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美國CPA考試考點(diǎn)解析：付款前應(yīng)準(zhǔn)備的資料
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會計(jì)網(wǎng)校特為大家整理了美國cpa考試考點(diǎn)解析，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
Documents should be prepared before an invoice is approved for payment
付款前應(yīng)準(zhǔn)備的資料
The purchase order,receiving report,and vendor invoice should be compared before invoice is approved for payment.T
Instructor’s tips:
This procedure to ensure that the company does not pay foods that were no ordered or that were ordered but not received.
This procedure represents segregation of duty also,authorization for payment and record keeping responsibilities are segregated
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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