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美國CPA考試考點解析：付款前應準備的資料
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
Documents should be prepared before an invoice is approved for payment
付款前應準備的資料
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】 責任編輯：小敏
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