非流動(dòng)負(fù)債的實(shí)質(zhì)性程序是什么_2022年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-10-18 09:16:22

夢想的罐頭沒有保存期限，只有打開與否。ACCA課程共有15門，考生通過13門才能拿到ACCA證書。今天整理了AA科目關(guān)于Substantive procedures for non-current liabilities(非流動(dòng)負(fù)債的實(shí)質(zhì)性程序)的知識(shí)點(diǎn)，正在備考的同學(xué)們來看看吧，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Substantive procedures for non-current liabilities-非流動(dòng)負(fù)債的實(shí)質(zhì)性程序

【知識(shí)點(diǎn)】

Substantive procedures for non-current liabilities-非流動(dòng)負(fù)債的實(shí)質(zhì)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.

人生總有不期而遇，都是努力帶來的驚喜。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了。距離12月acca考試時(shí)間越來越近，請各位考生盡快調(diào)整學(xué)習(xí)狀態(tài)，爭取一次通過。

注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第46講