Occurrence and existence Control 2是什么_2021年ACCA考試AA知識點
堅持是石，擦亮星星之火；堅持是火，點亮前行之燈；堅持是燈，照亮人生之路。堅持備考，是acca通關(guān)的不二之選！ACCA考試AA知識點小編已經(jīng)整理出來了，加油復(fù)習(xí)吧！
【內(nèi)容導(dǎo)航】
Occurrence and existence Control 2 發(fā)生和存在控制2
【知識點】
Occurrence and existence Control 2 發(fā)生和存在控制2
Occurrence and existence Control 2 發(fā)生和存在控制2
Control objectives 2
To ensure that goods and services are only supplied to customers with good credit ratings.
Key controls
Authorization of credit terms to customers.
Customer orders not accepted unless credit limits reviewed first.
Tests of controls
Review all new customer files to ensure satisfactory credit references have been obtained.
Examine a sample of sales orders for evidence of proper credit approval by the appropriate senior staff member.
要記住！當(dāng)遇到困難的時候，越嚴(yán)重，越困難，就越需要堅定、積極、果敢，而越無為就越有害。如果你想順利拿到ACCA考試證書，就要克服種種困難，取得勝利！
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班
(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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