ACCA考试Sales cycle是考点吗？

备考ACCA考试并不是一天两天的事情，学员要掌握ACCA知识才能更好的参加考试。ACCA考试的备考ACCA考试，Sales cycle是考点吗？

Sales cycle是ACCA考试的知识点，学员要重视学习的过程，不仅要掌握知识点的涵义，更需要能够学会运用才可以。

Control objective 控制目标

1) Ensure that orders are only accepted if goods are available to be  processed for customers

2) Ensure that sales discounts are only provided to valid customers

3) Ensure that goods are not supplied to poor credit risks.

4) Ensure that goods are despatched for all orders on a timely basis

5) Ensure that goods are despatched correctly to customers and that they are  of an adequate quality.

6) Ensure that all goods despatched are correctly invoiced.

7) Ensure completeness of income for goods despatched.

8) Ensure that all orders are recorded completely and accurately.

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