Cut-off（截止點）是什么_2020年ACCA考試AA知識點
隨著2020年ACCA考試時間的臨近，越來越多的考生開始進(jìn)入緊張的備考中，為了幫助大家備考，東奧小編為大家整理了ACCA考試科目知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Cut-off截止點
【知識點】
Cut-off截止點
Cut-off
Company might attempt to overstate the liquidity by window dressing such as:
Keeping the cash book open to take credit for remittances actually received after the year end.
Recording cheques paid in the period under review which are not actually dispatched until after the year end.
The auditors should audit cut-off carefully by:
Examining the paying-in slip to ensure that the amounts were actually paid into the bank on or before the period-end date.
Checking whether outstanding cheques were cleared within a reasonable time in the new period. If not, this may indicate that dispatch occurred after the year end.
有備才能無患，備考ACCA考試，一定要多看書，多做題。最后，預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)班第59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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