备考ACCA考试为的就是能够掌握到更多的财会知识，从而能够成为财会界有地位的人。ACCA考试让更多的人实现了自我飞跃，但是，ACCA考试中Key assertions Capital中发行新股指什么？
ACCA考试中的知识点的学习确实很多，学员要想完全掌握并不算是很容易。Key assertions Capital中发行新股是ACCA学员要掌握的内容，具体从下面五点学习：
1、Existence /rights and obligations
Review board minutes to confirm the issue of additional share capital during the year.
2、Existence
Agree the issue of shares is permitted from a review of any statutory constitution agreements in place.
3、Existence
Inspect the cash book and bank statements for evidence of cash receipts from the share issue.
4、Accuracy
Recalculate the split of proceeds between the nominal value of shares and premium on issue and agree correctly recorded within share capital and share premium account.
5、Presentation
Review the disclosure of the share issue in the draft financial statements and ensure it is in line with relevant accounting standards and local legislation.
如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
