Completeness and occurrence of sales_2022年ACCA考試AA知識點(diǎn)
所謂自由，不是隨心所欲，而是自我主宰。ACCA考試科目共有15門，涉及內(nèi)容廣泛，考生需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，方能拿到ACCA證書。今天整理了關(guān)于Completeness and occurrence of sales(銷售的完整性和發(fā)生率)的知識點(diǎn)，準(zhǔn)備參加9月acca考試的同學(xué)們一起來看看吧。
【內(nèi)容導(dǎo)航】
Completeness and occurrence of sales-銷售的完整性和發(fā)生率
【知識點(diǎn)】
Completeness and occurrence of sales-銷售的完整性和發(fā)生率
Completeness and occurrence of sales-銷售的完整性和發(fā)生率
During analytical review, auditors should consider the following:
The effect on sales value of changes in products or prices.
The effect on sales value of changes in quantities sold.
The level of goods returned, sales allowances and discounts.
The level of sales over the year, compared on a month-by-month basis with the previous year.
風(fēng)可以吹起一張大白紙，卻無法吹走一只蝴蝶，因?yàn)樯牧α吭谟诓豁槒摹?/span>以上就是東奧小編為大家整理的ACCA考試相關(guān)知識點(diǎn)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44講
(本文為東奧會計(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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