分析与掌握一个知识点的过程，是每一位ACCA学员成长的过程。在备考ACCA考试的时候，学员要清楚自己要学习的内容是什么。今天融跃小编给大家分享知识点的学习，ACCA考试：FINANCIAL SYSTEMS AND PROCEDURES！
ACCA考试知识点FINANCIAL SYSTEMS AND PROCEDURES在学习过程中要掌握的内容不少，学员在备考的时候，需要有足够的耐心与理解。ACCA考试对学员来说，每一个知识点的理解与掌握都是有必要的。
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智播课主要是搭载智能学习系统，增加冲刺阶段的直播授课，双模式学习。基础阶段利用智能平台巩固学习，夯实专业基础；冲刺直播阶段，重点突出，难点讲解，快速掌握重难点知识和题型解法，有效提分。
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