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Accounting and control systems是什么_2022年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：王可欣2022-02-17 17:22:20

在我們的生活中，雖然有許多不如意，但只要我們?nèi)^斗，收獲也會(huì)源源不斷！關(guān)于ACCA考試的AA知識(shí)點(diǎn)小編已經(jīng)準(zhǔn)備好，好好學(xué)習(xí)，堅(jiān)持住！

Accounting and control systems會(huì)計(jì)及控制系統(tǒng)

【內(nèi)容導(dǎo)航】

Accounting and control systems會(huì)計(jì)及控制系統(tǒng)

【知識(shí)點(diǎn)】

Accounting and control systems會(huì)計(jì)及控制系統(tǒng)

Accounting and control systems會(huì)計(jì)及控制系統(tǒng)

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.

如果我們總是失望和沮喪，那么苦悶和煩惱也會(huì)伴隨著你！對(duì)于ACCA考試，希望同學(xué)們可以認(rèn)真學(xué)習(xí)，早日取得證書(shū)才是王道！

注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第23講

(本文為東奧會(huì)計(jì)在線(xiàn)原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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