非流動負(fù)債的實質(zhì)性程序是什么_2023年ACCA考試AA知識點

來源：東奧會計在線責(zé)編：田彤2023-04-27 09:11:33

先努力讓自己發(fā)光，對的人才會迎著光而來。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。今天整理了AA科目Substantive procedures for non-current liabilities(非流動負(fù)債的實質(zhì)性程序)相關(guān)知識點，一起來看看吧。

【內(nèi)容導(dǎo)航】

Substantive procedures for non-current liabilities-非流動負(fù)債的實質(zhì)性程序

【知識點】

Substantive procedures for non-current liabilities-非流動負(fù)債的實質(zhì)性程序

Obtain / prepare schedule of loans outstanding at the year-end, for each loan showing: name of lender, date of loan, maturity date, interest rate, balance, security etc.

Compare opening balances to previous year's papers.

Agree name of lender to register of debenture holders.

Trace additions and repayments to entries in the cash book.

Confirm repayments are in accordance with loan agreement.

Examine signed board meeting minutes relating to new borrowings and repayments.

Verify that borrowing limits are not exceeded.

Obtain direct confirmation from lenders of the amounts outstanding, accrued interest and what security they hold.

Verify interest charged for the period is in accordance with statements and supporting agreements, and consistent with known interest rates.

Review restrictive covenants and provisions relating to default.

Review draft accounts to ensure that disclosures are correct and in accordance with accounting standards.

前路浩浩蕩蕩，萬物皆可期待。以上就是為大家整理的acca考試相關(guān)知識點，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46講