非流动负债的实质性程序是什么_2023年ACCA考试AA知识点
先努力让自己发光,对的人才会迎着光而来。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 for non-current liabilities(非流动负债的实质性程序)相关知识点,一起来看看吧。
【内容导航】
Substantive procedures for non-current liabilities-非流动负债的实质性程序
【知识点】
Substantive procedures for non-current liabilities-非流动负债的实质性程序
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.
前路浩浩荡荡,万物皆可期待。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46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)