现金盘点期间测试现金的实质性程序是什么_2023年ACCA考试AA知识点
做一件事不难，难的是坚持。acca被称为“国际财会界的通行证”，含金量比较高。同学们需严格执行学习计划，巩固基础知识点。今天整理了AA科目Substantive procedures to test cash during cash count(现金盘点期间测试现金的实质性程序)相关知识点，具体内容如下。
【内容导航】
Substantive procedures to test cash during cash count-现金盘点期间测试现金的实质性程序
【知识点】
Substantive procedures to test cash during cash count-现金盘点期间测试现金的实质性程序
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.
不管什么年纪，别辜负最好的自己。以上就是为大家整理的acca考试相关知识点，2023年6月acca考试在即，同学们要抓紧时间复习。
注：以上内容来自李亚婷老师基础精讲班第45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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