分析與掌握一個(gè)知識(shí)點(diǎn)的過程，是每一位ACCA學(xué)員成長(zhǎng)的過程。在備考ACCA考試的時(shí)候，學(xué)員要清楚自己要學(xué)習(xí)的內(nèi)容是什么。今天融躍小編給大家分享知識(shí)點(diǎn)的學(xué)習(xí)，ACCA考試：FINANCIAL SYSTEMS AND PROCEDURES！

ACCA考試知識(shí)點(diǎn)FINANCIAL SYSTEMS AND PROCEDURES在學(xué)習(xí)過程中要掌握的內(nèi)容不少，學(xué)員在備考的時(shí)候，需要有足夠的耐心與理解。ACCA考試對(duì)學(xué)員來說，每一個(gè)知識(shí)點(diǎn)的理解與掌握都是有必要的。

1、Sales cycle

Sales on credit made to new customers,credit controller must be happy that the new customer has a good credit rating and is fairly certain to pay for the goods.

2、Purchase cycle

This is money going out of the business therefore it is essential that these are necessary and valid expenditures so are

responsible official must authorise them.

3、Payroll system

It is essential that only bona fide employees are paid for the actual hours that they have worked therefore authorisation of the payroll is a very important part of any business.

ACCA智播課主要是搭載智能學(xué)習(xí)系統(tǒng)，增加沖刺階段的直播授課，雙模式學(xué)習(xí)。基礎(chǔ)階段利用智能平臺(tái)鞏固學(xué)習(xí)，夯實(shí)專業(yè)基礎(chǔ)；沖刺直播階段，重點(diǎn)突出，難點(diǎn)講解，快速掌握重難點(diǎn)知識(shí)和題型解法，有效提分。

ACCA網(wǎng)課的學(xué)習(xí)是幫助學(xué)員梳理ACCA考試的重難點(diǎn)。融躍ACCA智播課課程適合所有學(xué)員去學(xué)習(xí)，知識(shí)點(diǎn)的講解、ACCA考試答疑服務(wù)、ACCA題庫練習(xí)及考前題情分析等，讓學(xué)員在考試中更有把握，信心十足。

ACCA考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報(bào)名等服務(wù)，還有需要或不清楚的問題添加融躍教育老師微信rongyuejiaoyu。