在后續(xù)行動中測試現(xiàn)金的實質(zhì)性程序是什么_2022年ACCA考試AA知識點
好運不會總是降臨在你身上,你的努力是唯一能讓你站住腳跟的依靠。ACCA課程共有15門,考生通過13門才能拿到ACCA證書。今天整理了AA科目關(guān)于Substantive procedures to test cash in the follow-up(在后續(xù)行動中測試現(xiàn)金的實質(zhì)性程序)的知識點,具體內(nèi)容如下。

【內(nèi)容導(dǎo)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(zhì)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(zhì)性程序
Substantive procedures to test cash in the follow-up-在后續(xù)行動中測試現(xiàn)金的實質(zhì)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.
你的時間有限,不要浪費于重復(fù)別人的生活。不要讓別人的觀點淹沒了你內(nèi)心的聲音。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識點了,請各位考生收藏!
注:以上內(nèi)容來自李亞婷老師基礎(chǔ)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(xué)習(xí)使用,禁止任何形式的轉(zhuǎn)載)


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