美国CPA考试考点解析：付款前应准备的资料

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Documents should be prepared before an invoice is approved for payment

付款前应准备的资料

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