ACCA考試Sales cycle是考點(diǎn)嗎?怎么去學(xué)習(xí)?

備考ACCA考試并不是一天兩天的事情,學(xué)員要掌握ACCA知識才能更好的參加考試。那么,ACCA考試Sales cycle是考點(diǎn)嗎?怎么去學(xué)習(xí)?

Sales cycle是ACCA考試的知識點(diǎn),學(xué)員要重視學(xué)習(xí)的過程,不僅要掌握知識點(diǎn)的涵義,更需要能夠?qū)W會運(yùn)用才可以。


Control objective 控制目標(biāo)

1) Ensure that orders are only accepted if goods are available to be processed for customers

2) Ensure that sales discounts are only provided to valid customers

3) Ensure that goods are not supplied to poor credit risks.

4) Ensure that goods are despatched for all orders on a timely basis

5) Ensure that goods are despatched correctly to customers and that they are of an adequate quality.

6) Ensure that all goods despatched are correctly invoiced.

7) Ensure completeness of income for goods despatched.

8) Ensure that all orders are recorded completely and accurately.

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ACCA考試并非是一日之功,融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí),如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方,可以添加融躍教育老師的微信:rongyuejiaoyu。