ACCA 考點(diǎn)Trade payables and accruals怎么去學(xué)習(xí)？

ACCA被稱為國(guó)際注冊(cè)會(huì)計(jì)師，現(xiàn)在每年報(bào)考的人數(shù)都在上升，看中的都是它的含金量。ACCA考試科目較多，學(xué)員ACCA 考點(diǎn)Trade payables and accruals怎么去學(xué)習(xí)？戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

ACCA考點(diǎn)的內(nèi)容是學(xué)員要掌握的基礎(chǔ)，同時(shí)也是學(xué)員學(xué)習(xí)的關(guān)鍵點(diǎn)。Trade payables and accruals應(yīng)付賬款和權(quán)責(zé)發(fā)生的暫估值的內(nèi)容包含以下內(nèi)容：

1) Obtain supplier statements and reconcile these to the purchase ledger balances, and investigate any reconciling items.供應(yīng)商的對(duì)賬單和我司相符（估值性）

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.發(fā)供應(yīng)商詢證函，供應(yīng)商沒(méi)有回復(fù)的要跟進(jìn)（估值性）

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，確保賬目做在正確 AP（截止性）

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.應(yīng)付賬款的期后項(xiàng)，確保做在正確 AP，在當(dāng)期財(cái)報(bào)里沒(méi)有漏記（完整性）（T/R 是估值性）

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.詢問(wèn)管理層處理已收貨但未收到發(fā)票的流程，來(lái)確保不會(huì)漏做賬。一般流程：收到貨物有 GRN，等收到發(fā)票后，GRN+發(fā)票后做賬。但年底時(shí)，會(huì)查看哪些未收到發(fā)票所以未入賬，accrual 進(jìn) FS。（完整性）

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