Substantive Procedures

此知識(shí)點(diǎn)考試20-25分。

核心考點(diǎn)重要星級(jí)考試題型

PPE★★★Section B

Research and development (R&D) costs★★Section B

Goodwill★Section B

Inventory★★★Section B

Revenue★★Section B

Receivables★★Section B

Bank and cash balances★★Section B

Payables and accruals★Section B

Purchases and other expenses★★Section B

Payroll★★Section B

Bank loan★Section B

Provisions and contingencies★★★Section B

Issue of shares★★Section B

Directors’ remuneration★★Section B

u 敲重點(diǎn)：

2 實(shí)質(zhì)性程序是必考題！！！且分值是最大的，必須掌握，也是最容易考前突擊的。是三道大題的其中一道，是必須掌握的！所有的科目都要掌握，一套試卷中會(huì)選其中5-6個(gè)科目考查。需要將常考的科目進(jìn)行總結(jié)歸納，再配合8道以上的歷年真題進(jìn)行練習(xí)。

2 看分答題，幾分答幾點(diǎn)，如果不確定可以將多點(diǎn)合并為一點(diǎn)作答

2 每個(gè)題都可以寫的萬(wàn)金油答案：

v Cast total

v Trend/ratio【PPE,Intangible asset,Provision除外】

v Disclosure

2 考慮案例的內(nèi)容【以下科目考前重點(diǎn)關(guān)注】

v Revenue(提前確認(rèn)收入,GRN,advanced sales(Deposit),Deferred income other than income)

v Receivable-回函率低,Allowance (correspondence,after date receipt)

v PPE-資本化,重新評(píng)估(Valuation report)

v Inventory-NRV(aged inventory report,after date sales invoice),WIP

v Shares (Legal documentation of shares,share capital&premium split)

v Provision (Lawyer/board minutes.after date payment)

v Contingent asset/Receivable(Correspondence,after date receipt)

v Trade payable(提前或推后關(guān)賬問(wèn)題+Supplier statement,after date payment,GRN-cut-off)

2 如果讀不懂案例就按平時(shí)記憶的常規(guī)程序?qū)懀灰⒁夥?動(dòng)作+證據(jù)+目的"即可。