ACCA 考点Trade payables and accruals怎么去学习？

ACCA被称为国际注册会计师，现在每年报考的人数都在上升，看中的都是它的含金量。ACCA考试科目较多，学员ACCA 考点Trade payables and accruals怎么去学习？

ACCA考点的内容是学员要掌握的基础，同时也是学员学习的关键点。Trade payables and accruals应付账款和权责发生的暂估值的内容包含以下内容：

1) Obtain supplier statements and reconcile these to the purchase ledger balances, and investigate any reconciling items.供应商的对账单和我司相符（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.发供应商询证函，供应商没有回复的要跟进（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，确保账目做在正确 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.应付账款的期后项，确保做在正确 AP，在当期财报里没有漏记（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.询问管理层处理已收货但未收到发票的流程，来确保不会漏做账。一般流程：收到货物有 GRN，等收到发票后，GRN+发票后做账。但年底时，会查看哪些未收到发票所以未入账，accrual 进 FS。（完整性）

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