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accruals-accruals在会计上什么意思
发票,估值,学员accruals-accruals在会计上什么意思
发布时间:2019-02-08加入收藏来源:互联网点击:
很多朋友想了解关于accruals的一些资料信息,下面是小编整理的与accruals相关的内容分享给大家,一起来看看吧。
ACCA被称为国际注册会计师,现在每年报考的人数都在上升,看中的都是它的含金量。ACCA考试科目较多,学员ACCA 考点Trade payables and accruals怎么去学习?
ACCA考点的内容是学员要掌握的基础,同时也是学员学习的关键点。Trade payables and accruals应付账款和权责发生的暂估值的内容包含以下内容:
1) Obtain supplier statements and reconcile these to the purchase ledger balances, and investigate any reconciling items.供应商的对账单和我司相符(估值)
2) Select a sample of payable balances and perform a trade payables’ confirmation, follow up any non-replies and any reconciling items between the balance confirmed and the trade payables’ balance.发供应商询证函,供应商没有回复的要跟进(估值)
3) Select a sample of goods received notes before the year end and after the year end and follow through to inclusion in the correct period’s payables balance, to ensure correct cut-off. 核查 GDN 日期,确保账目做在正确 AP(截止)
4) Review after date payments, if they relate to the current year then follow through to the purchase ledger or accrual listing to ensure completeness.应付账款的期后项,确保做在正确 AP,在当期财报里没有漏记(完整)(T/R 是估值)
5) Enquire of management their process for identifying goods received but not invoiced or logged in the purchase ledger and ensure that it is reasonable to ensure completeness of payables.询问管理层处理已收货但未收到发票的流程,来确保不会漏做账。一般流程:收到货物有 GRN,等收到发票后,GRN+发票后做账。但年底时,会查看哪些未收到发票所以未入账,accrual 进 FS。(完整)
ACCA考试知识点的内容就这么多,学员如果对知识点还有更多的疑问,可以文章评论一起学习探讨!
本文到此结束,希望对大家有所帮助呢。
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