現(xiàn)金盤點(diǎn)期間測試現(xiàn)金的實(shí)質(zhì)性程序是什么_2023年ACCA考試AA知識點(diǎn)
做一件事不難，難的是堅持。acca被稱為“國際財會界的通行證”，含金量比較高。同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點(diǎn)。今天整理了AA科目Substantive procedures to test cash during cash count(現(xiàn)金盤點(diǎn)期間測試現(xiàn)金的實(shí)質(zhì)性程序)相關(guān)知識點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Substantive procedures to test cash during cash count-現(xiàn)金盤點(diǎn)期間測試現(xiàn)金的實(shí)質(zhì)性程序
【知識點(diǎn)】
Substantive procedures to test cash during cash count-現(xiàn)金盤點(diǎn)期間測試現(xiàn)金的實(shí)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.
不管什么年紀(jì)，別辜負(fù)最好的自己。以上就是為大家整理的acca考試相關(guān)知識點(diǎn)，2023年6月acca考試在即，同學(xué)們要抓緊時間復(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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