備考ACCA考試為的就是能夠掌握到更多的財會知識，從而能夠成為財會界有地位的人。ACCA考試讓更多的人實現(xiàn)了自我飛躍，但是，ACCA考試中Key assertions Capital中發(fā)行新股指什么？
ACCA考試中的知識點的學習確實很多，學員要想完全掌握并不算是很容易。Key assertions Capital中發(fā)行新股是ACCA學員要掌握的內(nèi)容，具體從下面五點學習：
1、Existence /rights and obligations
Review board minutes to confirm the issue of additional share capital during the year.
2、Existence
Agree the issue of shares is permitted from a review of any statutory constitution agreements in place.
3、Existence
Inspect the cash book and bank statements for evidence of cash receipts from the share issue.
4、Accuracy
Recalculate the split of proceeds between the nominal value of shares and premium on issue and agree correctly recorded within share capital and share premium account.
5、Presentation
Review the disclosure of the share issue in the draft financial statements and ensure it is in line with relevant accounting standards and local legislation.
如果你在ACCA課程學習方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關考試。
