the follow-up-在后續(xù)行動中測試現(xiàn)金的實質性程序
【知識點】
Substantive procedures to test cash in the follow-up-在后續(xù)行動中測試現(xiàn)金的實質性程序
Verify unbanked cheques/cash receipts have subsequently been paid in and agree to the bank.
Ensure IOUs for employees have been reimbursed.
Review whether IOUs for unreasonable periods of time have been provided for.
Verify the balances as counted are reflected in the accounts by inspection of draft FS.
有志者自有千方百計,,無志者只感千難萬難,。以上就是為大家整理的acca考試相關知識點,2023年6月acca考試在即,,同學們要抓緊時間復習,。
注:以上內容來自李亞婷老師基礎精講班第45講
(本文為東奧會計在線原創(chuàng)文章,僅供考生學習使用,禁止任何形式的轉載)