現(xiàn)金盤點期間測試現(xiàn)金的實質(zhì)性程序是什么_2022年ACCA考試AA知識點
把努力當(dāng)成你的一種習(xí)慣，而不是一時的熱血。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 during cash count(現(xiàn)金盤點期間測試現(xiàn)金的實質(zhì)性程序)的知識點，正在備考的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Substantive procedures to test cash during cash count-現(xiàn)金盤點期間測試現(xiàn)金的實質(zhì)性程序
【知識點】
Substantive procedures to test cash during cash count-現(xiàn)金盤點期間測試現(xiàn)金的實質(zhì)性程序
Substantive procedures to test cash during cash count-現(xiàn)金盤點期間測試現(xiàn)金的實質(zhì)性程序
Count cash balances held and agree to petty cash book or other record.
Count all balances simultaneously and all counting to be done in the presence of the individuals responsible.
Enquire into any IOUs
Obtain certificates of cash-in-hand from responsible officials.
Confirm that bank and cash balances as reconciled above are correctly stated in the FS.
無論這個世界對你怎樣，都請你一如既往地努力、勇敢、充滿希望。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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