Текст Раскадровки
- I find that they sell cosmetics to customers on an installment plan.The first installment payment date is the date when the order is finalized, accounting for 50% of the total amount. The second payment date is the arrival date, which accounts for 50% of the total amount.
- The company has a problem identifying sales revenue too early because the order is only confirmed when the first payment is received.But since the company is not providing goods or services to the customer.
- the payment should be an advance payment and should be recognized as a liability rather than an income. Therefore, there are significant misstatement risks of overstating income and understating liabilities
- The company has a problem identifying sales revenue too early because the order is only confirmed when the first payment is received
- :It also found that the company existed financial reimbursement does not check documents.The expenditure on the account, the manager did not carefully examine before signing, even did not sign
- The expenditure on the account, the manager did not carefully examine before signing, even did not sign
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