在后續(xù)行動(dòng)中測(cè)試現(xiàn)金的實(shí)質(zhì)性程序是什么_2023年ACCA考試AA知識(shí)點(diǎn)
行動(dòng)出結(jié)果，工作出財(cái)富。acca被稱為“國際財(cái)會(huì)界的通行證”，含金量比較高。同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目Substantive procedures to test cash in the follow-up(在后續(xù)行動(dòng)中測(cè)試現(xiàn)金的實(shí)質(zhì)性程序)相關(guān)知識(shí)點(diǎn)，一起來看看吧。
【內(nèi)容導(dǎo)航】
Substantive procedures to test cash in the follow-up-在后續(xù)行動(dòng)中測(cè)試現(xiàn)金的實(shí)質(zhì)性程序
【知識(shí)點(diǎn)】
Substantive procedures to test cash in the follow-up-在后續(xù)行動(dòng)中測(cè)試現(xiàn)金的實(shí)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.
有志者自有千方百計(jì)，無志者只感千難萬難。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年6月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。
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(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)
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