Accounting and control systems是什么_2022年ACCA考试AA知识点
在我们的生活中，虽然有许多不如意，但只要我们去奋斗，收获也会源源不断！关于ACCA考试的AA知识点小编已经准备好，好好学习，坚持住！
【内容导航】
Accounting and control systems会计及控制系统
【知识点】
Accounting and control systems会计及控制系统
Accounting and control systems会计及控制系统
Advantages of flowcharts
They eliminate the need for extensive narrative.
They highlight the prominent control points and any deficiencies in the system.
After a little experience they can be prepared quickly.
They are easy to follow and to review if the information is presented in a standard form.
Disadvantages of flowcharts
They are only suitable for describing standard systems, not for dealing with unusual transactions.
Major amendment is difficult without redrawing.
Time can sometimes be wasted by charting areas that are of no audit significance.
如果我们总是失望和沮丧，那么苦闷和烦恼也会伴随着你！对于ACCA考试，希望同学们可以认真学习，早日取得证书才是王道！
注：以上内容来自Joyce老师基础精讲班第23讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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